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Nonprofit · EIN 83-6115286

DONALD & NELL SPIKER MEMORIAL TRUST

Tax-exempt · BILLINGS, MT 59116

Financials

$27K$17K2023$25K$32K2024$34K$41K2025
Revenue Expenses · by fiscal year end
Financials of DONALD & NELL SPIKER MEMORIAL TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$33,586$41,178-$7,592$498,938$0$498,938
December 31, 2024990$24,505$32,110-$7,605$506,606$0$506,606
December 31, 2023990$27,193$17,093$10,100$514,182$0$514,182
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$33,586
Net gain from sales of assets
$15,647
Other revenue
$0

Expenses

Grants and similar amounts paid
$31,209
Compensation of officers, directors and key employees
$8,341
Salaries, compensation and benefits (total)
$8,341
Professional fundraising fees
$0
Accounting fees
$1,373
Program services (functional)
$31,209
Management and general (functional)
$9,969

Balance sheet and other

Total assets, start of year
$506,606
Total assets, end of year
$498,938
Total liabilities, end of year
$0
Net assets, end of year
$498,938
Publicly traded securities
$493,194
Gross receipts
$150,655
Employees
0
Year formed
1979
State of legal domicile
WY

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
FIRST INTERSTATE BANKTRUSTEE
Institutional trustee
2$8,341
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
FIRST INTERSTATE BANKTRUSTEE
Institutional trustee
–$7,580
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
FIRST INTERSTATE BANKTRUSTEE
Institutional trustee
1$6,746

Address and contacts

Address (IRS master file)
PO BOX 30918, BILLINGS, MT 59116-0918
In care of
% FIRST NATIONAL BANK OF CASPER
Principal officer (990 for 2025)
ERIN ESSARY, PO BOX 40, CASPER, WY 82602
Signed the 990
DEBRA UECKER, VP
Phone
(888) 791-4075
Return prepared by
ERNST & YOUNG US LLP

Mission

TO PROVIDE INCOME TO CENTRAL WYOMING COMMUNITY COLLEGE

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE FUNDS FOR CENTRAL WYOMING COMMUNITY COLLEGE FOUNDATION
    Expenses $31,209 · grants $31,209

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

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-EZ for DONALD & NELL SPIKER MEMORIAL TRUST

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
83-6115286
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1979
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$498,938
Income (IRS master file)
$150,655

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$33,586$41,178$498,938IRS
990December 2024$24,505$32,110$506,606IRS
990December 2023$27,193$17,093$514,182XML
990December 2022-$397$32,092$504,100IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 83-6115286).

Questions about DONALD & NELL SPIKER MEMORIAL TRUST

What is the EIN of DONALD & NELL SPIKER MEMORIAL TRUST?
The employer identification number (EIN) of DONALD & NELL SPIKER MEMORIAL TRUST is 83-6115286.
Is DONALD & NELL SPIKER MEMORIAL TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
Are donations to DONALD & NELL SPIKER MEMORIAL TRUST tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does DONALD & NELL SPIKER MEMORIAL TRUST 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 DONALD & NELL SPIKER MEMORIAL 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 DONALD & NELL SPIKER MEMORIAL TRUST last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of DONALD & NELL SPIKER MEMORIAL TRUST?
The 990 for the year ended December 31, 2025 names ERIN ESSARY.
Who are the officers and directors of DONALD & NELL SPIKER MEMORIAL TRUST?
The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $8,341 (FIRST INTERSTATE BANK, TRUSTEE).
How much revenue does DONALD & NELL SPIKER MEMORIAL TRUST have?
On its 990 for the year ended December 31, 2025 it reported revenue of $33,586, expenses of $41,178 and total assets of $498,938 at year end.

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