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Spanish Peaks Community Foundation

EIN 37-1729310 · Big Sky, MT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood77 out of 100GovernanceGood84 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE SPANISH PEAKS COMMUNITY FOUNDATION STRATEGICALLY DIRECTS THE GENEROUS CONTRIBUTIONS OF SPANISH PEAKS MOUNTAIN CLUB MEMBERS TO MEET THE NEEDS AND SUPPORT THE QUALITY OF LIFE OF THOSE LIVING AND WORKING IN THE BIG SKY COMMUNITY.

Income
$1.4 million
Spending
$1.5 million
Spent on programs
99%
Reserves
8.8 months of spending
Largest source of income
donations and private grants, 98%
Employees
0
Volunteers
50

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 77 out of 100. Higher than 57% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.8 months of spending.

  • Debt

    20 of 20

    It owes 8% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 10% of income.

  • Income trend

    10 of 15

    Income fell 8% on the year before.

  • Spending floor

    15 of 15

    99% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 84 out of 100. Higher than 36% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.5 million spent. SINCE 2011, THE SPANISH PEAKS COMMUNITY FOUNDATION (SPCF) HAS AWARDED MORE THAN $6.14 MILLION IN GRANTS TO NONPROFIT ORGANIZATIONS SERVING THE BIG SKY COMMUNITY. IN 2025, SPCF AWARDED A RECORD $1.4 MILLION IN GRANTS TO LOCAL NONPROFITS. THROUGH TWO GRANT CYCLES, SPCF AWARDED 42 INDIVIDUAL GRANTS, WITH AN AVERAGE GRANT SIZE OF $24,590.IN 2025, SPCF ALSO LAUNCHED THE IMPACT LEADERS GRANT PROGRAM, WHICH PROVIDES ADDITIONAL FUNDING TO HIGH-IMPACT ORGANIZATIONS NOMINATED BY FOUNDATION BOARD MEMBERS. DURING ITS INAUGURAL YEAR, THE PROGRAM AWARDED $335,000 TO THREE NONPROFIT ORGANIZATIONS, REPRESENTING A SIGNIFICANT PORTION OF SPCF'S RECORD ANNUAL GRANTMAKING.CONSISTENT WITH ITS MISSION TO STRENGTHEN AND ENRICH THE BIG SKY COMMUNITY, SPCF PRIORITIZES GRANTMAKING THAT DELIVERS MEANINGFUL LOCAL IMPACT. PREFERENCE IS GIVEN TO ORGANIZATIONS AND PROJECTS THAT PROVIDE DIRECT COMMUNITY SERVICES, EDUCATIONAL SUPPORT, AFFORDABLE ACCESS TO OUTDOOR RECREATION, CONSERVATION, AND CULTURAL OPPORTUNITIES THAT ENHANCE COMMUNITY WELL-BEING AND QUALITY OF LIFE.THE BLACK DIAMOND GIVING PROGRAM REMAINS A CORNERSTONE OF SPCF'S COMMUNITY INVESTMENT STRATEGY. EACH YEAR, APPROXIMATELY 160 SPANISH PEAKS FAMILIES PARTICIPATE IN THE PROGRAM, COLLECTIVELY GENERATING APPROXIMATELY 75% OF SPCF'S ANNUAL FUNDRAISING REVENUE. THEIR SUPPORT SIGNIFICANTLY EXPANDS THE FOUNDATION'S CAPACITY TO INVEST IN LOCAL NONPROFIT ORGANIZATIONS AND COMMUNITY INITIATIVES THROUGHOUT THE BIG SKY AREA.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.