Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
EIN 45-2805610 • 501(c)3 • Livingston, MT
Profile
The mission of the lbid is to facilitate an improved business climate in our historic downtown, which is heavily dependent on tourism. The vision of lbid is to be one of the motivating forces behind a successful business district which preserves our historic downtown, enriches our culture, and continues to improve and maintain the physical appearance and aesthetics of the district in order to continue to attract long-term and viable busineses, invigorate community activity, and enhance visitor experiences. The lbid also improves the functional characteristics of the downtown business district, such as enhancing the streetscape, conducting the maintenance that the city of livingston does not have the funds to perform, and develop a strong marketing program to advertise the area. Historic downtown livingston is a key atrraction to visitors and locals alike.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 35.2% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$262,979
Up $14,518 (+5.8%) from 2023
Liabilities
Up$464
Up $464 from 2023
Net Assets
Up$262,515
Up $14,054 (+5.7%) from 2023
Revenue
Up$284,630
Up $36,063 (+15%) from 2023
Expenses
Up$270,576
Up $19,174 (+7.6%) from 2023
Net Income
Up$14,054
Up $16,889 (+596%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the lbid is to facilitate an improved business climate in our historic downtown, which is heavily dependent on tourism. The vision of lbid is to be one of the motivating forces behind a successful business district which preserves our historic downtown, enriches our culture, and continues to improve and maintain the physical appearance and aesthetics of the district in order to continue to attract long-term and viable busineses, invigorate community activity, and enhance visitor experiences. The lbid also improves the functional characteristics of the downtown business district, such as enhancing the streetscape, conducting the maintenance that the city of livingston does not have the funds to perform, and develop a strong marketing program to advertise the area. Historic downtown livingston is a key atrraction to visitors and locals alike.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $247,725 | $262,979 | ▲ $15,254 |
| Land, Buildings, and Equipment, Net | $736 | - | - |
| Total Assets | $268,461 | $262,979 | ▼ $5,482 |
| Other Assets Total | $20,000 | - | - |
| Liabilities | |||
| Other Liabilities | $20,000 | $464 | ▼ $19,536 |
| Total Liabilities | $20,000 | $464 | ▼ $19,536 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $248,461 | $262,515 | ▲ $14,054 |
| Total Net Assets Fund Balance | $248,461 | $262,515 | ▲ $14,054 |
| Total Liabilities and Net Assets / Fund Balance | $268,461 | $262,979 | ▼ $5,482 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kris King | Executive Di | FT | $100,050 | $100,050 |
| Name | Title |
|---|---|
| Dale Sexton | Board Chair |
| Dale Hopkins | Board Member |
| James Langteaux | Board Member |
| Jeff Galli | Board Member |
| Lauren Silano | Board Member |
| Megan Eubank | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $147,276 |
| Salaries, Compensation, and Employee Benefits | $100,050 |
| Grants and Similar Amounts Paid | $23,250 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $89,386 | $10,664 | - | $100,050 |
| Advertising | $37,244 | - | - | $37,244 |
| Grants to Domestic Orgs | $23,250 | - | - | $23,250 |
| Office Expenses | $5,407 | $4,795 | - | $10,202 |
| Other Expenses | $9,829 | - | - | $9,829 |
| Fees for Services Accounting | - | $8,373 | - | $8,373 |
| Occupancy | $6,900 | - | - | $6,900 |
| All Other Expenses | $6,053 | - | - | $6,053 |
| Insurance | $575 | $1,369 | - | $1,944 |
| Conferences and Meetings | $1,730 | - | - | $1,730 |
| Total Functional Expenses | $245,375 | $25,201 | $0 | $270,576 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Tbid Grants | - | - | - | $23,250 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Taxes | $464 |
“Reviewed by executive director and board chair prior to filing.”
“UPON REQUEST”
“The mission of the lbid is to facilitate an improved business climate in our historic downtown, which is heavily dependent on tourism. The vision of lbid is to be one of the motivating forces behind a successful business district which preserves our historic downtown, enriches our culture, and continues to improve and maintain the physical appearance and aesthetics of the district in order to continue to attract long-term and viable busineses, invigorate community activity, and enhance visitor experiences. The lbid also improves the functional characteristics of the downtown business district, such as enhancing the streetscape, conducting the maintenance that the city of livingston does not have the funds to perform, and develop a strong marketing program to advertise the area. Historic downtown livingston is a key atrraction to visitors and locals alike.”
