Civic Intelligence

Billings Masonic Center Association Inc

EIN 36-3388536 • 501(c)2 • Billings, MT

Profile

NONE

PO Box 21036Billings, MT 59104-1036

www.montanafreemasons.org/BEARTOOTH/BMC

Siviq Scores

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

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

3.83x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-144%

Higher net margin than 8% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

3.9%

Faster asset growth than 77% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,205,190

Up $132,737 (+12%) from 2023

Liabilities

Up

$37,852

Up $708 (+1.9%) from 2023

Net Assets

Up

$1,167,338

Up $132,029 (+13%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin8th percentile

Revenue

Up

$9,885

Up $41,882 (+131%) from 2023

Expenses

Up

$24,119

Up $13,284 (+123%) from 2023

Net Income

Up

-$14,234

Up $28,598 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,351,306Liabilities 2010: $36,310Net Assets 2010: $1,314,9962010Assets 2011: $1,352,030Liabilities 2011: $36,310Net Assets 2011: $1,315,7202011Assets 2012: $1,410,411Liabilities 2012: $36,310Net Assets 2012: $1,374,1012012Assets 2013: $1,499,359Liabilities 2013: $36,310Net Assets 2013: $1,463,0492013Assets 2014: $1,417,035Liabilities 2014: $36,310Net Assets 2014: $1,380,7252014Assets 2015: $1,260,056Liabilities 2015: $36,310Net Assets 2015: $1,223,7462015Assets 2016: $1,252,567Liabilities 2016: $36,310Net Assets 2016: $1,216,2572016Assets 2017: $1,300,137Liabilities 2017: $36,310Net Assets 2017: $1,263,8272017Assets 2018: $1,137,979Liabilities 2018: $37,769Net Assets 2018: $1,100,2102018Assets 2019: $1,247,170Liabilities 2019: $37,591Net Assets 2019: $1,209,5792019Assets 2020: $1,146,822Liabilities 2020: $39,721Net Assets 2020: $1,107,1012020Assets 2021: $1,136,311Liabilities 2021: $43,562Net Assets 2021: $1,092,7492021Assets 2022: $1,115,600Liabilities 2022: $37,459Net Assets 2022: $1,078,1412022Assets 2023: $1,072,453Liabilities 2023: $37,144Net Assets 2023: $1,035,3092023Assets 2024: $1,205,190Liabilities 2024: $37,852Net Assets 2024: $1,167,3382024

Highlighted filing

2024

Assets$1,205,190
Liabilities$37,852
Net Assets$1,167,338
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$100K$0-$100K-$200KExpenses 2010: $2142010Expenses 2011: $30,5942011Expenses 2012: -$60,4382012Revenue 2013: $6,768Expenses 2013: -$82,180Net Income 2013: $88,9482013Revenue 2014: $34,436Expenses 2014: $116,760Net Income 2014: -$82,3242014Revenue 2015: -$52,597Expenses 2015: $104,382Net Income 2015: -$156,9792015Revenue 2016: -$7,122Expenses 2016: $367Net Income 2016: -$7,4892016Revenue 2017: $47,693Expenses 2017: $123Net Income 2017: $47,5702017Revenue 2018: -$5,048Expenses 2018: $168,204Net Income 2018: -$173,2522018Revenue 2019: -$81,261Expenses 2019: $5,313Net Income 2019: -$86,5742019Revenue 2020: -$31,606Expenses 2020: $5,138Net Income 2020: -$36,7442020Revenue 2021: -$4,248Expenses 2021: $6,519Net Income 2021: -$10,7672021Revenue 2022: -$3,315Expenses 2022: $11,293Net Income 2022: -$14,6082022Revenue 2023: -$31,997Expenses 2023: $10,835Net Income 2023: -$42,8322023Revenue 2024: $9,885Expenses 2024: $24,119Net Income 2024: -$14,2342024

