Nonprofit · EIN 81-0391801
THE BRIARWOOD
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,993,454 | $2,702,553 | $290,901 | $3,298,630 | $1,552,019 | $1,746,611 |
| December 31, 2024 | 990 | $2,704,797 | $2,473,685 | $231,112 | $3,144,201 | $1,688,491 | $1,455,710 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,491,726
- Investment income
- $26,346
- Net gain from sales of assets
- $22,147
- Net income from sales of inventory
- $1,475,382
- Other revenue
- $1,475,382
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,080,212
- Salaries, compensation and benefits (total)
- $1,270,818
- Professional fundraising fees
- $0
- Accounting fees
- $8,616
- Occupancy
- $179,735
- Travel
- $3,488
- Depreciation
- $228,254
Balance sheet and other
- Total assets, start of year
- $3,144,201
- Total assets, end of year
- $3,298,630
- Total liabilities, end of year
- $1,552,019
- Net assets, end of year
- $1,746,611
- Land, buildings and equipment
- $2,419,554
- Net assets without donor restrictions
- $1,746,611
- Gross unrelated business income
- $33,360
- Gross receipts
- $3,700,188
- Employees
- 68
- Volunteers
- 8
- Year formed
- 1985
- 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 |
|---|---|---|---|
| ROBERT JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| TOM HEWETT | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ANTHONY MCCOY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN GATES | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| KELLY VARNES | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON WITTMAN | DIRECTOR Trustee or director | 1 | $0 |
| DAVID HILL | DIRECTOR Trustee or director | 1 | $0 |
| MITCH DONAHUE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| TOM HEWETT | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN UZELAC | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ANTHONY MCCOY | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| JOHN GATES | DIRECTOR Trustee or director | 1 | $0 |
| MARK TAYLOR | DIRECTOR Trustee or director | 1 | $0 |
| KELLY VARNES | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON WITTMAN | DIRECTOR Trustee or director | 1 | $0 |
| DAVID HILL | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3429 BRIARWOOD BLVD, BILLINGS, MT 59101-9434
- Principal officer (990 for 2025)
- COLE KRAMER, 3429 BRIARWOOD BLVD, BILLINGS, MT 59101
- Signed the 990
- COLE KRAMER, GM
- Phone
- (406) 248-1215
- Website
- WWW.THEBRIARWOODGC.COM
- Return prepared by
- PINION LLC
Mission
THE PRIMARY STRENGTH OF BRIARWOOD IS ITS' GOLF COURSE. BRIARWOOD IS TO BE MONTANA'S PREMIER PRIVATE COUNTRY CLUB VALUING A UNIQUE AND CHALLENGING GOLF EXPERIENCE ON A COURSE THAT IS PROFESSIONALLY GROOMED AND MAINTAINED. PROFESSIONAL COURTESY, SERVICE, AND FISCAL RESPONSIBILITY ARE VALUED, AND ALL DECISIONS WILL BE MADE FOR THE LONG-TERM BENEFIT OF THE ENTIRE MEMBERSHIP.
Program accomplishments
- PROVIDED SOCIAL AND RECREATIONAL OPPORTUNITIES FOR THE 375 MEMBERS OF THE CLUB.
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
- 81-0391801
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $3,298,630
- Income (IRS master file)
- $3,700,188
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,993,454 | $2,702,553 | $3,298,630 | IRS |
| 990 | December 2024 | $2,704,797 | $2,473,685 | $3,144,201 | XML |
| 990 | December 2023 | $2,573,171 | $2,610,653 | $2,880,140 | IRS |
| 990 | December 2022 | $2,417,194 | $2,378,870 | $3,036,750 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about THE BRIARWOOD
- What is the EIN of THE BRIARWOOD?
- The employer identification number (EIN) of THE BRIARWOOD is 81-0391801.
- Is THE BRIARWOOD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1984.
- Are donations to THE BRIARWOOD tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does THE BRIARWOOD 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 THE BRIARWOOD 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 THE BRIARWOOD 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 THE BRIARWOOD?
- The 990 for the year ended December 31, 2025 names COLE KRAMER.
- Who are the officers and directors of THE BRIARWOOD?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does THE BRIARWOOD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,993,454, expenses of $2,702,553 and total assets of $3,298,630 at year end.
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All nonprofits in BILLINGS · Montana · Recreation and sports