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Nonprofit · EIN 81-0499281

MISSIONS UNITED INC

Tax-exempt · BILLINGS, MT 59102

Financials

$14.4M$14.5M2023$17.5M$15.7M2024
Revenue Expenses · by fiscal year end
Financials of MISSIONS UNITED INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$17,490,249$15,746,969$1,743,280$57,506,172$47,648,661$9,857,511
December 31, 2023990$14,426,413$14,538,409-$111,996$54,371,886$46,247,925$8,123,961
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$53,367
of which government grants
$53,367
Program service revenue
$14,623,222
Investment income
$2,813,660
Net gain from sales of assets
$2,176,442
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$4,716,582
Salaries, compensation and benefits (total)
$5,322,918
Professional fundraising fees
$0
Accounting fees
$49,800
Occupancy
$777,353
Travel
$14,641
Depreciation
$2,321,381
Program services (functional)
$13,295,466
Management and general (functional)
$2,451,503

Balance sheet and other

Total assets, start of year
$54,371,886
Total assets, end of year
$57,506,172
Total liabilities, end of year
$47,648,661
Net assets, end of year
$9,857,511
Land, buildings and equipment
$29,144,093
Publicly traded securities
$23,585,232
Net assets without donor restrictions
$9,691,972
Net assets with donor restrictions
$165,539
Gross receipts
$25,673,859
Employees
0
Volunteers
81
Year formed
1998
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
Paige SpaldingPresident
Trustee or director, Officer
2$0
Tracy NearyVice President
Trustee or director, Officer
1$0
Mark WilkinsonTreasurer (Jan-Jun)
Trustee or director, Officer
1$0
David TrostCEO & Secretary
Trustee or director, Officer
1$0
Mike FollettBoard Member
Trustee or director
1$0
Kristi FossBoard Member
Trustee or director
1$0
McKay OwensBoard Member (Jun-Current)
Trustee or director
1$0
Jodi BryantBoard Member (Sept-Current)
Trustee or director
1$0
Lee BoylesBoard Member (Sept-Current)
Trustee or director
1$0
Jerry PearsallCFO
Officer
12$0
Karna RhodesSr. Admin Officer - MU and SJU
Officer
20$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
Jennifer AlderferBoard Member (Jan Sep)
Trustee or director
1$0
Mike FollettBoard Member
Trustee or director
1$0
Kristy FossBoard Member
Trustee or director
1$0
Tim PellandiniBoard Member (Jan Sep)
Trustee or director
1$0
Bryan JohnsonBoard Member (Oct-Dec)
Trustee or director
1$0
Paige SpaldingPresident
Trustee or director, Officer
2$0
Tracy NearyVice President
Trustee or director, Officer
1$0
David TrostSecretary
Trustee or director, Officer
1$0
Mark WilkinsonTreasurer
Trustee or director, Officer
1$0
Jerry PearsallCFO
Officer
12$0
Karna Rhodes - Sr AdminOfficer - MU and SJ
Officer
20$0
Cole Harden - Sr RegionalOfficer - WyndStone
Officer
8$0

Address and contacts

Address (IRS master file)
3940 RIMROCK RD, BILLINGS, MT 59102-0141
Principal officer (990 for 2024)
David Trost, 3940 Rimrock Rd, Billings, MT 59102
Signed the 990
Whitney Griffin, CFO
Phone
(406) 655-5600
Return prepared by
Eide Bailly LLP

Mission

To serve Christ by creating abundant life opportunities and providing quality service for seniors.

