Nonprofit · EIN 81-0339731
BILLINGS LABOR TEMPLE ASSOCIATION
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $106,572 | $94,560 | $12,012 | $897,752 | $0 | $897,752 |
| December 31, 2024 | 990 | $70,387 | $82,218 | -$11,831 | $883,264 | $0 | $883,264 |
| December 31, 2023 | 990 | $80,484 | $113,865 | -$33,381 | $837,534 | $0 | $837,534 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $40,375
- Investment income
- $65,457
- Net gain from sales of assets
- $38,049
- Other revenue
- $740
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,995
- Depreciation
- $2,503
- Program services (functional)
- $94,560
Balance sheet and other
- Total assets, start of year
- $883,264
- Total assets, end of year
- $897,752
- Total liabilities, end of year
- $0
- Net assets, end of year
- $897,752
- Land, buildings and equipment
- $85,573
- Gross receipts
- $192,003
- Employees
- 0
- Volunteers
- 20
- 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 |
|---|---|---|---|
| KATE MCAULIFFE MILLER | SECRETARY TR Officer | – | $13,000 |
| JIM LARSON | DIRECTOR Trustee or director | – | $0 |
| DANIEL LOGAN | DIRECTOR Trustee or director | – | $0 |
| RILEY MCCAULEY | DIRECTOR Trustee or director | – | $0 |
| ALLEN WHITE | DIRECTOR Trustee or director | – | $0 |
| ART AMUNDSEN | VICE PRES Officer | – | $0 |
| JAMES M LARSON | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM LARSON | DIRECTOR Trustee or director | – | $0 |
| DANIEL LOGAN | DIRECTOR Trustee or director | – | $0 |
| RILEY MCCAULEY | DIRECTOR Trustee or director | – | $0 |
| ALLEN WHITE | DIRECTOR Trustee or director | – | $0 |
| ART AMUNDSEN | VICE PRES Officer | – | $0 |
| JAMES M LARSON | PRESIDENT Officer | – | $0 |
| KATE MCAULIFFE MILLER | SECRETARY TR Officer | – | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL LOGAN | DIRECTOR Trustee or director | – | $0 |
| RILEY MCCAULEY | DIRECTOR Trustee or director | – | $0 |
| ALLEN WHITE | DIRECTOR Trustee or director | – | $0 |
| ART AMUNDSEN | VICE PRES Officer | – | $0 |
| JIM LARSON | PRESIDENT Officer | – | $0 |
| KATE MCAULIFFE MILLER | SECRETARY TR Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 530 S 27TH, BILLINGS, MT 59101-4180
- Principal officer (990 for 2025)
- KATE MCAULIFFE MILLER, 4615 PALISADES PARK, BILLINGS, MT 59106
- Signed the 990
- KATE MCAULIFFE MILLER, SECRETARY TREASURER
- Phone
- (406) 259-0965
- Return prepared by
- RED TREE CPAS
Mission
TO PROVIDE AND MAINTAIN A HOME AND CENTRALIZED MEETING PLACE IN THE GREATER YELLOWSTONE VALLEY FOR PRESENT AND FUTURE MEMBERS, FOR ALL LABOR ORGANIZATIONS, INDEPENDENT UNIONS, AND THOSE UNIONS AFFILIATED WITH THE AFL-CIO'S GREATER YELLOWSTONE COUNCIL.
Program accomplishments
- EXPENSES INCURRED TO CARRY ON THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE THIS YEARExpenses $84,105
- EXPENSES INCURRED TO CARRY ON THE ORGANIZATION'S PRIMARYExpenses $10,455
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
- 81-0339731
- 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
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $897,752
- Income (IRS master file)
- $192,003
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $106,572 | $94,560 | $897,752 | XML |
| 990 | December 2024 | $70,387 | $82,218 | $883,264 | XML |
| 990 | December 2023 | $80,484 | $113,865 | $837,534 | XML |
| 990 | December 2022 | $69,665 | $81,827 | $873,219 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 81-0339731).
Questions about BILLINGS LABOR TEMPLE ASSOCIATION
- What is the EIN of BILLINGS LABOR TEMPLE ASSOCIATION?
- The employer identification number (EIN) of BILLINGS LABOR TEMPLE ASSOCIATION is 81-0339731.
- Is BILLINGS LABOR TEMPLE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1940.
- Are donations to BILLINGS LABOR TEMPLE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BILLINGS LABOR TEMPLE 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 LABOR TEMPLE ASSOCIATION 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 BILLINGS LABOR TEMPLE ASSOCIATION 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 BILLINGS LABOR TEMPLE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KATE MCAULIFFE MILLER.
- Who are the officers and directors of BILLINGS LABOR TEMPLE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $13,000 (KATE MCAULIFFE MILLER, SECRETARY TR).
- How much revenue does BILLINGS LABOR TEMPLE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $106,572, expenses of $94,560 and total assets of $897,752 at year end.
Other nonprofits in BILLINGS
- BILLINGS CLINIC EIN 81-0231784 · last filed 990 for 2024
- YELLOWSTONE BOYS & GIRLS RANCH EIN 81-0262019 · last filed 990 for 2025
- ROCKY MOUNTAIN COLLEGE EIN 81-0235407 · last filed 990 for 2025
- JOINT POWERS TRUST EIN 81-0457009 · last filed 990 for 2025
- BILLINGS CLINIC EMPLOYEE BENEFIT TRUST EIN 81-0391600 · last filed 990 for 2024
- BILLINGS FOOD BANK INC EIN 36-3519470 · last filed 990 for 2025
- MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST EIN 81-0449239 · last filed 990 for 2025
- VALLEY FINANCIAL CREDIT UNION EIN 81-0247124 · last filed 990 for 2024