Nonprofit · EIN 81-0487501
AIDSPIRIT USA
Tax-exempt · BILLINGS, MT 59107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $154,466 | $186,559 | -$32,093 | $174,819 | $26,206 | $148,613 |
| December 31, 2023 | 990-EZ | $151,081 | $163,953 | -$12,872 | $174,316 | $0 | $174,316 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $147,236
- Investment income
- $3
- Net income from fundraising events
- $7,227
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $500
- Occupancy
- $8,783
- Printing, publications and postage
- $1,683
- Other expenses
- $175,593
- Program services (functional)
- $163,342
Balance sheet and other
- Total assets, start of year
- $174,316
- Total assets, end of year
- $174,819
- Total liabilities, end of year
- $26,206
- Net assets, end of year
- $148,613
- Land and buildings
- $163,748
- Gross receipts
- $157,466
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT HANSON | DIRECTOR | 1 | $0 |
| TERRY FREESER | DIRECTOR | 4 | $0 |
| DEBRA STELMACH | SECRETARY & DIRECTOR | 1 | $0 |
| TOM JACQUES | PRESIDENT | 20 | $0 |
| MARIBETH HABECK | TREASURER | 10 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM JACQUES | PRESIDENT | 20 | $0 |
| MARIBETH HABECK | TREASURER | 10 | $0 |
| SCOTT HANSON | DIRECTOR | 1 | $0 |
| TERRY FREESER | DIRECTOR | 4 | $0 |
| DEBRA STELMACH | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 30734, BILLINGS, MT 59107-0734
- Signed the 990-EZ
- TOM JACQUES, PRESIDENT
- Phone
- (406) 248-4997
- Website
- WWW.AIDSPIRIT.ORG
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
AIDSPIRIT USA IS A GRASSROOTS, FAITH-BASED ORGANIZATION THAT PROVIDES PHYSICAL, EMOTIONAL, SPRITUAL AND EDUCATIONAL SUPPORT TO INDIVIDUALS AND COMMUNITIES AFFECTED BY HIV IN BILLINGS, MT AND KAYUNGA DISTRICT OF UGANDA. THROUGH PROGRAMS AND FUNDING, THE ORGANIZATION STRIVES TO ALSO INCREASE AWARENESS AND COMPASSION AMONG ALL PEOPLE TOWARD HIV AND THOSE AFFECTED BY THIS ILLNESS. THE ORGANIZATION PROVIDES ASSISTANCE WITH LIFE ESSENTIALS FOR PEOPLE LIVING WITH HIV AND COMMUNITIES AFFECTED BY HIV. THE ORGANIZATION HAD 50 REGULAR VOLUNTEERS WHO ASSISTED OUR ORGANIZATION AND PROGRAMS IN 2024. IN ADDITION, SEVERAL KEY CLUBS AND KIWANIS CLUBS ARE SPONSORS FOR THE EDUCATION OF THE CHILDREN. AT TENDER MERCIES, OUR FUNDRAISING AND PROGRAMING PARTNERSHIPS SPAN A MULTIPLE OF ORGANIZATIONS AND INCLUDE SISTER OF CHARITY OF LEVENWORTH, HOPE 2 ONE LIFE, ST PIUS X CHURCH, ST THOMAS CHURCH, CARROLL COLLEGE, RIVERSTONE HEALTH & MANY MORE.
Program accomplishments
- TENDER MERCIES - PROVIDES A HOME FOR ORPHANED, ABANDONED AND DISADVANTAGED CHILDREN IN KAYUNGA DISTRICT OF UGANDA. WE OFFER ACCESS TO A SOCIAL WORKER AND NURSE AS WELL AS SELF-SUSTAINING PROGRAMS IN AGRICULTURE & RETAIL INDUSTRIES. 55 CHILDREN WERE SERVEDExpenses $47,183
- EDUCATION - PROVIDES COSTS OF TUITION FEES, EXAM FEES AND SCHOOL REQUIREMENTS (INCLUDING SUPPLIES, UNIFORMS, AND TOILETRIES) 55 STUDENTS FROM ELEMENTARY, HIGH SCHOOL THROUGH UNIVERSITY WERE SERVED IN UGANDAExpenses $108,941
- MEDICAL - NURSING AND MEDICAL CARE FOR SICKLE CELL, EYE, AND HIV CARE. THE PROGRAM PROVIDED ACCESS TO DIRECT CARE FOR APPROXIMATELY 66 CHILDRENExpenses $6,668
- LOCAL AIDS PROGRAM - PROVIDES MEALS, FOOD & PANTRY ITEMS TO INDIVIDUALS AFFECTED BY HIV IN THE BILLINGS, MT AREA. APPROXIMATELY 140 INDIVIDUALS WERE SERVEDExpenses $550
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 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0487501
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $276,173
- Income (IRS master file)
- $292,399
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $154,466 | $186,559 | $174,819 | XML |
| 990-EZ | December 2023 | $151,081 | $163,953 | $174,316 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 81-0487501).
Questions about AIDSPIRIT USA
- What is the EIN of AIDSPIRIT USA?
- The employer identification number (EIN) of AIDSPIRIT USA is 81-0487501.
- Is AIDSPIRIT USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to AIDSPIRIT USA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AIDSPIRIT USA 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 AIDSPIRIT USA 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 AIDSPIRIT USA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of AIDSPIRIT USA?
- The 990-EZ for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does AIDSPIRIT USA have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $154,466, expenses of $186,559 and total assets of $174,819 at year end.
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