BILLINGS COMMUNITY FOUNDATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- BILLINGS COMMUNITY FOUNDATION (EIN 20-4286919)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-15
- IRS object ID
- 201733199349317328
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-15T17:32:19-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810385940 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSON ZURMUEHLEN & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 20435 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591040435 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204286919 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLINGS COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BILL | BusinessNameControlTxt |
| Phone | 4068393334 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1255 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591031255 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERESA DARNIELLE-MORSE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4068393334 | PhoneNum |
| Signature | 2017-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL S MILLER CPA | PreparerPersonNm |
| PTIN | P00031554 | PTIN |
| Phone | 4062455136 | PhoneNum |
| Preparation | 2017-11-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.92.235.244 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-15 | IPDt |
| IP Tm | 15:21:22 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | AD90F1F85E24DA7FFF24E69ED50E6AEC8DA0C69C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | EA30D2C5D893C55F88B70EFAA6411967BDC7BAFB | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERESA DARNIELLE-MORSE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1255 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591031255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,488,361 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BILLINGSCOMMUNITYFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $378,744 | PYContributionsGrantsAmt |
| CY Contributions Grants | $651,531 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,993 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,330 | CYProgramServiceRevenueAmt |
| PY Investment Income | $124,979 | PYInvestmentIncomeAmt |
| CY Investment Income | $43,743 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $511,716 | PYTotalRevenueAmt |
| CY Total Revenue | $742,604 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $87,102 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $80,180 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,272 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,676 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,075 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $22,496 | PYOtherExpensesAmt |
| CY Other Expenses | $72,144 | CYOtherExpensesAmt |
| PY Total Expenses | $125,870 | PYTotalExpensesAmt |
| CY Total Expenses | $156,000 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $385,846 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $586,604 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,194,447 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,909,707 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $79,621 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $131,320 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,114,826 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,778,387 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ENHANCE THE CAPACITY OF DONORS AND CHARITABLE ORGANIZATIONS TO MEET THE NEEDS OF THE GREATER BILLINGS COMMUNITY. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $101,028 | ExpenseAmt |
| Grant | $80,180 | GrantAmt |
| Revenue | $5,437 | RevenueAmt |
| Desc | DISBURSED FUNDS FROM ENDOWMENT FUNDS AND DONOR-ADVISED FUNDS BENEFITING 501 (C)(3) ORGANIZATIONS. PAYMENTS ARE MADE IN COMPLIANCE WITH THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACTS OF MONTANA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $40,106 | ExpenseAmt |
| Revenue | $41,893 | RevenueAmt |
| Desc | ON MAY 3, 2016, THE BILLINGS COMMUNITY FOUNDATION HOSTED THE FIRST ANNUAL GIVING DAY, ALSO KNOWN AS GIVE LOCAL. GIVING DAY IS A 24 HOUR "CROWDFUNDING" EVENT THAT USES SOCIAL MEDIA AND EMBRACES NEW TECHNOLOGIES TO PROVIDE A CONVENIENT WAY FOR THE PUBLIC TO SUPPORT PARTICIPATING NON-PROFIT ORGANIZATIONS. DONATIONS ARE TRACKED ONLINE AND PRIZES ARE AWARDED TO PARTICIPATING NON-PROFITS THROUGHOUT THE 24 HOUR PERIOD TO GENERATE EXCITEMENT, SIMILAR TO A "TELETHON." 61 NONPROFIT ORGANIZATIONS IN THE GREATER BILLINGS, MT AREA PARTICIPATED IN THE EVENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BILLINGS COMMUNITY FOUNDATION ANNOUNCED ITS SUPPORT, THROUGH FISCAL SPONSORSHIP, OF THE BILLINGS ARTSPACE PROJECT TASK FORCE'S PLAN TO BUILD A FACILITY THAT WILL PROVIDE AFFORDABLE LIVE/WORK SPACE AND PUBLIC SPACE FOR USE BY THE PUBLIC AND NON-PROFIT ORGANIZATIONS IN DOWNTOWN BILLINGS. A COMMUNITY PARTNERSHIP WITH ARTSPACE, INC. WILL HELP BILLINGS ADDRESS THE NEEDS OF EMERGING AND ESTABLISHED ARTISTS AS WELL AS HELP ENCOURAGE SIMILAR CREATIVE DEVELOPMENT IN BILLINGS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $141,134 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4068393334 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1255 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591031255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|
