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Nonprofit · EIN 81-0499433

MONTANA NARCOTICS OFFICERS ASSOCIAT ION

Tax-exempt (reinstated) · BILLINGS, MT 59107

Address and contacts

Address (IRS master file)
PO BOX 31094, BILLINGS, MT 59107-1094
In care of
% SCOTT JOHNSON
Mailing address (990-N for 2021)
113 East Lake, Lewistown MT 59457
Principal officer (990-N for 2021)
Cory Smith, 113 East Lake, Lewistown MT 59457

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 July, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025Not on file
2023July 31, 2024December 16, 2024Not on file

IRS record

EIN
81-0499433
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2026
Accounting year ends
July
Files
Form 990 or 990-EZ

Revocation and reinstatement

Exemption revoked
December 15, 2025
Posted by the IRS
March 10, 2026
Reinstated
Effective December 15, 2025

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2021
Officer: Cory Smith
July 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Cory Smith
July 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Troy Charbonneau
July 31, 2020≤ $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 81-0499433).

Questions about MONTANA NARCOTICS OFFICERS ASSOCIAT ION

What is the EIN of MONTANA NARCOTICS OFFICERS ASSOCIAT ION?
The employer identification number (EIN) of MONTANA NARCOTICS OFFICERS ASSOCIAT ION is 81-0499433.
Is MONTANA NARCOTICS OFFICERS ASSOCIAT ION tax-exempt?
Yes. The IRS revoked its exemption on December 15, 2025 and reinstated it effective December 15, 2025.
Are donations to MONTANA NARCOTICS OFFICERS ASSOCIAT ION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MONTANA NARCOTICS OFFICERS ASSOCIAT ION 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 MONTANA NARCOTICS OFFICERS ASSOCIAT ION due?
The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MONTANA NARCOTICS OFFICERS ASSOCIAT ION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2021 for the year ended July 31, 2022.
Who is the principal officer of MONTANA NARCOTICS OFFICERS ASSOCIAT ION?
The 990-N for 2021 names Cory Smith.

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