Nonprofit · EIN 81-3066836
ELIZABETH HEYER CHARITABLE TRUST
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $375,456 | $1,040,841 | -$665,385 | $9,808,010 | $0 | $9,808,010 |
| December 31, 2024 | 990-PF | $3,403,084 | $892,698 | $2,510,386 | $10,473,395 | $0 | $10,473,395 |
| December 31, 2023 | 990-PF | $91,249 | $857,099 | -$765,850 | $7,963,009 | $0 | $7,963,009 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $105,013
- Interest
- $266,829
- Net gain from sales of assets
- $3,614
Expenses
- Grants and similar amounts paid
- $600,000
- Compensation of officers, directors and key employees
- $331,490
- Disbursements for charitable purposes
- $600,000
Balance sheet and other
- Total assets, start of year
- $10,473,395
- Total assets, end of year
- $9,808,010
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,808,010
- Fair market value of assets
- $11,514,404
- Qualifying distributions
- $600,000
- Net investment income
- $374,662
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phillip D Bratton 4131 Julaura Lane, Billings, MT 59106 | Trustee | 8 | $165,745 |
| Jerome DePalma 180 Buckskin Drive, Lamoille, NV 89828 | Trustee | 8 | $165,745 |
| Angelina Filippo 580 Kathy Lane, Bartlett, IL 60103 | Trustee | 0 | $0 |
| John Heenan 1631 Zimmerman Trail Suite 1, Billings, MT 59102 | Trustee | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jerome DePalma 180 Buckskin Drive, Lamoille, NV 89828 | Trustee | 7.75 | $157,016 |
| Phillip D Bratton 4131 Julaura Lane, Billings, MT 59106 | Trustee | 7.34 | $156,962 |
| Angelina Filippo 580 Kathy Lane, Bartlett, IL 60103 | Trustee | 0.04 | $900 |
| John Heenan 1631 Zimmerman Trail Suite 1, Billings, MT 59102 | Trustee | 0.04 | $900 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phillip D Bratton 4131 Julaura Lane, Billings, MT 59106 | Trustee | 7.45 | $140,731 |
| Jerome DePalma 180 Buckskin Drive, Lamoille, NV 89828 | Trustee | 7.45 | $140,731 |
| Angelina Filippo 580 Kathy Lane, Bartlett, IL 60103 | Trustee | 0.05 | $1,575 |
| John Heenan 1631 Zimmerman Trail Suite 1, Billings, MT 59102 | Trustee | 0.05 | $1,013 |
Address and contacts
- Address (IRS master file)
- 4131 JULAURA LN, BILLINGS, MT 59106-1744
- In care of
- % PHILLIP D BRATTON
- Signed the 990-PF
- Phillip D BrattonJerome DePalma, Co-Trustees
- Phone
- (406) 600-8477
- Return prepared by
- Gerety & Associates CPAs
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 81-3066836
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $9,808,010
- Income (IRS master file)
- $2,811,472
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $375,456 | $1,040,841 | $9,808,010 | IRS |
| 990-PF | December 2024 | $3,403,084 | $892,698 | $10,473,395 | XML |
| 990-PF | December 2023 | $91,249 | $857,099 | $7,963,009 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | IRS |
| 990-PF | 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 81-3066836).
Questions about ELIZABETH HEYER CHARITABLE TRUST
- What is the EIN of ELIZABETH HEYER CHARITABLE TRUST?
- The employer identification number (EIN) of ELIZABETH HEYER CHARITABLE TRUST is 81-3066836.
- Is ELIZABETH HEYER CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to ELIZABETH HEYER CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ELIZABETH HEYER CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ELIZABETH HEYER CHARITABLE TRUST 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 ELIZABETH HEYER CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of ELIZABETH HEYER CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $165,745 (Phillip D Bratton, Trustee).
- How much revenue does ELIZABETH HEYER CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $375,456, expenses of $1,040,841 and total assets of $9,808,010 at year end.
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All nonprofits in BILLINGS · Montana · Philanthropy, voluntarism and grantmaking foundations