“Board of directors are not compensated.”
“The lbid was formed in 2011 after a majority (60%+) of the downtown business owners signed a petition in favor of creating the district, which was then approved by the city commission. In fiscal 2021, by vote of the city commission, the lbid was renewed for an additional 10 years, expiring in march 2031. Property owners within the district pay an additional tax to fund the purposes of the lbid. In july 2020 lbid was awarded a contract by the city of livingston to oversee the explore livingston coalition, a partnership with the livingstson destination management organization (dmo/cvb) and tourism business improvement district (tbid) which share resources, an executive director, office and overlapping missions to build a sustainable year-round economy in livingston while providing strategic stewardship to preserve quality of life and place for residents, and quality of experience for visitors. The coalition partnership management include the three organization's books as one master budget reporting to the irs. Each organization operates under the direction of their separate boards of directors, by-laws, missions, district and state regulations, and audits as required but share bookkeeping records and resources. All marketing plans and budgets are reviewed and approved annually by each organizatio's board of directors and the livingston city commission, with the dmo/cvb also overseen by the state of montana tourism advisory council and the montana department of commerce, which also performs annual audits. The primary programs funded by the lbid include marketing and district business support, maintenance of sidewalk trash cans, graffiti mitigation, installing and maintaining flower baskets, holiday decorations, and a banner program to advertise local nonprofits and events. This past year we co-hosted the statemwaide montana main street conference for the first time ever and are in the second year of a popular downtown oktoberfest. Lbid works with partners for a light up livingston event that draws more than 5,000 people to downtown. Lbid fundraised for new low water downtown flower baskets to decorate the district while minimizing labor costs and water usage. Lbid convened an educational "who does what downtown", inviting a dozen groups, from the city public works to the chief of police to the gallery association, to present their areas of responsibilities in the district. Lbid partnered with business-led promotion of small business saturday with a popular scavenger hunt to bring people downtown.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 37244 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 37244 |
| IRS990/AllOtherContributionsAmt | 0 | 23315 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6053 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6053 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BOARD CHAIR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4062209600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 284 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LIVINGSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59047 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 247725 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 262979 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 10664 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 89386 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 100050 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1730 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1730 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 280647 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 23250 |
| IRS990/CYInvestmentIncomeAmt | 0 | 988 |
| IRS990/CYOtherExpensesAmt | 0 | 147276 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2995 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 14054 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 100050 |
| IRS990/CYTotalExpensesAmt | 0 | 270576 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 284630 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE LBID WAS FORMED IN 2011 AFTER A MAJORITY (60%+) OF THE DOWNTOWN BUSINESS OWNERS SIGNED A PETITION IN FAVOR OF CREATING THE DISTRICT, WHICH WAS THEN APPROVED BY THE CITY COMMISSION. IN FISCAL 2021, BY VOTE OF THE CITY COMMISSION, THE LBID WAS RENEWED FOR AN ADDITIONAL 10 YEARS, EXPIRING IN MARCH 2031. PROPERTY OWNERS WITHIN THE DISTRICT PAY AN ADDITIONAL TAX TO FUND THE PURPOSES OF THE LBID. IN JULY 2020 LBID WAS AWARDED A CONTRACT BY THE CITY OF LIVINGSTON TO OVERSEE THE EXPLORE LIVINGSTON COALITION, A PARTNERSHIP WITH THE LIVINGSTSON DESTINATION MANAGEMENT ORGANIZATION (DMO/CVB) AND TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) WHICH SHARE RESOURCES, AN EXECUTIVE DIRECTOR, OFFICE AND OVERLAPPING MISSIONS TO BUILD A SUSTAINABLE YEAR-ROUND ECONOMY IN LIVINGSTON WHILE PROVIDING STRATEGIC STEWARDSHIP TO PRESERVE QUALITY OF LIFE AND PLACE FOR RESIDENTS, AND QUALITY OF EXPERIENCE FOR VISITORS. THE COALITION PARTNERSHIP MANAGEMENT INCLUDE THE THREE ORGANIZATION'S BOOKS AS ONE MASTER BUDGET REPORTING TO THE IRS. EACH ORGANIZATION OPERATES UNDER THE DIRECTION OF THEIR SEPARATE BOARDS OF DIRECTORS, BY-LAWS, MISSIONS, DISTRICT AND