Nonprofit · EIN 46-1597788
FAIR VIEW FOUNDATION
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $175,561 | $20,502 | $155,059 | $358,855 | $0 | $358,855 |
| December 31, 2024 | 990-PF | $14,301 | $16,624 | -$2,323 | $203,796 | $0 | $203,796 |
| December 31, 2021 | 990-PF | $22,916 | $10,600 | $12,316 | $178,861 | $0 | $178,861 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,000
- Dividends
- $8,665
- Interest
- $838
- Net gain from sales of assets
- $136,058
Expenses
- Grants and similar amounts paid
- $16,300
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $16,300
- Excise tax on investment income
- $2,023
Balance sheet and other
- Total assets, start of year
- $203,796
- Total assets, end of year
- $358,855
- Total liabilities, end of year
- $0
- Net assets, end of year
- $358,855
- Fair market value of assets
- $395,722
- Qualifying distributions
- $16,300
- Net investment income
- $145,561
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MALCOLM LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | PRESIDENT | 0 | $0 |
| KAREN LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | SEC/TREASURER | 0 | $0 |
| M NATHAN LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | VICE PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MALCOLM LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | PRESIDENT | 0 | $0 |
| KAREN LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | SEC/TREASURER | 0 | $0 |
| M NATHAN LONG 4548 RANGEVIEW DRIVE, BILLINGS, MT 59106 | VICE PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2021: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Malcolm Long 4548 Rangeview Dr, Billings, MT 891064723 | President | 0 | $0 |
| Karen Long 4548 Rangeview Dr, Billings, MT 591064723 | Secretary/Treas | 0 | $0 |
| M Nathan Long 4548 Rangeview Dr, Billings, MT 591064723 | Vice President | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4548 RANGEVIEW DR, BILLINGS, MT 59106-4723
- In care of
- % MALCOLM D LONG
- Signed the 990-PF
- MALCOLM LONG, PRESIDENT
- Phone
- (406) 208-0707
- Return prepared by
- MATTHEW J SCHAFER CPA PLLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 46-1597788
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $358,855
- Income (IRS master file)
- $504,447
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $175,561 | $20,502 | $358,855 | IRS |
| 990-PF | December 2024 | $14,301 | $16,624 | $203,796 | IRS |
| 990-PF | December 2023 | $29,602 | $14,477 | $206,119 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | $22,916 | $10,600 | $178,861 | XML |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about FAIR VIEW FOUNDATION
- What is the EIN of FAIR VIEW FOUNDATION?
- The employer identification number (EIN) of FAIR VIEW FOUNDATION is 46-1597788.
- Is FAIR VIEW FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to FAIR VIEW FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FAIR VIEW FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FAIR VIEW FOUNDATION 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 FAIR VIEW FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FAIR VIEW FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FAIR VIEW FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $175,561, expenses of $20,502 and total assets of $358,855 at year end.
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All nonprofits in BILLINGS · Montana · Philanthropy, voluntarism and grantmaking foundations