Nonprofit · EIN 81-0424802
MONTANA STATE FIRE CHIEFS ASSOCIATION
Tax-exempt · MISSOULA, MT 59801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $174,111 | $194,329 | -$20,218 | $152,585 | $8,120 | $144,465 |
| December 31, 2024 | 990 | $490,706 | $487,613 | $3,093 | $213,170 | $48,487 | $164,683 |
| December 31, 2023 | 990 | $282,123 | $289,253 | -$7,130 | $200,892 | $39,302 | $161,590 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $72,327
- Membership dues
- $11,655
- Program service revenue
- $101,561
- Investment income
- $223
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,065
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $650
- Depreciation
- $667
- Program services (functional)
- $152,142
- Management and general (functional)
- $42,187
Balance sheet and other
- Total assets, start of year
- $213,170
- Total assets, end of year
- $152,585
- Total liabilities, end of year
- $8,120
- Net assets, end of year
- $144,465
- Net assets without donor restrictions
- $144,465
- Gross receipts
- $174,111
- Employees
- 0
- Year formed
- 2006
- 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 |
|---|---|---|---|
| FULL SCOPE MANAGEMENT INC | ADMINISTRATIVE STAFF Key employee | 50 | $24,000 |
| JOSH WALDO | CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| STEVE LAUER | 1ST VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| BRIAN NICKOLAY | 2ND VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| RICH COWGER | DIRECTOR Trustee or director | 1 | $0 |
| KYLE STURGILL-SIMON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL FINLAY | DIRECTOR Trustee or director | 1 | $0 |
| LYN STIMPSON | DIRECTOR Trustee or director | 1 | $0 |
| MATT HOPPEL | DIRECTOR Trustee or director | 1 | $0 |
| DUSTIN TETRAULT | DIRECTOR Trustee or director | 1 | $0 |
| BRETT LLOYD | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| JOHN CULBERTSON | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| MATT HALL | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| DIRK JOHNSON | EX-OFFICIO Trustee or director, Former | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FULL SCOPE MANAGEMENT INC | ADMINISTRATIVE STAFF Key employee | 50 | $26,000 |
| JEREMY JONES | 1ST VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| STEVE LAUER | 2ND VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| RICH COWGER | DIRECTOR Trustee or director | 1 | $0 |
| JOE CALNAN | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN NICKOLAY | DIRECTOR Trustee or director | 1 | $0 |
| BRAD MOHN | DIRECTOR Trustee or director | 1 | $0 |
| LYN STIMPSON | DIRECTOR Trustee or director | 1 | $0 |
| MATT HOPPEL | DIRECTOR Trustee or director | 1 | $0 |
| JOSH WALDO | DIRECTOR Trustee or director | 1 | $0 |
| BRETT LLOYD | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| JOHN CULBERTSON | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| MATT HALL | EX-OFFICIO Trustee or director, Former | 1 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FULL SCOPE MANAGEMENT | ADMINISTRATIVE STAFF Key employee | 50 | $24,000 |
| RICH COWGER | CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| JOSH WALDO | 1ST VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| BRIAN NICKOLAY | DIRECTOR Trustee or director | 1 | $0 |
| BRAD MOHN | DIRECTOR Trustee or director | 1 | $0 |
| LYN STIMPSON | DIRECTOR Trustee or director | 1 | $0 |
| STEVE LAUER | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY JONES | DIRECTOR Trustee or director | 1 | $0 |
| MATT HOPPEL | DIRECTOR Trustee or director | 1 | $0 |
| MATT HALL | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| BRETT LLOYD | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| JOHN CULBERTSON | EX-OFFICIO Trustee or director, Former | 1 | $0 |
| GREG MEGAARD | WFCA MONTANA VP Trustee or director | 1 | $0 |
| JOE CALNA N | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1235 NORTH AVE W, MISSOULA, MT 59801-6601
- In care of
- % MIKEL ROBINSON
- Principal officer (990 for 2025)
- JOSH WALDO, 300 E OAK ST, BOZEMAN, MT 59715
- Signed the 990
- JOSH WALDO, CHAIRPERSON
- Phone
- (406) 579-0362
- Return prepared by
- MARY ARCHIBALD CPA
Mission
The mission of the Montana State Fire Chiefs Association is to provide a forum for the continuous improvement of fire protection, prevention, emergency medical and rescue services for the people of Montana.
Program accomplishments
- PROVIDED FIRE SERVICE CONVENTION AND OFFICER DEVELOPMENT PROGRAM IN BUTTE, MT OCTOBER 8-12, 2025 TO 161 ATTENDEES, IN COLLABORATION WITH THE MONTANA STATE VOLUNTEER FIREFIGHTERS ASSOC, MONTANA FIRE TRUSTEES ASSOCIATION AND MONTANA COUNTY FIRE WARDENS. PROVIDED ESSENTIAL TRAINING IN AREAS AFFECTING FIRE AND EMERGENCY SERVICES, FACILITATED DISCUSSIONS OF WAYS TO BETTER SERVE THE FIRE SERVICE COMMUNITY AND THE PUBLIC AND REVIEWED LEGISLATIVE DEVELOPMENTS AND HOW THEY AFFECT THE FIRE SERVICE.Expenses $152,142 · revenue $101,561
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
- 81-0424802
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $152,585
- Income (IRS master file)
- $174,111
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $174,111 | $194,329 | $152,585 | IRS |
| 990 | December 2024 | $490,706 | $487,613 | $213,170 | IRS |
| 990 | December 2023 | $282,123 | $289,253 | $200,892 | XML |
| 990 | December 2022 | $192,226 | $179,552 | $192,500 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 81-0424802).
Questions about MONTANA STATE FIRE CHIEFS ASSOCIATION
- What is the EIN of MONTANA STATE FIRE CHIEFS ASSOCIATION?
- The employer identification number (EIN) of MONTANA STATE FIRE CHIEFS ASSOCIATION is 81-0424802.
- Is MONTANA STATE FIRE CHIEFS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1986.
- Are donations to MONTANA STATE FIRE CHIEFS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MONTANA STATE FIRE CHIEFS ASSOCIATION 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 MONTANA STATE FIRE CHIEFS ASSOCIATION 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 MONTANA STATE FIRE CHIEFS ASSOCIATION 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 MONTANA STATE FIRE CHIEFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JOSH WALDO.
- Who are the officers and directors of MONTANA STATE FIRE CHIEFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $24,000 (FULL SCOPE MANAGEMENT INC, ADMINISTRATIVE STAFF).
- How much revenue does MONTANA STATE FIRE CHIEFS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $174,111, expenses of $194,329 and total assets of $152,585 at year end.
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