Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 81-0495837

WESTERN SUSTAINABILITY EXCHANGE

Tax-exempt · LIVINGSTON, MT 59047

Financials

$723K$745K2023$799K$785K2024
Revenue Expenses · by fiscal year end
Financials of WESTERN SUSTAINABILITY EXCHANGE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$798,902$785,255$13,647$390,267$28,630$361,637
December 31, 2023990$723,262$745,355-$22,093$364,906$16,916$347,990
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$514,389
Program service revenue
$224,343
Investment income
$7,877
Net income from fundraising events
$697
Other revenue
$52,293

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$87,640
Other salaries and wages
$364,466
Salaries, compensation and benefits (total)
$510,305
Professional fundraising fees
$0
Legal fees
$4,388
Accounting fees
$13,390
Occupancy
$8,233
Travel
$34,411
Program services (functional)
$643,934
Management and general (functional)
$134,154
Fundraising (functional)
$7,167

Balance sheet and other

Total assets, start of year
$364,906
Total assets, end of year
$390,267
Total liabilities, end of year
$28,630
Net assets, end of year
$361,637
Land, buildings and equipment
$12,000
Net assets without donor restrictions
$361,637
Gross receipts
$798,902
Employees
11
Volunteers
20
Year formed
1994
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
CHRIS MEHUSEXECUTIVE DI
Officer
40$87,640
ANDREW ANDERSONDIRECTOR
Trustee or director
2$0
MALOU ANDERSON-RAMERIZDIRECTOR
Trustee or director
2$0
CARRIE BALKCOMDIRECTOR
Trustee or director
2$0
HOLLY FRETWELLDIRECTOR
Trustee or director
2$0
JOEL HENRYDIRECTOR
Trustee or director
2$0
DYLAN HOFFMANBOARD TREASU
Trustee or director, Officer
2$0
ROGER INDRELANDCHAIRMAN
Trustee or director, Officer
2$0
REBECCA KURNICKVICE CHAIRMA
Trustee or director, Officer
2$0
MARK LEDGERDIRECTOR
Trustee or director
2$0
BRITTANY MASTERSBOARD SECRET
Trustee or director, Officer
2$0
MATT SKOGLANDDIRECTOR
Trustee or director
2$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensationOther / benefits
LILL ERICKSONEXECUTIVE DI
Officer
25$111,674$3,265
ANDREW ANDERSONDIRECTOR
Trustee or director
2$0$0
MALOU ANDERSON-RAMERIZDIRECTOR
Trustee or director
2$0$0
CARRIE BALKCOMDIRECTOR
Trustee or director
2$0$0
HOLLY FRETWELLDIRECTOR
Trustee or director
2$0$0
JOEL HENRYDIRECTOR
Trustee or director
2$0$0
DYLAN HOFFMANBOARD TREASU
Trustee or director
2$0$0
ROGER INDRELANDCHAIRMAN
Trustee or director
2$0$0
REBECCA KURNICKVICE CHAIRMA
Trustee or director
2$0$0
MARK LEDGERDIRECTOR
Trustee or director
2$0$0
BRITTANY MASTERSBOARD SECRET
Trustee or director
2$0$0
MATT SKOGLANDDIRECTOR
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
PO BOX 1448, LIVINGSTON, MT 59047-1448
In care of
% CHRIS MEHUS
Principal officer (990 for 2024)
ROGER INDRELAND, 170 GLASSTON ROAD, BIG TIMBER, MT 59011
Signed the 990
CHRIS MEHUS, EXECUTIVE DIRECTOR
Phone
(406) 222-0730
Return prepared by
CEM BOOKKEEPING & TAX SERVICES INC

