FURP.ORG / PUBLIC DATA EXPLORER

BILLINGS COMMUNITY FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BILLINGS COMMUNITY FOUNDATION (EIN 20-4286919)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-06-30
IRS object ID
202621819349300247
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-30T16:50:03-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480567703PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PINION LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1402 N BROADWAY 4TH FLOORAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN204286919EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BILLINGS COMMUNITY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBILLBusinessNameControlTxt
Phone4068395552PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 N 30TH STAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTYSON DYEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4068395552PhoneNum
Signature2026-06-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENDRA MORANPreparerPersonNm
PTINP00814196PTIN
Phone4062455136PhoneNum
Preparation2026-06-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTYSON DYEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 N 30TH STAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,959,175GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BILLINGSCOMMUNITYFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionTO HELP DONORS AND CHARITABLE ORGANIZATIONS MEET THE NEEDS OF THE GREATER YELLOWSTONE REGION. WE MANAGE OVER 370 ENDOWMENT FUNDS FOR COMMUNITY 501(C)(3) ORGANIZATIONS IN THE GREATER YELLOWSTONE REGION AND THROUGHOUT MONTANA. WE CONNECT DONORS WITH NONPROFIT ORGANIZATIONS THAT WITH ADVISED FUNDS AND ALSO FISCALLY SPONSOR ORGANIZATIONS THAT ARE NOT 502(C)(3) BUT HAVE CHARITABLE MISSIONS AND CAUSES.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$937,334PYContributionsGrantsAmt
CY Contributions Grants$1,306,525CYContributionsGrantsAmt
PY Program Service Revenue$22,908PYProgramServiceRevenueAmt
CY Program Service Revenue$30,061CYProgramServiceRevenueAmt
PY Investment Income$289,355PYInvestmentIncomeAmt
CY Investment Income$536,768CYInvestmentIncomeAmt
PY Other Revenue$48,077PYOtherRevenueAmt
CY Other Revenue$85,681CYOtherRevenueAmt
PY Total Revenue$1,297,674PYTotalRevenueAmt
CY Total Revenue$1,959,035CYTotalRevenueAmt
PY Grants And Similar Paid$769,262PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$835,658CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$116,747PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$141,654CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$30,301CYTotalFundraisingExpenseAmt
PY Other Expenses$210,626PYOtherExpensesAmt
CY Other Expenses$225,687CYOtherExpensesAmt
PY Total Expenses$1,096,635PYTotalExpensesAmt
CY Total Expenses$1,202,999CYTotalExpensesAmt
PY Revenues Less Expenses$201,039PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$756,036CYRevenuesLessExpensesAmt
Total Assets BOY$10,409,121TotalAssetsBOYAmt
Total Assets EOY$11,446,232TotalAssetsEOYAmt
Total Liabilities BOY$546,404TotalLiabilitiesBOYAmt
Total Liabilities EOY$500,899TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,862,717NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,945,333NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO HELP DONORS AND CHARITABLE ORGANIZATIONS MEET THE NEEDS OF THE GREATER YELLOWSTONE REGION. WE MANAGE OVER 370 ENDOWMENT FUNDS FOR COMMUNITY 501(C)(3) ORGANIZATIONS IN THE GREATER YELLOWSTONE REGION AND THROUGHOUT MONTANA. WE CONNECT DONORS WITH NONPROFIT ORGANIZATIONS THAT WITH ADVISED FUNDS AND ALSO FISCALLY SPONSOR ORGANIZATIONS THAT ARE NOT 502(C)(3) BUT HAVE CHARITABLE MISSIONS AND CAUSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$835,658ExpenseAmt
Grant$835,658GrantAmt
DescGRANTMAKING:THE FOUNDATION ADMINISTERS THE RECEIPT OF CHARITABLE ASSETS THROUGH A VARIETY OF CHARITABLE GIVING TOOLS, SUCH AS DONOR ADVISED FUNDS, PERMANENT ENDOWMENTS, CHARITABLE GIFT ANNUITIES, CHARITABLE REMAINDER TRUSTS, AND CHARITABLE LEAD TRUSTS, FOR THE PURPOSE OF MAKING GRANTS TO VARIOUS NONPROFITS. DISTRIBUTIONS ARE MADE IN COMPLIANCE WITH THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT OF MONTANA.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$10,685ExpenseAmt
