Nonprofit · EIN 81-0512124
NATIVE AMERICAN DEVELOPMENT CORPORATION
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $8,372,908 | $7,338,184 | $1,034,724 | $23,467,342 | $6,013,069 | $17,454,273 |
| September 30, 2024 | 990 (amended) | $20,923,543 | $9,598,212 | $11,325,331 | $21,750,421 | $5,424,000 | $16,326,421 |
| September 30, 2023 | 990 | $12,132,321 | $8,307,859 | $3,824,462 | $12,083,494 | $6,913,390 | $5,170,104 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $4,274,044
- of which government grants
- $4,273,944
- Program service revenue
- $2,161,451
- Investment income
- $473,833
- Net rental income
- $28,150
- Net gain from sales of assets
- -$46,742
- Other revenue
- $1,463,580
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $3,143,374
- Salaries, compensation and benefits (total)
- $4,032,084
- Professional fundraising fees
- $0
- Legal fees
- $95,184
- Accounting fees
- $71,659
- Occupancy
- $263,631
- Travel
- $140,605
- Depreciation
- $59,795
- Program services (functional)
- $4,312,413
- Management and general (functional)
- $3,025,771
Balance sheet and other
- Total assets, start of year
- $21,750,421
- Total assets, end of year
- $23,467,342
- Total liabilities, end of year
- $6,013,069
- Net assets, end of year
- $17,454,273
- Land, buildings and equipment
- $1,308,299
- Net assets without donor restrictions
- $15,746,960
- Net assets with donor restrictions
- $1,707,313
- Gross receipts
- $8,419,650
- Employees
- 74
- Volunteers
- 0
- Year formed
- 1996
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEONARD SMITH | CEO Highest-paid employee | 40 | $178,869 |
| MARY WALKS OVER ICE | COO Highest-paid employee | 40 | $138,072 |
| KENNETH SMOKER | CENTER DIRECTOR Highest-paid employee | 40 | $117,115 |
| BERNADETTE A NYBERG | PROVIDER Highest-paid employee | 30 | $106,358 |
| BEN SANDERS | BUSINESS FINANCE MANAGER Highest-paid employee | 40 | $101,756 |
| ERNEST MIKE LAWSON | BOD CHAIRMAN Trustee or director | 1 | $0 |
| JADE BAHR | BOD VICE CHAIRMAN Trustee or director | 1 | $0 |
| WILLIAM BILL BENJAMIN | BOD TREASURER Trustee or director | 1 | $0 |
| DEANNA COMEAU | BOD MEMBER Trustee or director | 1 | $0 |
| SAM PAINTER | BOD MEMBER Trustee or director | 1 | $0 |
| STELLA CORBIN | BOD MEMBER Trustee or director | 1 | $0 |
| LORRIE WOLF | BOD MEMBER Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SETH LARSON | PROVIDER Trustee or director | 40 | $284,170 |
| LEONARD SMITH | CEO Officer | 40 | $171,455 |
| MARY WALKS OVER ICE | COO Officer | 40 | $116,464 |
| BERNADETTE A NYBERG | PROVIDER Trustee or director | 24 | $97,546 |
| BENJAMIN SANDERS | CFO Officer | 40 | $90,177 |
| LISA MURRAY | PROVIDER Trustee or director | 24 | $75,541 |
| ERNEST MIKE LAWSON | OFFICER PRESIDENT Trustee or director | 1 | $0 |
| SAM PAINTER | BOARD MEMBER Trustee or director | 1 | $0 |
| JASON R SMITH | DIRECTOR Officer | 24 | $0 |
| WILLAIMS BILL BENJAMIN | TREASURER Officer | 1 | $0 |
| DEANNA COMEAU | SECRETARY Officer | 1 | $0 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| LEONARD SMITH | CEO Officer | 40 | $135,693 | $616 | $20,000 |
| SETH LARSON | PROVIDER Trustee or director | 40 | $135,600 | $21 | $11,000 |
| BERNADETTE A NYBERG | PROVIDER Trustee or director | 24 | $116,604 | $502 | $29,000 |
| LISA MURRAY | PROVIDER Trustee or director | 24 | $101,125 | $202 | $27,000 |
| JASON R SMITH | DIRECTOR Officer | 40 | $105,840 | $931 | $21,000 |
| BENJAMIN SANDERS | CFO Officer | 40 | $95,831 | $566 | $29,000 |