Mission

SEE SCHEDULE O

990 for the year ended December 31, 2024

Program accomplishments

  • REGENERATIVE RANCHER NETWORK: WSE PROMOTED REGENERATIVE RANCHING PRACTICES THROUGH WEBINARS, WORKSHOPS, AND FIELD TOURS HIGHLIGHTING SPECIFIC PRACTICES AND WORKING ONE-ON-ONE WITH RANCHERS TO IMPLEMENT CHANGES ON THEIR LAND. WE ORGANIZED AND CO-SPONSORED FIVE WORKSHOPS AND FIELD DAYS. WE ALSO CREATED THREE WEBINARS ON HEALTHY SOILS AND IMPROVED GRAZING PRACTICES. IN 2024, 973 LANDOWNERS PARTICIPATED IN WORKSHOPS AND FIELD DAYS OF WHICH WE PARTICIPATED AS ORGANIZERS OR SPEAKERS. TO HELP RANCHERS MAINTAIN PROGRESS, WE ORGANIZED MONTHLY "BULL SESSIONS" AS A PEER-TO-PEER ZOOM-BASED MEETING SPACE FOR THEM TO SHARE HOW REGENERATIVE PRACTICES WORK IN MONTANA. OVER 200 RANCHERS ARE PARTICIPATING IN THIS PEER NETWORK. WE ALSO ISSUE A QUARTERLY NEWSLETTER, FOR WHICH WE HAVE OVER 700 SUBSCRIBERS, OF WHICH NEARLY HALF ARE RANCHERS AND/OR LANDOWNERS. TO INCREASE UNDERSTANDING OF THE COMPREHENSIVE NATURE OF REGENERATIVE MANAGEMENT AND HOW TO MEASURE THEIR PROGRESS, WSE IS CREATING TWO TOOLS FOR LANDOWNERS TO USE TO ASSESS THE CURRENT STATE OF THEIR OPERATION AND TRACK PROGRESS OVER TIME: A REGENERATIVE RANCH GUIDE AND A LAND HEALTH DASHBOARD. THE REGENERATIVE RANCH GUIDE IS AN ONLINE ASSESSMENT TOOL THAT OUTLINES THE EIGHT FOCUS AREAS OF REGENERATIVE MANAGEMENT (SOIL, WATER, LAND, LIVESTOCK, GRAZING, ECONOMICS, BIODIVERSITY, AND PEOPLE). THE GUIDE HELPS THE USER BETTER UNDERSTAND REGENERATIVE PRINCIPLES AND PROVIDES A BASELINE VALUATION FOR THEIR OPERATION IN EACH AREA. RANCHERS RECEIVE A REPORT AT THE END WITH RECOMMENDATIONS FOR IMPROVEMENT. THE LAND HEALTH DASHBOARD IS BEING DESIGNED TO DISPLAY INFORMATION ON VARIOUS ECOLOGICAL CONDITIONS RANCHERS CAN USE TO INFORM THEIR MANAGEMENT DECISIONS, SUCH AS WEATHER CONDITIONS, CHANGES TO THE PERCENT OF BARE GROUND, SNOWPACK LEVELS, SOIL MOISTURE AND OTHER RELEVANT DATA. MONTANA GRASSLAND CARBON PROGRAM: TO ECONOMICALLY INCENTIVIZE RANCHERS TO SWITCH TO REGENERATIVE METHODS, WSE ORGANIZES RANCHER PARTICIPATION IN THE GROWING VOLUNTARY CARBON MARKET THROUGH OUR MONTANA GRASSLANDS CARBON INITIATIVE. THE PROGRAM PROTECTS MONTANA'S REMARKABLE NATURAL RESOURCE HERITAGE, CAPTURES DANGEROUS CARBON DIOXIDE OUT OF THE ATMOSPHERE, BOLSTERS THE PROFITABILITY OF FAMILY RANCHES BY REDUCING OPERATING COSTS AND INCREASING LAND PRODUCTIVITY, AND PROVIDES ADDITIONAL INCOME THROUGH CARBON OFFSET PAYMENTS. IN 2024, WSE RECRUITED SIX RANCHES (TOTALING 125,000 ACRES) TO CONTRACTUALLY COMMIT TO USING REGENERATIVE GRAZING PRACTICES FOR THE NEXT 30 YEARS. TO ENSURE THE MODEL AND OUR PROGRAM WILL RESULT IN SIGNIFICANT CARBON CAPTURE, THE PROGRAM WAS SCRUTINIZED BY THE VERRA STANDARDS REGISTRY AND RECEIVED VALIDATION STATUS IN 2023. WE ARE THE FIRST GRASSLAND CARON CAPTURE PROGRAM TO RECEIVE THIS INDEPENDENT VALIDATION. THE RESULTING CARBON ASSETS ARE NOW REGISTERED ON THE VERRA CARBON EXCHANGE, AND TRADABLE CARBON CREDITS ARE BEING SOLD ON THE VOLUNTARY CARBON MARKET. THIS PROGRAM IS THE LARGEST GRASSLAND CARBON CAPTURE PROJECT IN THE U.S. AND THE SECOND LARGEST WORLDWIDE. LIVINGSTON FARMERS MARKET: IN ADDITION TO THE MANY ACTIVITIES WITHIN THESE PRIMARY WORK AREAS, WSE OPERATES THE LIVINGSTON FARMERS MARKET. OUR FARMERS MARKET PROVIDES AN OUTLET FOR FARMERS AND RANCHERS TO PROVIDE LOCAL SOURCES OF FOOD FOR THEIR NEIGHBORS AND LOW INCOME SENIOR CITIZENS AND FAMILIES. IN 2024, WE OFFERED 230 VENDORS WITH THIS MARKETING OPPORTUNITY FOR SIXTEEN WEEKS DURING THE SUMMER. OUR "SPECIAL DAYS" PROGRAMMING FEATURED MANY OF THE SERVICES PARK COUNTY AGENCIES AND NONPROFITS OFFER OUR CITIZENS TO INCREASE KNOWLEDGE ABOUT THESE SERVICES, BUILD AWARENESS AND SUPPORT FOR OUR MANY LOCAL NONPROFITS, AND ATTRACT A BROADER CROSS-SECTION OF OUR COMMUNITY TO THE MARKET. WSE PROVIDED 48 VOUCHERS TO LOW INCOME SENIOR CITIZENS THROUGH THE SENIOR FARMERS MARKET NUTRITION PROGRAM. THIS STATE AND FEDERAL PROGRAM IS DESIGNED TO PROVIDE LOW INCOME SENIORS WITH ACCESS TO LOCALLY GROWN FRUITS, VEGETABLES, HONEY AND HERBS. IN 2024, WSE PROVIDED 99 SENIORS WITH VOUCHERS TO BUY FOOD FROM OUR VENDORS. WSE ALSO ORGANIZED VOLUNTEER PROXY SHOPPERS TO SHOP FOR SENIORS UNABLE TO ATTEND THE MARKET. THE LFRC HEALTHY-FAMILIES FARMERS MARKET TENT, IN COLLABORATION WITH WSE, WAS CREATED IN 2021 TO INCREASE ACCESS TO LOCAL PRODUCE FOR LOW INCOME FAMILIES AND PROVIDE INFORMATION ABOUT ADDITIONAL COMMUNITY SUPPORT FOR THOSE IN NEED. IN 2024, THAT PROGRAM SERVED 653 HOUSEHOLDS, DISTRIBUTING 6,252 FOR LOCAL PRODUCE TO LOW-INCOME FAMILIES WITH CHILDREN AGED FIVE AND YOUNGER AND PREGNANT WOMEN TO BUY FRESH PRODUCE FROM LOCAL FARMERS AT THE MARKET. NOT ONLY DOES THIS ENCOURAGE BETTER NUTRITION IN THE HOME, IT ENGAGES FAMILIES IN A COMMUNITY EVENT THAT THEY OFTEN FEEL EXCLUDED FROM WHILE SUPPORTING THE VITAL WORK OF OUR MONTANA FARMERS. THE HEALTHY FAMILIES TENT IS ALSO WHERE THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) RECIPIENTS CAN REDEEM THEIR BENEFITS TO BUY FRESH EGGS, PRODUCE AND MEAT. THE STATE MATCHES EVERY SNAP DOLLAR REDEEMED WITH A DOUBLE SNAP "DOLLAR" UP TO 20 PER WEEK, WHICH CAN BE USED EXCLUSIVELY FOR FRESH PRODUCE. THE SNAP & DOUBLE SNAP PROGRAMS SAW A COMBINED USE OF 472. WHILE THAT NUMBER SEEMS LOW, THE LIVINGSTON FARMERS MARKET IS CURRENTLY ONE OF ONLY TWO FAMERS MARKETS IN PARK, GALLATIN, AND SWEET GRASS COUNTIES WITH THESE PROGRAMS, AND WE EXPECT THE NUMBER TO INCREASE AS PEOPLE DISCOVER THAT THESE PROGRAMS ARE AVAILABLE TO THEM. THE LIVINGSTON FARMERS MARKET HAS WON BEST FARMERS MARKET IN MONTANA THROUGH A NATIONAL COMPETITION SPONSORED BY THE NATIONAL FARMERS COALITION AND AMERICAN FARMLAND TRUST FOR THE LAST THREE YEARS IN A ROW.
    Expenses $643,934 · revenue $224,343

