Nonprofit · EIN 23-7025168
MONTANA STATE GOLF ASSOCIATION
Tax-exempt · HELENA, MT 59604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,120,704 | $1,205,066 | -$84,362 | $375,452 | $41,357 | $334,095 |
| December 31, 2024 | 990 | $986,109 | $1,103,350 | -$117,241 | $426,856 | $8,399 | $418,457 |
| December 31, 2023 | 990 | $971,286 | $885,179 | $86,107 | $548,498 | $8,623 | $539,875 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $95,365
- Membership dues
- $16,100
- Program service revenue
- $1,021,574
- Investment income
- $3,765
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $376,127
- Other salaries and wages
- $32,679
- Salaries, compensation and benefits (total)
- $476,285
- Professional fundraising fees
- $0
- Legal fees
- $186
- Accounting fees
- $6,500
- Occupancy
- $10,240
- Travel
- $111,875
- Program services (functional)
- $1,150,432
- Management and general (functional)
- $54,634
Balance sheet and other
- Total assets, start of year
- $426,856
- Total assets, end of year
- $375,452
- Total liabilities, end of year
- $41,357
- Net assets, end of year
- $334,095
- Gross receipts
- $1,144,889
- Employees
- 13
- Volunteers
- 10
- Year formed
- 1917
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK DIETZEN | EXECUTIVE DIRECTOR Trustee or director | 40 | $100,563 |
| MARY BRYSON | PAST-PRESIDENT Trustee or director | 2 | $0 |
| CARLA BERG | DIRECTOR Trustee or director | 5 | $0 |
| ROSS BARTELL | DIRECTOR Trustee or director | 2 | $0 |
| CHERI ELLIS | DIRECTOR Trustee or director | 2 | $0 |
| LISA FORSBERG | DIRECTOR Trustee or director | 2 | $0 |
| MARCIA HAFNER | DIRECTOR Trustee or director | 2 | $0 |
| MARSHALL BETTENDORF | DIRECTOR Trustee or director | 2 | $0 |
| JOE ROSSMAN | DIRECTOR Trustee or director | 2 | $0 |
| ROD STIRLING | DIRECTOR Trustee or director | 2 | $0 |
| BRANDON DAVISON | DIRECTOR Trustee or director | 2 | $0 |
| SUSAN HASKINS | DIRECTOR Trustee or director | 2 | $0 |
| JERI HEARD | DIRECTOR Trustee or director | 2 | $0 |
| KATY PETERSON | DIRECTOR Trustee or director | 2 | $0 |
| PETER BENSON | PRESIDENT Officer | 5 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL DUNN | TREASURER Officer | 5 | $0 |
| RON RAMSBACHER | VICE-PRESIDENT Officer | 5 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK DIETZEN | EXECUTIVE DIRECTOR Trustee or director | 40 | $85,087 |
| MARY BRYSON | PAST-PRESIDENT Trustee or director | 2 | $0 |
| CARLA BERG | DIRECTOR Trustee or director | 5 | $0 |
| BRETT BENNYHOFF | DIRECTOR Trustee or director | 2 | $0 |
| CHERI ELLIS | DIRECTOR Trustee or director | 2 | $0 |
| LISA FORSBERG | DIRECTOR Trustee or director | 2 | $0 |
| MARCIA HAFNER | DIRECTOR Trustee or director | 2 | $0 |
| KAREN RICE | DIRECTOR Trustee or director | 2 | $0 |
| JOE ROSSMAN | DIRECTOR Trustee or director | 2 | $0 |
| ROD STIRLING | DIRECTOR Trustee or director | 2 | $0 |
| PETER BENSON | PRESIDENT Officer | 5 | $0 |
| BILL DUNN | TREASURER Officer | 5 | $0 |
| RON RAMSBACHER | VICE-PRESIDENT Officer | 5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK DIETZEN | EXECUTIVE DIRECTOR Trustee or director | 40 | $75,400 |
| CARLA BERG | DIRECTOR Trustee or director | 5 | $0 |
| TERESA BROWN | DIRECTOR Trustee or director | 2 | $0 |
| BRETT BENNYHOFF | DIRECTOR Trustee or director | 2 | $0 |
| RUSS CRAVENS | DIRECTOR Trustee or director | 2 | $0 |
| CHERI ELLIS | DIRECTOR Trustee or director | 2 | $0 |
| LISA FORSBERG | DIRECTOR Trustee or director | 2 | $0 |