| MARY WALKS OVER ICE | COO Officer | 40 | $102,367 | $118 | $22,000 |
| ERNEST MIKE LAWSON | OFFICER PRESIDENT Trustee or director | 1 | $0 | $0 | $0 |
| SAM PAINTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| WILLIAMS BILL BENJAMIN | TREASURER Officer | 1 | $0 | $0 | $0 |
| DEANNA COMEAU | SECRETARY Officer | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 17 N 26TH STREET, BILLINGS, MT 59101-2303
- Principal officer (990 for 2024)
- LEONARD SMITH, 17 N 26TH STREET, BILLINGS, MT 59101
- Signed the 990
- LEONARD SMITH, CEO
- Return prepared by
- THOMAS & COMPANY CPA PA
Mission
OUR MISSION IS TO BE A HIGH-QUALITY, HIGH PERFORMING, SUSTAINABLE COMMUNITY, AND ECONOMIC DEVELOPMENT CORPORATION PROVIDING THE TOOLS AND RESOURCES FOR INDIVIDUALS AND FAMILIES IN AND SORROUNDING MONTANA, WYOMING, NORTH DAKOTA AND SOUTH DAKOTA TO NOT ONLY JUST SURVIVE , BUT TO THRIVE.
Program accomplishments
- ECONOMIC DEVELOPMENT CLUSTER GRANTS INCLUDING BUILD BACK BETTER WORKFORCE DEVELOPMENT AND WORKFORCE & PROFESSIONAL DEVELOPMENT (FOUR BANDS) TO SUPPORT ECONOMIC DEVELOPMENT AND JOB CREATION FOR NATIVE AMERICAN COMMUNITIES.Expenses $668,641
- CAPITAL ACCESS IS A FOUR YEAR GRANT FROM THE MINORITY BUSINESS DEVELOPMENT AGENCY (MBDA) TO PROVIDE CAPACITY,, CAPITAL, AND COMMUNITY FOR NATIVE AMERICAN ENTREPRENEURSExpenses $651,217
- COOPERATIVE AGREEMENT WITH DEFENCE LOGISTICS AGENCY ASSISTING IN SUPPORTING THE ECONOMIC DEVELOPMENT OF NATIVE AMERICANS IN PROCURRING GOVERNMENT CONTRACTS.Expenses $714,446
- Expenses $2,278,109
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 81-0512124
- 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
- 1997
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S40)
- Assets (IRS master file)
- $23,467,342
- Income (IRS master file)
- $8,419,650
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $8,372,908 | $7,338,184 | $23,467,342 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $20,923,543 | $9,598,212 | $21,750,421 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $12,132,321 | $8,307,859 | $12,083,494 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $7,833,169 | $7,636,676 | $7,751,211 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about NATIVE AMERICAN DEVELOPMENT CORPORATION
- What is the EIN of NATIVE AMERICAN DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of NATIVE AMERICAN DEVELOPMENT CORPORATION is 81-0512124.
- Is NATIVE AMERICAN DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to NATIVE AMERICAN DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIVE AMERICAN DEVELOPMENT CORPORATION 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 NATIVE AMERICAN DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIVE AMERICAN DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of NATIVE AMERICAN DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2025 names LEONARD SMITH.
- Who are the officers and directors of NATIVE AMERICAN DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2025 lists 12 people; 5 received compensation from the organization, the highest $178,869 (LEONARD SMITH, CEO).
- How much revenue does NATIVE AMERICAN DEVELOPMENT CORPORATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $8,372,908, expenses of $7,338,184 and total assets of $23,467,342 at year end.
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All nonprofits in BILLINGS · Montana · Community improvement and capacity building