Nonprofit · EIN 81-0544721
CHRISTIAN LEADERSHIP TRAINING
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $12,950 | $38,731 | -$25,781 | $99,334 | $7 | $99,327 |
| December 31, 2024 | 990-EZ | $29,945 | $40,700 | -$10,755 | $125,115 | $7 | $125,108 |
| December 31, 2023 | 990-EZ | $36,580 | $58,127 | -$21,547 | $136,477 | $614 | $135,863 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,633
- Investment income
- $2,317
Expenses
- Grants and similar amounts paid
- $1,220
- Compensation of officers, directors and key employees
- $32,600
- Salaries, compensation and benefits (total)
- $35,120
- Professional fees and payments to contractors
- $1,640
- Other expenses
- $751
- Program services (functional)
- $38,731
Balance sheet and other
- Total assets, start of year
- $125,115
- Total assets, end of year
- $99,334
- Total liabilities, end of year
- $7
- Net assets, end of year
- $99,327
- Cash, savings and investments
- $99,334
- Gross receipts
- $12,950
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL E GUDORF PHD | President | 60 | $20,000 |
| WAYNE OSBORNE | Vice President | 10 | $12,600 |
| SHANE HUTZENBILER | Secretary | 10 | $0 |
| SHANE HUTZENBILER | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL E GUDORF PHD | President | 60 | $20,000 |
| WAYNE OSBORNE | Vice President | 10 | $12,600 |
| SHANE HUTZENBILER | Secretary | 10 | $0 |
| SHANE HUTZENBILER | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL E GUDORF PHD | President | 60 | $20,000 |
| WAYNE OSBORNE | Vice President | 10 | $12,600 |
| SHANE HUTZENBILER | Secretary | 10 | $0 |
| SHANE HUTZENBILER | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 23544, BILLINGS, MT 59104-3544
- In care of
- % MICHAEL E GUDORF
- Signed the 990-EZ
- SHANE HUTZENBILER, Treasurer
- Phone
- (406) 256-9080
- Return prepared by
- KC & Company PC
Mission
TO TRAIN CHRISTIAN LEADERS.
Program accomplishments
- TRAINING SESSIONS AND CLASSES HAVE CONTINUED TO BE HELD THROUGHOUT THE YEAR, AND MORE TRAINING SESSIONS AND CLASSES WERE RECORDED ON AUDIO & VIDEO FOR STUDENTS WHO COULDN'T BE PRESENT AS WE CONTINUE OUR PRIMARY MISSION OF TRAINING CHRISTIAN LEADERS.Expenses $38,731 · grants $1,220
- BOTH AUDIO AND VIDEO TRAINING MATERIALS HAVE CONTINUED TO BE DEVLOPED AND DISSEMINATED FROM OUR RESOURCES LIBRARY FOR SUCH TRAINING PURPOSES.
- BOTH THE CHILDREN'S AND ADULT FELLOWSHIP PROGRAMS HAVE CONTINUED TO SIGNIFICANTLY PROGRESS AND GROW. OUR COUNSELING WORK HAS CONTINUED TO INCREASE AS WELL, ESPECIALLY SO GIVEN THE CURRENT CLIMATE. WE HAVE ALSO CONTINUED DEVELOPING LEADERS TO RUN EFFECTIVE CHILD NUTRITION PROGRAMS. WE HAVE ALSO GOTTEN MORE INVOLVED WITH THE GROWING NEED TO ADDRESS THE BULLYING ISSUE WITH RESPECT TO THE SCHOOL-AGE CHILDREN WE SERVE, AND TO ASSIST WITH THEIR HEALTHY PSYCHOLOGICAL DEVELOPMENT IN TODAY'S SOCIETY. OUR MARRIAGE COUNSELING WORKLOAD CONTINUES TO INCREASE, PARTLY WE FEEL DUE TO THE STRESSED ECONOMIC CLIMATE COUPLES ARE CURRENTLY FACING.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0544721
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $99,334
- Income (IRS master file)
- $12,950
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $12,950 | $38,731 | $99,334 | XML |
| 990-EZ | December 2024 | $29,945 | $40,700 | $125,115 | XML |
| 990-EZ | December 2023 | $36,580 | $58,127 | $136,477 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 81-0544721).
Questions about CHRISTIAN LEADERSHIP TRAINING
- What is the EIN of CHRISTIAN LEADERSHIP TRAINING?
- The employer identification number (EIN) of CHRISTIAN LEADERSHIP TRAINING is 81-0544721.
- Is CHRISTIAN LEADERSHIP TRAINING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to CHRISTIAN LEADERSHIP TRAINING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHRISTIAN LEADERSHIP TRAINING file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CHRISTIAN LEADERSHIP TRAINING 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 CHRISTIAN LEADERSHIP TRAINING last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CHRISTIAN LEADERSHIP TRAINING?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $20,000 (MICHAEL E GUDORF PHD, President).
- How much revenue does CHRISTIAN LEADERSHIP TRAINING have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $12,950, expenses of $38,731 and total assets of $99,334 at year end.
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