Revenue$7,475RevenueAmt
DescYELLOWSTONE VALLEY GIVES:HOST 2-DAY COMMUNITY EVENT TO RAISE ONLINE DONATIONS FOR 100 SEPARATE COMMUNITY NONPROFITS IN YELLOWSTONE VALLEY THROUGH AN ANNUAL DAY OF GIVING. INCLUDES PRE-EVENT TRAINING FOR NONPROFIT LEADERS ON FUNDRAISING, MARKETING, AND DONOR ENGAGEMENT BEST PRACTICES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$191,541ExpenseAmt
Revenue$74,958RevenueAmt
DescCOMMUNITY LEADERSHIP:PROVIDE NETWORKING AND EDUCATION EVENTS FOR LOCAL NON-PROFITS AND DONORS; OFFER EQUIPPED OFFICE AND DESK SPACES FOR TEMPORARY OR MONTHLY RENTAL; PROVIDE CONFERENCE ROOM AND EVENT SPACE FOR COMMUNITY GATHERINGS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,037,884TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised FundYes (1)DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document29IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4068395552PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 N 30TH STAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MIKE PHILLIPS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
JOY CULVER
PLANNED GIVING OFFICER15.00Yes (X)Yes (X)$0$0$0
JACK NICKELS
DIRECTOR3.00Yes (X)$0$0$0
CAROLYN SEVIER
PAST PRESIDENT3.00Yes (X)Yes (X)$0$0$0
MATTHEW SCHAFER
TREASURER1.00Yes (X)Yes (X)$0$0$0
TYSON DYE
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ALEX ROMAN
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
AMBER RUFF
DIRECTOR1.00Yes (X)$0$0$0
LORI BYRON
DIRECTOR1.00Yes (X)$0$0$0
LISA OLMSTED
DIRECTOR1.00Yes (X)$0$0$0
MARY WALKS OVER ICE
DIRECTOR1.00Yes (X)$0$0$0
TIM LEHMAN
DIRECTOR1.00Yes (X)$0$0$0
ZACHARY TERAKEDIS
EXECUTIVE DIRECTOR20.00Yes (X)$60,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$60,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,306,525AllOtherContributionsAmt
Noncash Contributions$288,354NoncashContributionsAmt
Total Contributions$1,306,525TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescREGISTRATION REVENUEDesc
Business900004BusinessCd
Total Revenue Column$30,061TotalRevenueColumnAmt
Related Or Exempt Func Income$30,061RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$30,061TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$374,356TotalRevenueColumnAmt
Exclusion$374,356ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$162,412SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$162,412SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$162,412TotalRevenueColumnAmt
Exclusion$162,412ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$33,449FundraisingGrossIncomeAmt
Fundraising Direct Expenses$140FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,309TotalRevenueColumnAmt
Exclusion$33,309ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900003BusinessCd
Total Revenue Column$52,372TotalRevenueColumnAmt
Related Or Exempt Func Income$52,372RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$52,372OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,959,035TotalRevenueColumnAmt
Related Or Exempt Func Income$82,433RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$570,077ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$835,658TotalAmt
Program Services$835,658ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$60,000TotalAmt
Program Services$15,000ProgramServicesAmt
Management And General$36,000ManagementAndGeneralAmt
Fundraising$9,000FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$67,489TotalAmt
Program Services$16,872ProgramServicesAmt
Management And General$40,494ManagementAndGeneralAmt
Fundraising$10,123FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,165TotalAmt
Program Services$3,541ProgramServicesAmt
Management And General$8,499ManagementAndGeneralAmt
Fundraising$2,125FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,876TotalAmt
Management And General$8,876ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$47,803TotalAmt
Program Services$47,803ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,913TotalAmt
Management And General$2,913ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$19,362TotalAmt
Program Services$2,106ProgramServicesAmt
