Nonprofit · EIN 36-4577367
BILLINGS CHRISTIAN SCHOOLS
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,727,728 | $3,663,216 | $64,512 | $1,451,656 | $650,315 | $801,341 |
| June 30, 2024 | 990 | $3,601,983 | $3,622,996 | -$21,013 | $1,343,988 | $607,159 | $736,829 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $641,560
- Program service revenue
- $3,055,018
- Investment income
- $1,969
- Net rental income
- $10,275
- Other revenue
- $29,181
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $151,341
- Other salaries and wages
- $2,066,597
- Salaries, compensation and benefits (total)
- $2,495,274
- Professional fundraising fees
- $0
- Legal fees
- $2,599
- Accounting fees
- $19,677
- Occupancy
- $169,373
- Travel
- $22,485
- Depreciation
- $66,019
- Program services (functional)
- $3,038,986
- Management and general (functional)
- $624,230
Balance sheet and other
- Total assets, start of year
- $1,343,988
- Total assets, end of year
- $1,451,656
- Total liabilities, end of year
- $650,315
- Net assets, end of year
- $801,341
- Land, buildings and equipment
- $941,206
- Gross receipts
- $3,727,728
- Employees
- 135
- Volunteers
- 100
- Year formed
- 2006
- 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 | Other / benefits |
|---|---|---|---|---|
| DAN MAKOWSKI | HEAD OF SCHOOL Officer | 40 | $74,663 | $29,192 |
| DIANN FLOTH | CHIEF FINANCIAL OFFICER Officer | 32 | $49,181 | $28,427 |
| MATTHEW BONNER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| AYLSSA FOSTER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SARA SCHREINER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BOB KORTHIUS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE DILLABAUGH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHEN WANBERG | FORMER SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANN FLOTH | CHIEF FINANCIAL OFFICER Officer | 32 | $63,817 | $16,968 |
| DAN MAKOWSKI | HEAD OF SCHOOL Officer | 40 | $55,848 | $13,430 |
| MATTHEW BONNER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN WANBERG | SECRETARY / TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BOB KORTHIUS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE DILLABAUGH | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4519 GRAND AVE, BILLINGS, MT 59106-1721
- In care of
- % ANGELA GRIMSTAD
- Principal officer (990 for 2024)
- DANIEL MAKOWSKI, 4519 GRAND AVENUE, BILLINGS, MT 59106
- Signed the 990
- DANIEL MAKOWSKI, HEAD OF SCHOOL
- Phone
- (406) 656-9484
- Website
- WWW.BILLINGSCHRISTIAN.ORG
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
TO PROVIDE A CHRIST-CENTERED EDUCATION THAT DEVELOPS CRITICAL THINKING, CLEAR COMMUNICATION, AND FAITHFUL LIVING.
Program accomplishments
- THE OPERATIONAL ACTIVITY OF THE SCHOOL TO PROVIDE A CHRISTIAN-BASED FULL CURRICULUM TO APPROXIMATELY 400 STUDENTS IN GRADES PRE. K - 12.Expenses $2,744,060 · revenue $2,784,859
- LUNCH PROGRAM: THE OPERATION OF A HOT LUNCH PROGRAM TO PROVIDE HEALTHY MEALS TO STUDENTS WHO CHOOSE TO PARTICIPATE.Expenses $88,491 · revenue $86,448
- ATHLETICS PROGRAM: THE OPERATION OF AN ATHLETICS PROGRAM TO PROVIDE STUDENTS THE OPPORTUNITY TO BE INVOLVED IN SPORTS.Expenses $206,363 · revenue $170,531
- BEFORE AND AFTER SCHOOL CARE: THE OPERATING OF A CHILD CARE PROGRAM FOR KIDS WITH PARENTS THAT WORK AND NEED CHILD CARE BEFORE AND/OR AFTER SCHOOL.Expenses $72 · revenue $32,086
What it must file and when
IRS records say it files Not required (religious organization). 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
- 36-4577367
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- June
- Files
- Not required (religious organization)
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $1,451,656
- Income (IRS master file)
- $3,727,728
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,727,728 | $3,663,216 | $1,451,656 | XML |
| 990 | June 2024 | $3,601,983 | $3,622,996 | $1,343,988 | XML |
| 990 | June 2023 | $3,345,299 | $3,486,703 | $1,395,211 | IRS |
| 990 | June 2022 | – | – | – | 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 36-4577367).
Questions about BILLINGS CHRISTIAN SCHOOLS
- What is the EIN of BILLINGS CHRISTIAN SCHOOLS?
- The employer identification number (EIN) of BILLINGS CHRISTIAN SCHOOLS is 36-4577367.
- Is BILLINGS CHRISTIAN SCHOOLS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to BILLINGS CHRISTIAN SCHOOLS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BILLINGS CHRISTIAN SCHOOLS file?
- Form Not required (religious organization).
- When is the next return of BILLINGS CHRISTIAN SCHOOLS 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 CHRISTIAN SCHOOLS 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 CHRISTIAN SCHOOLS?
- The 990 for the year ended June 30, 2025 names DANIEL MAKOWSKI.
- Who are the officers and directors of BILLINGS CHRISTIAN SCHOOLS?
- The 990 for the year ended June 30, 2025 lists 8 people; 2 received compensation from the organization, the highest $74,663 (DAN MAKOWSKI, HEAD OF SCHOOL).
- How much revenue does BILLINGS CHRISTIAN SCHOOLS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,727,728, expenses of $3,663,216 and total assets of $1,451,656 at year end.
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