Nonprofit · EIN 85-4085391
FRIENDS OF PARK COUNTY INC
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $168,037 | $123,993 | $44,044 | $172,007 | – | $172,007 |
| December 31, 2024 | 990-EZ | $159,587 | $123,026 | $36,561 | $127,963 | – | $127,963 |
| December 31, 2023 | 990-EZ | $74,148 | $81,168 | -$7,020 | $91,402 | – | $91,402 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $168,037
Expenses
- Compensation of officers, directors and key employees
- $68,400
- Salaries, compensation and benefits (total)
- $72,910
- Professional fees and payments to contractors
- $34,128
- Occupancy
- $6,000
- Other expenses
- $10,955
- Program services (functional)
- $123,993
Balance sheet and other
- Total assets, start of year
- $127,963
- Total assets, end of year
- $172,007
- Total liabilities, end of year
- –
- Net assets, end of year
- $172,007
- Cash, savings and investments
- $171,951
- Gross receipts
- $168,037
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY CARPENTER | EXECUTIVE DI | 30 | $68,400 |
| KENNETH C COCHRANE | CHAIR | 0 | $0 |
| HEIDI BARRETT | VICE CHAIR | 0 | $0 |
| KATHY FOOTE | TREASURER | 0 | $0 |
| THOMAS BLUROCK | DIRECTOR | 0 | $0 |
| ELEANOR CLARK | DIRECTOR | 0 | $0 |
| MIKE DAILEY | DIRECTOR | 0 | $0 |
| MIKE PATRICK | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randy Carpenter | Executive Dir. | 30 | $68,400 |
| Kenneth C Cochrane | Chair | 3 | $0 |
| Heidi Barrett | Vice Chair | 1 | $0 |
| Kathy Foote | Treasurer | 1.5 | $0 |
| Thomas Blurock | Director | 1 | $0 |
| Eleanor Clark | Director | 1 | $0 |
| Mike Dailey | Director | 1 | $0 |
| Mike Patrick | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randy Carpenter | Executive Dir. | 30 | $10,000 |
| Kenneth C Cochrane | Chair | 9 | $0 |
| Heidi Barrett | Vice Chair | 9 | $0 |
| Jennifer Vermillion | Treas/Sec | 9 | $0 |
| Frank Schroeder | Prior Chair | 9 | $0 |
| Jean Keffeler | Prior Secretary | 9 | $0 |
| Kathy Reiser Foote | Director | 2 | $0 |
| Thomas Blurock | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2394, LIVINGSTON, MT 59047-4713
- Mailing address (990-N for 2020)
- PO Box 23, Pray MT 59065
- Principal officer (990-N for 2020)
- Kenneth C Cochrane, PO Box 23, Pray MT 59065
- Signed the 990-EZ
- KENNETH C COCHRANE, CHAIR
- Phone
- (406) 946-1658
- Website
- friendsofparkcounty.org
- Return prepared by
- VALERIE HILLMAN CPA & ASSOCIATES PLLC
Mission
PROMOTE THOUGHTFULLY PLANNED GROWTH IN ORDER TO PROTECT AND ENHANCE PARK COUNTY'S VIBRANT COMMUNITIES, SUSTAINABLE WORKING LAND, AND HEALTHY NATURAL RESOURCES.
Program accomplishments
- DURING 2025, FRIENDS OF PARK COUNTY WAS AN ACTIVE CONTRIBUTOR TO PUBLIC DISCUSSINS ABOUT THE PACE AND PATTERN OF DEVELOPMENT AND HOW THAT DEVELOPMENT COULD BE BETTER MANAGED TO PROTECT NATURAL RESOURCES AND MAINTAIN COMMUNITY CHARACTER. IT CONDUCTED THIS WORK USING THE PRODUCTION AND PRESENTATION OF EDUCATIONAL MATERIALS, HOSTING SMALL GROUP DISCUSSIONS, LETTERS TO THE EDITOR, MEETINGS WITH COUNTY & CITY OFFICIALS AND BOARD MEMBERS AND COMMUNICATIONS TO ITS SUPPORTERS. IT PRESENTED TESTIMONY AND OFFERED RECOMMENDATIONS ON PLANNING AND LAND REGULATION MATTERS BEFORE THE PARK COUNTY BOARD OF COMMISSIONERS, THE PARK COUNTY PLANNING BOARD, THE CITY OF LIVINGSTON COMMISSIONERS, AND THE CITY OF LIVINGSTON PLANNING BOARD.Expenses $123,993
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-4085391
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $172,007
- Income (IRS master file)
- $168,037
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $168,037 | $123,993 | $172,007 | XML |
| 990-EZ | December 2024 | $159,587 | $123,026 | $127,963 | XML |
| 990-EZ | December 2023 | $74,148 | $81,168 | $91,402 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Kenneth C Cochrane | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-4085391).
Questions about FRIENDS OF PARK COUNTY INC
- What is the EIN of FRIENDS OF PARK COUNTY INC?
- The employer identification number (EIN) of FRIENDS OF PARK COUNTY INC is 85-4085391.
- Is FRIENDS OF PARK COUNTY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to FRIENDS OF PARK COUNTY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF PARK COUNTY 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 FRIENDS OF PARK COUNTY INC 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 FRIENDS OF PARK COUNTY INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF PARK COUNTY INC?
- The 990-N for 2020 names Kenneth C Cochrane.
- Who are the officers and directors of FRIENDS OF PARK COUNTY INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $68,400 (RANDY CARPENTER, EXECUTIVE DI).
- How much revenue does FRIENDS OF PARK COUNTY INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $168,037, expenses of $123,993 and total assets of $172,007 at year end.
Other nonprofits in LIVINGSTON
- PARK COUNTY ENVIRONMENTAL COUNCIL EIN 36-3699660 · last filed 990 for 2025
- MONTANA FRESHWATER PARTNERS INC EIN 45-2804436 · last filed 990 for 2025
- WESTERN SUSTAINABILITY EXCHANGE EIN 81-0495837 · last filed 990 for 2024
- SAVE THE YELLOWSTONE GRIZZLY EIN 82-5285730 · last filed 990 for 2025
- PARK COUNTY LAND TRUST EIN 33-1392671 · last filed 990-N for 2025
- THE CRAZY PEAK FOUNDATION INC EIN 83-0587617 · last filed 990-N for 2025
- ALPINE ECOSYSTEMS RESEARCH INSTITUTE EIN 99-1860800 · last filed 990-N for 2025
- LIVINGSTON HEALTHCARE EIN 81-0378200 · last filed 990 for 2025