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Nonprofit · EIN 46-6104853

JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR

Tax-exempt · BILLINGS, MT 59116

Financials

$13K$20K2024$27K$27K2025
Revenue Expenses · by fiscal year end
Financials of JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$26,999$26,572$427$274,802$0$274,802
December 31, 2024990-PF$13,485$20,150-$6,665$274,167$0$274,167
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$10,300
Net gain from sales of assets
$16,699

Expenses

Grants and similar amounts paid
$20,000
Compensation of officers, directors and key employees
$5,000
Disbursements for charitable purposes
$22,623
Excise tax on investment income
$320

Balance sheet and other

Total assets, start of year
$274,167
Total assets, end of year
$274,802
Total liabilities, end of year
$0
Net assets, end of year
$274,802
Fair market value of assets
$359,348
Qualifying distributions
$22,623
Net investment income
$26,971

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.

NameTitleHours / weekCompensation
FIRST INTERSTATE BANK
1200 MAIN STREET, STURGIS, SD 57785
TRUSTEE8$5,000
RHONDA MOLLMAN
171 CHARLES STREET, DEADWOOD, SD 57732
DIRECTOR1$0
AILEEN BRUNNER
1305 WINCHESTER DR, PIERRE, SD 57501
CHAIRMAN1$0
GINA KRAUT
35 STONE DRIVE, WALL, SD 57790
DIRECTOR1$0
LARRY SHAMA
51 VAN BUREN ST, DEADWOOD, SD 57732
VICE CHAIR1$0
MARTY ANN APA
137 GRAND AVENUE, LEAD, SD 57754
SECRETARY1$0
990-PF for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
FIRST INTERSTATE BANK
1200 MAIN STREET, STURGIS, SD 57785
TRUSTEE8$5,000
RHONDA MOLLMAN
171 CHARLES STREET, DEADWOOD, SD 57732
DIRECTOR1$0
AILEEN BRUNNER
1305 WINCHESTER DR, PIERRE, SD 57501
CHAIRMAN1$0
GINA KRAUT
35 STONE DRIVE, WALL, SD 57790
DIRECTOR1$0
LARRY SHAMA
51 VAN BUREN ST, DEADWOOD, SD 57732
VICE CHAIR1$0
MARTY ANN APA
137 GRAND AVENUE, LEAD, SD 57754
SECRETARY1$0

Address and contacts

Address (IRS master file)
PO BOX 30918, BILLINGS, MT 59116-0918
In care of
% FIRST INTERSTATE BANK TTEE
Signed the 990-PF
DEBRA UECKER, VP
Phone
(888) 791-4075
Return prepared by
ERNST & YOUNG US LLP

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
46-6104853
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
1999
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$274,802
Income (IRS master file)
$115,903

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$26,999$26,572$274,802IRS
990-PFDecember 2024$13,485$20,150$274,167IRS
990-PFDecember 2023$23,343$22,818$281,917IRS
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2019–––IRS
990-PFDecember 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 46-6104853).

Questions about JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR

What is the EIN of JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR?
The employer identification number (EIN) of JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR is 46-6104853.
Is JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES E SHEA AND LILLIAN E SHEA CHARITABLE 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 JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR 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 JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR?
The 990-PF for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $5,000 (FIRST INTERSTATE BANK, TRUSTEE).
How much revenue does JAMES E SHEA AND LILLIAN E SHEA CHARITABLE TR have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $26,999, expenses of $26,572 and total assets of $274,802 at year end.

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