BILLINGS COMMUNITY FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BILLINGS COMMUNITY FOUNDATION (EIN 20-4286919)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-07-09
IRS object ID
202501919349300600
Schema version
2023v6.0
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)
Return2025-07-09T23:41:15-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

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 Begin2023-10-01TaxPeriodBeginDt

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)
PersonCAROLYN SEVIERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4068395552PhoneNum
Signature2025-07-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL MILLERPreparerPersonNm
PTINP00031554PTIN
Phone4062455136PhoneNum
Preparation2025-07-07PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAROLYN SEVIERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 N 30TH STAddressLine1Txt
CityBILLINGSCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59101ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,298,203GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BILLINGSCOMMUNITYFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionTO ENHANCE THE CAPACITY OF DONORS AND CHARITABLE ORGANIZATIONS TO MEET THE NEEDS OF THE GREATER BILLINGS COMMUNITY. WE MANAGE ENDOWMENT FUNDS FOR COMMUNITY 501 (C)(3) ORGANIZATIONS IN THE GREATER BILLINGS, MT AREA. BILLINGS COMMUNITY FOUNDATION HAS OVER 50 FUNDS FOR CHARITIES. WE CONNECT DONORS WITH NONPROFIT ORGANIZATIONS BY CREATING ADVISED FUNDS CHANNELING DONATIONS FROM DONORS TO CHARITIES. WE ALSO FISCALLY SPONSOR ORGANIZATIONS THAT ARE NOT 501(C)(3) BUT HAVE CHARITABLE MISSIONS AND CAUSES.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,846,432PYContributionsGrantsAmt
CY Contributions Grants$937,334CYContributionsGrantsAmt
PY Program Service Revenue$21,274PYProgramServiceRevenueAmt
CY Program Service Revenue$22,908CYProgramServiceRevenueAmt
PY Investment Income$238,486PYInvestmentIncomeAmt
CY Investment Income$289,355CYInvestmentIncomeAmt
PY Other Revenue$32,573PYOtherRevenueAmt
CY Other Revenue$48,077CYOtherRevenueAmt
PY Total Revenue$2,138,765PYTotalRevenueAmt
CY Total Revenue$1,297,674CYTotalRevenueAmt
PY Grants And Similar Paid$732,264PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$769,262CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$61,844PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$116,747CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$17,512CYTotalFundraisingExpenseAmt
PY Other Expenses$232,963PYOtherExpensesAmt
CY Other Expenses$210,626CYOtherExpensesAmt
PY Total Expenses$1,027,071PYTotalExpensesAmt
CY Total Expenses$1,096,635CYTotalExpensesAmt
PY Revenues Less Expenses$1,111,694PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$201,039CYRevenuesLessExpensesAmt
Total Assets BOY$9,235,183TotalAssetsBOYAmt
Total Assets EOY$10,409,121TotalAssetsEOYAmt
Total Liabilities BOY$803,468TotalLiabilitiesBOYAmt
Total Liabilities EOY$546,404TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,431,715NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,862,717NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ENHANCE THE CAPACITY OF DONORS AND CHARITABLE ORGANIZATIONS TO MEET THE NEEDS OF THE GREATER BILLINGS COMMUNITY. WE MANAGE ENDOWMENT FUNDS FOR COMMUNITY 501 (C)(3) ORGANIZATIONS IN THE GREATER BILLINGS, MT AREA. BILLINGS COMMUNITY FOUNDATION HAS OVER 50 FUNDS FOR CHARITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$769,262ExpenseAmt
Grant$769,262GrantAmt
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$213,164ExpenseAmt
Revenue$42,519RevenueAmt
DescYELLOWSTONE VALLEY GIVES:HOST 2-DAY COMMUNITY EVENT TO RAISE ONLINE DONATIONS FOR 100 SEPARATE COMMUNITY NONPROFITS IN YELLOWSTONE VALLEY THROUGH AT ANNUAL DAY OF GIVING. INCLUDES PRE-EVENT TRAINING FOR NONPROFIT LEADERS ON FUNDRAISING, MARKETING, AND DONOR ENGAGEMENT BEST PRACTICES.COMMUNITY 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$982,426TotalProgramServiceExpensesAmt
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 Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
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 HoldingsYes (1)DAFExcessBusinessHoldingsInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LORI BYRON
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MARY WALKS OVER ICE
DIRECTOR2.00Yes (X)$0$0$0
MIKE PHILLIPS
DIRECTOR2.00Yes (X)$0$0$0
JOY CULVER
TREASURER15.00Yes (X)Yes (X)$0$0$0
JACK NICKELS
DIRECTOR3.00Yes (X)$0$0$0
LISA OLMSTED
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
CAROLYN SEVIER
VICE PRESIDENT3.00Yes (X)Yes (X)$0$0$0
TIM LEHMAN
DIRECTOR1.00Yes (X)$0$0$0
MATTHEW SCHAFER
DIRECTOR1.00Yes (X)$0$0$0
TYSON DYE
DIRECTOR1.00Yes (X)$0$0$0
ZACHARY TERAKEDIS
EXECUTIVE DIRECTOR20.00Yes (X)$22,386$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$22,386TotalReportableCompFromOrgAmt
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$937,334AllOtherContributionsAmt
Noncash Contributions$33,340NoncashContributionsAmt
Total Contributions$937,334TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescREGISTRATION REVENUEDesc
Business900004BusinessCd
Total Revenue Column$22,908TotalRevenueColumnAmt
Related Or Exempt Func Income$22,908RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$22,908TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$256,798TotalRevenueColumnAmt
Exclusion$256,798ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$32,557SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$32,557SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,557TotalRevenueColumnAmt
Exclusion$32,557ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$28,995FundraisingGrossIncomeAmt
Fundraising Direct Expenses$529FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,466TotalRevenueColumnAmt
Exclusion$28,466ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900003BusinessCd
Total Revenue Column$19,611TotalRevenueColumnAmt
Related Or Exempt Func Income$19,611RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$19,611OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,297,674TotalRevenueColumnAmt
Related Or Exempt Func Income$42,519RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$317,821ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$769,262TotalAmt
Program Services$769,262ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$26,368TotalAmt
Program Services$6,592ProgramServicesAmt
Management And General$15,821ManagementAndGeneralAmt
Fundraising$3,955FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$85,980TotalAmt
Program Services$21,495ProgramServicesAmt
Management And General$51,588ManagementAndGeneralAmt
Fundraising$12,897FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,399TotalAmt
Program Services$1,100ProgramServicesAmt
Management And General$2,639ManagementAndGeneralAmt
Fundraising$660FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Management And General$750ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,371TotalAmt
Program Services$7,458ProgramServicesAmt
Management And General$913ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$39,196TotalAmt
Program Services$39,196ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,516TotalAmt
Management And General$3,516ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,186TotalAmt
Program Services$10,857ProgramServicesAmt
Management And General$1,329ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,958TotalAmt
Program Services$2,668ProgramServicesAmt
Management And General$290ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,917TotalAmt
Program Services$13,621ProgramServicesAmt
Management And General$1,296ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$21,042TotalAmt
Program Services$20,505ProgramServicesAmt
Management And General$537ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,146TotalAmt
Program Services$147ProgramServicesAmt
Management And General$2,999ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$11,813TotalAmt
Management And General$11,813ManagementAndGeneralAmt

