Nonprofit · EIN 88-0951428
SALMONFLY PROJECT
Also known as JACKSON BIRRELL MBR
Tax-exempt · MISSOULA, MT 59801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $428,963 | $210,632 | $218,331 | $272,023 | $8,594 | $263,429 |
| December 31, 2024 | 990 | $158,958 | $127,546 | $31,412 | $79,366 | $25,979 | $53,387 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $428,963
- of which government grants
- $176,904
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $125,615
- Salaries, compensation and benefits (total)
- $136,401
- Professional fundraising fees
- $0
- Legal fees
- $5,559
- Travel
- $137
- Program services (functional)
- $176,531
- Management and general (functional)
- $34,101
Balance sheet and other
- Total assets, start of year
- $79,366
- Total assets, end of year
- $272,023
- Total liabilities, end of year
- $8,594
- Net assets, end of year
- $263,429
- Land, buildings and equipment
- $127,578
- Gross receipts
- $428,963
- Employees
- 3
- Volunteers
- 100
- Year formed
- 2022
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE KOOPAL | PRESIDENT Trustee or director, Officer | – | $0 |
| MAGGIE HEUMANN | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RENEE FALTINGS | TREASURER Trustee or director, Officer | – | $0 |
| BRENNA SHEA | SECRETARY Trustee or director, Officer | – | $0 |
| RICK WOLLUM | BOARD MEMBER Trustee or director | – | $0 |
| KYLE TOYAMA | BOARD MEMBER Trustee or director | – | $0 |
| RYAN RICHARDSON | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE KOOPAL | PRESIDENT Officer | 2.5 | $0 |
| MAGGIE HEUMANN | SECRETARY Trustee or director, Officer | 1.7 | $0 |
| RENEE FALTINGS | TREASURER Trustee or director, Officer | 5 | $0 |
| BRENNA SHEA | BOARD MEMBER Trustee or director | 1.5 | $0 |
| RICK WOLLUM | BOARD MEMBER Trustee or director | 1.5 | $0 |
| KYLE TOYAMA | BOARD MEMBER Trustee or director | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- 123 W CENTRAL AVE, MISSOULA, MT 59801-6819
- Mailing address (990-N for 2023)
- 123 W Central Ave, Missoula MT 59801
- Principal officer (990 for 2025)
- MIKE KOOPAL, 203 TRUMBLE LANE, COLUMBIA FALLS, MT 59912
- Principal officer (990-N for 2023)
- Jameson Frakes, 123 W Central Ave, Missoula MT 59801
- Signed the 990
- MIKE KOOPAL, PRESIDENT
- Phone
- (413) 446-3669
- Website
- salmonflyproject.org
- Return prepared by
- CC TAXSOLUTIONS LLC
Mission
IN 2025, THE SALMONFLY PROJECT ADVANCED ITS MISSION TO CONSERVE AQUATIC INSECTS AND THE ECOSYSTEMS THEY SUPPORT THROUGH EXPANDED MONITORING, RESEARCH, AND PUBLIC ENGAGEMENT ACROSS THE WESTERN UNTED STATES. WE COMPLETED ANNUAL AQUATIC INSECT AND HABITAT MONITORING IN SEVEN PRIORITY WATERSHEDS, INCLUDING ROCK CREEK, GALLATIN RIVER, MADISON RIVER, BIG WOOD RIVER, TETON RIVER, UPPER SNAKE RIVER AND THE OGDEN RIVER. THESE EFFORTS PROVIDE CRITICAL, STANDARDIZED DATASETS TO TRACK THE STATUS AND LONG-TERM TRENDS OF AQUATIC INSECT POPULATIONS IN ECOLOGICALLY AND RECREATIONALLY IMPORTANT FISHERIES.
Program accomplishments
- WE MADE SIGNIFICANT PROGRESS IN ANALYZING LONG-TERM POPULATION TRENDS OF THE GIANT SALMONFLY (PTERONARCYS CALIFORNICA) IN MONTANA, WITH PRELIMINARY FINDINGS INDICATING SUBSTANTIAL DECLINES OVER THE PAST SEVERAL DECADES. IN PARALLEL, WE ADVANCED TRANS-STATE ANALYSES REGARDING THE CAUSES OF SALMONFLY DECLINES IN UTAH AND COLORADO. PRELIMINARY RESULTS SUGGEST DECLINES ARE DRIVEN BY CHANGES IN TEMPERATURE, OXYGEN, AND FLOW. WE ALSO ADVANCED OUR LONG-TERM, RIVER-WIDE ANALYSIS OF AQUATIC INSECT COMMUNITY TRENDS ON THE MADISON RIVER AND REFINED FIELD AND LABORATORY METHODOLOGIES FOR LARGE-RIVER INSECT MONITORING THROUGH FOCUSED WORK ON THE DESHUTES RIVER. THESE EFFORTS HELP ESTALISH NEW KNOWLEDGE TO BETTER UNDERSTAND THE SCOPE, SEVERITY, AND CAUSES OF INSECT DECLINES AND BEST PRACTICES FOR CONSISTENT, MANAGEMENT-RELEVANT MONITORING ACROSS REGIONS.Expenses $58,844
- COMMUNITY ENGAGEMENT REMAINED CENTRAL TO OUR WORK. THROUGH VOLUNTEER TRAINING PROGRAMS, WE ENGAGED AND TRAINED MORE THAN 50 VOLUNTEERS IN AQUATIC INSECT SAMPLING METHODS, EXPANDING REGIONAL CAPACITY FOR LONGTERM MONITORING. WE ALSO DELIVERED ANGLER EDUCATION THROUGH ENTOMOLOGY CLINICS, TEACHING APPOXIMATELY 45 ANGLERS HOW TO IDENTIFY AQUATIC INSECTS AND MATCH FISHING STRATEGIES TO NATURAL HATCHES, STRENGTHENING THE CONNECTION BETWEEN CONSERVATION AND RECREATION.Expenses $58,844
- OUR WORK CONTINUES TO POSITION AQUATIC INSECTS AS BOTH INDICATORS OF ECOSYSTEM HEALTH AND CRITICAL DRIVERS OF FISHERIES PRODUCTIVITY. BY BUILDING PARTNERSHIPS, GENERATING ACTIONABLE DATA, AND FOSTERING PUBLIC STEWARDSHIP, THE SALMONFLY POJECT IS HELPING TO ESTABLISH A NEW MODEL FOR INSECT-FOCUSED CONSERVATION AND MONITORING IN THE WESTERN UNITED STATES.Expenses $58,843
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 88-0951428
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D30)
- Assets (IRS master file)
- $272,023
- Income (IRS master file)
- $428,963
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $428,963 | $210,632 | $272,023 | IRS |
| 990 | December 2024 | $158,958 | $127,546 | $79,366 | IRS |
| 990-N for 2023 Officer: Jameson Frakes | December 31, 2023 | ≤ $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 88-0951428).
Questions about SALMONFLY PROJECT
- What is the EIN of SALMONFLY PROJECT?
- The employer identification number (EIN) of SALMONFLY PROJECT is 88-0951428.
- Is SALMONFLY PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to SALMONFLY PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALMONFLY PROJECT 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 SALMONFLY PROJECT 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 SALMONFLY PROJECT 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 SALMONFLY PROJECT?
- The 990 for the year ended December 31, 2025 names MIKE KOOPAL.
- Who are the officers and directors of SALMONFLY PROJECT?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SALMONFLY PROJECT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $428,963, expenses of $210,632 and total assets of $272,023 at year end.
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