Nonprofit · EIN 93-1566850
POP ROCKS & PENNIES
Tax-exempt · BILLINGS, MT 59102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $0 | $0 | $200 | $0 | $200 |
| December 31, 2024 | 990-EZ | $0 | $0 | $0 | $200 | $0 | $200 |
| December 31, 2023 | 990-EZ | $200 | $0 | $200 | $200 | $0 | $200 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
Balance sheet and other
- Total assets, start of year
- $200
- Total assets, end of year
- $200
- Total liabilities, end of year
- $0
- Net assets, end of year
- $200
- Cash, savings and investments
- $200
- Gross receipts
- $0
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 |
|---|---|---|---|
| Taylor Gayvert | President | 1 | $0 |
| John Gayvert | Treasurer | 1 | $0 |
| Elizabeth Macdonald | Secretary | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Taylor Gayvert | President | 5 | $0 |
| John Gayvert | Treasurer | 5 | $0 |
| Elizabeth Macdonald | Secretary | 5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Taylor Gayvert | President | 20 | $0 |
| John Gayvert | Treasurer | 10 | $0 |
| Shyla Schlueter | Vice president | 10 | $0 |
| Elizabeth Macdonald | Secretary | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 2920 GEORGINA DR, BILLINGS, MT 59102-6114
- In care of
- % TAYLOR GAYVERT
- Mailing address (990-N for 2024)
- 2920 GEORGINA DR, BILLINGS MT 59102
- Principal officer (990-N for 2024)
- Taylor Gayvert, 2920 GEORGINA DR, BILLINGS MT 59102
- Signed the 990-EZ
- Taylor Gayvert, President
- Phone
- (406) 794-6654
Mission
This organization focuses on providing basic survival bags to the homeless population in our community at no cost to those receiving the service.
Program accomplishments
- Our organization is typically able to provide backpacks to approximately 80 homeless individuals in our community over the winter months. These bags usually contain essential supplies such as long Johns, socks, gloves, hats. We include hand warmers, hygiene supplies, water bottles and non perishable snacks as well. Through monetary donations and donated goods we are able to put these bags together. Due to personal obligations we did not collect backpacks or supplies this year.
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 93-1566850
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $200
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $0 | $0 | $200 | XML |
| 990-N for 2024 Officer: Taylor Gayvert | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $0 | $0 | $200 | XML |
| 990-EZ | December 2023 | $200 | $0 | $200 | 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 93-1566850).
Questions about POP ROCKS & PENNIES
- What is the EIN of POP ROCKS & PENNIES?
- The employer identification number (EIN) of POP ROCKS & PENNIES is 93-1566850.
- Is POP ROCKS & PENNIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to POP ROCKS & PENNIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POP ROCKS & PENNIES file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of POP ROCKS & PENNIES 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 POP ROCKS & PENNIES 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 POP ROCKS & PENNIES?
- The 990-N for 2024 names Taylor Gayvert.
- Who are the officers and directors of POP ROCKS & PENNIES?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does POP ROCKS & PENNIES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $0 and total assets of $200 at year end.
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