Nonprofit · EIN 88-1918015
HISTORIC MONTANA AVE ASSOCIATION
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $43,104 | $34,521 | $8,583 | $31,362 | – | $31,362 |
| December 31, 2024 | 990-EZ | $64,516 | $52,167 | $12,349 | $26,833 | $4,054 | $22,779 |
| December 31, 2023 | 990-EZ | $85,100 | $62,680 | $22,420 | $13,244 | $2,814 | $10,430 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $43,100
- Investment income
- $4
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $32,271
- Other expenses
- $2,250
- Program services (functional)
- $33,700
Balance sheet and other
- Total assets, start of year
- $26,833
- Total assets, end of year
- $31,362
- Total liabilities, end of year
- –
- Net assets, end of year
- $31,362
- Cash, savings and investments
- $31,362
- Gross receipts
- $43,104
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 |
|---|---|---|---|
| MAX GRIFFIN | President | 2 | $0 |
| MICHELLE WILLIAMS | Vice President | 2 | $0 |
| MIKE SCHAER | Director | 2 | $0 |
| KATIE JACOBSON | Director | 2 | $0 |
| JR Reger | Director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAX GRIFFIN | President | 2 | $0 |
| MICHELLE WILLIAMS | Vice President | 2 | $0 |
| MIKE SCHAER | Director | 2 | $0 |
| KATIE JACOBSON | Director | 2 | $0 |
| JR Reger | Director | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAX GRIFFIN | President | 2 | $0 |
| MICHELLE WILLIAMS | Vice President | 2 | $0 |
| MIKE SCHAER | Director | 2 | $0 |
| KELLY EWING | Director | 2 | $0 |
| KATIE JACOBSON | Director | 2 | $0 |
| DON JONES | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 223 MONTANA AVE 203, BILLINGS, MT 59101-0000
- In care of
- % MAX GRIFFIN
- Signed the 990-EZ
- MAX GRIFFIN, President
- Return prepared by
- Ferro Willett & Thompson PLLP
Mission
n/a
Program accomplishments
- The Corporation is organized as a trade association within the meaning of 501(c)(6) of the Internal Revenue Code of 1986, as amended (the "Code"), to promote retail business, historic preservation, and beautification of the downtown area of the city of Billings commonly known as Montana Ave. by: (i) improving safety and walkability of the district, (ii) creating and implementing measures to deter and mitigate criminal activity, (iii) promoting higher beautification standards, maintaining historical integrity where possible, and encouraging cooperation among its membership, and (iv) establishing, improving, and maintaining community space to be conducive for business and tourism. Notwithstanding the foregoing, the Corporation may not perform particular services for any one individual or take any other action in furtherance of the above-stated purposes if taking such action would terminate or threaten the Corporation's tax-exempt status under Section 50l(c)(6) of the Code.Expenses $33,700
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 88-1918015
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $31,362
- Income (IRS master file)
- $43,104
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $43,104 | $34,521 | $31,362 | XML |
| 990-EZ | December 2024 | $64,516 | $52,167 | $26,833 | IRS |
| 990-EZ | December 2023 | $85,100 | $62,680 | $13,244 | XML |
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 88-1918015).
Questions about HISTORIC MONTANA AVE ASSOCIATION
- What is the EIN of HISTORIC MONTANA AVE ASSOCIATION?
- The employer identification number (EIN) of HISTORIC MONTANA AVE ASSOCIATION is 88-1918015.
- Is HISTORIC MONTANA AVE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2024.
- Are donations to HISTORIC MONTANA AVE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HISTORIC MONTANA AVE ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HISTORIC MONTANA AVE ASSOCIATION 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 HISTORIC MONTANA AVE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of HISTORIC MONTANA AVE ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does HISTORIC MONTANA AVE ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $43,104, expenses of $34,521 and total assets of $31,362 at year end.
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