Nonprofit · EIN 26-1566537
BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,366,346 | $1,936,841 | $1,429,505 | $3,974,228 | $59,488 | $3,914,740 |
| June 30, 2024 | 990 | $1,751,937 | $2,021,958 | -$270,021 | $2,581,762 | $96,527 | $2,485,235 |
| June 30, 2023 | 990 | $1,741,033 | $1,803,313 | -$62,280 | $2,788,973 | $33,717 | $2,755,256 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $3,336,318
- of which government grants
- $3,336,318
- Program service revenue
- $0
- Investment income
- $23,167
- Other revenue
- $6,861
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $450,396
- Salaries, compensation and benefits (total)
- $562,526
- Professional fundraising fees
- $0
- Legal fees
- $2,404
- Accounting fees
- $10,000
- Depreciation
- $2,504
Balance sheet and other
- Total assets, start of year
- $2,581,762
- Total assets, end of year
- $3,974,228
- Total liabilities, end of year
- $59,488
- Net assets, end of year
- $3,914,740
- Land, buildings and equipment
- $16,333
- Net assets without donor restrictions
- $3,914,740
- Gross receipts
- $3,366,346
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2007
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE WAHRLICH | BOARD MEMBER Trustee or director | 2 | $0 |
| SHELLI MANN | BOARD MEMBER Trustee or director | 2 | $0 |
| JOE STUDINER | TREASURER Trustee or director, Officer | 2 | $0 |
| GEORGE MARAGOS | CHAIR Trustee or director, Officer | 2 | $0 |
| JEFF SCHOENHARD | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| JORDAN CLAYTON | BOARD MEMBER Trustee or director | 2 | $0 |
| JASE MURI | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE WAHRLICH | BOARD MEMBER Trustee or director | 2 | $0 |
| SHELLI MANN | BOARD MEMBER Trustee or director | 2 | $0 |
| RON SPENCE | BOARD MEMBER Trustee or director | 2 | $0 |
| JOE STUDINER | TREASURER Trustee or director, Officer | 2 | $0 |
| GEORGE MARAGOS | CHAIR Trustee or director, Officer | 2 | $0 |
| JEFF SCHOENHARD | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| JORDAN CLAYTON | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE WAHRLICH | BOARD MEMBER Trustee or director | 2 | $0 |
| SHELLI MANN | BOARD MEMBER Trustee or director | 2 | $0 |
| RON SPENCE | BOARD MEMBER Trustee or director | 2 | $0 |
| JOE STUDINER | PAST CHAIR Trustee or director, Officer | 2 | $0 |
| GEORGE MARAGOS | CHAIRMAN Trustee or director, Officer | 2 | $0 |
| LORI WALKER | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| JEFF SCHOENHARD | TREASURER/SECRETARY Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 815 S 27TH ST, BILLINGS, MT 59101-4513
- In care of
- % JOHN BREWER
- Principal officer (990 for 2024)
- JOHN BREWER, 815 S 27TH STREET, BILLINGS, MT 59101
- Signed the 990
- JOHN BREWER, CEO/PRESIDENT
- Phone
- (406) 245-4111
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
TO GENERATE ROOM NIGHTS FOR LODGING FACILITIES IN THE CITY OF BILLINGS BY EFFECTIVELY MARKETING THE BILLINGS, MT REGION AS A PREFERRED TRAVEL DESTINATION
Program accomplishments
- THE ORGANIZATION GENERATES REVENUE TO MARKET THE AREA AS A PREFERRED TRAVEL DESTINATION FOR VISITORS IN ORDER TO CONTRIBUTE TO THE ECONOMIC AND CULTURAL GROWTH OF BILLINGS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1566537
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $3,974,228
- Income (IRS master file)
- $3,366,346
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,366,346 | $1,936,841 | $3,974,228 | XML |
| 990 | June 2024 | $1,751,937 | $2,021,958 | $2,581,762 | XML |
| 990 | June 2023 | $1,741,033 | $1,803,313 | $2,788,973 | XML |
| 990 | June 2022 | $1,795,647 | $1,767,426 | $2,835,443 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 26-1566537).
Questions about BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT
- What is the EIN of BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT?
- The employer identification number (EIN) of BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT is 26-1566537.
- Is BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2009.
- Are donations to BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT 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 TOURISM BUSINESS IMPROVEMENT DISTRICT due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT?
- The 990 for the year ended June 30, 2025 names JOHN BREWER.
- Who are the officers and directors of BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does BILLINGS TOURISM BUSINESS IMPROVEMENT DISTRICT have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,366,346, expenses of $1,936,841 and total assets of $3,974,228 at year end.
Other nonprofits in BILLINGS
- NATIVE AMERICAN DEVELOPMENT CORPORATION EIN 81-0512124 · last filed 990 for 2025
- WESTERN ORGANIZATION OF RESOURCE EIN 84-1123481 · last filed 990 for 2024
- NORTHERN PLAINS RESOURCE COUNCIL EIN 81-0367205 · last filed 990 for 2025
- BIG SKY ECONOMIC DEVELOPMENT CORPORATION EIN 22-3880639 · last filed 990 for 2025
- DOWNTOWN BILLINGS BID INC EIN 20-5506295 · last filed 990 for 2025
- VISIT SOUTHEAST MONTANA EIN 45-2571912 · last filed 990 for 2025
- RANCHERS CATTLEMEN ACTION LEGAL FUND EIN 81-0518665 · last filed 990 for 2024
- FOUNDATION FOR COMMUNITY VITALITY EIN 84-1376323 · last filed 990-PF for 2025
All nonprofits in BILLINGS · Montana · Community improvement and capacity building