990 for the year ended December 31, 2024

Program accomplishments

  • Missions United is first and foremost a Christian community. Our mission is God's Mission; the work of healing a broken world, the work of healing the sick, and binding up the broken hearted. This mission is accomplished through serving Christ by creating abundant life opportunities and providing quality services to seniors. Continued on Schedule OMissions United, Inc. opened Mission Ridge, Montana's first state-of-the-art CCRC in Billings, on January 5, 1998. In October 2016, it opened its second community, WyndStone, in Billings Heights; and in February 2023, it acquired SkyRidge, also in Billings Heights. Missions United, Inc. is an expression and extension of the church's mission. In public worship and in private settings, the following events happen: God's saving word is proclaimed, the Sacraments are administered, prayers and devotions are offered, pastoral care and counseling are provided, and works of charity and benevolence are offered.The goal of the Mission Ridge, WyndStone, and SkyRidge communities is to provide housing, as well as health and financial security for our elders, while simultaneously preserving their privacy and self-sufficiency to the fullest extent possible. The Mission Ridge senior living community consists of 120 independent living apartments and 62 assisted living apartments, while WyndStone has 51 independent living and 32 assisted living apartments, and SkyRidge has 32 assisted living apartments. In conjunction with the existing long-term care facility, St. John's United, Missions United residents receive priority access to a full continuum of care.Missions United is providing for the physical, spiritual, social, and emotional wellbeing of its residents by offering housing in an environment designed specifically for their needs. Missions United residents are guided and nurtured through life's housing and healthcare transitions, lessening the hardship and crisis for themselves and their families. Financial security is being provided to the residents of the community by offering quality services to residents at the lowest possible cost. Missions United has adopted a policy, set forth in the Residency Agreement, providing financial assistance to residents who become unable to pay their monthly service fee or other charges. No residents have been, or ever will be, discharged because of an inability to pay. Existing resident deposits are available to assure such financial assistance will be available. The average deposit on a Missions United/WyndStone apartment on December 31, 2024 was about $123,000. That is just 31% of the 2024 median single family homes sale in Billings of $394,111 (Zillow). Missions United contracts for and provides access to a continuum of long-term care services available to elderly residents of middle class financial means. A long-term care benefit is offered to all independent living residents to assist in preserving financial security. The benefit provides $500 per month if transition occurs to assisted living and $750 per month if transition occurs to skilled nursing services (total maximum benefit of $18,000). During 2024, 35 residents who required either assisted living or skilled nursing care received $118,205 in long-term care benefits. From date of inception (1998), residents have received $2,524,120 in long-term care benefits. Missions United is not just an expression and extension of the church; it is the church at work in this place and in the world. In our 26th year, Missions United provided many community benefits. Included in our effort to promote benefits to our residents and provide service to others in the world were the following:1. Invest in a community benefit tracking software that will help better define, track, and store all of our efforts, costs, and people served as a benefit to the larger community. Missions United provided $394,522 of community benefit to 16,040 people in 2024.2. Missions United has intentionally not fully occupied its assisted living apartments to keep two respite rooms available to serve area seniors for short periods of time while long-term decisions can be made. Mission Ridge and WyndStone provided respite care for about 478 days in 2023, resulting in a loss of revenue of about $38,000 for the days the respite rooms remained unoccupied. Missions United pays bed hold fees totaling $36,500 annually to maintain availability to other levels of care via the St. John's Continuum of Care. In addition, Missions United committed $250,000 in 2024 to assure that those who have run out of resources and rely on Medicaid will have a place in the St. John's continuum of care should they need memory or skilled nursing care.3. Staff encourage and facilitates the residents to volunteer in the community via formal programs, sponsorship, and transportation.4. The 2024 Summer Concert held its 26th season on the Missions United/St. John's campus. We hosted over 12,000 people as we provided six community events at three campus locations at no charge to our residents, friends, and neighbors! 5. Provided space to other organizations as needed in 2024 groups such as Big Sky Senior Services, retired teachers, non-denominational worship and bible studies, Billings Public Library, Arrowhead school events, recitals, Billings Public Schools, MSU Art/Music Departments.6. In 2024, Missions United provided free health assessments, education, and/or guidance to approximately 1,500 seniors and their families including information about our services beyond that of Missions United. This guidance helps their understanding and preparation for senior living and their understanding of other benefits available to them such as Veterans Aid and Attendance, Medicaid Waiver, Medicare A, B, and D, and/or improving their current situation by identifying opportunities and health needs while still living at home. Once residents, they find additional comfort in the fact that they have a plan for their future when their medical needs change.
    Expenses $13,295,466 · revenue $14,623,222

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
81-0499281
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P750)
Assets (IRS master file)
$57,506,172
Income (IRS master file)
$25,673,859

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$17,490,249$15,746,969$57,506,172XML
990December 2023$14,426,413$14,538,409$54,371,886XML
990December 2022$12,814,389$13,090,270$52,255,173IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 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 81-0499281).

Questions about MISSIONS UNITED INC

What is the EIN of MISSIONS UNITED INC?
The employer identification number (EIN) of MISSIONS UNITED INC is 81-0499281.
Is MISSIONS UNITED INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to MISSIONS UNITED INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MISSIONS UNITED 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 MISSIONS UNITED INC 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 MISSIONS UNITED INC 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 MISSIONS UNITED INC?
The 990 for the year ended December 31, 2024 names David Trost.
Who are the officers and directors of MISSIONS UNITED INC?
The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
How much revenue does MISSIONS UNITED INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $17,490,249, expenses of $15,746,969 and total assets of $57,506,172 at year end.

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