Nonprofit · EIN 85-0998465
FRONTIER INSTITUTE INC
Tax-exempt · HELENA, MT 59604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $643,051 | $587,690 | $55,361 | $606,586 | $25,171 | $581,415 |
| December 31, 2023 | 990 | $746,643 | $460,376 | $286,267 | $604,349 | $78,295 | $526,054 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $629,404
- Program service revenue
- $0
- Investment income
- $13,647
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $326,507
- Salaries, compensation and benefits (total)
- $358,912
- Professional fundraising fees
- $0
- Travel
- $21,542
- Program services (functional)
- $361,834
- Management and general (functional)
- $58,571
- Fundraising (functional)
- $167,285
Balance sheet and other
- Total assets, start of year
- $604,349
- Total assets, end of year
- $606,586
- Total liabilities, end of year
- $25,171
- Net assets, end of year
- $581,415
- Net assets without donor restrictions
- $541,415
- Net assets with donor restrictions
- $40,000
- Gross receipts
- $643,051
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2020
- 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 |
|---|---|---|---|
| KENDALL COTTON | PRESIDENT, EX OFFICIO OFFI Officer | 40 | $97,306 |
| JOSEPH COCO | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| DANIEL ZOLNIKOV | DIRECTOR Trustee or director | 1 | $0 |
| SCOT MILLER | TREASURER Trustee or director, Officer | 1 | $0 |
| LAWRENCE W REED | DIRECTOR Trustee or director | 1 | $0 |
| DR KATHLEEN BROWN | SECRETARY Trustee or director, Officer | 1 | $0 |
| RICK HILL | DIRECTOR Trustee or director | 1 | $0 |
| NELS SWANDAL | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW SCHREIBER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENDALL COTTON | PRESIDENT, EX OFFICIO OFFI Officer | 40 | $90,000 |
| JOSEPH COCO | CHAIRMAN Trustee or director | 0 | $0 |
| DANIEL ZOLNIKOV | SECRETARY/TREASURER Trustee or director | 0 | $0 |
| SCOT MILLER | DIRECTOR Trustee or director | 0 | $0 |
| LAWRENCE W REED | DIRECTOR Trustee or director | 0 | $0 |
| DR KATHLEEN BROWN | DIRECTOR Trustee or director | 0 | $0 |
| RICK HILL | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5104, HELENA, MT 59604-5104
- In care of
- % KENDALL COTTON
- Principal officer (990 for 2024)
- KENDALL COTTON, PO BOX 5104, HELENA, MT 59604
- Signed the 990
- KENDALL COTTON, PRESIDENT AND CEO
- Phone
- (406) 924-9763
- Website
- WWW.FRONTIERINSTITUTE.ORG
- Return prepared by
- WEISS & COMPANY LLP
Mission
FOUNDED IN 2020, THE FRONTIER INSTITUTE (FI) ELEVATES OBJECTIVE RESEARCH AND POWERFUL STORIES TO CULTIVATE INFORMED CIVIC LEADERS DEDICATED TO BREAKING DOWN GOVERNMENT BARRIERS SO THAT ALL MONTANANS CAN THRIVE.
Program accomplishments
- EXPERT POLICY RESEARCH AND ANALYSIS: WE BRING IN EXPERTS TO PROVIDE ORIGINAL RESEARCH, COMMENTARY AND SOUND POLICY SOLUTIONS FOR THE MOST PRESSING ISSUES FACING MONTANA.OUTREACH: WE PRODUCE ENGAGING RESOURCES AND HOST EDUCATIONAL EVENTS TO EQUIP MONTANANS WITH THE KNOWEDGE AND CONNECTIONS NEEDED TO OVERCOME MISGUIDED GOVERNMENT POLICY AND DO GREAT THINGS.BUILD COALITIONS: WE HELP BRING THE RIGHT PEOPLE TOGETHER TO MAKE POLICY CHANGE HAPPEN.Expenses $361,834
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
- 85-0998465
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W05)
- Assets (IRS master file)
- $606,586
- Income (IRS master file)
- $643,051
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $643,051 | $587,690 | $606,586 | XML |
| 990 | December 2023 | $746,643 | $460,376 | $604,349 | XML |
| 990 | December 2022 | $337,791 | $282,592 | $240,511 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 85-0998465).
Questions about FRONTIER INSTITUTE INC
- What is the EIN of FRONTIER INSTITUTE INC?
- The employer identification number (EIN) of FRONTIER INSTITUTE INC is 85-0998465.
- Is FRONTIER INSTITUTE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FRONTIER INSTITUTE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRONTIER INSTITUTE INC 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 FRONTIER INSTITUTE INC 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 FRONTIER INSTITUTE INC 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 FRONTIER INSTITUTE INC?
- The 990 for the year ended December 31, 2024 names KENDALL COTTON.
- Who are the officers and directors of FRONTIER INSTITUTE INC?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $97,306 (KENDALL COTTON, PRESIDENT, EX OFFICIO OFFI).
- How much revenue does FRONTIER INSTITUTE INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $643,051, expenses of $587,690 and total assets of $606,586 at year end.
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All nonprofits in HELENA · Montana · Public and societal benefit