Highlighted filing

2024

Revenue$9,885
Expenses$24,119
Net Income-$14,234
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,205,190
Liabilities
$37,852
Net assets
$1,167,338
Revenue
$9,885
Expenses
$24,119
Net income
-$14,234
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.17$0.01$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.04$1.04$0.03$0.01$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.04$1.08$0.00$0.01$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.09$0.00$0.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.03$0.01$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.21$0.08$0.01$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$0.01$0.17$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.04$1.26$0.05$0.00$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.22$0.01$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$0.05$0.10$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$0.03$0.12$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.50$0.04$1.46$0.01$0.08$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.04$1.37$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.04$1.32$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.04$1.31$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.2
Gross Receipts
$294,846
Mission and Program Overview

Mission

NONE

Ownership and maintenance of masonic center building for benefit of masonic bodies who lease the building from the association

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,035,309$1,167,338▲ $132,029
Investments in Publicly Traded Securities$1,030,009$1,154,844▲ $124,835
Loans From Officers Directors$36,310$36,310→ $0
Cash and Non-Interest-Bearing Accounts$17,956$26,507▲ $8,551
Land, Buildings, and Equipment, Net$21,505$20,856▼ $649
Investments Program Related$2,983$2,983→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,072,453$1,205,190▲ $132,737
Liabilities
Accounts Payable and Accrued Expenses$834$1,542▲ $708
Total Liabilities$37,144$37,852▲ $708
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,035,309$1,167,338▲ $132,029
Total Liabilities and Net Assets / Fund Balance$1,072,453$1,205,190▲ $132,737

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,748$1,648,183$1,667,931
Equipment$1,108$15,454$16,562
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Gerald GiebinkPresident
Dennis DuffyVice President
Beverly EllingsonRepresentative
Greg HubbsRepresentative
Jacob HammersmithRepresentative
Jordan WebberRepresentative
Joy RoyRepresentative
Kris KuhrRepresentative
Ron BoydRepresentative
Sandra McintoshRepresentative
Tom HornungRepresentative / Former Treasurer
Jason AschemanSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,950
Program Service Revenue
$0
Investment Income
$41,642
Other Revenue
$-36,707
All Other Contributions
$4,950
Change in Net Assets
$-14,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,142
Salaries, Compensation, and Employee Benefits$11,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$10,620
Fees for Service Investment Mgmnt Fees---$9,445
Fees for Services Accounting---$2,200
Payroll Taxes---$1,357
Other Expenses---$497
Total Functional Expenses$0$0$0$24,119
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$36,310$36,310→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Organization does not review the 990 process.”

Form 990, Part VI, Section C, Line 19

“The organization does not make available its financial statements, governing documents, and conflicts of interest policy to the public.”

Filing and Contact Details

Filer

Filer Name
Billings Masonic Center Association Inc
EIN
36-3388536
Phone
4062596557
Address
PO BOX 21036, BILLINGS, MT 59104-1036

Signing Officer

Name
Dennis Duffy
Title
President
Phone
4062596557
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Duffy
Formed
1986
Legal Domicile
Mt
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
12

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Timothy Seymour
Phone
4066522320
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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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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS DUFFY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04503
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016101
IRS990/PYOtherExpensesAmt010835
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IRS990/RentalIncomeOrLossGrp/RealAmt0-44454
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01167338
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01648183
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01108
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015454
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016562
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt036310
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TO ORIGINAL MEMBERS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt036310
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION DOES NOT REVIEW THE 990 PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT MAKE AVAILABLE ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICTS OF INTEREST POLICY TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01205190
IRS990/TotalAssetsGrp/BOYAmt01072453
IRS990/TotalAssetsGrp/EOYAmt01205190
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IRS990/TotalLiabilitiesEOYAmt037852
IRS990/TotalLiabilitiesGrp/BOYAmt037144
IRS990/TotalLiabilitiesGrp/EOYAmt037852
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt041642
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-36707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09885
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01072453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01205190
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01101 BROADWATER AVE
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059102
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MONTANAFREEMASONS.ORG/BEARTOOTH/BMC
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS DUFFY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04062596557
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS MASONIC CENTER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0363388536
ReturnHeader/Filer/PhoneNum04062596557
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 21036
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0591041036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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/PreparerPersonNm0TIMOTHY SEYMOUR
ReturnHeader/ReturnTs02025-06-30T09:49:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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