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Nonprofit · EIN 81-0111485

BILLINGS BENCH WATER ASSOCIATION

Tax-exempt · BILLINGS, MT 59105

Financials

$773K$668K2022$1.6M$1.1M2023$901K$878K2024
Revenue Expenses · by fiscal year end
Financials of BILLINGS BENCH WATER ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
November 30, 2025990$900,854$878,293$22,561$3,771,025$579,563$3,191,462
November 30, 2024990$1,599,149$1,103,712$495,437$3,790,505$661,104$3,129,401
November 30, 2023990$772,556$667,927$104,629$3,334,467$701,103$2,633,364
Financial details: 990 for the year ended November 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$792,638
Investment income
$12,442
Net rental income
$26,300
Other revenue
$95,774

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$44,788
Other salaries and wages
$264,617
Salaries, compensation and benefits (total)
$344,518
Professional fundraising fees
$0
Legal fees
$33,920
Accounting fees
$6,000
Occupancy
$7,800
Depreciation
$124,206
Program services (functional)
$766,666
Management and general (functional)
$111,627

Balance sheet and other

Total assets, start of year
$3,790,505
Total assets, end of year
$3,771,025
Total liabilities, end of year
$579,563
Net assets, end of year
$3,191,462
Land, buildings and equipment
$3,186,125
Gross receipts
$900,854
Employees
8
Volunteers
0
Year formed
1915
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 November 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
KRISTINA FRANCOSECRETARY-TREASURER
Officer
40$38,038
TIM HEIDEMAPRESIDENT
Trustee or director, Officer
5$1,950
JIM STOTTDIRECTOR
Trustee or director
2$1,500
GARY DAVISDIRECTOR
Trustee or director
2$1,100
MIKE NEZWORSKIVICE PRESIDENT
Trustee or director, Officer
3$700
KEVIN KINGHORNDIRECTOR
Trustee or director
2$650
DAN QUANBECKDIRECTOR
Trustee or director
2$500
TIM MILLERDIRECTOR
Trustee or director
2$350
990 for the year ended November 30, 2024: 9 people
NameTitleHours / weekCompensation
KRISTINA FRANCOSECRETARY-TREASURER
Officer
40$37,110
JIM STOTTPRESIDENT
Trustee or director, Officer
5$3,000
GARY DAVISDIRECTOR
Trustee or director
2$950
TIM HEIDEMAVICE PRESIDENT
Trustee or director, Officer
3$900
KEVIN KINGHORNDIRECTOR
Trustee or director
2$650
DAN QUANBECKDIRECTOR
Trustee or director
2$450
MIKE NEZWORSKIEDIRECTOR
Trustee or director
2$350
JOSH SMITHDIRECTOR
Trustee or director
2$200
JIM HINKLEDIRECTOR
Trustee or director
2$150
990 for the year ended November 30, 2023: 8 people
NameTitleHours / weekCompensation
KRISTINA FRANCOSECRETARY-TREASURER
Officer
40$36,205
JIM STOTTPRESIDENT
Trustee or director, Officer
5$2,850
GARY DAVISDIRECTOR
Trustee or director
2$1,250
JIM HINKLEVICE PRESIDENT
Trustee or director, Officer
5$1,200
DAN QUANBECKDIRECTOR
Trustee or director
2$600
JOSH SMITHDIRECTOR
Trustee or director
2$600
KEVIN KINGHORNDIRECTOR
Trustee or director
2$600
TIM HEIDEMADIRECTOR
Trustee or director
2$450

Address and contacts

Address (IRS master file)
PO BOX 50150, BILLINGS, MT 59105-0150
Principal officer (990 for 2024)
KRISTINA FRANCO, 1111 MAIN STREET SUITE 14, BILLINGS, MT 59105
Signed the 990
KRISTINA FRANCO, SECRETARY-TREASURER
Phone
(406) 259-6241
Return prepared by
SUMMERS MCNEA & CO PC

Mission

TO ACQUIRE TITLE TO AN IRRIGATION SYSTEM AND ITS WATER RIGHTS TO PROVIDE FOR FUTURE WATER IRRIGATION THROUGH A CANAL NETWORK FOR THE BENEFIT OF ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA.

990 for the year ended November 30, 2025

Program accomplishments

  • BILLINGS BENCH WATER ASSOCIATION RESOURCES AND ACTIVITIES ARE RELATED TO PROVIDING AND DISTRIBUTION OF WATER THROUGH AN IRRIGATION AND CANAL NETWORK TO ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA.
    Expenses $766,666

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 November, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2024November 30, 2025April 15, 2026990 on file
2023November 30, 2024April 15, 2025990 on file
2022November 30, 2023April 15, 2024990 on file

IRS record

EIN
81-0111485
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1945
Accounting year ends
November
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,771,025
Income (IRS master file)
$900,854

Filing history

FormYear endedRevenueExpensesAssetsReturn
990November 2025$900,854$878,293$3,771,025XML
990November 2024$1,599,149$1,103,712$3,790,505XML
990November 2023$772,556$667,927$3,334,467XML
990November 2022$783,285$664,137$3,371,511IRS
990November 2021–––IRS
990November 2020–––IRS
990November 2019–––IRS
990November 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 81-0111485).

Questions about BILLINGS BENCH WATER ASSOCIATION

What is the EIN of BILLINGS BENCH WATER ASSOCIATION?
The employer identification number (EIN) of BILLINGS BENCH WATER ASSOCIATION is 81-0111485.
Is BILLINGS BENCH WATER ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1945.
Are donations to BILLINGS BENCH WATER ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does BILLINGS BENCH WATER ASSOCIATION 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 BENCH WATER ASSOCIATION due?
The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BILLINGS BENCH WATER ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended November 2025.
Who is the principal officer of BILLINGS BENCH WATER ASSOCIATION?
The 990 for the year ended November 30, 2025 names KRISTINA FRANCO.
Who are the officers and directors of BILLINGS BENCH WATER ASSOCIATION?
The 990 for the year ended November 30, 2025 lists 8 people; 8 received compensation from the organization, the highest $38,038 (KRISTINA FRANCO, SECRETARY-TREASURER).
How much revenue does BILLINGS BENCH WATER ASSOCIATION have?
On its 990 for the year ended November 30, 2025 it reported revenue of $900,854, expenses of $878,293 and total assets of $3,771,025 at year end.

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