Civic Intelligence

Billings Tourism Business

EIN 26-1566537 • 501(c)6 • Billings, MT

Profile

To generate room nights for lodging facilities in the city of billings by effectively marketing the billings, mt region as a preferred travel destination.

815 S 27th StreetBillings, MT 59101

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

95th percentile

42%

Higher net margin than 95% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

95th percentile

54%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

92%

Faster revenue growth than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,974,228

Up $1,138,785 (+40%) from 2022

Liabilities

Up

$59,488

Up $41,581 (+232%) from 2022

Net Assets

Up

$3,914,740

Up $1,097,204 (+39%) from 2022

Revenue

Up

$3,366,346

Up $1,570,699 (+87%) from 2022

Expenses

Up

$1,936,841

Up $169,415 (+9.6%) from 2022

Net Income

Up

$1,429,505

Up $1,401,284 (+4965%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $70,483Liabilities 2010: $0Net Assets 2010: $70,4832010Assets 2013: $241,517Liabilities 2013: $0Net Assets 2013: $241,5172013Assets 2014: $219,383Liabilities 2014: $0Net Assets 2014: $219,3832014Assets 2016: $374,122Liabilities 2016: $0Net Assets 2016: $374,1222016Assets 2018: $2,117,927Liabilities 2018: $10,339Net Assets 2018: $2,107,5882018Assets 2019: $2,447,487Liabilities 2019: $109,075Net Assets 2019: $2,338,4122019Assets 2020: $2,411,508Liabilities 2020: $8,789Net Assets 2020: $2,402,7192020Assets 2022: $2,835,443Liabilities 2022: $17,907Net Assets 2022: $2,817,5362022Assets 2025: $3,974,228Liabilities 2025: $59,488Net Assets 2025: $3,914,7402025

Highlighted filing

2025

Assets$3,974,228
Liabilities$59,488
Net Assets$3,914,740

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $515,7212010Expenses 2013: $869,5572013Revenue 2014: $907,344Expenses 2014: $929,478Net Income 2014: -$22,1342014Revenue 2016: $1,859,398Expenses 2016: $1,822,837Net Income 2016: $36,5612016Revenue 2018: $1,907,331Expenses 2018: $1,916,613Net Income 2018: -$9,2822018Revenue 2019: $1,944,865Expenses 2019: $1,714,042Net Income 2019: $230,8232019Revenue 2020: $1,566,316Expenses 2020: $1,502,009Net Income 2020: $64,3072020Revenue 2022: $1,795,647Expenses 2022: $1,767,426Net Income 2022: $28,2212022Revenue 2025: $3,366,346Expenses 2025: $1,936,841Net Income 2025: $1,429,5052025

Highlighted filing

2025

Revenue$3,366,346
Expenses$1,936,841
Net Income$1,429,505

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$3,366,346
Mission and Program Overview

Mission

To generate room nights for lodging facilities in the city of billings by effectively marketing the billings, mt region as a preferred travel destination

To generate room nights for lodging facilities in the city of billings by effectively marketing the billings, mt region as a preferred travel destination.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,663,504$2,190,510▲ $527,006
Savings and Temporary Cash Investments$727,299$1,682,866▲ $955,567
Cash and Non-Interest-Bearing Accounts$162,197$66,356▼ $95,841
Prepaid Expenses and Deferred Charges$20,082$18,163▼ $1,919
Land, Buildings, and Equipment, Net$8,680$16,333▲ $7,653
Total Assets$2,581,762$3,974,228▲ $1,392,466
Liabilities
Accounts Payable and Accrued Expenses$96,527$59,488▼ $37,039
Total Liabilities$96,527$59,488▼ $37,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,485,235$3,914,740▲ $1,429,505
Total Net Assets Fund Balance$2,485,235$3,914,740▲ $1,429,505
Total Liabilities and Net Assets / Fund Balance$2,581,762$3,974,228▲ $1,392,466

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,333$22,121$38,454
Leasehold Improvements$0$23,829$23,829
Compensation and Service Providers

Board Members and Trustees

NameTitle
George MaragosChair
Jeff SchoenhardVice Chair
Jase MuriBoard Member
Jordan ClaytonBoard Member
Shelli MannBoard Member
Steve WahrlichBoard Member
Joe StudinerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Billings Chamber Of CommerceAdministrative Support Services815 SOUTH 27TH STREET, Billings, MT 59101$565,218
Goodway GroupMarketing CampaignsPO BOX 826955, Philadelphia, PA 19182-6955$398,796
Sunshine & BourbonMarketing CampaignsPO BOX 4503, Virginia Beach, VA 23451$371,143
Revenue and Support

