Nonprofit · EIN 81-0349437
ROCKY BOY HEALTH CENTER
Tax-exempt · BOX ELDER, MT 59521
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $65,941,558 | $52,529,947 | $13,411,611 | $165,214,184 | $17,293,228 | $147,920,956 |
| September 30, 2024 | 990 | $64,766,480 | $48,424,202 | $16,342,278 | $162,251,432 | $28,384,465 | $133,866,967 |
| September 30, 2023 | 990 | $52,899,911 | $37,449,348 | $15,450,563 | $146,045,148 | $30,244,943 | $115,800,205 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $34,978,632
- Program service revenue
- $27,412,745
- Investment income
- $1,856,437
- Other revenue
- $1,693,744
Expenses
- Grants and similar amounts paid
- $50,938
- Compensation of officers, directors and key employees
- $1,468,487
- Other salaries and wages
- $15,757,764
- Salaries, compensation and benefits (total)
- $24,766,710
- Professional fundraising fees
- $0
- Legal fees
- $537,599
- Accounting fees
- $42,163
- Occupancy
- $475,373
- Travel
- $874,102
- Depreciation
- $2,089,955
- Program services (functional)
- $42,034,145
- Management and general (functional)
- $10,495,802
Balance sheet and other
- Total assets, start of year
- $162,251,432
- Total assets, end of year
- $165,214,184
- Total liabilities, end of year
- $17,293,228
- Net assets, end of year
- $147,920,956
- Land, buildings and equipment
- $89,298,032
- Gross receipts
- $65,941,558
- Employees
- 351
- Volunteers
- 0
- Year formed
- 1994
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH TOPSKY | MEDICAL DIRECTOR Key employee | 40 | $345,795 | $70,472 |
| MICHAEL MELLAND | CHIEF DENTAL DIRECTOR Key employee | 40 | $258,097 | $44,125 |
| CRAIG KANESHIRO | DENTIST Highest-paid employee | 40 | $231,117 | $53,756 |
| JOEL ROSETTE | CHIEF EXECUTIVE OFFICER Key employee | 40 | $228,090 | $51,670 |
| GORDAN STANGER | DENTIST Highest-paid employee | 40 | $224,978 | $42,672 |
| JEWEL WHITFORD | CHIEF FINANCE OFFICER Key employee | 40 | $180,410 | $47,984 |
| TED RUSSETTE III | CHAIRMAN Trustee or director, Officer | 40 | $0 | $0 |
| CALVIN JILOT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LOUIS PARISIAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM CORCORAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HARLAN BAKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LENORE MEYERS NAULT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ETHAN BRONCHO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOSEPH ROSETTE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TYRAN WATSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH TOPSKY | MEDICAL DIRECTOR Key employee | 40 | $253,375 | $57,788 |
| INDIA BLATT | CHIEF WELLNESS OFFICER Key employee | 40 | $204,042 | $33,671 |
| MICHAEL MELLAND | CHIEF DENTAL DIRECTOR Key employee | 40 | $185,836 | $41,197 |
| CRAIG KANESHIRO | DENTIST Highest-paid employee | 40 | $157,664 | $50,421 |
| JEWEL WHITFORD | CHIEF FINANCE OFFICER Key employee | 40 | $137,209 | $41,318 |
| LENORE MEYERS NAULT | DIRECTOR Trustee or director | 2 | $78,217 | $0 |
| JODY LAMERE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LOUIS PARISIAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WILLIAM CORCORAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HARLAN BAKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ETHAN BRONCHO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOSEPH ROSETTE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TED RUSSETTE III | CHAIRMAN Officer | 40 | $0 | $0 |
| LONNIE WHITFORD TAYLOR | VICE CHAIRMAN Officer | 40 | $0 | $0 |
990 for the year ended September 30, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASMINE DAO | CHIEF MEDICAL OFFICER Key employee | 40 | $282,653 |
| MICHAEL MELLAND | CHIEF DENTAL OFFICER Key employee | 40 | $234,848 |