Management And General$8,628ManagementAndGeneralAmt
Fundraising$8,628FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,342TotalAmt
Program Services$499ProgramServicesAmt
Management And General$1,843ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,364TotalAmt
Program Services$1,611ProgramServicesAmt
Management And General$13,328ManagementAndGeneralAmt
Fundraising$425FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$55,542TotalAmt
Program Services$54,965ProgramServicesAmt
Management And General$577ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$807TotalAmt
Program Services$210ProgramServicesAmt
Management And General$597ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,385TotalAmt
Management And General$8,385ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$52,341TotalAmt
Program Services$51,156ProgramServicesAmt
Management And General$1,185ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,135TotalAmt
Program Services$5,200ProgramServicesAmt
Management And General$935ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
IN-KIND EXPENSES$2,660$2,660
MISCELLANEOUS$2,507$603$1,904
DUES$650$650

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,202,999TotalAmt
Program Services$1,037,884ProgramServicesAmt
Management And General$134,814ManagementAndGeneralAmt
Fundraising$30,301FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$288,082BOYAmt
EOY$169,028EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$80,452BOYAmt
EOY$297,279EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,000BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$350EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,084,737LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$212,307LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$923,904BOYAmt
EOY$872,430EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,111,817BOYAmt
EOY$10,107,145EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$866BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,409,121BOYAmt
EOY$11,446,232EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$15,318BOYAmt
EOY$41,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$210,161BOYAmt
EOY$143,838EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$320,925BOYAmt
EOY$316,061EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$546,404BOYAmt
EOY$500,899EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,407,797BOYAmt
EOY$1,082,614EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,454,920BOYAmt
EOY$9,862,719EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,862,717BOYAmt
EOY$10,945,333EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,409,121BOYAmt
EOY$11,446,232EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$756,036ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$326,580NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,566,276CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,484,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,846,432CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$937,334CurrentTaxYearMinus1YearAmt
Current Tax Year$1,306,525CurrentTaxYearAmt
Total$7,141,431TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,566,276CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,484,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,846,432CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$937,334CurrentTaxYearMinus1YearAmt
Current Tax Year$1,306,525CurrentTaxYearAmt
Total$7,141,431TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,053,575SubstantialContributorsTotAmt
Public Support Total170$6,087,856PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$150,876CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$176,030CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,274CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,908CurrentTaxYearMinus1YearAmt
Current Tax Year$374,356CurrentTaxYearAmt
Total$745,444TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$15,861CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,611CurrentTaxYearMinus1YearAmt
Current Tax Year$52,372CurrentTaxYearAmt
Total$103,354TotalAmt
FieldValueIRS element (for citing)
Total Support$7,990,229TotalSupportAmt
