Nonprofit · EIN 81-6081306
MARSELIUS & VERNA ROLFSON CHARITABLE TRUST
Tax-exempt · BILLINGS, MT 59116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,691 | $4,591 | -$2,900 | $60,574 | $0 | $60,574 |
| December 31, 2024 | 990-PF | $6,694 | $5,469 | $1,225 | $63,458 | $0 | $63,458 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $2,184
- Net gain from sales of assets
- -$493
Expenses
- Grants and similar amounts paid
- $2,000
- Compensation of officers, directors and key employees
- $1,072
- Disbursements for charitable purposes
- $3,641
- Excise tax on investment income
- $19
Balance sheet and other
- Total assets, start of year
- $63,458
- Total assets, end of year
- $60,574
- Total liabilities, end of year
- $0
- Net assets, end of year
- $60,574
- Fair market value of assets
- $73,829
- Qualifying distributions
- $3,641
- Net investment income
- $2,184
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 |
|---|---|---|---|
| FIRST INTERSTATE BANK PO BOX 1099, POLSON, MT 59860 | TRUSTEE | 1 | $1,072 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST INTERSTATE BANK PO BOX 1099, POLSON, MT 59860 | TRUSTEE | 1 | $1,004 |
Address and contacts
- Address (IRS master file)
- PO BOX 30918, BILLINGS, MT 59116-0918
- In care of
- % FIRST INTERSTATE BANK
- Signed the 990-PF
- DEBRA UECKER, VP
- Phone
- (888) 791-4075
- Return prepared by
- ERNST & YOUNG US LLP
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
- 81-6081306
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $60,574
- Income (IRS master file)
- $26,561
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,691 | $4,591 | $60,574 | IRS |
| 990-PF | December 2024 | $6,694 | $5,469 | $63,458 | IRS |
| 990-PF | December 2023 | $5,296 | $9,779 | $62,237 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 81-6081306).
Questions about MARSELIUS & VERNA ROLFSON CHARITABLE TRUST
- What is the EIN of MARSELIUS & VERNA ROLFSON CHARITABLE TRUST?
- The employer identification number (EIN) of MARSELIUS & VERNA ROLFSON CHARITABLE TRUST is 81-6081306.
- Is MARSELIUS & VERNA ROLFSON CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to MARSELIUS & VERNA ROLFSON CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MARSELIUS & VERNA ROLFSON CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MARSELIUS & VERNA ROLFSON 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 MARSELIUS & VERNA ROLFSON 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 MARSELIUS & VERNA ROLFSON CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $1,072 (FIRST INTERSTATE BANK, TRUSTEE).
- How much revenue does MARSELIUS & VERNA ROLFSON CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,691, expenses of $4,591 and total assets of $60,574 at year end.
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