| CRAIG KANESHIRO | DENTIST Key employee | 40 | $195,083 |
| JOEL ROSETTE | CHIEF EXECUTIVE OFFICER Key employee | 40 | $175,920 |
| LAUREN CORCORAN | CLINICAL DIRECTOR Key employee | 40 | $166,725 |
| JODY LAMERE | DIRECTOR Trustee or director | 2 | $0 |
| LOUIS PARISIAN | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM CORCORAN | DIRECTOR Trustee or director | 2 | $0 |
| HARLAN BAKER | DIRECTOR Trustee or director | 2 | $0 |
| LENORE MEYERES | DIRECTOR Trustee or director | 2 | $0 |
| ETHAN BRONCHO | DIRECTOR Trustee or director | 2 | $0 |
| JOSEPH ROSETTE | DIRECTOR Trustee or director | 2 | $0 |
| TED RUSSETTE III | CHAIRMAN Officer | 40 | $0 |
| LONNIE TAYLOR | VICE CHAIRMAN Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 6850 UPPER BOX ELDER RD, BOX ELDER, MT 59521-9073
- Principal officer (990 for 2024)
- JOEL ROSETTE, 6850 UPPER BOX ELDER RD, BOX ELDER, MT 59521
- Signed the 990
- JOEL ROSETTE, CEO
- Phone
- (406) 395-4486
- Return prepared by
- WIPFLI ADVISORY LLC
Mission
PROVIDING NATIVE AMERICAN HEALTH SERVICES
Program accomplishments
- PROVIDING HEALTH CARE SUPPORT, TREATMENT AND PREVENTATIVE SERVICES AND PROGRAMS TO THE MEN, WOMEN AND CHILDREN OF THE CHIPPEWA CREE TRIBE.Expenses $41,858,133 · grants $50,938 · revenue $28,371,757
- MAINTANENCE AND SUPPORT FOR THE RURAL WATER DEVELOPMENT AND SEWER SYSTEM USED BY THE CHIPPEWA CREE TRIBE.Expenses $176,012 · revenue $734,732
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 81-0349437
- 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
- 1983
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E320)
- Assets (IRS master file)
- $165,214,184
- Income (IRS master file)
- $65,941,558
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $65,941,558 | $52,529,947 | $165,214,184 | XML |
| 990 | September 2024 | $64,766,480 | $48,424,202 | $162,251,432 | XML |
| 990 | September 2023 | $52,899,911 | $37,449,348 | $146,045,148 | XML |
| 990 | September 2022 | $53,982,683 | $34,739,157 | $134,156,424 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 81-0349437).
Questions about ROCKY BOY HEALTH CENTER
- What is the EIN of ROCKY BOY HEALTH CENTER?
- The employer identification number (EIN) of ROCKY BOY HEALTH CENTER is 81-0349437.
- Is ROCKY BOY HEALTH CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to ROCKY BOY HEALTH CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCKY BOY HEALTH CENTER 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 ROCKY BOY HEALTH CENTER due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCKY BOY HEALTH CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of ROCKY BOY HEALTH CENTER?
- The 990 for the year ended September 30, 2025 names JOEL ROSETTE.
- Who are the officers and directors of ROCKY BOY HEALTH CENTER?
- The 990 for the year ended September 30, 2025 lists 15 people; 6 received compensation from the organization, the highest $345,795 (ELIZABETH TOPSKY, MEDICAL DIRECTOR).
- How much revenue does ROCKY BOY HEALTH CENTER have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $65,941,558, expenses of $52,529,947 and total assets of $165,214,184 at year end.
Other nonprofits in BOX ELDER
- STONE CHILD COLLEGE CORPORATION EIN 81-0420650 · last filed 990 for 2025
- GREAT PLAINS VETERANS SERVICES CENTER EIN 47-4055811 · last filed 990 for 2024
- AMERICAN LEGION EIN 75-3225486 · last filed 990 for 2023
- MAHCHIWMINAHNAHTIK CHIPPEWA AND CREE LANGUAGE REVITALIZATION EIN 84-1848251 · last filed 990 for 2024
- ROCKY BOY HEALTH TITLE HOLDING CORPORATION III EIN 99-1293387 · last filed 990 for 2025
- MONTANA FEDERATION OF PUBLIC EMPLOYEES EIN 30-0573654 · last filed 990-N for 2024
- CCT COMMUNITY DEVELOPMENT FOUNDATION EIN 87-4839471 · last filed 990-N for 2025
- CLASS 7 ALLIANCE EIN 88-2008121 · last filed 990-N for 2023