Nonprofit · EIN 84-1123481
WESTERN ORGANIZATION OF RESOURCE
Also known as COUNCILS EDUCATION PROJECT
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $6,380,993 | $6,648,252 | -$267,259 | $7,154,184 | $987,445 | $6,166,739 |
| December 31, 2023 | 990 | $7,146,397 | $6,255,137 | $891,260 | $6,610,243 | $216,600 | $6,393,643 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,992,340
- Membership dues
- $22,500
- Program service revenue
- $232,347
- Investment income
- $151,530
- Net gain from sales of assets
- $4,792
- Other revenue
- $4,776
Expenses
- Grants and similar amounts paid
- $6,309,683
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $21,759
- Occupancy
- $41,336
- Program services (functional)
- $6,309,683
- Management and general (functional)
- $338,569
Balance sheet and other
- Total assets, start of year
- $6,610,243
- Total assets, end of year
- $7,154,184
- Total liabilities, end of year
- $987,445
- Net assets, end of year
- $6,166,739
- Publicly traded securities
- $2,931,653
- Net assets without donor restrictions
- $2,656,040
- Net assets with donor restrictions
- $3,510,699
- Gross receipts
- $6,652,242
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1989
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DEBORAH LOVE | EXECUTIVE DIRECTOR Officer | 2 | $0 | $125,501 | $0 |
| SARA KENDALL | EXECUTIVE DIRECTOR FORMER Officer | 2 | $0 | $114,818 | $4,924 |
| KERRI NELSON WOLENETZ | FINANCE DIRECTOR Officer | 2 | $0 | $95,484 | $4,343 |
| NANCY HARTENHOFF-CROOKS | CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| NORM CIMON | SECRETARY/TREASURER Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| DENA HOFF | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| CARRIE SEYMOUR | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MONTANA WILSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LINDA WEISS | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LYNNE HUSKINSON | VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| JODY DELONG | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SARA KENDALL | EXECUTIVE DIRECTOR Officer | 2 | $0 | $101,218 | $5,061 |
| KERRI NELSON WOLENETZ | FINANCE DIRECTOR Officer | 2 | $0 | $83,056 | $4,222 |
| NANCY HARTENHOFF-CROOKS | CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| NORM CIMON | SECRETARY/TREASURER Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| DENA HOFF | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| CHARLENE ALDEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MARIELENA VEGA | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LINDA WEISS | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LYNNE HUSKINSON | VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 220 S 27TH ST STE B, BILLINGS, MT 59101-4106
- Principal officer (990 for 2024)
- DEB LOVE, 220 S 27TH STREET B, BILLINGS, MT 59101
- Signed the 990
- DEB LOVE, EXECUTIVE DIRECTOR
- Phone
- (406) 252-9672
- Website
- WWW.WORC.ORG/EP
- Return prepared by
- JUNKERMIERCLARKCAMPANELLASTEVENSPC
Mission
TO SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES (WITHIN THE MEANING OF THE INTERNAL REVENUE CODE SECTION 501(C)(3)) OF THE WESTERN ORGANIZATION OF RESOURCE COUNCILS (WORC) A PUBLICLY SUPPPORTED SECTION 501 (C)(4) ORGANIZATION, AS PERMITTED BY THE TREASURY.
Program accomplishments
- THE WORC EDUCATION PROJECT MADE GRANTS TO SEVERAL 501(C)(3) ORGANIZATIONS TO ASSIST WITH STAFF MANAGEMENT AND MEMBERSHIP DEVELOPMENT, ENGAGE MEMBERS IN CIVIC INVOLVEMENT THROUGH COMMUNITY BOARDS AND COMMISSIONS, PROMOTE CLEAN RENEWABLE ENERGY, AND PROVIDE RESPONSIBLE DEVELOPMENT OF NON-RENEWABLE ENERGY RESOURCES.Expenses $3,360,519 · grants $3,360,519 · revenue $232,347
- THE WORC EDUCATION PROJECT MADE A RESTRICTED GRANT TO WORC TO UNDERTAKE COMMUNITY ORGANIZING, PUBLIC EDUCATION, LEADERSHIP, STAFF DEVELOPMENT, TRAINING AND PUBLIC POLICY PROGRAMS.Expenses $2,949,164 · grants $2,949,164
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-1123481
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S32C)
- Assets (IRS master file)
- $7,154,184
- Income (IRS master file)
- $6,652,242
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $6,380,993 | $6,648,252 | $7,154,184 | XML |
| 990 | December 2023 | $7,146,397 | $6,255,137 | $6,610,243 | XML |
| 990 | December 2022 | $6,779,754 | $8,713,978 | $5,827,294 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 84-1123481).
Questions about WESTERN ORGANIZATION OF RESOURCE
- What is the EIN of WESTERN ORGANIZATION OF RESOURCE?
- The employer identification number (EIN) of WESTERN ORGANIZATION OF RESOURCE is 84-1123481.
- Is WESTERN ORGANIZATION OF RESOURCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to WESTERN ORGANIZATION OF RESOURCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN ORGANIZATION OF RESOURCE 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 WESTERN ORGANIZATION OF RESOURCE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN ORGANIZATION OF RESOURCE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WESTERN ORGANIZATION OF RESOURCE?
- The 990 for the year ended December 31, 2024 names DEB LOVE.
- Who are the officers and directors of WESTERN ORGANIZATION OF RESOURCE?
- The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does WESTERN ORGANIZATION OF RESOURCE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $6,380,993, expenses of $6,648,252 and total assets of $7,154,184 at year end.
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All nonprofits in BILLINGS · Montana · Community improvement and capacity building