Nonprofit · EIN 81-0301182
NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION
Tax-exempt · BILLINGS, MT 59103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,763,096 | $1,866,948 | -$103,852 | $1,182,677 | $301,336 | $881,341 |
| December 31, 2024 | 990 | $1,567,448 | $1,573,469 | -$6,021 | $1,395,230 | $410,037 | $985,193 |
| December 31, 2023 | 990 | $1,615,565 | $1,568,510 | $47,055 | $1,302,757 | $311,543 | $991,214 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,687,165
- Investment income
- $23,489
- Net income from gaming
- $14,376
- Other revenue
- $52,442
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $224,782
- Salaries, compensation and benefits (total)
- $243,602
- Professional fundraising fees
- $0
- Accounting fees
- $40,670
- Occupancy
- $111,127
- Travel
- $34,064
- Depreciation
- $1,980
Balance sheet and other
- Total assets, start of year
- $1,395,230
- Total assets, end of year
- $1,182,677
- Total liabilities, end of year
- $301,336
- Net assets, end of year
- $881,341
- Land, buildings and equipment
- $20,630
- Net assets without donor restrictions
- $770,793
- Net assets with donor restrictions
- $110,548
- Gross receipts
- $1,804,415
- Employees
- 11
- Volunteers
- 0
- Year formed
- 1967
- 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 |
|---|---|---|---|
| Bobby Miller | President Trustee or director, Officer | 3 | $0 |
| Scott Moran | President Elect Trustee or director, Officer | 3 | $0 |
| John Decker | Vice President Trustee or director, Officer | 3 | $0 |
| Melodie Milroy | Secretary/Treasurer Trustee or director, Officer | 3 | $0 |
| Randal Vogele | Director Trustee or director | 2 | $0 |
| Chad Murnin | Director Trustee or director | 2 | $0 |
| Dwain Hould | Director Trustee or director | 2 | $0 |
| Dave Kelsey | Director Trustee or director | 2 | $0 |
| Mark Steffes | Director Trustee or director | 2 | $0 |
| Dustin Reisig | Director Trustee or director | 2 | $0 |
| Shayne Vandivort | Director Trustee or director | 2 | $0 |
| Allen McCormick | Director Trustee or director | 2 | $0 |
| Scott Spickard | Director Trustee or director | 2 | $0 |
| Jay Nansel | Director Trustee or director | 2 | $0 |
| Rob Yates | Director Trustee or director | 2 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ty Thompson | Director Trustee or director | 2 | $0 |
| Lesli Glen | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bobby Miller | President Trustee or director, Officer | 3 | $0 |
| Scott Moran | President Elect Trustee or director, Officer | 3 | $0 |
| John Decker | Vice President Trustee or director, Officer | 3 | $0 |
| Melodie Milroy | Secretary/Treasurer Trustee or director, Officer | 3 | $0 |
| Randal Vogele | Director Trustee or director | 2 | $0 |
| Chad Murnin | Director Trustee or director | 2 | $0 |
| Dwain Hould | Director Trustee or director | 2 | $0 |
| Dave Kelsey | Director Trustee or director | 2 | $0 |
| Mark Steffes | Director Trustee or director | 2 | $0 |
| Dustin Reisig | Director Trustee or director | 2 | $0 |
| Shayne Vandivort | Director Trustee or director | 2 | $0 |
| Allen McCormick | Director Trustee or director | 2 | $0 |
| Scott Spickard | Director Trustee or director | 2 | $0 |
| Jay Nansel | Director Trustee or director | 2 | $0 |
| Rob Yates | Director Trustee or director | 2 | $0 |
| Ty Thompson | Director Trustee or director | 2 | $0 |
| Lesli Glen | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LEAH CLARK | GENERAL MANAGER Officer | 40 | $78,000 | $4,330 |
| RICK HAMILTON | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| BOBBY MILLER | PRESIDENT ELECT Trustee or director, Officer | 3 | $0 | $0 |
| SCOTT MORAN | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| MELODIE MILROY | SECRETARY/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| DUSTIN REISIG | PAST PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| AL MCCORMICK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHAD MURNIN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAVE KELSEY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DWAIN HOULD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAY NANSEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN CARREL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JON DECKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MARK STEFFES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RANDY VOGELE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RICK KRAFT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROB YATES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT SPICKARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHAYNE VANDIVORT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TY THOMPSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LESLI GLEN | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1981, BILLINGS, MT 59103-1981
- Principal officer (990 for 2025)
- David Allen, PO Box 1981, Billings, MT 59103
- Signed the 990
- David Allen, General Manager
- Phone
- (406) 256-2495
- Website
- www.thenile.org
- Return prepared by
- NKW CPA LLC
Mission
Dedicated to promoting agriculture, livestock production, and respect of western tradition.
Program accomplishments
- The premiere event of the NILE is a week-long stock show and trade show held in October each year. Hundreds of exhibitors from across the United States and Canada bring livestock to Billings, Montana to show and sell at the NILE. In addition to the cattle shows and sales, top-quality horses are shown in a wide variety of events. Education plays a major role in the NILE with junior livestock and horse shows, youth judging contests, and three days of 4th grade ag education events.
- Pro rodeo - ranked among the world's top 100 rodeos, draws top contestants in all seven professional rodeo events, as cowboys and cowgirls across the nation compete to earn points towards the National Finals Rodeo.
- General member services - to carry on the mission of the organization.
- Montana Agri-Trade Exposition/Home & Wellness Show ("MATE") - The largest agricultural trade show in Montana features over 6,000 booths and large outside exhibits and offers daily education seminars related to agriculture.
- PBR Bull Ride - Part of the Professional Bull Riders Elite Tour known as the Built Ford Tough Series, limited to the top 45 cowboys in the world. The NILE provides hospitality room and calcutta functions only for NILE Members during the PBR. The NILE also receives commission from PBR for ticket sales.
- Ranch Rodeo produced annually with competition featuring top ranch hands from Montana, Wyoming, and surrounding region.
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
- 81-0301182
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,182,677
- Income (IRS master file)
- $1,804,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,763,096 | $1,866,948 | $1,182,677 | IRS |
| 990 | December 2024 | $1,567,448 | $1,573,469 | $1,395,230 | XML |
| 990 | December 2023 | $1,615,565 | $1,568,510 | $1,302,757 | XML |
| 990 | December 2022 | $1,445,527 | $1,399,057 | $1,262,888 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 81-0301182).
Questions about NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION
- What is the EIN of NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION?
- The employer identification number (EIN) of NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION is 81-0301182.
- Is NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1969.
- Are donations to NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION 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 NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION 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 NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION 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 NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION?
- The 990 for the year ended December 31, 2025 names David Allen.
- Who are the officers and directors of NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION?
- The 990 for the year ended December 31, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,763,096, expenses of $1,866,948 and total assets of $1,182,677 at year end.
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