Public Support CY1700.76190PublicSupportCY170Pct
Public Support PY1700.77150PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Donor Advised Funds Held29DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri$338,386DonorAdvisedFundsContriAmt
Donor Advised Funds Grants$158,230DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY$1,668,717DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg CtrlYes (1)DisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsYes (1)DisclosedForCharitablePrpsInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,907,158BeginningYearBalanceAmt
Contributions$730,359ContributionsAmt
Investment Earnings Or Losses$840,070InvestmentEarningsOrLossesAmt
Grants Or Scholarships$456,755GrantsOrScholarshipsAmt
Other Expenditures$1,042OtherExpendituresAmt
Administrative Expenses$133,157AdministrativeExpensesAmt
End Year Balance$9,886,633EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,284,998BeginningYearBalanceAmt
Contributions$403,408ContributionsAmt
Investment Earnings Or Losses$1,818,686InvestmentEarningsOrLossesAmt
Grants Or Scholarships$325,348GrantsOrScholarshipsAmt
Other Expenditures$159,170OtherExpendituresAmt
Administrative Expenses$115,416AdministrativeExpensesAmt
End Year Balance$8,907,158EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,984,988BeginningYearBalanceAmt
Contributions$907,455ContributionsAmt
Investment Earnings Or Losses$723,778InvestmentEarningsOrLossesAmt
Grants Or Scholarships$225,674GrantsOrScholarshipsAmt
Administrative Expenses$105,549AdministrativeExpensesAmt
End Year Balance$7,284,998EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,461,881BeginningYearBalanceAmt
Contributions$1,044,937ContributionsAmt
Investment Earnings Or Losses-$1,123,017InvestmentEarningsOrLossesAmt
Grants Or Scholarships$295,315GrantsOrScholarshipsAmt
Administrative Expenses$103,498AdministrativeExpensesAmt
End Year Balance$5,984,988EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,713,975BeginningYearBalanceAmt
Contributions$459,317ContributionsAmt
Investment Earnings Or Losses$696,681InvestmentEarningsOrLossesAmt
Grants Or Scholarships$370,651GrantsOrScholarshipsAmt
Administrative Expenses$37,441AdministrativeExpensesAmt
End Year Balance$6,461,881EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.41000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.59000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,083,144OtherCostOrOtherBasisAmt
Depreciation$211,432DepreciationAmt
Book Value$871,712BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,593OtherCostOrOtherBasisAmt
Depreciation$875DepreciationAmt
Book Value$718BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$872,430TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
FUNDS HELD AS AGENCY ENDOWMENTS$192,054
DEFERRED GIFT ANNUITY LIABILITIES$124,007
FieldValueIRS element (for citing)
Total Liability$316,061TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationENDOWMENT FUNDS HELD BY BILLINGS COMMUNITY FOUNDATION ARE HELD ACCORDING TO THE INSTRUCTIONS OF THE DONOR. THE FOUNDATION ONLY MAKES DISBURSEMENTS TO 501 (C)(3) ORGANIZATIONS AND EXEMPT GOVERNMENTAL UNITS.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1EVENTEvent1Nm
Gross Receipts Event1$33,449GrossReceiptsEvent1Amt
Gross Revenue Event1$33,449GrossRevenueEvent1Amt
Other Direct Expenses Event1$140OtherDirectExpensesEvent1Amt
Gross Receipts Total$33,449GrossReceiptsTotalAmt
Gross Revenue Total Events$33,449GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$140OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$140DirectExpenseSummaryEventsAmt
Net Income Summary$33,309NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (21 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
JOLIET COMMUNITY CENTER
PO BOX 29JOLIETMT590410029810531719501(C)(3)$6,974$0PHILANTHROPIC PURPOSE
YELLOWSTONE RIVER PARKS ASSOCIATION INC
206 N 26TH ST SUITE 2BILLINGSMT59101810362452501(C)(3)$16,118$0PHILANTHROPIC PURPOSE
YELLOWSTONE ICE FOUNDATION
1015 CALICO AVEBILLINGSMT59105993578360501(C)(3)$24,375$0PHILANTHROPIC PURPOSE
VETERANS NAVIGATION NETWORK
2173 OVERLAND AVEBILLINGSMT59102843207666501(C)(3)$15,500$0PHILANTHROPIC PURPOSE
