Nonprofit · EIN 27-0473753
WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC
Tax-exempt (reinstated) · WEST YELLOWSTONE, MT 59758
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $582,889 | $454,615 | $128,274 | $245,945 | $1,844 | $244,101 |
| June 30, 2025 | 990 | $350,814 | $338,006 | $12,808 | $117,052 | $1,225 | $115,827 |
| June 30, 2024 | 990 | $310,620 | $316,948 | -$6,328 | $113,213 | $10,194 | $103,019 |
| June 30, 2023 | 990 | $263,230 | $306,466 | -$43,236 | $133,473 | $24,126 | $109,347 |
| June 30, 2022 | 990 | $320,989 | $332,417 | -$11,428 | $156,996 | $4,413 | $152,583 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $580,603
- Investment income
- $2,286
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $98,674
- Salaries, compensation and benefits (total)
- $106,578
- Professional fundraising fees
- $0
- Accounting fees
- $1,550
- Occupancy
- $9,001
- Travel
- $476
- Program services (functional)
- $454,615
Balance sheet and other
- Total assets, start of year
- $117,052
- Total assets, end of year
- $245,945
- Total liabilities, end of year
- $1,844
- Net assets, end of year
- $244,101
- Net assets without donor restrictions
- $244,101
- Gross receipts
- $582,889
- Employees
- 2
- Year formed
- 2009
- 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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SCHOENHARD | President Trustee or director, Officer | 1 | $0 |
| JEREMY ROBERSON | Vice President Trustee or director, Officer | 1 | $0 |
| JERRY JOHNSON | Sec./Treas. Trustee or director, Officer | 1 | $0 |
| SARA MAURER | BOARD OFFICER Trustee or director, Officer | 1 | $0 |
| ALMA CLARK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOHN STALLINGS | Representative Trustee or director | 1 | $0 |
990 for the year ended June 30, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SCHOENHARD | President Trustee or director, Officer | 1 | $0 |
| JEREMY ROBERSON | Vice President Trustee or director, Officer | 1 | $0 |
| JERRY JOHNSON | Sec./Treas. Trustee or director, Officer | 1 | $0 |
| SARA MAURER | BOARD OFFICER Trustee or director | 1 | $0 |
| ALMA CLARK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOHN STALLINGS | Representative Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SCHOENHARD | President Trustee or director, Officer | 1 | $0 |
| JEREMY ROBERSON | Vice President Trustee or director, Officer | 1 | $0 |
| JERRY JOHNSON | Sec./Treas. Trustee or director, Officer | 1 | $0 |
| SARA MAURER | BOARD OFFICER Trustee or director | 1 | $0 |
| ALMA CLARK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOHN STALLINGS | Representative Trustee or director | 1 | $0 |
| LISA JOHNSON | BOARD OFFICER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SCHOENHARD | President Trustee or director, Officer | 1 | $0 |
| JEREMY ROBERSON | Vice President Trustee or director, Officer | 1 | $0 |
| JERRY JOHNSON | Sec./Treas. Trustee or director, Officer | 1 | $0 |
| SARA MAURER | BOARD OFFICER Trustee or director | 1 | $0 |
| ALMA CLARK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOHN STALLINGS | Representative Trustee or director | 1 | $0 |
| LISA JOHNSON | BOARD OFFICER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF SCHOENHARD | President Trustee or director, Officer | 1 | $0 |
| JEREMY ROBERSON | Vice President Trustee or director, Officer | 1 | $0 |
| JERRY JOHNSON | Sec./Treas. Trustee or director, Officer | 1 | $0 |
| SARA MAURER | BOARD OFFICER Trustee or director | 1 | $0 |
| ALMA CLARK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOHN STALLINGS | Representative Trustee or director | 1 | $0 |
| LISA JOHNSON | BOARD OFFICER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 303 CANYON STREET SUITE C, WEST YELLOWSTONE, MT 59758-9503
- Principal officer (990 for 2025)
- JERRY JOHNSON, 303 CANYON STREET SUITE C, WEST YELLOWSTONE, MT 59758
- Signed the 990
- JERRY JOHNSON, Secretary
- Phone
- (406) 640-0069
- Return prepared by
- RUDD & COMPANY PLLC
Mission
THE WEST YELLOWSTONE TOURISM BUSINESS IMPROVEMENT DISTRICT SUPPORTS PROJECTS AIMED AT TOURISM DEVELOPMENT, MARKETING AND ADVERTISING, AND PROMOTIONS TO BENEFIT WEST YELLOWSTONE. THE TOURISM DEVELOPMENT FUND MAY SUPPORT PROJECTS FOCUSED ON, BUT NOT LIMITED TO, CONVENTION, EDUCATION, CONFERENCE, RECREATIONAL, AND ENTERTAINMENT THAT WILL GENERATE ROOM NIGHTS FOR LODGING FACILITIES LARGE AND SMALL.
Program accomplishments
- Improve the district's support projects aimed at tourism development, marketing, advertising, and promotions to benefit the Town of West YellowstoneExpenses $454,614 · revenue $596,586
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 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 27-0473753
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $245,945
- Income (IRS master file)
- $582,889
Revocation and reinstatement
- Exemption revoked
- November 15, 2011
- Posted by the IRS
- October 21, 2013
- Reinstated
- Effective November 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $582,889 | $454,615 | $245,945 | XML |
| 990 | June 2025 | $350,814 | $338,006 | $117,052 | XML |
| 990 | June 2024 | $310,620 | $316,948 | $113,213 | XML |
| 990 | June 2023 | $263,230 | $306,466 | $133,473 | XML |
| 990 | June 2022 | $320,989 | $332,417 | $156,996 | XML |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 27-0473753).
Questions about WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC
- What is the EIN of WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC?
- The employer identification number (EIN) of WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC is 27-0473753.
- Is WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2011 and reinstated it effective November 15, 2011.
- Are donations to WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC 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 WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC?
- The 990 for the year ended June 30, 2026 names JERRY JOHNSON.
- Who are the officers and directors of WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC?
- The 990 for the year ended June 30, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does WEST YELLOWSTONE TOURIST BUSINESS IMPROVEMENT DISTRICT INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $582,889, expenses of $454,615 and total assets of $245,945 at year end.
Other nonprofits in WEST YELLOWSTONE
- LITTLE RANGERS LEARNING CENTER EIN 81-4256779 · last filed 990 for 2024
- INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS EIN 99-0441346 · last filed 990-N for 2024
All nonprofits in WEST YELLOWSTONE · Montana · Community improvement and capacity building