| MARCIA HAFNER | DIRECTOR Trustee or director | 2 | $0 |
| TRACY PAINE | DIRECTOR Trustee or director | 2 | $0 |
| RON RAMSBACHER | DIRECTOR Trustee or director | 2 | $0 |
| KAREN RICE | DIRECTOR Trustee or director | 2 | $0 |
| JOE ROSSMAN | DIRECTOR Trustee or director | 2 | $0 |
| ROD STIRLING | DIRECTOR Trustee or director | 2 | $0 |
| MARY BRYSON | PRESIDENT Officer | 5 | $0 |
| PETER BENSON | VICE-PRESIDENT Officer | 5 | $0 |
| BILL DUNN | TREASURER Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4306, HELENA, MT 59604-4306
- Principal officer (990 for 2025)
- NICK DIETZEN, PO BOX 4306, HELENA, MT 59604
- Signed the 990
- NICK DIETZEN, EXECUTIVE DIRECTOR
- Phone
- (800) 628-3752
- Website
- WWW.MSGAGOLF.ORG
- Return prepared by
- NEWLAND AND COMPANY PC
Mission
THE MONTANA STATE GOLF ASSOCIATION (MSGA) IS THE ALLIED GOLF ASSOCIATION GOVERNING AMATEUR GOLF IN MONTANA. THE MSGA ADMINISTERS THE WORLD HANDICAP SYSTEM FOR CLUBS IN MONTANA AND PROVIDES COURSE RATING EVALUATIONS AND HANDICAP REVIEW FOR ITS MORE THAN 20,000 MEMBERS. THE MSGA CONDUCTS 8 MULTI-DAY AMATEUR CHAMPIONSHIPS AND ADDITIONAL PROGRAMS AND COMPETITIONS FOR JUNIORS, MEN, WOMEN AND SENIOR GOLFERS STATEWIDE. THE MSGA FUNDS A JUNIOR DEVELOPMENT GRANT PROGRAM SERVING COMMUNITIES STATEWIDE AND SUPPORTS OTHER GOLF-RELATED PARTNERS, A ROBUST SCHOLARSHIP FOR GRADUATING SENIORS AND PARTICIPATES AT REGIONAL AND NATIONWIDE SUMMITS ON BEHALF OF MONTANA GOLF.
Program accomplishments
- MAINTAIN STATE GOLF RULES, REGULATIONS AND CONTROL OF INTERNET-BASED HANDICAP SYSTEM.Expenses $75,367 · revenue $637,566
- PROVIDE THE SPONSORSHIP OF STATE CHAMPIONSHIP COMPETITIONS INCLUDING MEN AND WOMEN'S STATE AMATEUR, MID-AMATEUR, SENIORS AND JUNIOR GOLF TOURNAMENTS.Expenses $1,075,065 · revenue $369,488
- SPONSORSHIP OF A SPECIALTY LICENSE PLATE TO BENEFIT THE GAME OF GOLF IN MONTANA.revenue $14,520
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7025168
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N70)
- Assets (IRS master file)
- $375,452
- Income (IRS master file)
- $1,144,889
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,120,704 | $1,205,066 | $375,452 | XML |
| 990 | December 2024 | $986,109 | $1,103,350 | $426,856 | XML |
| 990 | December 2023 | $971,286 | $885,179 | $548,498 | XML |
| 990 | December 2022 | $694,785 | $701,668 | $455,455 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 23-7025168).
Questions about MONTANA STATE GOLF ASSOCIATION
- What is the EIN of MONTANA STATE GOLF ASSOCIATION?
- The employer identification number (EIN) of MONTANA STATE GOLF ASSOCIATION is 23-7025168.
- Is MONTANA STATE GOLF ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to MONTANA STATE GOLF ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MONTANA STATE GOLF ASSOCIATION 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 STATE GOLF ASSOCIATION 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 STATE GOLF ASSOCIATION 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 STATE GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 names NICK DIETZEN.
- Who are the officers and directors of MONTANA STATE GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $100,563 (NICK DIETZEN, EXECUTIVE DIRECTOR).
- How much revenue does MONTANA STATE GOLF ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,120,704, expenses of $1,205,066 and total assets of $375,452 at year end.
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