Revenue Composition

Contributions and Grants
$3,336,318
Program Service Revenue
$0
Investment Income
$23,167
Other Revenue
$6,861
Change in Net Assets
$1,429,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,366,346
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,366,346
Total Revenue per Form 990
$3,366,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,374,315
Salaries, Compensation, and Employee Benefits$562,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$615,589
Other Salaries and Wages---$450,396
All Other Expenses---$185,500
Other Expenses---$92,263
Other Employee Benefits---$52,080
Payroll Taxes---$31,983
Pension Plan Contributions---$28,067
Information Technology---$13,352
Conferences and Meetings---$11,587
Fees for Services Accounting---$10,000
Office Expenses---$4,661
Insurance---$2,579
Depreciation Depletion---$2,504
Fees for Services Legal---$2,404
Fees for Services Other---$1,800
Total Functional Expenses$0$0$0$1,936,841

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,936,841
Total Expenses per Audited Statements$1,936,841
Total Expenses per Form 990$1,936,841
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The entity is organized under montana code section 7-12-1103 which grants governance to the mayor and city council of billings. The governing body appoints and approves the board of directors for the billings tourism improvment district, and the appointed board is given authority to govern the organization.

Form 990, Part VI, Section A, Line 7A

The mayor and city council of billings appoint and approve the board of directors for the billings tourism improvement district.

Form 990, Part VI, Section A, Line 7B

The mayor and city council of billings approve the budget and any changes to the organizing documents of the billings tourism improvement district.

Form 990, Part VI, Section A, Line 8B

The are no committees with the authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The 990 is presented to the executive committee in draft form for review. Once review and changes, if any, are made, the board reviews and authorizes the treasurer to sign and file the return.

Form 990, Part VI, Section B, Line 12C

Policy is discussed on a regular basis. Renewed with board members on an annual basis.

Form 990, Part VI, Section C, Line 19

These documents are maintained at the business office of the organization located at 815 south 27th street west, billings, mt 59101, the phone is 406-245-4111. The documents can be requested by contacting the business office.

Filing and Contact Details

Filer

Filer Name
Billings Tourism Business
EIN
26-1566537
Phone
4062454111
Address
815 S 27TH STREET, BILLINGS, MT 59101

Signing Officer

Name
John Brewer
Title
CEO/president
Phone
4062454111
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Brewer
Formed
2007
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Brian F Van Steeland
Phone
4066522320
Supplemental Narrative

Additional Explanations

Part XII Line 2C

This process has not changed from the prior year.

Raw XML Appendix355 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt023829
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03366346
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016333
IRS990ScheduleD/TotalExpensesPerForm990Amt01936841
IRS990ScheduleD/TotalRevenuePerForm990Amt03366346
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03366346
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01936841
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS ORGANIZED UNDER MONTANA CODE SECTION 7-12-1103 WHICH GRANTS GOVERNANCE TO THE MAYOR AND CITY COUNCIL OF BILLINGS. THE GOVERNING BODY APPOINTS AND APPROVES THE BOARD OF DIRECTORS FOR THE BILLINGS TOURISM IMPROVMENT DISTRICT, AND THE APPOINTED BOARD IS GIVEN AUTHORITY TO GOVERN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MAYOR AND CITY COUNCIL OF BILLINGS APPOINT AND APPROVE THE BOARD OF DIRECTORS FOR THE BILLINGS TOURISM IMPROVEMENT DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MAYOR AND CITY COUNCIL OF BILLINGS APPROVE THE BUDGET AND ANY CHANGES TO THE ORGANIZING DOCUMENTS OF THE BILLINGS TOURISM IMPROVEMENT DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE IN DRAFT FORM FOR REVIEW. ONCE REVIEW AND CHANGES, IF ANY, ARE MADE, THE BOARD REVIEWS AND AUTHORIZES THE TREASURER TO SIGN AND FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICY IS DISCUSSED ON A REGULAR BASIS. RENEWED WITH BOARD MEMBERS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE MAINTAINED AT THE BUSINESS OFFICE OF THE ORGANIZATION LOCATED AT 815 SOUTH 27TH STREET WEST, BILLINGS, MT 59101, THE PHONE IS 406-245-4111. THE DOCUMENTS CAN BE REQUESTED BY CONTACTING THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02581762
IRS990/TotalAssetsEOYAmt03974228
IRS990/TotalAssetsGrp/BOYAmt02581762
IRS990/TotalAssetsGrp/EOYAmt03974228
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03336318
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01936841
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096527
IRS990/TotalLiabilitiesEOYAmt059488
IRS990/TotalLiabilitiesGrp/BOYAmt096527
IRS990/TotalLiabilitiesGrp/EOYAmt059488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02485235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03914740
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030028
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03366346
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02581762
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03974228
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0815 S 27TH STREET
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BREWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04062454111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS TOURISM BUSINESS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0IMPROVEMENT DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0261566537
ReturnHeader/Filer/PhoneNum04062454111
ReturnHeader/Filer/USAddress/AddressLine1Txt0815 S 27TH STREET
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810386935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMMERS MCNEA & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 AVANTA WAY SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066522320
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F VAN STEELAND
ReturnHeader/ReturnTs02026-01-15T10:44:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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