Nonprofit · EIN 81-0309011
COMMUNITY OPTION RESOURCE ENTERPRISES INC
Tax-exempt · BILLINGS, MT 59102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,435,748 | $3,213,654 | $222,094 | $5,287,775 | $421,218 | $4,866,557 |
| June 30, 2024 | 990 | $3,412,029 | $2,883,431 | $528,598 | $4,734,486 | $246,627 | $4,487,859 |
| June 30, 2023 | 990 | $2,826,226 | $3,025,544 | -$199,318 | $4,228,354 | $312,257 | $3,916,097 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $87,760
- of which government grants
- $83,745
- Program service revenue
- $3,121,708
- Investment income
- $108,242
- Net gain from sales of assets
- $5,170
- Net income from sales of inventory
- $117,918
- Other revenue
- $118,038
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $191,051
- Other salaries and wages
- $1,774,875
- Salaries, compensation and benefits (total)
- $2,359,294
- Professional fundraising fees
- $0
- Accounting fees
- $21,245
- Occupancy
- $47,151
- Travel
- $21,373
- Depreciation
- $120,600
- Program services (functional)
- $1,941,559
- Management and general (functional)
- $1,272,095
Balance sheet and other
- Total assets, start of year
- $4,734,486
- Total assets, end of year
- $5,287,775
- Total liabilities, end of year
- $421,218
- Net assets, end of year
- $4,866,557
- Land, buildings and equipment
- $2,182,435
- Net assets without donor restrictions
- $4,866,557
- Gross receipts
- $3,777,785
- Employees
- 148
- Volunteers
- 7
- Year formed
- 1970
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER SCHILLING | CEO Officer | 40 | $91,888 | $6,119 |
| LINDA VANBERG | BUSINESS MANAGER Officer | 40 | $64,927 | $16,065 |
| JACQUELYN HUGHES | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| DAVE STOLTENBERG | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| LEE KILLMAN | VICE PRESIDENT (THRU 12/31) Trustee or director, Officer | 3 | $0 | $0 |
| BRITTNEY JENSEN | SECRETARY/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| DR TOM DELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIRK JENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONI KUZMA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID HARRIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER SCHILLING | CEO Officer | 40 | $85,258 | $14,888 |
| LINDA VANBERG | BUSINESS MANAGER Officer | 40 | $67,794 | $9,800 |
| DAVE STOLTENBERG | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| LEE KILLMAN | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| BRITTNEY JENSEN | SECRETARY/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| DR TOM DELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JACQUELYN HUGHES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIRK JENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONI KUZMA | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER SCHILLING | CEO Officer | 40 | $61,709 | $11,399 |
| LINDA VANBERG | BUSINESS MANAGER Officer | 40 | $59,713 | $6,600 |
| DAVE STOLTENBERG | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| LEE KILLMAN | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| BRITTNEY JENSEN | SECRETARY/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| KIRK JENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JACQUELYN HUGHES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR TOM DELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTI BEALS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RONI KUZMA | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2121 LAMPMAN DR, BILLINGS, MT 59102-6276
- Principal officer (990 for 2024)
- JACQUELYN HUGHES, 2121 LAMPMAN DRIVE, BILLINGS, MT 59102
- Signed the 990
- JACQUELYN HUGHES, PRESIDENT
- Phone
- (406) 248-9115
- Website
- CORENTERPRISES.COM
- Return prepared by
- WIPFLI ADVISORY LLC
Mission
TO PROMOTE THE DIGNITY, INDEPENDENCE AND SUCCESS OF PERSONS WITH DISABILITIES THROUGH QUALITY VOCATIONAL AND SUPPORT SERVICES SO THAT THEY MAY FULLY PARTICIPATE IN THE ECONOMIC AND SOCIAL LIFE OF THE COMMUNITY.
Program accomplishments
- EVALUATION AND TRAINING OF MENTALLY AND PHYSICALLY HANDICAPPED INDIVIDUALS. DAY PROGRAMS AND RESIDENTIAL AND VOCATIONAL SUPPORTS TO INDIVIDUALS BASED ON THEIR SPECIFIC NEEDS.Expenses $1,941,559 · revenue $3,239,746
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0309011
- 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
- 1971
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J300)
- Assets (IRS master file)
- $5,287,775
- Income (IRS master file)
- $3,777,785
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,435,748 | $3,213,654 | $5,287,775 | XML |
| 990 | June 2024 | $3,412,029 | $2,883,431 | $4,734,486 | XML |
| 990 | June 2023 | $2,826,226 | $3,025,544 | $4,228,354 | XML |
| 990 | June 2022 | $3,037,464 | $2,943,494 | $4,280,965 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 81-0309011).
Questions about COMMUNITY OPTION RESOURCE ENTERPRISES INC
- What is the EIN of COMMUNITY OPTION RESOURCE ENTERPRISES INC?
- The employer identification number (EIN) of COMMUNITY OPTION RESOURCE ENTERPRISES INC is 81-0309011.
- Is COMMUNITY OPTION RESOURCE ENTERPRISES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to COMMUNITY OPTION RESOURCE ENTERPRISES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY OPTION RESOURCE ENTERPRISES INC 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 COMMUNITY OPTION RESOURCE ENTERPRISES INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY OPTION RESOURCE ENTERPRISES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COMMUNITY OPTION RESOURCE ENTERPRISES INC?
- The 990 for the year ended June 30, 2025 names JACQUELYN HUGHES.
- Who are the officers and directors of COMMUNITY OPTION RESOURCE ENTERPRISES INC?
- The 990 for the year ended June 30, 2025 lists 10 people; 2 received compensation from the organization, the highest $91,888 (JENNIFER SCHILLING, CEO).
- How much revenue does COMMUNITY OPTION RESOURCE ENTERPRISES INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,435,748, expenses of $3,213,654 and total assets of $5,287,775 at year end.
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