Nonprofit · EIN 81-0344080
BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND
Tax-exempt · BILLINGS, MT 59107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $614,216 | $541,966 | $72,250 | $770,107 | -$4,154 | $774,261 |
| July 31, 2024 | 990 | $588,342 | $558,650 | $29,692 | $702,740 | $728 | $702,012 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $552,861
- Investment income
- $30,970
- Net gain from sales of assets
- $4,062
- Other revenue
- $30,385
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $206,026
- Other salaries and wages
- $76,549
- Salaries, compensation and benefits (total)
- $337,326
- Professional fundraising fees
- $0
- Accounting fees
- $2,100
- Occupancy
- $30,000
- Depreciation
- $9,274
- Program services (functional)
- $307,531
- Management and general (functional)
- $19,135
Balance sheet and other
- Total assets, start of year
- $702,740
- Total assets, end of year
- $770,107
- Total liabilities, end of year
- -$4,154
- Net assets, end of year
- $774,261
- Land, buildings and equipment
- $19,280
- Publicly traded securities
- $496,074
- Gross receipts
- $1,199,739
- Employees
- 0
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mykal Jorgenson | Coordinator Officer | 0 | $137,430 | $68,596 |
| Clint McCulloch | Trustee Trustee or director | 0 | $0 | $0 |
| Kevin Gentry | Trustee Trustee or director | 0 | $0 | $0 |
| Stanford Stevens | Trustee Trustee or director | 0 | $0 | $0 |
| Dan Glennon | Treasurer Trustee or director | 0 | $0 | $0 |
| Mark Jones | Trustee Trustee or director | 0 | $0 | $0 |
| Skylar Best | Trustee Trustee or director | 0 | $0 | $0 |
990 for the year ended July 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mykal Jorgenson | Coordinator Officer | 0 | $128,294 | $58,973 |
| Clint McCulloch | Trustee Trustee or director | 0 | $0 | $0 |
| Kevin Gentry | Trustee Trustee or director | 0 | $0 | $0 |
| Stanford Stevens | Trustee Trustee or director | 0 | $0 | $0 |
| Dan Glennon | Treasurer Trustee or director | 0 | $0 | $0 |
| Mark Jones | Trustee Trustee or director | 0 | $0 | $0 |
| Skylar Best | Trustee Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 30616, BILLINGS, MT 59107-0616
- Signed the 990
- MYKAL, JORGENSON
- Phone
- (406) 252-9371
- Return prepared by
- Theresa Sherbo CPA
Mission
Standardizing, improving, training and supervising instruction programs for apprentices and journeymen of the pipe trades profession in the Billings area.
Program accomplishments
- Tested, trained and supervised instructional programs for apprentices and journeymen.Expenses $541,967 · revenue $614,216
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 81-0344080
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $770,107
- Income (IRS master file)
- $1,199,739
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $614,216 | $541,966 | $770,107 | XML |
| 990 | July 2024 | $588,342 | $558,650 | $702,740 | XML |
| 990 | July 2023 | $568,189 | $472,320 | $669,780 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | 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 81-0344080).
Questions about BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND
- What is the EIN of BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND?
- The employer identification number (EIN) of BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND is 81-0344080.
- Is BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1975.
- Are donations to BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND 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 PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who are the officers and directors of BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND?
- The 990 for the year ended July 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $137,430 (Mykal Jorgenson, Coordinator).
- How much revenue does BILLINGS PIPE TRADES APPRENTICE & JOURNEYMAN TRAINING FUND have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $614,216, expenses of $541,966 and total assets of $770,107 at year end.
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- YELLOWSTONE BOYS & GIRLS RANCH EIN 81-0262019 · last filed 990 for 2025
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- 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