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Nonprofit · EIN 20-4286919

BILLINGS COMMUNITY FOUNDATION

Tax-exempt · BILLINGS, MT 59101

Financials

$2.1M$1M2022$1.3M$1.1M2023$2M$1.2M2024
Revenue Expenses · by fiscal year end
Financials of BILLINGS COMMUNITY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$1,959,035$1,202,999$756,036$11,446,232$500,899$10,945,333
September 30, 2024990$1,297,674$1,096,635$201,039$10,409,121$546,404$9,862,717
September 30, 2023990$2,138,765$1,027,071$1,111,694$9,235,183$803,468$8,431,715
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$1,306,525
Program service revenue
$30,061
Investment income
$536,768
Net gain from sales of assets
$162,412
Net income from fundraising events
$33,309
Other revenue
$85,681

Expenses

Grants and similar amounts paid
$835,658
Compensation of officers, directors and key employees
$60,000
Other salaries and wages
$67,489
Salaries, compensation and benefits (total)
$141,654
Professional fundraising fees
$0
Accounting fees
$8,876
Occupancy
$55,542
Depreciation
$52,341
Program services (functional)
$1,037,884
Management and general (functional)
$134,814
Fundraising (functional)
$30,301

Balance sheet and other

Total assets, start of year
$10,409,121
Total assets, end of year
$11,446,232
Total liabilities, end of year
$500,899
Net assets, end of year
$10,945,333
Land, buildings and equipment
$872,430
Publicly traded securities
$10,107,145
Net assets without donor restrictions
$1,082,614
Net assets with donor restrictions
$9,862,719
Gross receipts
$1,959,175
Employees
3
Volunteers
35
Year formed
2006
State of legal domicile
MT

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
ZACHARY TERAKEDISEXECUTIVE DIRECTOR
Officer
20$60,000
MIKE PHILLIPSSECRETARY
Trustee or director, Officer
2$0
JOY CULVERPLANNED GIVING OFFICER
Trustee or director, Officer
15$0
JACK NICKELSDIRECTOR
Trustee or director
3$0
CAROLYN SEVIERPAST PRESIDENT
Trustee or director, Officer
3$0
MATTHEW SCHAFERTREASURER
Trustee or director, Officer
1$0
TYSON DYEPRESIDENT
Trustee or director, Officer
1$0
ALEX ROMANVICE PRESIDENT
Trustee or director, Officer
1$0
AMBER RUFFDIRECTOR
Trustee or director
1$0
LORI BYRONDIRECTOR
Trustee or director
1$0
LISA OLMSTEDDIRECTOR
Trustee or director
1$0
MARY WALKS OVER ICEDIRECTOR
Trustee or director
1$0
TIM LEHMANDIRECTOR
Trustee or director
1$0
990 for the year ended September 30, 2024: 11 people
NameTitleHours / weekCompensation
ZACHARY TERAKEDISEXECUTIVE DIRECTOR
Officer
20$22,386
LORI BYRONSECRETARY
Trustee or director, Officer
2$0
MARY WALKS OVER ICEDIRECTOR
Trustee or director
2$0
MIKE PHILLIPSDIRECTOR
Trustee or director
2$0
JOY CULVERTREASURER
Trustee or director, Officer
15$0
JACK NICKELSDIRECTOR
Trustee or director
3$0
LISA OLMSTEDPRESIDENT
Trustee or director, Officer
1$0
CAROLYN SEVIERVICE PRESIDENT
Trustee or director, Officer
3$0
TIM LEHMANDIRECTOR
Trustee or director
1$0
MATTHEW SCHAFERDIRECTOR
Trustee or director
1$0
TYSON DYEDIRECTOR
Trustee or director
1$0
990 for the year ended September 30, 2023: 12 people
NameTitleHours / weekCompensation
LAUREN WRIGHTEXECUTIVE DIRECTOR
Officer
35$76,737
LORI BYRONSECRETARY
Trustee or director, Officer
2$0
MARY WALKS OVER ICEDIRECTOR
Trustee or director
2$0
MIKE PHILLIPSDIRECTOR
Trustee or director
2$0
JOY CULVERTREASURER
Trustee or director, Officer
15$0
JACK NICKELSDIRECTOR
Trustee or director
2$0
LISA OLMSTEDPRESIDENT
Trustee or director, Officer
3$0
CAROLYN SEVIERVICE PRESIDENT
Trustee or director, Officer
3$0
TIM LEHMANDIRECTOR
Trustee or director
1$0
MATTHEW SCHAFERDIRECTOR
Trustee or director
1$0
TYSON DYEDIRECTOR
Trustee or director
1$0
ZACHARY TERAKEDISEXECUTIVE DIRECTOR
Officer
20$0

Address and contacts

Address (IRS master file)
404 N 30TH ST, BILLINGS, MT 59101-1251
In care of
% DOUG OSBORNE
Mailing address (990-N for 2007)
PO Box 1255, Billings MT 591031255
Principal officer (990 for 2024)
TYSON DYE, 404 N 30TH ST, BILLINGS, MT 59101
Principal officer (990-N for 2007)
Teresa Darnielle, PO Box 1255, Billings MT 591031255
Signed the 990
TYSON DYE, PRESIDENT
Phone
(406) 839-5552
Return prepared by
PINION LLC

Mission

TO 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.

990 for the year ended September 30, 2025

Program accomplishments

  • GRANTMAKING: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.
    Expenses $835,658 · grants $835,658
  • YELLOWSTONE 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.
    Expenses $10,685 · revenue $7,475
  • 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.
    Expenses $191,541 · revenue $74,958

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 15, 2027Not due yet
2024September 30, 2025February 16, 2026990 on file
2023September 30, 2024February 17, 2025990 on file

IRS record

EIN
20-4286919
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2007
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$11,446,232
Income (IRS master file)
$1,959,175

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$1,959,035$1,202,999$11,446,232XML
990September 2024$1,297,674$1,096,635$10,409,121XML
990September 2023$2,138,765$1,027,071$9,235,183XML
990September 2022$1,876,209$895,325$7,484,223IRS
990September 2021–––IRS
990September 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS
990-N for 2007
Officer: Teresa Darnielle
December 31, 2007≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4286919).

Questions about BILLINGS COMMUNITY FOUNDATION

What is the EIN of BILLINGS COMMUNITY FOUNDATION?
The employer identification number (EIN) of BILLINGS COMMUNITY FOUNDATION is 20-4286919.
Is BILLINGS COMMUNITY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
Are donations to BILLINGS COMMUNITY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BILLINGS COMMUNITY FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BILLINGS COMMUNITY FOUNDATION due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BILLINGS COMMUNITY FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of BILLINGS COMMUNITY FOUNDATION?
The 990 for the year ended September 30, 2025 names TYSON DYE.
Who are the officers and directors of BILLINGS COMMUNITY FOUNDATION?
The 990 for the year ended September 30, 2025 lists 13 people; 1 received compensation from the organization, the highest $60,000 (ZACHARY TERAKEDIS, EXECUTIVE DIRECTOR).
How much revenue does BILLINGS COMMUNITY FOUNDATION have?
On its 990 for the year ended September 30, 2025 it reported revenue of $1,959,035, expenses of $1,202,999 and total assets of $11,446,232 at year end.

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