Nonprofit · EIN 36-3739630
BILLINGS PRESERVATION SOCIETY ENDOWMENT TR
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $137,619 | $31,400 | $106,219 | $1,170,743 | $219 | $1,170,524 |
| December 31, 2024 | 990 | $60,873 | $31,250 | $29,623 | $1,007,042 | $219 | $1,006,823 |
| December 31, 2023 | 990 | $26,687 | $29,731 | -$3,044 | $933,786 | $219 | $933,567 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $46,243
- Program service revenue
- $0
- Investment income
- $91,376
- Net gain from sales of assets
- $63,883
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $21,402
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $800
- Program services (functional)
- $21,402
- Management and general (functional)
- $9,998
Balance sheet and other
- Total assets, start of year
- $1,007,042
- Total assets, end of year
- $1,170,743
- Total liabilities, end of year
- $219
- Net assets, end of year
- $1,170,524
- Net assets without donor restrictions
- $793,100
- Net assets with donor restrictions
- $377,424
- Gross receipts
- $201,428
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1991
- 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 | From related orgs |
|---|---|---|---|---|
| ALY TURNER | EXECUTIVE DIRECTOR Officer | 1 | $0 | $75,000 |
| JAMES R FOLEY | CHAIR Trustee or director, Officer | 1.5 | $0 | $0 |
| TERESA DARNIELLE-MORSE | BPS PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MIKE NELSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUE PONICH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOY CULVER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DUNCAN PEETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NATE ALLIE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JARED MALONEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BRENT SUMNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUCI WOLLSCHLAGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GREG MATTHEWS | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| ALY TURNER | EXECUTIVE DIRECTOR Officer | 5 | $0 | $61,154 |
| JAMES R FOLEY | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| MIKE NELSON | BPS PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MIKE MATHEW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUE PONICH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOY CULVER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DUNCAN PEETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NATE ALLIE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JARED MALONEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BRENT SUMNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANE CROSS | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| ALY TURNER | EXECUTIVE DIRECTOR Officer | 5 | $0 | $62,000 |
| JAMES R FOLEY | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| MIKE NELSON | BPS PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MIKE MATHEW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUE PONICH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOY CULVER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DUNCAN PEETE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NATE ALLIE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JARED MALONEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BRENT SUMNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANE CROSS | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 914 DIVISION ST, BILLINGS, MT 59101-1921
- Principal officer (990 for 2025)
- ALY TURNER, 914 DIVISION STREET, BILLINGS, MT 59101
- Signed the 990
- ALY TURNER, EXECUTIVE DIRECTOR
- Phone
- (406) 256-5100
- Website
- WWW.MOSSMANSION.COM
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
MAINTAIN AN ENDOWMENT FUND FOR THE BENEFIT AND SUPPORT OF THE BILLINGS PRESERVATION SOCIETY, INC.
Program accomplishments
- FUNDS EXPENDED FOR THE BENEFIT OF THE BILLINGS PRESERVATION SOCIETY, THE SUPPORTED ORGANIZATION, IN FURTHERANCE OF THEIR MISSION.Expenses $21,402 · grants $21,402
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
- 36-3739630
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,170,743
- Income (IRS master file)
- $201,428
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $137,619 | $31,400 | $1,170,743 | XML |
| 990 | December 2024 | $60,873 | $31,250 | $1,007,042 | XML |
| 990 | December 2023 | $26,687 | $29,731 | $933,786 | XML |
| 990 | December 2022 | $51,580 | $27,603 | $842,231 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 36-3739630).
Questions about BILLINGS PRESERVATION SOCIETY ENDOWMENT TR
- What is the EIN of BILLINGS PRESERVATION SOCIETY ENDOWMENT TR?
- The employer identification number (EIN) of BILLINGS PRESERVATION SOCIETY ENDOWMENT TR is 36-3739630.
- Is BILLINGS PRESERVATION SOCIETY ENDOWMENT TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to BILLINGS PRESERVATION SOCIETY ENDOWMENT TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does BILLINGS PRESERVATION SOCIETY ENDOWMENT TR 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 PRESERVATION SOCIETY ENDOWMENT TR 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 PRESERVATION SOCIETY ENDOWMENT TR 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 PRESERVATION SOCIETY ENDOWMENT TR?
- The 990 for the year ended December 31, 2025 names ALY TURNER.
- Who are the officers and directors of BILLINGS PRESERVATION SOCIETY ENDOWMENT TR?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does BILLINGS PRESERVATION SOCIETY ENDOWMENT TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $137,619, expenses of $31,400 and total assets of $1,170,743 at year end.
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