Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7040895

BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS

Tax-exempt · BILLINGS, MT 59103

Financials

$775K$492K2023$664K$527K2024$928K$470K2025
Revenue Expenses · by fiscal year end
Financials of BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$927,589$469,869$457,720$2,757,948$0$2,757,948
December 31, 2024990$664,343$526,691$137,652$2,300,228$0$2,300,228
December 31, 2023990$774,701$492,406$282,295$2,162,576$0$2,162,576
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$55,706
of which government grants
$55,706
Program service revenue
$686,317
Investment income
$159,986
Net rental income
$25,580
Net gain from sales of assets
$47,537
Other revenue
$25,580

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$56,356
Salaries, compensation and benefits (total)
$60,925
Professional fundraising fees
$0
Accounting fees
$2,295
Travel
$1,646
Depreciation
$92,557
Program services (functional)
$469,869

Balance sheet and other

Total assets, start of year
$2,300,228
Total assets, end of year
$2,757,948
Total liabilities, end of year
$0
Net assets, end of year
$2,757,948
Land, buildings and equipment
$1,434,231
Gross unrelated business income
$120,542
Gross receipts
$935,770
Employees
11
Volunteers
2,561
Year formed
1998
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
GAIL LAMBRECHTTREASURER
Officer
4$6,000
MAC CLARKDIRECTOR
Trustee or director
2$0
JAKE CONVERDIRECTOR
Trustee or director
2$0
JOE DESSONDIRECTOR
Trustee or director
2$0
DAN DOOLEYDIRECTOR
Trustee or director
2$0
MIKE NILESDIRECTOR
Trustee or director
2$0
JIM SANDERSDIRECTOR
Trustee or director
2$0
TIM SAUTHERDIRECTOR
Trustee or director
2$0
MIKE SCHMIDTDIRECTOR
Trustee or director
2$0
GARY P SMITHDIRECTOR
Trustee or director
2$0
NICK TIBESARDIRECTOR
Trustee or director
2$0
PAT WHITEDIRECTOR
Trustee or director
2$0
MAURICE DELCOSTELLOSECRETARY
Officer
4$0
MATT WAITEPRESIDENT
Officer
4$0
REID WALENVICE PRESIDE
Officer
4$0
990 for the year ended December 31, 2024: 14 people
NameTitleHours / weekCompensation
GAIL LAMBRECHTTREASURER
Officer
6$9,600
MAC CLARKDIRECTOR
Trustee or director
1$0
JAKE CONVERDIRECTOR
Trustee or director
1$0
JOE DESSONDIRECTOR
Trustee or director
1$0
DAN DOOLEYDIRECTOR
Trustee or director
1$0
MIKE NILESDIRECTOR
Trustee or director
1$0
JIM SANDERSDIRECTOR
Trustee or director
1$0
TIM SAUTHERDIRECTOR
Trustee or director
1$0
MIKE SCHMIDTDIRECTOR
Trustee or director
1$0
NICK TIBESARDIRECTOR
Trustee or director
1$0
PAT WHITEDIRECTOR
Trustee or director
1$0
MAURICE DELCOSTELLOSECRETARY
Officer
6$0
MATT WAITEPRESIDENT
Officer
2$0
REID WALENVICE PRESIDE
Officer
2$0
990 for the year ended December 31, 2023: 15 people
NameTitleHours / weekCompensation
GAIL LAMBRECHTTREASURER
Officer
6$9,600
TAMARA K WAITESECRETARY
Officer
6$3,000
PATRICK BEDDOWDIRECTOR
Trustee or director
1$0
MAC CLARKDIRECTOR
Trustee or director
1$0
JAKE CONVERDIRECTOR
Trustee or director
1$0
JOE DESSONDIRECTOR
Trustee or director
1$0
MELEANIE MCCLEARYDIRECTOR
Trustee or director
1$0
MIKE NILESDIRECTOR
Trustee or director
1$0
JIM SANDERSDIRECTOR
Trustee or director
1$0
TIM SAUTHERDIRECTOR
Trustee or director
1$0
MIKE SCHMIDTDIRECTOR
Trustee or director
1$0
NICK TIBESARDIRECTOR
Trustee or director
1$0
REID WALENDIRECTOR
Trustee or director
1$0
JASON KUMMERFELDTVICE PRESIDE
Officer
2$0
MATT WAITEPRESIDENT
Officer
2$0

Address and contacts

Address (IRS master file)
PO BOX 33, BILLINGS, MT 59103-0033
Principal officer (990 for 2025)
GAIL LAMBRECHT, 2519 HANCOCK, BILLINGS, MT 59102
Signed the 990
GAIL LAMBRECHT, TREASURER
Phone
(406) 671-9212
Return prepared by
RED TREE CPAS

Mission

TO PROVIDE TARGET PRACTICE/SHOOTING FACILITIES IN A SAFE ENVIRONMENT.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDES SHOOTING FACILITIES FOR OVER 2,599 MEMBERS. PROMOTES SHOOTING SAFETY AND RECREATIONAL ENJOYMENT TO A LIMITED AMOUNT OF NON-MEMBERS.
    Expenses $469,869
  • PROVIDES SHOOTING FACILITIES FOR OVER 2,599 MEMBERS. PROMOTES SHOOTING SAFETY AND RECREATIONAL ENJOYMENT TO A LIMITED AMOUNT OF NON-MEMBERS.

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
23-7040895
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1969
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,757,948
Income (IRS master file)
$935,770

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$927,589$469,869$2,757,948XML
990December 2024$664,343$526,691$2,300,228XML
990December 2023$774,701$492,406$2,162,576XML
990December 2022$641,907$641,419$1,778,195IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 23-7040895).

Questions about BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS

What is the EIN of BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS?
The employer identification number (EIN) of BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS is 23-7040895.
Is BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1969.
Are donations to BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS 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 ROD & GUN CLUB NORTHWEST OF BILLINGS 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 BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS 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 BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS?
The 990 for the year ended December 31, 2025 names GAIL LAMBRECHT.
Who are the officers and directors of BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS?
The 990 for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $6,000 (GAIL LAMBRECHT, TREASURER).
How much revenue does BILLINGS ROD & GUN CLUB NORTHWEST OF BILLINGS have?
On its 990 for the year ended December 31, 2025 it reported revenue of $927,589, expenses of $469,869 and total assets of $2,757,948 at year end.

Other nonprofits in BILLINGS

All nonprofits in BILLINGS · Montana