| TERESA DARNIELLE-MORSE | |||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| OBERT UNDEM | |||||||
| VP, PLANNED GIVING | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DON ROBERTS | |||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VAL JEFFRIES | |||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RALPH SPENCE | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| DON ALLEN | |||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOY CULVER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM FOLEY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LORI BYRON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL MILTON | |||||||
| ADVISORY BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHRYN MAEHL | |||||||
| ADVISORY BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELANIE SCHWARZ | |||||||
| ADVISORY BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LISA PERRY | |||||||
| ADVISORY BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK NICKELS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE MCKIERNAN | |||||||
| PROGRAM DEVELOPMENT | 1.00 | $1,305 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,305 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $651,531 | AllOtherContributionsAmt |
| Noncash Contributions | $312,800 | NoncashContributionsAmt |
| Total Contributions | $651,531 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GIVING DAY PROGRAM | 813200 | $41,893 | $41,893 |
| ENDOWMENT ADMIN FEES | 813200 | $4,957 | $4,957 |
| AWARDS DINNER MEALS | 813200 | $480 | $480 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $47,330 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,270 | TotalRevenueColumnAmt |
| Exclusion | $37,270 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $752,230 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $745,757 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,473 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,473 | TotalRevenueColumnAmt |
| Exclusion | $6,473 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $742,604 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,330 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $43,743 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,180 | TotalAmt |
| Program Services | $80,180 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,375 | TotalAmt |
| Program Services | $1,125 | ProgramServicesAmt |
| Management And General | $2,250 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301 | TotalAmt |
| Program Services | $101 | ProgramServicesAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,988 | TotalAmt |
| Program Services | $3,236 | ProgramServicesAmt |
| Management And General | $7,752 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,213 | TotalAmt |
| Program Services | $12,213 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Fundraising | $1,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $696 | TotalAmt |
| Management And General | $696 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,277 | TotalAmt |
| Program Services | $1,032 | ProgramServicesAmt |
| Management And General | $1,245 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409 | TotalAmt |
| Management And General | $409 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,032 | TotalAmt |
| Program Services | $1,032 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,535 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
| Management And General | $1,035 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| GIVING DAY PROGRAM | $40,181 | $40,106 | $75 | |
| GRANT AWARDS PROGRAM | $1,609 | $1,609 | ||
| MISCELLANEOUS | $129 | $129 | ||
| DUES | $75 | $75 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,000 | TotalAmt |
| Program Services | $141,134 | ProgramServicesAmt |
| Management And General | $13,791 | ManagementAndGeneralAmt |
| Fundraising | $1,075 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,484 | BOYAmt |
| EOY | $61,246 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,688 | BOYAmt |
| EOY | $81,472 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| EOY | $6,006 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $744 | BOYAmt |
| EOY | $792 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,126,431 | BOYAmt |
| EOY | $2,548,191 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $212,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,194,447 | BOYAmt |
| EOY | $2,909,707 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,621 | BOYAmt |
| EOY | $131,320 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,621 | BOYAmt |
| EOY | $131,320 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,230 | BOYAmt |
| EOY | $49,789 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $446,640 | BOYAmt |
| EOY | $534,462 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,635,956 | BOYAmt |
| EOY | $2,194,136 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,114,826 | BOYAmt |
| EOY | $2,778,387 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,194,447 | BOYAmt |
| EOY | $2,909,707 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $586,604 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $82,289 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$375 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$4,957 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $110,292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $385,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $533,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $378,744 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $651,531 | CurrentTaxYearAmt |
