Nonprofit · EIN 84-1376323
FOUNDATION FOR COMMUNITY VITALITY
Tax-exempt · BILLINGS, MT 59103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $721,844 | $555,532 | $166,312 | $3,297,283 | $53,994 | $3,243,289 |
| December 31, 2024 | 990-PF | $722,978 | $448,210 | $274,768 | $3,127,559 | $50,723 | $3,076,836 |
| December 31, 2023 | 990-PF | $716,562 | $684,675 | $31,887 | $2,847,088 | $45,020 | $2,802,068 |
| December 31, 2021 | 990-PF | $1,106,036 | $848,318 | $257,718 | $2,246,999 | $42,182 | $2,204,817 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $47,195
- Dividends
- $674,649
Expenses
- Grants and similar amounts paid
- $413,434
- Compensation of officers, directors and key employees
- $73,000
- Disbursements for charitable purposes
- $540,652
- Excise tax on investment income
- $9,299
Balance sheet and other
- Total assets, start of year
- $3,127,559
- Total assets, end of year
- $3,297,283
- Total liabilities, end of year
- $53,994
- Net assets, end of year
- $3,243,289
- Fair market value of assets
- $12,952,682
- Qualifying distributions
- $540,652
- Net investment income
- $674,649
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 | Other / benefits |
|---|---|---|---|---|
| Courtney Scott 419 N Wallace, Bozeman, MT 59715 | Program Director | 30 | $73,000 | $6,486 |
| Harvey Stewart 8540 North Central No 20, Phoenix, AZ 85020 | Director | 1 | $0 | – |
| James R Scott 2244 Stony Ridge Road, Billings, MT 59106 | President | 1 | $0 | – |
| Michelle Sullivan 122 Upper Road, Sheridan, WY 82801 | Director | 1 | $0 | – |
| Christine Scott 2244 Stony Ridge Road, Billings, MT 59106 | Director | 1 | $0 | – |
| Dana Andersson 3106 Smokey Lane, Billings, MT 59102 | Director | 1 | $0 | – |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Courtney Scott 419 N Wallace, Bozeman, MT 59715 | Program Director | 30 | $73,318 |
| Harvey Stewart 8540 North Central No 20, Phoenix, AZ 85020 | Director | 1 | $0 |
| James R Scott 2244 Stony Ridge Road, Billings, MT 59106 | President | 1 | $0 |
| Michelle Sullivan 122 Upper Road, Sheridan, WY 82801 | Director | 1 | $0 |
| Christine Scott 2244 Stony Ridge Road, Billings, MT 59106 | Director | 1 | $0 |
| Dana Andersson 3106 Smokey Lane, Billings, MT 59102 | Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Courtney Scott 419 N Wallace, Bozeman, MT 59715 | President | 30 | $69,590 | $5,625 |
| Harvey Stewart 8540 North Central No 20, Phoenix, AZ 85020 | Director | 1 | $0 | – |
| James R Scott 2244 Stony Ridge Road, Billings, MT 59106 | Sec/Treas. | 1 | $0 | – |
| Michelle Sullivan 122 Upper Road, Sheridan, WY 82801 | Director | 1 | $0 | – |
| Christine Scott 2244 Stony Ridge Road, Billings, MT 59106 | Director | 1 | $0 | – |
| Dana Andersson 3106 Smokey Lane, Billings, MT 59102 | Director | 1 | $0 | – |
990-PF for the year ended December 31, 2021: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Courtney Scott 2244 Stony Ridge Road, Billings, MT 59106 | President | 30 | $61,305 |
| Harvey Stewart 8540 North Central No 20, Phoenix, AZ 85020 | Director | 1 | $0 |
| James R Scott 2244 Stony Ridge Road, Billings, MT 59106 | Sec/Treas. | 1 | $0 |
| Michelle Sullivan 122 Upper Road, Sheridan, WY 82801 | Director | 1 | $0 |
| Christine Scott 2244 Stony Ridge Road, Billings, MT 59106 | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7113, BILLINGS, MT 59103-7113
- In care of
- % JAMES R SCOTT
- Signed the 990-PF
- Courtney Scott, Executive Director
- Return prepared by
- Scott Family Services Inc
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
- 84-1376323
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Community improvement and capacity building (S20I)
- Assets (IRS master file)
- $3,297,283
- Income (IRS master file)
- $721,844
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $721,844 | $555,532 | $3,297,283 | XML |
| 990-PF | December 2024 | $722,978 | $448,210 | $3,127,559 | IRS |
| 990-PF | December 2023 | $716,562 | $684,675 | $2,847,088 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | $1,106,036 | $848,318 | $2,246,999 | XML |
| 990-PF | December 2020 | – | – | – | 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 84-1376323).
Questions about FOUNDATION FOR COMMUNITY VITALITY
- What is the EIN of FOUNDATION FOR COMMUNITY VITALITY?
- The employer identification number (EIN) of FOUNDATION FOR COMMUNITY VITALITY is 84-1376323.
- Is FOUNDATION FOR COMMUNITY VITALITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to FOUNDATION FOR COMMUNITY VITALITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FOUNDATION FOR COMMUNITY VITALITY file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FOUNDATION FOR COMMUNITY VITALITY 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 FOUNDATION FOR COMMUNITY VITALITY 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 FOUNDATION FOR COMMUNITY VITALITY?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $73,000 (Courtney Scott, Program Director).
- How much revenue does FOUNDATION FOR COMMUNITY VITALITY have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $721,844, expenses of $555,532 and total assets of $3,297,283 at year end.
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All nonprofits in BILLINGS · Montana · Community improvement and capacity building