Nonprofit · EIN 81-0429139
PUBLIC LAND WATER ACCESS ASSOCIATION INC
Tax-exempt · BOZEMAN, MT 59715
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $324,115 | $249,664 | $74,451 | $366,656 | $2,698 | $363,958 |
| December 31, 2024 | 990-EZ | $194,478 | $208,715 | -$14,237 | $291,897 | $2,390 | $289,507 |
| December 31, 2023 | 990 | $262,825 | $180,731 | $82,094 | $305,350 | $1,606 | $303,744 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $307,691
- Membership dues
- $139,783
- Program service revenue
- $0
- Investment income
- $19,106
- Net gain from sales of assets
- $10,158
- Net income from gaming
- $1,066
- Net income from sales of inventory
- -$3,748
- Other revenue
- -$2,682
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $81,833
- Other salaries and wages
- $65,152
- Salaries, compensation and benefits (total)
- $162,609
- Professional fundraising fees
- $0
- Legal fees
- $3,587
- Accounting fees
- $9,356
- Occupancy
- $7,743
- Travel
- $8,092
- Program services (functional)
- $122,192
- Management and general (functional)
- $117,206
- Fundraising (functional)
- $10,266
Balance sheet and other
- Total assets, start of year
- $291,897
- Total assets, end of year
- $366,656
- Total liabilities, end of year
- $2,698
- Net assets, end of year
- $363,958
- Net assets without donor restrictions
- $363,958
- Gross receipts
- $384,127
- Employees
- 5
- 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 |
|---|---|---|---|
| Alex Leone | Executive Director | 40 | $81,833 |
| Dylan Pipinich | President Trustee or director, Officer | 10 | $0 |
| Katy Ross | Vice President Trustee or director, Officer | 10 | $0 |
| Annie Burgess | Secretary Trustee or director, Officer | 10 | $0 |
| Brad Peters | Treasurer Trustee or director, Officer | 10 | $0 |
| Brian Conklin | Director Trustee or director | 5 | $0 |
| Beth Brennan | Director Trustee or director | 5 | $0 |
| Bernard Lea | Director Trustee or director | 5 | $0 |
| Amelia Flanery Staats | Director Trustee or director | 5 | $0 |
| Coby Gierke | Director Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Alex Leone | Executive Dir. | 40 | $64,200 | $4,542 |
| Dylan Pipinich | President | 5 | $0 | – |
| Katy Ross | Vice President | 5 | $0 | – |
| Annie Burgess | Secretary | 3 | $0 | – |
| Brad Peters | Treasurer | 3 | $0 | – |
| Brian Conklin | Director | 2 | $0 | – |
| Beth Brennan | Director | 2 | $0 | – |
| Bernard Lea | Director | 2 | $0 | – |
| Amelia Flanery Staats | Director | 2 | $0 | – |
| Coby Gierke | Director | 2 | $0 | – |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drewry Hanes | Executive Dir. Officer | 20 | $50,493 |
| Chad Zeitner | Director Trustee or director | 2 | $0 |
| Matt Lussier | Vice President Trustee or director | 2 | $0 |
| John Gibson | Director Trustee or director | 2 | $0 |
| Bernard Lea | President Institutional trustee, Officer | 8 | $0 |
| Carol Fox | Secretary Institutional trustee, Officer | 5 | $0 |
| Katy Ross | Treasurer Institutional trustee, Officer | 4 | $0 |
| Amelia Flanery | Director Institutional trustee | 2 | $0 |
| Dylan Pipinich | Director Institutional trustee, Officer | 2 | $0 |
| Beth Brennan | Director Institutional trustee | 2 | $0 |
| Codi Hanson | Director Institutional trustee | 2 | $0 |
| Coby Gierke | Director Institutional trustee | 2 | $0 |
| Brian Conklin | Director Institutional trustee | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2100 FAIRWAY DR STE 211, BOZEMAN, MT 59715-5817
- In care of
- % BERNARD LEA
- Mailing address (990-N for 2011)
- P O Box 80987, Billings MT 59108
- Principal officer (990-N for 2011)
- Bernard Lea, P O Box 80987, Billings MT 59108
- Signed the 990
- Brad Peters, Treasurer
- Phone
- (406) 690-0960
- Website
- www.plwa.org
- Return prepared by
- Roam Accounting PLLC
Mission
The organization's mission is to maintain, restore, and perpetuate public access to the boundaries of all Montana's public lands and waters.
Program accomplishments
- Access Investigations: PLWA conducts legal and technical research into access issues raised by the recreating public in Montana. Staff gather and analyze evidence to determine whether disputed public roads and other access points are, in fact, public. This often includes reviewing legal records, historic maps, and other documents found in county courthouses. In more complex cases, PLWA may engage legal counsel to assist with the investigation.Expenses $89,936
- Education and Outreach: PLWA works to inform the public about their access rights, as well as the laws, regulations, and rules governing access to Montanas public lands and waters. Efforts include quarterly newsletters, publishing access-related information on PLWAs website, and ongoing social media outreach. Staff and board members also host in-person events with partner organizations across Montana, with access education as a central focus.Expenses $23,144
- Policy and Advocacy: PLWA advocates for statewide policies and laws that protect and expand public access to Montanas lands, waters, and public trust resources. This work includes writing letters of support and public comments, leading or participating in advocacy campaigns, and tracking legislation during the legislative session. PLWA also monitors and analyzes land exchanges and acquisitions that could affect access to Montanas public lands and waters.Expenses $9,112
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0429139
- 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
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $366,656
- Income (IRS master file)
- $384,127
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $324,115 | $249,664 | $366,656 | XML |
| 990-EZ | December 2024 | $194,478 | $208,715 | $291,897 | IRS |
| 990 | December 2023 | $262,825 | $180,731 | $305,350 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Bernard Lea | December 31, 2011 | ≤ $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 81-0429139).
Questions about PUBLIC LAND WATER ACCESS ASSOCIATION INC
- What is the EIN of PUBLIC LAND WATER ACCESS ASSOCIATION INC?
- The employer identification number (EIN) of PUBLIC LAND WATER ACCESS ASSOCIATION INC is 81-0429139.
- Is PUBLIC LAND WATER ACCESS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to PUBLIC LAND WATER ACCESS ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUBLIC LAND WATER ACCESS 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 PUBLIC LAND WATER ACCESS 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 PUBLIC LAND WATER ACCESS 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 PUBLIC LAND WATER ACCESS ASSOCIATION INC?
- The 990-N for 2011 names Bernard Lea.
- Who are the officers and directors of PUBLIC LAND WATER ACCESS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $81,833 (Alex Leone, Executive Director).
- How much revenue does PUBLIC LAND WATER ACCESS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $324,115, expenses of $249,664 and total assets of $366,656 at year end.
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