| Total | $2,059,012 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $110,292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $385,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $533,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $378,744 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $651,531 | CurrentTaxYearAmt |
| Total | $2,059,012 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $518,805 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,540,207 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,449 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,811 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,270 | CurrentTaxYearAmt |
| Total | $169,962 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,085 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,481 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,894 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,330 | CurrentTaxYearAmt |
| Total | $63,783 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,292,757 | TotalSupportAmt |
| Public Support CY170 | 0.67180 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69620 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 5 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $39,565 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $20,607 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $148,056 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,126,431 | BeginningYearBalanceAmt |
| Contributions | $604,579 | ContributionsAmt |
| Investment Earnings Or Losses | $113,815 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $79,677 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $4,957 | AdministrativeExpensesAmt |
| End Year Balance | $2,760,191 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,819,341 | BeginningYearBalanceAmt |
| Contributions | $355,863 | ContributionsAmt |
| Investment Earnings Or Losses | $38,329 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $87,102 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,126,431 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,855,487 | BeginningYearBalanceAmt |
| Contributions | $390,302 | ContributionsAmt |
| Investment Earnings Or Losses | $40,160 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $464,485 | GrantsOrScholarshipsAmt |
| Other Expenditures | $219 | OtherExpendituresAmt |
| Administrative Expenses | $1,904 | AdministrativeExpensesAmt |
| End Year Balance | $1,819,341 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,440,786 | BeginningYearBalanceAmt |
| Contributions | $355,543 | ContributionsAmt |
| Investment Earnings Or Losses | $93,474 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $34,316 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,855,487 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,314,237 | BeginningYearBalanceAmt |
| Contributions | $85,467 | ContributionsAmt |
| Investment Earnings Or Losses | $64,373 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $23,291 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,440,786 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.80410 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19590 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOWNHOUSE | Desc |
| Book Value | $212,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $212,000 | TotalBookValueOtherAssetsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | ENDOWMENT 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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| STILLWATER HISTORICAL SOCIETY | |||||||
| 440 EAST 5TH AVE NORTH | COLUMBUS | MT | 59019 | 810417011 | 501(C)(3) | $7,829 | OPERATIONS |
| JOLIET COMMUNITY CENTER | |||||||
| 209 E FRONT AVE | JOLIET | MT | 59041 | 810531719 | 501(C)(3) | $6,494 | OPERATIONS |
| UNITY CHURCH OF CHRISTIANITY | |||||||
| 9 14TH ST WEST | BILLINGS | MT | 59102 | 810427254 | 501(C)(3) | $10,000 | REPLACE AIR CONDITIONING SYSTEM |
| ONE MONTANA | |||||||
| 2066 STADIUM DRIVE STE 202 | BOZEMAN | MT | 59715 | 841645549 | 501(C)(3) | $7,000 | OPERATIONS |
| YELLOWSTONE RIVER PARKS ASSOCIATION | |||||||
| PO BOX 1201 | BILLINGS | MT | 59103 | 364096295 | 501(C)(3) | $19,223 | OPERATIONS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GRANT RECIPIENTS ARE ASKED TO SEND BILLINGS COMMUNITY FOUNDATION A REPORT WITHIN ONE YEAR OF THE GRANT AWARD REPORTING THE USE OF THE FUNDS DISBURSED TO THEM. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $99,620 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $212,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | IN-KIND | Desc |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,180 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | ANNUAL GIVING DAY IMPLEMENTED IN 2016. |
| FORM 990, PART VI, SECTION B, LINE 11B | COPIES OF FORM 990 GIVEN TO BOARD MEMBERS AND APPROVED AT MONTHLY MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH 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 C, LINE 18 | GUIDESTAR |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES, CONFLICT OF INTEREST STATEMENTS, AND FINANCIALS STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | TRANSFER OF FEES FROM TEMPORARILY-RESTRICTED EQUITY FUND -4,957. |