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
81-0495837
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)
Environment (C30)
Assets (IRS master file)
$390,267
Income (IRS master file)
$798,902

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$798,902$785,255$390,267XML
990December 2023$723,262$745,355$364,906XML
990December 2022$516,543$612,376$375,069IRS
990December 2021–––IRS
990December 2020–––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 81-0495837).

Questions about WESTERN SUSTAINABILITY EXCHANGE

What is the EIN of WESTERN SUSTAINABILITY EXCHANGE?
The employer identification number (EIN) of WESTERN SUSTAINABILITY EXCHANGE is 81-0495837.
Is WESTERN SUSTAINABILITY EXCHANGE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to WESTERN SUSTAINABILITY EXCHANGE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WESTERN SUSTAINABILITY EXCHANGE 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 WESTERN SUSTAINABILITY EXCHANGE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WESTERN SUSTAINABILITY EXCHANGE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of WESTERN SUSTAINABILITY EXCHANGE?
The 990 for the year ended December 31, 2024 names ROGER INDRELAND.
Who are the officers and directors of WESTERN SUSTAINABILITY EXCHANGE?
The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $87,640 (CHRIS MEHUS, EXECUTIVE DI).
How much revenue does WESTERN SUSTAINABILITY EXCHANGE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $798,902, expenses of $785,255 and total assets of $390,267 at year end.

Other nonprofits in LIVINGSTON

All nonprofits in LIVINGSTON · Montana · Environment