Nonprofit · EIN 80-0165195
SPAY MONTANA
Tax-exempt (reinstated) · HELENA, MT 59601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $372,286 | $355,183 | $17,103 | $681,847 | $264 | $681,583 |
| December 31, 2024 | 990 | $330,635 | $278,402 | $52,233 | $663,891 | -$791 | $664,682 |
| December 31, 2023 | 990 | $301,153 | $255,477 | $45,676 | $617,270 | -$2,278 | $619,548 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $191,750
- Program service revenue
- $166,619
- Investment income
- $13,917
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $68,750
- Other salaries and wages
- $53,975
- Salaries, compensation and benefits (total)
- $132,114
- Professional fundraising fees
- $0
- Accounting fees
- $5,334
- Occupancy
- $1,779
- Travel
- $20,125
- Program services (functional)
- $354,842
- Fundraising (functional)
- $341
Balance sheet and other
- Total assets, start of year
- $663,891
- Total assets, end of year
- $681,847
- Total liabilities, end of year
- $264
- Net assets, end of year
- $681,583
- Net assets without donor restrictions
- $277,717
- Net assets with donor restrictions
- $403,866
- Gross receipts
- $372,286
- Employees
- 16
- Volunteers
- 100
- Year formed
- 2019
- 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 |
|---|---|---|---|
| Mary S Newton | Executive Director Key employee | 40 | $68,750 |
| Carolyn Williams | President Trustee or director, Officer | 1 | $0 |
| Rebecca Shirley | Secretary Trustee or director, Officer | 1 | $0 |
| Linda Owen | Treasurer Trustee or director, Officer | 1 | $0 |
| Stephanie Hanson | Vice President Trustee or director, Officer | 1 | $0 |
| Louise Sturm | Director Trustee or director | 1 | $0 |
| Penny Tushingham | Director Trustee or director | 1 | $0 |
| Alicia Davis | Director Trustee or director | 1 | $0 |
| Patricia Kelllinger | Director Trustee or director | 1 | $0 |
| Allison Baker | Director Trustee or director | 1 | $0 |
| Amy Lamm DMV | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Louise Sturm | Director Trustee or director | 20 | $0 |
| Penny Tushingham | Director Trustee or director | 7 | $0 |
| Alicia Davis | Director Trustee or director | 1 | $0 |
| Patricia Spencer | Director Trustee or director | 1 | $0 |
| Linda Rosin | Director Trustee or director | 5 | $0 |
| Amy Lamm DMV | Director Trustee or director | 0 | $0 |
| Carolyn Williams | President Trustee or director, Officer | 1 | $0 |
| Rebecca Shirley | Secretary Trustee or director, Officer | 1 | $0 |
| Linda Owen | Treasurer Trustee or director, Officer | 2 | $0 |
| Stephanie Hanson | Vice President Trustee or director, Officer | 1 | $0 |
| Mary S Newton | Executive Director Key employee | 40 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary S Newton | Executive Director Key employee | 40 | $50,000 |
| Louise Sturm | Director Trustee or director | 20 | $0 |
| Penny Tushingham | Director Trustee or director | 7 | $0 |
| Alicia Davis | Director Trustee or director | 1 | $0 |
| Patricia Spencer | Director Trustee or director | 1 | $0 |
| Linda Rosin | Director Trustee or director | 5 | $0 |
| Carolyn Williams | President Trustee or director, Officer | 1 | $0 |
| Rebecca Shirley | Secretary Trustee or director, Officer | 1 | $0 |
| Linda Owen | Treasurer Trustee or director, Officer | 2 | $0 |
| Stephanie Hanson | Vice-President Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3000 VILLARD AVE TRLR 208, HELENA, MT 59601-0479
- In care of
- % LINDA OWEN
- Mailing address (990-N for 2009)
- PO Box 23, Butte MT 59703
- Principal officer (990-N for 2009)
- Judy Kruzich, 891 Browns Gulch Road, Butte MT 59701
- Signed the 990
- LINDA OWEN, Treasurer
- Website
- spaymontana.org
- Return prepared by
- Zia Bullis CPA PLLC
Mission
Spay/Neuter of Animals
Program accomplishments
- Provided spay/neuter clinics throughout the state in various location, including Indian Reservations. 5507 animals and thier owners benefits from this service. The purpose is to reduce pet overpopulation and to teach responsible pet ownership.Expenses $354,842 · revenue $372,286
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
- 80-0165195
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $681,847
- Income (IRS master file)
- $372,286
Revocation and reinstatement
- Exemption revoked
- January 15, 2019
- Posted by the IRS
- October 14, 2019
- Reinstated
- Effective January 15, 2019
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 | December 2025 | $372,286 | $355,183 | $681,847 | IRS |
| 990 | December 2024 | $330,635 | $278,402 | $663,891 | IRS |
| 990 | December 2023 | $301,153 | $255,477 | $617,270 | XML |
| 990 | December 2022 | $371,751 | $217,881 | $601,730 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: Judy Kruzich | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
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 80-0165195).
Questions about SPAY MONTANA
- What is the EIN of SPAY MONTANA?
- The employer identification number (EIN) of SPAY MONTANA is 80-0165195.
- Is SPAY MONTANA tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2019 and reinstated it effective January 15, 2019.
- Are donations to SPAY MONTANA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPAY MONTANA 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 SPAY MONTANA 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 SPAY MONTANA 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 SPAY MONTANA?
- The 990-N for 2009 names Judy Kruzich.
- Who are the officers and directors of SPAY MONTANA?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $68,750 (Mary S Newton, Executive Director).
- How much revenue does SPAY MONTANA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $372,286, expenses of $355,183 and total assets of $681,847 at year end.
Other nonprofits in HELENA
- LEWIS & CLARK HUMANE SOCIETY EIN 81-6014910 · last filed 990 for 2025
- PAD FOR PAWS FOUNDATION OF LEWIS AN D CLARK COUNTY EIN 20-3420721 · last filed 990 for 2024
- HELENA MONTANA KENNEL CLUB EIN 81-0371874 · last filed 990-EZ for 2024
- HELENA TEAM PENNERS ASSOCIATION INC EIN 20-1858450 · last filed 990-N for 2024
- FOUNDATION FOR ANIMALS EIN 55-0911292 · last filed 990-EZ for 2025
- HELENA AREA FRIENDS OF PETS EIN 20-5271428 · last filed 990-EZ for 2023
- SPAY NEUTER INCENTIVE PROJECT EIN 82-1161955 · last filed 990-EZ for 2025
- EUTOPIA CAT SANCTUARY EIN 26-1983477 · last filed 990-N for 2025