Public Land Water Access Association Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 49% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The organization's mission is to maintain, restore, and perpetuate public access to the boundaries of all Montana's public lands and waters.
- Income
- $324,115
- Spending
- $249,664
- Spent on programs
- 49%
- Reserves
- 17.5 months of spending
- Largest source of income
- donations and private grants, 95%
- Employees
- 5
- Highest pay
- $81,833, executive director
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: 82 out of 100.
Reserves
35 of 35Spendable reserves would cover 17.5 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 23% of income.
Spending floor
0 of 1549% of spending went to programs and raising each dollar of donations cost 3 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
Fair: 51 out of 100.
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports 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 (3)
- $89,936 spent. Access Investigations: PLWA conducts legal and technical research into access issues raised by the recreating public in Montana. Staff gather and analyze evidence to determine whether disputed public roads and other access points are, in fact, public. This often includes reviewing legal records, historic maps, and other documents found in county courthouses. In more complex cases, PLWA may engage legal counsel to assist with the investigation.
- $23,144 spent. Education and Outreach: PLWA works to inform the public about their access rights, as well as the laws, regulations, and rules governing access to Montanas public lands and waters. Efforts include quarterly newsletters, publishing access-related information on PLWAs website, and ongoing social media outreach. Staff and board members also host in-person events with partner organizations across Montana, with access education as a central focus.
- $9,112 spent. Policy and Advocacy: PLWA advocates for statewide policies and laws that protect and expand public access to Montanas lands, waters, and public trust resources. This work includes writing letters of support and public comments, leading or participating in advocacy campaigns, and tracking legislation during the legislative session. PLWA also monitors and analyzes land exchanges and acquisitions that could affect access to Montanas public lands and waters.
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
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.
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.
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.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1986.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.