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Nonprofit · EIN 20-8536276

MONTANA RED ANGUS ASSOCIATION INCORPORATED

Tax-exempt · DRUMMOND, MT 59832

Financials

$284K$274K2023$227K$224K2024$268K$276K2025
Revenue Expenses · by fiscal year end
Financials of MONTANA RED ANGUS ASSOCIATION INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$267,609$276,439-$8,830$72,708$0$72,708
December 31, 2024990$226,835$224,110$2,725$81,538$0$81,538
December 31, 2023990$283,709$274,360$9,349$78,813$0$78,813
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$4,190
Program service revenue
$263,141
Investment income
$278
Other revenue
$0

Expenses

Grants and similar amounts paid
$500
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$3,440

Balance sheet and other

Total assets, start of year
$81,538
Total assets, end of year
$72,708
Total liabilities, end of year
$0
Net assets, end of year
$72,708
Gross receipts
$267,609
Employees
0
Volunteers
25
Year formed
1972
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
KARA HERBSTSECRETARY/TREAS
Trustee or director, Officer
15$599
LUKE LARSONPresident
Trustee or director, Officer
15$0
TIM GEIBVice President
Trustee or director, Officer
7$0
JENNY MOKEDirector
Trustee or director
1$0
TOM MORTONDirector
Trustee or director
1$0
MADRI BLOMDirector
Trustee or director
1$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
LUKE LARSONPresident
Trustee or director, Officer
15$0
TIM GEIBVice President
Trustee or director, Officer
7$0
KARA HERBSTSECRETARY/TREAS
Trustee or director, Officer
15$0
JENNY MOKEDirector
Trustee or director
1$0
TOM MORTONDirector
Trustee or director
1$0
MADRI BLOMDirector
Trustee or director
1$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
Tim GiebDirector
Trustee or director
1$0
Jenny MokeDirector
Trustee or director
1$0
Madri BlomDirector
Trustee or director
1$0
Tena KetchumPresident
Trustee or director
15$0
Luke LarsonVice President
Trustee or director
7$0
Kara HerbstSecretary/Treasurer
Trustee or director
15$0

Address and contacts

Address (IRS master file)
PO BOX 232, DRUMMOND, MT 59832-0232
In care of
% TENA KETCHUM
Principal officer (990 for 2025)
LUKE LARSON, PO BOX 232, DRUMMOND, MT 59832
Signed the 990
TIM GEIB, Vice President
Phone
(406) 207-6776
Return prepared by
Amatics CPA Group

Mission

TO PROVIDE OUR MEMBERS AND THEIR CUSTOMERS WITH INNOVATIVE PROGRAMS AND SERVICES TO ADVANCING THE QUALITY, RELIABILITY AND VALUE OF RED ANGUS AND RED ANGUS INFLUENCED SEEDSTOCK IN THE COMMERCIAL BEEF INDUSTRY.

990 for the year ended December 31, 2025

Program accomplishments

  • THE MTRAA SPONSORS A CATTLE SALE TO SHOWCASE BREEDERS BY GIVING THEM AN OUTLET TO MARKET LIVESTOCK TO INTERESTED PUREBRED AND COMMERCIAL CATTLE PRODUCERS ALL OVER THE UNITED STATES. IN 2025 THE 42ST ANNUAL PRESTIGIOUS NILE RED ANGUS SALE WAS HELD. THE ORGANIZATION RECEIVES THE MONEY FROM THE SALE IN A CLEARING ACCOUNT AND THEN DISBURSES THE MONIES BACK TO THE CONSIGNORS OF THE SALE. THE MTRAA HELPS PROMOTE THIS SALE THROUGH ADVERTISING AND ALSO HOSTS A LUNCHEN FOR THE PEOPLE IN ATTENDANCE.
    Expenses $226,765 · revenue $222,250
  • The MTRAA has an annual meeting that is held in October in conjunction with the Association's NILE sale. After the annual meeting, the Association has an annual banquet that the membership attends. In 2025, the Association had over 70 that attended. This banquet is for the purpose of its members to recognize volunteerism and also to develop and renew relationships within the Association.
    Expenses $8,179 · revenue $6,428
  • The MTRAA promotes our breed along with breeders through the Calendar program. Breeders are able to purchase calendar space then the calendars are printed with gestation calendars and sales dates. The calendars are then dispersed through the breeders to commercial cattlemen, through trade shows, sale barns, and other various agricultural industries. The MTRAA printed over 550 calendars. This program was one of the first of its kind in the Red Angus breed.
    Expenses $4,028 · revenue $7,718
  • The MTRAA believes in the youth of the Red Angus breed. The Buckle Program was established in the 1990's and has continually grown. The program had over 25 buckles awarded to the youth in 2025. In order to win a buckle, the youth has to have Overall Grand Champion or Reserve Champion Market Steer, Breeding Project, or Carcass of their county and these animals are required to be 50% Red Angus. Many breeders help sponsor this program through donations to purchase the buckles. With so many winners, the Association supplements the cost of this program.
    Expenses $3,805 · revenue $2,465
  • MTRAA holds an Online Semen Auction. Semen is donated by the breeders of the MTRAA which help supports the Association to use for promotion of the Red Angus breed. The donations have been purchased from around the United States. In 2025, we had over 20 lots.
    revenue $4,150
  • The Donation Heifer program is a program where one breeder from the Association donates a heifer calf to the Association to help fund and promote the Red Angus breed. In 2025, the monies were used for advertising such as billboards, sale barn signs that reference the Red Angus breed. Also, the monies helped with the NILE sale luncheon, website maintenance, newsletters to the membership, and the annual banquet.
    revenue $15,880

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
20-8536276
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$72,708
Income (IRS master file)
$267,609

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$267,609$276,439$72,708IRS
990December 2024$226,835$224,110$81,538XML
990December 2023$283,709$274,360$78,813XML
990December 2022$228,832$220,549$69,964IRS
990-EZDecember 2021–––IRS

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 20-8536276).

Questions about MONTANA RED ANGUS ASSOCIATION INCORPORATED

What is the EIN of MONTANA RED ANGUS ASSOCIATION INCORPORATED?
The employer identification number (EIN) of MONTANA RED ANGUS ASSOCIATION INCORPORATED is 20-8536276.
Is MONTANA RED ANGUS ASSOCIATION INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2009.
Are donations to MONTANA RED ANGUS ASSOCIATION INCORPORATED tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MONTANA RED ANGUS ASSOCIATION INCORPORATED 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 MONTANA RED ANGUS ASSOCIATION INCORPORATED due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MONTANA RED ANGUS ASSOCIATION INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MONTANA RED ANGUS ASSOCIATION INCORPORATED?
The 990 for the year ended December 31, 2025 names LUKE LARSON.
Who are the officers and directors of MONTANA RED ANGUS ASSOCIATION INCORPORATED?
The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $599 (KARA HERBST, SECRETARY/TREAS).
How much revenue does MONTANA RED ANGUS ASSOCIATION INCORPORATED have?
On its 990 for the year ended December 31, 2025 it reported revenue of $267,609, expenses of $276,439 and total assets of $72,708 at year end.

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