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Nonprofit · EIN 81-0406790

LUTHERAN CENTER

Tax-exempt · BILLINGS, MT 59102

Financials

$195K$39K2024$66K$45K2025
Revenue Expenses · by fiscal year end
Financials of LUTHERAN CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$66,495$45,471$21,024$492,787$47,848$488,578
December 31, 2024990$195,310$38,720$156,590$515,583$1,560$514,023
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$36,632
Program service revenue
$20,791
Investment income
$9,072

Expenses

Compensation of officers, directors and key employees
$20,600
Salaries, compensation and benefits (total)
$20,600
Professional fees and payments to contractors
$220
Occupancy
$10,019
Printing, publications and postage
$73
Other expenses
$14,559
Program services (functional)
$20,600

Balance sheet and other

Total assets, start of year
$515,583
Total assets, end of year
$492,787
Total liabilities, end of year
$47,848
Net assets, end of year
$488,578
Cash, savings and investments
$223,840
Land and buildings
$222,500
Gross receipts
$66,495

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Yvonne EckhardtHouse Manager20$20,600
Andy HallBoard President0$0
Marcia TostengardBoard Vice President0$0
Alan LohofBoard Secretary0$0
Wade FreibothBoard Treasurer0$0
Deanna MichelsBoard Member0$0
Dianne FreibothBoard Member0$0
Peter ChristBoard Member0$0
Scott AndersoBoard Member0$0
Darren PaulsonBoard Member0$0
Todd KoeppBoard Member0$0
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Yvonne EckhardtHouse Manager
Highest-paid employee
20$0

Address and contacts

Address (IRS master file)
2902 GLENWOOD LN, BILLINGS, MT 59102-0913
In care of
% WADE FREIBOTH
Mailing address (990-N for 2023)
2902 GLENWOOD LN, BILLINGS MT 591020913
Principal officer (990-N for 2023)
Wade Freiboth, 2902 GLENWOOD LN, BILLINGS MT 591020913
Signed the 990-EZ
Wade Freiboth, Board Member Treasurer

Mission

Provide low cost lodging for medical purposes for individuals in Billings for medical services.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Room Rentals House Manager
    Expenses $20,600

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-EZ for LUTHERAN CENTER

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
81-0406790
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
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E86Z)
Assets (IRS master file)
$492,787
Income (IRS master file)
$66,495

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$66,495$45,471$492,787IRS
990December 2024$195,310$38,720$515,583XML
990-N for 2023
Officer: Wade Freiboth
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Jeri Anton
December 31, 2022≤ $50,000 receipts––e-Postcard

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 81-0406790).

Questions about LUTHERAN CENTER

What is the EIN of LUTHERAN CENTER?
The employer identification number (EIN) of LUTHERAN CENTER is 81-0406790.
Is LUTHERAN CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
Are donations to LUTHERAN CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LUTHERAN 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 LUTHERAN CENTER 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 LUTHERAN CENTER last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of LUTHERAN CENTER?
The 990-N for 2023 names Wade Freiboth.
Who are the officers and directors of LUTHERAN CENTER?
The 990-EZ for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $20,600 (Yvonne Eckhardt, House Manager).
How much revenue does LUTHERAN CENTER have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $66,495, expenses of $45,471 and total assets of $492,787 at year end.

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