Nonprofit · EIN 88-3291811
KAMPGROUNDS OF AMERICA FOUNDATION
Tax-exempt · BILLINGS, MT 59102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $169,326 | $200,498 | -$31,172 | $322,822 | $76,880 | $245,942 |
| December 31, 2024 | 990-PF | $199,834 | $224,626 | -$24,792 | $327,114 | $50,000 | $277,114 |
| December 31, 2023 | 990-PF | $365,777 | $333,871 | $31,906 | $394,519 | $92,613 | $301,906 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $164,115
- Interest
- $1,561
- Other income
- $3,650
Expenses
- Grants and similar amounts paid
- $181,918
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $171,155
Balance sheet and other
- Total assets, start of year
- $327,114
- Total assets, end of year
- $322,822
- Total liabilities, end of year
- $76,880
- Net assets, end of year
- $245,942
- Fair market value of assets
- $322,822
- Qualifying distributions
- $171,155
- Net investment income
- $1,561
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 |
|---|---|---|---|
| Nicole Kreiger 1205 N Transtech Way, Billings, MT 59102 | Director | 1 | $0 |
| Toby O'Rourke 1205 N Transtech Way, Billings, MT 59102 | President/Chairperson/Director | 2 | $0 |
| Brandi Simpson 1205 N Transtech Way, Billings, MT 59102 | Vice President/Director | 1 | $0 |
| Christopher Scheer 1205 N Transtech Way, Billings, MT 59102 | Treasurer/Secretary/Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicole Kreiger 1205 N Transtech Way, Billings, MT 59102 | Director | 1 | $0 |
| Whitney Scott 1205 N Transtech Way, Billings, MT 59102 | President/Director (through May) | 5 | $0 |
| Toby O'Rourke 1205 N Transtech Way, Billings, MT 59102 | President/Chairperson/Director | 2 | $0 |
| Brandi Simpson 1205 N Transtech Way, Billings, MT 59102 | Vice President/Director | 1 | $0 |
| Christopher Scheer 1205 N Transtech Way, Billings, MT 59102 | Treasurer/Secretary/Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Whitney Scott 1205 N Transtech Way, Billings, MT 59102 | President/Director | 5 | $0 |
| Toby O'Rourke 1205 N Transtech Way, Billings, MT 59102 | VP/Director/Chairperson | 1 | $0 |
| Brandi Simpson 1205 N Transtech Way, Billings, MT 59102 | VP/Director | 1 | $0 |
| Chris Scheer 1205 N Transtech Way, Billings, MT 59102 | Dir/Treasurer/Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1205 N TRANSTECH WAY, BILLINGS, MT 59102-6783
- Signed the 990-PF
- Chris Scheer, Secretary/Treasurer/Director
- Phone
- (406) 248-7444
- Website
- https://koa.com/foundation/
- Return prepared by
- Eide Bailly LLP
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
- 88-3291811
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $322,822
- Income (IRS master file)
- $169,326
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $169,326 | $200,498 | $322,822 | XML |
| 990-PF | December 2024 | $199,834 | $224,626 | $327,114 | IRS |
| 990-PF | December 2023 | $365,777 | $333,871 | $394,519 | XML |
| 990-PF | December 2022 | – | – | – | 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 88-3291811).
Questions about KAMPGROUNDS OF AMERICA FOUNDATION
- What is the EIN of KAMPGROUNDS OF AMERICA FOUNDATION?
- The employer identification number (EIN) of KAMPGROUNDS OF AMERICA FOUNDATION is 88-3291811.
- Is KAMPGROUNDS OF AMERICA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to KAMPGROUNDS OF AMERICA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does KAMPGROUNDS OF AMERICA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of KAMPGROUNDS OF AMERICA FOUNDATION 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 KAMPGROUNDS OF AMERICA FOUNDATION 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 KAMPGROUNDS OF AMERICA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does KAMPGROUNDS OF AMERICA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $169,326, expenses of $200,498 and total assets of $322,822 at year end.
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