Nonprofit · EIN 81-0421528
LIVINGSTON ROUNDUP ASSOCIATION INC
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $863,748 | $613,143 | $250,605 | $797,716 | $0 | $797,716 |
| December 31, 2024 | 990 | $865,516 | $953,960 | -$88,444 | $547,762 | $0 | $547,762 |
| December 31, 2023 | 990 | $546,507 | $500,482 | $46,025 | $636,326 | $120 | $636,206 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $854,155
- Investment income
- $9,593
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $28,044
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $3,765
- Accounting fees
- $3,651
- Occupancy
- $6,652
- Travel
- $5,340
- Program services (functional)
- $605,524
- Management and general (functional)
- $7,619
Balance sheet and other
- Total assets, start of year
- $547,111
- Total assets, end of year
- $797,716
- Total liabilities, end of year
- $0
- Net assets, end of year
- $797,716
- Net assets without donor restrictions
- $797,716
- Gross receipts
- $863,748
- Employees
- 0
- Year formed
- 1929
- 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 |
|---|---|---|---|
| CAROLINE BILLINGSLEY | PRESIDENT Trustee or director | 2 | $0 |
| CHRIS BILLINGSLEY | BOARD MEMBER Trustee or director | 2 | $0 |
| CATHY BOSLEY | BOARD SECRET Trustee or director | 2 | $0 |
| GARY GLASS | VICE PRESIDE Trustee or director | 2 | $0 |
| MARLENE GLASS | BOARD MEMBER Trustee or director | 2 | $0 |
| PEGGY GLASS | BOARD TREASU Trustee or director | 4 | $0 |
| BARBARA ROBERTS | BOARD MEMBER Trustee or director | 2 | $0 |
| JANE TECCA | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY TECCA | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROLINE BILLINGSLEY | PRESIDENT Trustee or director | 2 | $0 |
| CHRIS BILLINGSLEY | BOARD MEMBER Trustee or director | 2 | $0 |
| CATHY BOSLEY | BOARD SECRET Trustee or director | 2 | $0 |
| GARY GLASS | VICE PRESIDE Trustee or director | 2 | $0 |
| MARLENE GLASS | BOARD MEMBER Trustee or director | 2 | $0 |
| PEGGY GLASS | BOARD TREASU Trustee or director | 4 | $0 |
| SHARON PAYNE | BOARD MEMBER Trustee or director | 2 | $0 |
| JANE TECCA | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKI AYRES | BOARD MEMBER Trustee or director | 2 | $0 |
| BRUCE BECKER | BOARD PRESID Trustee or director | 4 | $0 |
| CAROLINE BILLINGSLEY | BOARD MEMBER Trustee or director | 2 | $0 |
| CATHY BOSLEY | BOARD SECRET Trustee or director | 2 | $0 |
| IVAN BOSLEY | BOARD VICE P Trustee or director | 2 | $0 |
| GARY GLASS | BOARD MEMBER Trustee or director | 2 | $0 |
| MARLENE GLASS | BOARD MEMBER Trustee or director | 2 | $0 |
| PEGGY GLASS | BOARD TREASU Trustee or director | 4 | $0 |
| SHAWN O'NEILL | BOARD MEMBER Trustee or director | 2 | $0 |
| SHARON PAYNE | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 800, LIVINGSTON, MT 59047-0800
- In care of
- % BRUCE E BECKER
- Principal officer (990 for 2025)
- PEGGY GLASS, 516 SOUTH 10TH STREET, LIVINGSTON, MT 59047
- Signed the 990
- PEGGY GLASS, BOARD TREASURER
- Phone
- (406) 223-1001
- Return prepared by
- JENNA KOVAGO CPA PC
Mission
SEE SCHEDULE O
Program accomplishments
- PRODUCTION OF ANNUAL FOUR-DAY RODEO, HELD EACH YEAR ON THE WEEKEND OF JULY 4THExpenses $605,524 · grants $28,044 · revenue $854,155
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
- 81-0421528
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $797,716
- Income (IRS master file)
- $863,748
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $863,748 | $613,143 | $797,716 | IRS |
| 990 | December 2024 | $865,516 | $953,960 | $547,762 | XML |
| 990 | December 2023 | $546,507 | $500,482 | $636,326 | XML |
| 990 | December 2022 | $458,495 | $381,238 | $590,181 | 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 81-0421528).
Questions about LIVINGSTON ROUNDUP ASSOCIATION INC
- What is the EIN of LIVINGSTON ROUNDUP ASSOCIATION INC?
- The employer identification number (EIN) of LIVINGSTON ROUNDUP ASSOCIATION INC is 81-0421528.
- Is LIVINGSTON ROUNDUP ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1997.
- Are donations to LIVINGSTON ROUNDUP ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LIVINGSTON ROUNDUP ASSOCIATION INC 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 LIVINGSTON ROUNDUP ASSOCIATION INC 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 LIVINGSTON ROUNDUP ASSOCIATION INC 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 LIVINGSTON ROUNDUP ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names PEGGY GLASS.
- Who are the officers and directors of LIVINGSTON ROUNDUP ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LIVINGSTON ROUNDUP ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $863,748, expenses of $613,143 and total assets of $797,716 at year end.
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