Civic Intelligence

Downtown Billings Property Owners Association

EIN 26-3637321 • 501(c)4 • Billings, MT

Profile

Organized exclusively as a mutual benefit corporation for non-profit purposes to promote the area described as the Central Business District through unified promotions advocacy rehabilitation and redevelopment.

PO Box 1935Billings, MT 59103-1935

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

14th percentile

-43%

Higher net margin than 14% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

-0.7%

Faster asset growth than 52% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-30%

Faster revenue growth than 24% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$4,428

Down $30 (-0.7%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$4,428

Down $30 (-0.7%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin14th percentile

Revenue

Down

$70

Down $30 (-30%) from 2024

Expenses

Flat

$100

Flat from 2024

Net Income

Down

-$30

Down $30 from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$6.0K$4.0K$2.0K$0Assets 2011: $3,198Net Assets 2011: $3,1982011Assets 2012: $2,953Net Assets 2012: $2,9532012Assets 2013: $3,005Net Assets 2013: $3,0052013Assets 2014: $2,880Net Assets 2014: $2,8802014Assets 2015: $3,855Liabilities 2015: $715Net Assets 2015: $3,1402015Assets 2020: $3,992Net Assets 2020: $3,9922020Assets 2021: $4,797Net Assets 2021: $4,7972021Assets 2022: $4,677Net Assets 2022: $4,6772022Assets 2023: $4,458Net Assets 2023: $4,4582023Assets 2024: $4,458Net Assets 2024: $4,4582024Assets 2025: $4,428Net Assets 2025: $4,4282025

Highlighted filing

2025

Assets$4,428
Liabilities-
Net Assets$4,428
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

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

$3.0K$2.0K$1.0K$0-$1.0KRevenue 2011: $2,250Expenses 2011: $1,155Net Income 2011: $1,0952011Revenue 2012: $185Expenses 2012: $430Net Income 2012: -$2452012Revenue 2013: $1,700Expenses 2013: $1,648Net Income 2013: $522013Revenue 2014: $0Expenses 2014: $125Net Income 2014: -$1252014Revenue 2015: $385Expenses 2015: $125Net Income 2015: $2602015Revenue 2020: $715Expenses 2020: $20Net Income 2020: $6952020Revenue 2021: $825Expenses 2021: $20Net Income 2021: $8052021Expenses 2022: $1202022Revenue 2023: $0Expenses 2023: $219Net Income 2023: -$2192023Revenue 2024: $100Expenses 2024: $100Net Income 2024: $02024Revenue 2025: $70Expenses 2025: $100Net Income 2025: -$302025

Highlighted filing

2025

Revenue$70
Expenses$100
Net Income-$30
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,428
Liabilities
-
Net assets
$4,428
Revenue
$70
Expenses
$100
Net income
-$30
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4,428$4,428$70$100$30
2024Detailed filing. Detailed filing data is available for this year.$4,458$4,458$100$100$0
2023Detailed filing. Detailed filing data is available for this year.$4,458$4,458$0$219$219
2022Detailed filing. Detailed filing data is available for this year.$4,677$4,677$120
2021Detailed filing. Detailed filing data is available for this year.$4,797$4,797$825$20$805
2020Detailed filing. Detailed filing data is available for this year.$3,992$3,992$715$20$695
2015Detailed filing. Detailed filing data is available for this year.$3,855$715$3,140$385$125$260
2014Detailed filing. Detailed filing data is available for this year.$2,880$2,880$0$125$125
2013Detailed filing. Detailed filing data is available for this year.$3,005$3,005$1,700$1,648$52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,953$2,953$185$430$245
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3,198$3,198$2,250$1,155$1,095
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$70
Mission and Program Overview

Mission

Organized exclusively as a mutual benefit corporation for non-profit purposes to promote the area described as the Central Business District through unified promotions advocacy rehabilitation and redevelopment.

Program Services

DescriptionGrantsExpenses
Provided representation for the Property Owners to the Downtown Business Advocacy Organization.$0$0
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jock WestPresident-$0--
Kay FosterSecretary-$0--
Stacey WagnerTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Downtown Billings Property Owners Association
EIN
26-3637321
Address
PO BOX 1935, BILLINGS, MT 59103-1935

Signing Officer

Name
Stacey Wagner
Title
Treasurer
Phone
4066710470
Signed
2026-03-03
Raw XML Appendix88 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Stacey Wagner
IRS990EZ/BooksInCareOfDetail/PhoneNum04066710470
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02 S Broadway
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO Box 1935
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Billings
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0591031935
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04458
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04428
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt070
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-30
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04458
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04428
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt070
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04458
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04428
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04458
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04428
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jock West
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kay Foster
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Stacey Wagner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Organized exclusively as a mutual benefit corporation for non-profit purposes to promote the area described as the Central Business District through unified promotions advocacy rehabilitation and redevelopment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided representation for the Property Owners to the Downtown Business Advocacy Organization.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0100
IRS990EZ/TotalRevenueAmt070
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Stacey Wagner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04066710470
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0DOWN
ReturnHeader/Filer/EIN0263637321
ReturnHeader/Filer/ForeignPhoneNum04066710470
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1935
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0591031935
ReturnHeader/ReturnTs02026-03-02T11:30:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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