Nonprofit · EIN 81-0497128
AMEND PARK DEVELOPMENT COUNCIL
Tax-exempt · BILLINGS, MT 59103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $249,911 | $302,774 | -$52,863 | $289,996 | $0 | $289,996 |
| December 31, 2024 | 990 | $250,838 | $268,961 | -$18,123 | $360,890 | $719 | $360,171 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $249,911
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $546
- Compensation of officers, directors and key employees
- $14,925
- Other salaries and wages
- $74,496
- Salaries, compensation and benefits (total)
- $96,447
- Professional fundraising fees
- $0
- Legal fees
- $20
- Accounting fees
- $240
- Depreciation
- $37,613
- Program services (functional)
- $302,774
Balance sheet and other
- Total assets, start of year
- $360,890
- Total assets, end of year
- $289,996
- Total liabilities, end of year
- $0
- Net assets, end of year
- $289,996
- Land, buildings and equipment
- $123,664
- Net assets without donor restrictions
- $289,996
- Gross receipts
- $249,911
- Employees
- 16
- Volunteers
- 9
- Year formed
- 1992
- 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 |
|---|---|---|---|
| Michael Mayott | Executive Director Key employee | 15 | $0 |
| Mark Sulser | Director Trustee or director, Officer | 0 | $0 |
| Deanna Holle | Vice President Trustee or director, Officer | 5 | $0 |
| Bryn Schwarz | Secretary / Treasurer Trustee or director, Officer | 0 | $0 |
| Larry Martin | Director Trustee or director | 0 | $0 |
| Martin Smith | Director Trustee or director | 0 | $0 |
| Doug Clapper | President Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Mayott | Executive Director Key employee | 5 | $0 |
| Mark Sulser | Director Trustee or director, Officer | 0 | $0 |
| Deanna Holle | Vice President Trustee or director, Officer | 10 | $0 |
| Bryn Schwarz | Secretary / Treasurer Trustee or director, Officer | 0 | $0 |
| Larry Martin | Director Trustee or director | 0 | $0 |
| Martin Smith | Director Trustee or director | 0 | $0 |
| Doug Clapper | President Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1231, BILLINGS, MT 59103-1231
- Principal officer (990 for 2025)
- Michael J Mayott, PO Box 1231, Billings, MT 59103
- Signed the 990
- Michael J Mayott, Executive Director
- Phone
- (406) 318-0718
- Website
- www.amendpark.org
- Return prepared by
- Schroeder House LLC
Mission
Amend Park is a City of Billings owned park managed by Amend Park Development Council Amend Park provides open field playing space and concessions for youth and adult soccer; youth lacrosse, community park recreation; picnic areas, cross country meets and community recreation.
Program accomplishments
- Maintaining the park through turf management (mowing, fertilizer, aeration, weed control, litter pick-up, field layout, play area paint markings, replaced aging goals and nets; scheduling training and matches; building maintenance and improvements.Expenses $302,774 · revenue $254,055
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
- 81-0497128
- 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)
- Recreation and sports (N32)
- Assets (IRS master file)
- $289,996
- Income (IRS master file)
- $249,911
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $249,911 | $302,774 | $289,996 | XML |
| 990 | December 2024 | $250,838 | $268,961 | $360,890 | IRS |
| 990 | December 2023 | $282,173 | $235,296 | $382,051 | IRS |
| 990 | December 2022 | $525,044 | $168,479 | $259,737 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 81-0497128).
Questions about AMEND PARK DEVELOPMENT COUNCIL
- What is the EIN of AMEND PARK DEVELOPMENT COUNCIL?
- The employer identification number (EIN) of AMEND PARK DEVELOPMENT COUNCIL is 81-0497128.
- Is AMEND PARK DEVELOPMENT COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to AMEND PARK DEVELOPMENT COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMEND PARK DEVELOPMENT COUNCIL 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 AMEND PARK DEVELOPMENT COUNCIL 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 AMEND PARK DEVELOPMENT COUNCIL 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 AMEND PARK DEVELOPMENT COUNCIL?
- The 990 for the year ended December 31, 2025 names Michael J Mayott.
- Who are the officers and directors of AMEND PARK DEVELOPMENT COUNCIL?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does AMEND PARK DEVELOPMENT COUNCIL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $249,911, expenses of $302,774 and total assets of $289,996 at year end.
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