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Park County Senior Citizens Corporation

EIN 81-0302200 · Livingston, MT

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

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$349,176
Spending
$376,885
Spent on programs
82%
Reserves
-0.6 months of spending
Largest source of income
fees for its services, 73%
Employees
5
Volunteers
3
Highest pay
$44,512, executive di

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

Financial health

Fair: 54 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 8% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 8% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 0 cents.

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

Governance

Fair: 61 out of 100.

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 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 May 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. $309,209 spent. THE BUILDING CONTAINS 24 UNITS OF INDEPENDENT LIVING ACCOMODATIONS. MOST OCCUPANTS ARE SINGLE. THE BUILDING ALSO HAS A LARGE MEETING ROOM WHERE PROGRAMS ARE AVAILABLE FOR ACTIVITIES THAT ENHANCE THE SOCIAL AND PHYSICAL WELL-BEING FOR ALL SENIORS IN THE COMMUNITY, INCLUDING BOTH FORMAL PROGRAMS (ACTIVITIES, HEALTH CLINICS, SOCIAL GATHERINGS, BOOK CLINICS, ETC.) AND INFORMAL GATHERINGS. THE CENTER ALSO PROVIDES INFORMATION ABOUT SPECIAL SERVICES AVAILABLE TO LOW INCOME SENIORS. FUNDING IS PROVIDED THROUGH FEES FOR SERVICES, RESIDENTIAL RENTALS (SOME OF WHICH IS SUPPLEMENTED BY THE STATE THROUGH GRANTS AND SECTION 8 HOUSING SUPPLEMENTS), GRANTS, DONATIONS, AND INCOME FROM SEVERAL COMMERCIAL SPACES RENTED OUT TO LOCAL SMALL BUSINESSES, OTHER CHARITABLE AGENCIES, AND LOCAL GOVERNMENT HEALTH DEPARTMENT CLINICS. THE BUILDING CONTAINS 24 UNITS OF INDEPENDENT LIVING ACCOMODATIONS. MOST OCCUPANTS ARE SINGLE. THE BUILDING ALSO HAS A LARGE MEETING ROOM WHERE PROGRAMS ARE AVAILABLE FOR ACTIVITIES THAT ENHANCE THE SOCIAL AND PHYSICAL WELL-BEING FOR ALL SENIORS IN THE COMMUNITY, INCLUDING BOTH FORMAL PROGRAMS (ACTIVITIES, HEALTH CLINICS, SOCIAL GATHERINGS, BOOK CLINICS, ETC.) AND INFORMAL GATHERINGS. THE CENTER ALSO PROVIDES INFORMATION ABOUT SPECIAL SERVICES AVAILABLE TO LOW INCOME SENIORS. FUNDING IS PROVIDED THROUGH FEES FOR SERVICES, RESIDENTIAL RENTALS (SOME OF WHICH IS SUPPLEMENTED BY THE STATE THROUGH GRANTS AND SECTION 8 HOUSING SUPPLEMENTS), GRANTS, DONATIONS, AND INCOME FROM SEVERAL COMMERCIAL SPACES RENTED OUT TO LOCAL SMALL BUSINESSES, OTHER CHARITABLE AGENCIES, AND LOCAL GOVERNMENT HEALTH DEPARTMENT CLINICS.

Source: Form 990 for the year ending May 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 September 7, 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 September 30, 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 September 10, 2026.

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

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

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since March 1970.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.