UNIVERSITY OF MONTANA FOUNDATION
PO BOX 7159MISSOULAMT59807810362989501(C)(3)$10,303$0PHILANTHROPIC PURPOSE
UNITED WAY OF YELLOWSTONE COUNTY
2173 OVERLAND AVEBILLINGSMT59102810287507501(C)(3)$6,000$0PHILANTHROPIC PURPOSE
UNITED CAMPUS MINISTRY AT MSU BILLINGS
1500 N 30TH STBILLINGSMT59101810419171501(C)(3)$7,000$0PHILANTHROPIC PURPOSE
TUMBLEWEED
505 N 24TH STBILLINGSMT59101363343886501(C)(3)$17,000$0PHILANTHROPIC PURPOSE
RIVERSTONE HEALTH
123 S 27TH STBILLINGSMT59101$78,387$0PHILANTHROPIC PURPOSE
NEW DAY
1726 LAMPMAN DRBILLINGSMT59102810488326501(C)(3)$9,160$0PHILANTHROPIC PURPOSE
NATUROPATHIC EDUCATION & RESEARCH CONSORTIUM
720 N 30TH STBILLINGSMT59101202074303501(C)(3)$32,108$0PHILANTHROPIC PURPOSE
FRIENDS OF THE CHILDREN - EASTERN MONTANA CHAPTER
PO BOX 22275BILLINGSMT59104882204402501(C)(3)$5,200$0PHILANTHROPIC PURPOSE
MONTANA AUDUBON
PO BOX 595HELENAMT59624810412530501(C)(3)$18,872$0PHILANTHROPIC PURPOSE
STILLWATER HISTORICAL SOCIETY
PO BOX 1COLUMBUSMT59019810417011501(C)(3)$8,544$0PHILANTHROPIC PURPOSE
APOSTLE LUTHERAN CHURCH
3140 BROADWATER AVEBILLINGSMT59102816035157501(C)(3)$10,800$0PHILANTHROPIC PURPOSE
BERNIES HAPPY HOME
3304 TAHOE DRBILLINGSMT59102934583260501(C)(3)$5,487$0PHILANTHROPIC PURPOSE
BILLINGS BALLET COMPANY
498 GREENSPRING PLBILLINGSMT59102392190528501(C)(3)$9,894$0PHILANTHROPIC PURPOSE
BOYS AND GIRLS CLUBS OF YELLOWSTONE COUNTY
505 ORCHARD LNBILLINGSMT59101810308003501(C)(3)$6,000$0PHILANTHROPIC PURPOSE
FAMILY PROMISE OF YELLOWSTONE VALLEY
10 S 26TH STBILLINGSMT59101200323622501(C)(3)$6,000$0PHILANTHROPIC PURPOSE
FAMILY SERVICE
PO BOX 1020BILLINGSMT59103810232120501(C)(3)$16,000$0PHILANTHROPIC PURPOSE
YWCA BILLINGS
909 WYOMING AVEBILLINGSMT59101810534954501(C)(3)$10,000$0PHILANTHROPIC PURPOSE
FieldValueIRS element (for citing)
Total501c3 Org21Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANT RECIPIENTS, SELECTED BY THE BILLINGS COMMUNITY FOUNDATION'S GRANT COMMITTEE, ARE REQUIRED TO SEND BILLINGS COMMUNITY FOUNDATION A REPORTING DETAILING HOW FUNDS DISBURSED TO THEM WERE USED. IF NO REPORT IS SUBMITTED, THAT ORGANIZATION APPLIES FOR A GRANT THE FOLLOWING YEAR, THE FAILURE TO PROVIDE A REPORT ON USE OF A PRIOR GRANT DISBURSEMENT IS TAKEN INTO ACCOUNT DURING THE CURRENT YEAR GRANT AWARD PROCESS. GRANTS REQUESTED BY THE ADVISORS OF THE DONOR ADVIDED FUNDS (GRANTS OUTSIDE OF THE BCF GRANT CYCLE) DO NOT REQUIRE A REPORT.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution14ContributionCnt
Noncash Contributions Rpt F990$285,694NoncashContributionsRptF990Amt
Method Of Determining RevenuesMARKETMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescIN-KINDDesc
Contribution7ContributionCnt
Noncash Contributions Rpt F990$2,660NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 32B:FormAndLineReferenceDesc
ExplanationIN-KIND DONATIONS OF PUBLICLY TRADED SECURITIES ARE PROCESSED BY OR THROUGH THE FOUNDATION'S REGISTERED INVESTMENT ADVISERS, RBC WEALTH MANAGEMENTExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BCOPIES OF FORM 990 GIVEN TO BOARD MEMBERS FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CEACH JANUARY, ALL BOARD MEMBERS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST STATEMENT FOR THE ORGANIZATION'S RECORDS. BOARD MEMBERS ARE REQUIRED TO NOTIFY AND CHANGE THE SIGNED STATEMENT IF THERE IS A CHANGE DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD PERIODICALLY CHECKS LOCAL SALARY LEVELS FOR EXECUTIVE DIRECTORS IN COMPARABLE NONPROFIT ORGANIZATION (TYPICALLY BY REVIEWING THE 990).
FORM 990, PART VI, SECTION C, LINE 18CANDID
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES, CONFLICT OF INTEREST STATEMENTS, AND FINANCIALS STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1404 N 30TH LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 N 30THAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd
FieldValueIRS element (for citing)
EIN853581055EIN
Primary ActivitiesOWN AND OPERATE BUILDING HOUSING NONPROFIT ACTIVITIESPrimaryActivitiesTxt
Legal Domicile StateMTLegalDomicileStateCd
Total Income$56,849TotalIncomeAmt
End Of Year Assets$878,209EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BILLINGS COMMUNITY FOUNDATIONBusinessNameLine1Txt