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$5,960TotalAmt
Program Services$5,029ProgramServicesAmt
Management And General$931ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
IN-KIND EXPENSES$33,340$33,340
DUES$1,035$1,035
MISCELLANEOUS$55$55

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,096,635TotalAmt
Program Services$982,426ProgramServicesAmt
Management And General$96,697ManagementAndGeneralAmt
Fundraising$17,512FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$466,578BOYAmt
EOY$288,082EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$80,452EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,000BOYAmt
EOY$4,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$200,979BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,084,737LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$160,833LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$975,378BOYAmt
EOY$923,904EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,584,515BOYAmt
EOY$9,111,817EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$1,733BOYAmt
EOY$866EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,235,183BOYAmt
EOY$10,409,121EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$201,289BOYAmt
EOY$15,318EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$292,465BOYAmt
EOY$210,161EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$309,714BOYAmt
EOY$320,925EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$803,468BOYAmt
EOY$546,404EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,655,351BOYAmt
EOY$1,407,797EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,776,364BOYAmt
EOY$8,454,920EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,431,715BOYAmt
EOY$9,862,717EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,235,183BOYAmt
EOY$10,409,121EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$201,039ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,213,332NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$16,631PriorPeriodAdjustmentsAmt
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$973,393CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,566,276CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,484,864CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,846,432CurrentTaxYearMinus1YearAmt
Current Tax Year$937,334CurrentTaxYearAmt
Total$6,808,299TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$973,393CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,566,276CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,484,864CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,846,432CurrentTaxYearMinus1YearAmt
Current Tax Year$937,334CurrentTaxYearAmt
Total$6,808,299TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,066,195SubstantialContributorsTotAmt
Public Support Total170$5,742,104PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$211,376CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$150,876CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$176,030CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,274CurrentTaxYearMinus1YearAmt
Current Tax Year$22,908CurrentTaxYearAmt
Total$582,464TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,325CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$15,861CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,510CurrentTaxYearMinus1YearAmt
Current Tax Year$19,611CurrentTaxYearAmt
Total$52,307TotalAmt
FieldValueIRS element (for citing)
Total Support$7,443,070TotalSupportAmt
Public Support CY1700.77150PublicSupportCY170Pct
Public Support PY1700.75750PublicSupportPY170Pct
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 Held28DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri$251,382DonorAdvisedFundsContriAmt
Donor Advised Funds Grants$117,685DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY$1,530,188DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg CtrlYes (1)DisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsYes (1)DisclosedForCharitablePrpsInd

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,332,533BeginningYearBalanceAmt
Contributions$548,258ContributionsAmt
Investment Earnings Or Losses$282,736InvestmentEarningsOrLossesAmt
Grants Or Scholarships$419,126GrantsOrScholarshipsAmt
Administrative Expenses$30,426AdministrativeExpensesAmt
End Year Balance$5,713,975EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.21680BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.61540PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.16780TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,083,144OtherCostOrOtherBasisAmt
Depreciation$160,277DepreciationAmt
Book Value$922,867BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,593OtherCostOrOtherBasisAmt
Depreciation$556DepreciationAmt
Book Value$1,037BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$923,904TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
FUNDS HELD AS AGENCY ENDOWMENTS$176,020
DEFERRED GIFT ANNUITY LIABILITIES$144,905
FieldValueIRS element (for citing)
Total Liability$320,925TotalLiabilityAmt

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$28,995GrossReceiptsEvent1Amt
Gross Revenue Event1$28,995GrossRevenueEvent1Amt
Other Direct Expenses Event1$529OtherDirectExpensesEvent1Amt
Gross Receipts Total$28,995GrossReceiptsTotalAmt
Gross Revenue Total Events$28,995GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$529OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$529DirectExpenseSummaryEventsAmt
Net Income Summary$28,466NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (15 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
JOLIET COMMUNITY CENTER
PO BOX 29JOLIETMT590410029810531719501(C)(3)$7,020$0PHILANTHROPIC PURPOSE
MONTANA AUDUBON
PO BOX 595HELENAMT59624810412530501(C)(3)$6,934$0PHILANTHROPIC PURPOSE
STILLWATER HISTORICAL SOCIETY
PO BOX 1COLUMBUSMT59019810417011501(C)(3)$8,574$0PHILANTHROPIC PURPOSE
WYOLA DEVELOPMENT FUND
PO BOX 144WYOLAMT590890144852826038501(C)(3)$21,220$0PHILANTHROPIC PURPOSE
YELLOWSTONE RIVER PARKS ASSOCIATION INC
PO BOX 1201BILLINGSMT59103364096295501(C)(3)$14,759$0PHILANTHROPIC PURPOSE
MURYL AND LU MYHRE FOUNDATION INC
21 10TH ST SGREAT FALLSMT59401460459194501(C)(3)$104,000$0PHILANTHROPIC PURPOSE
FOUNDATION FOR COMMUNITY VITALITY
PO BOX 7113BILLINGSMT59103841376323501(C)(3)$5,800$0PHILANTHROPIC PURPOSE
EASTERN MONTANA NATUROPATHIC ONCOLOGY FUND
720 N 30TH STREETBILLINGSMT59101501(C)(3)$5,400$0PHILANTHROPIC PURPOSE
FRANK AND MARGO KELLEY DAF
3839 WAR BONNET TRAILBILLINGSMT59102501(C)(3)$16,500$0PHILANTHROPIC PURPOSE
JAMES WRIGHTSON EDUCATIONAL ENDOWMENT
404 N 30THBILLINGSMT59101501(C)(3)$15,000$0PHILANTHROPIC PURPOSE
MATTHEWS-DOUSMAN MEMORIAL FUND
404 N 30THBILLINGSMT59101501(C)(3)$49,285$0PHILANTHROPIC PURPOSE
NATALIE A DIETRICH SCHOLARSHIP ENDOWMENT
2018 GREEN TERRAC DRIVEBILLINGSMT59102501(C)(3)$27,603$0PHILANTHROPIC PURPOSE
SUBSTANCE ABUSE CONNECT
404 N 30THBILLINGSMT59101501(C)(3)$20,000$0PHILANTHROPIC PURPOSE
TOLLEFSON AND LICHT DAF
632 SW 185TH STREETNORMANDY PARKWA98166501(C)(3)$8,500$0PHILANTHROPIC PURPOSE
VARELA FAMILY FUND DAF
316 WYOMING AVEBILLINGSMT59019501(C)(3)$9,500$0PHILANTHROPIC PURPOSE
FieldValueIRS element (for citing)
Total501c3 Org15Total501c3OrgCnt

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$176,691NoncashContributionsRptF990Amt
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$27,750NoncashContributionsRptF990Amt
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 MEMBER 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 SEARCH COMMITTEE FOR A REPLACEMENT EXECUTIVE DIRECTOR ADVERTISED THE POSITION AND INTERVIEWED SEVERAL QUALIFIED CANDIDATES, COMPARING SKILLSETS, REFERENCES, AND COMPENSATION BEFORE MAKING THEIR FINAL SELECTION FOR THE NEW ED.
FORM 990, PART VI, SECTION C, LINE 18GUIDESTAR
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$62,559TotalIncomeAmt
End Of Year Assets$989,346EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BILLINGS COMMUNITY FOUNDATIONBusinessNameLine1Txt