STATE REGULATIONS, AND AUDITS AS REQUIRED BUT SHARE BOOKKEEPING RECORDS AND RESOURCES. ALL MARKETING PLANS AND BUDGETS ARE REVIEWED AND APPROVED ANNUALLY BY EACH ORGANIZATIO'S BOARD OF DIRECTORS AND THE LIVINGSTON CITY COMMISSION, WITH THE DMO/CVB ALSO OVERSEEN BY THE STATE OF MONTANA TOURISM ADVISORY COUNCIL AND THE MONTANA DEPARTMENT OF COMMERCE, WHICH ALSO PERFORMS ANNUAL AUDITS. THE PRIMARY PROGRAMS FUNDED BY THE LBID INCLUDE MARKETING AND DISTRICT BUSINESS SUPPORT, MAINTENANCE OF SIDEWALK TRASH CANS, GRAFFITI MITIGATION, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. THIS PAST YEAR WE CO-HOSTED THE STATEMWAIDE MONTANA MAIN STREET CONFERENCE FOR THE FIRST TIME EVER AND ARE IN THE SECOND YEAR OF A POPULAR DOWNTOWN OKTOBERFEST. LBID WORKS WITH PARTNERS FOR A LIGHT UP LIVINGSTON EVENT THAT DRAWS MORE THAN 5,000 PEOPLE TO DOWNTOWN. LBID FUNDRAISED FOR NEW LOW WATER DOWNTOWN FLOWER BASKETS TO DECORATE THE DISTRICT WHILE MINIMIZING LABOR COSTS AND WATER USAGE. LBID CONVENED AN EDUCATIONAL "WHO DOES WHAT DOWNTOWN", INVITING A DOZEN GROUPS, FROM THE CITY PUBLIC WORKS TO THE CHIEF OF POLICE TO THE GALLERY ASSOCIATION, TO PRESENT THEIR AREAS OF RESPONSIBILITIES IN THE DISTRICT. LBID PARTNERED WITH BUSINESS-LED PROMOTION OF SMALL BUSINESS SATURDAY WITH A POPULAR SCAVENGER HUNT TO BRING PEOPLE DOWNTOWN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 245375 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8373 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8373 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KRIS KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MEGAN EUBANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF GALLI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DALE HOPKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES LANGTEAUX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DALE SEXTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LAUREN SILANO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 100050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2019 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 257332 |
| IRS990/GrantAmt | 0 | 23250 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 23250 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 23250 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 284630 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1369 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 575 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1944 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 988 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 988 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1840 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 736 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1840 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 248461 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 262515 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 248461 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 262515 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 6900 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 6900 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4795 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5407 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10202 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 20000 |
| IRS990/OtherExpensesGrp/Desc | 0 | EVENT SPONSORSHIP |
| IRS990/OtherExpensesGrp/Desc | 1 | FLOWERS & TRASH MAINTENAN |
| IRS990/OtherExpensesGrp/Desc | 2 | YELLOWSTONE HARVEST |
| IRS990/OtherExpensesGrp/Desc | 3 | PRINT & DIGITAL ADVERTISI |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 30519 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 20616 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13866 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9829 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30519 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 20616 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13866 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9829 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 464 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DALE SEXTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LBID PROGRAM INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2995 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2995 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAXES |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD OF DIRECTORS ARE NOT COMPENSATED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE LBID WAS FORMED IN 2011 AFTER A MAJORITY (60%+) OF THE DOWNTOWN BUSINESS OWNERS SIGNED A PETITION IN FAVOR OF CREATING THE DISTRICT, WHICH WAS THEN APPROVED BY THE CITY COMMISSION. IN FISCAL 2021, BY VOTE OF THE CITY COMMISSION, THE LBID WAS RENEWED FOR AN ADDITIONAL 10 YEARS, EXPIRING IN MARCH 2031. PROPERTY OWNERS WITHIN THE DISTRICT PAY AN ADDITIONAL TAX TO FUND THE PURPOSES OF THE LBID. IN JULY 2020 LBID WAS AWARDED A CONTRACT BY THE CITY OF LIVINGSTON TO OVERSEE THE EXPLORE LIVINGSTON COALITION, A PARTNERSHIP WITH THE LIVINGSTSON DESTINATION MANAGEMENT ORGANIZATION (DMO/CVB) AND TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) WHICH SHARE RESOURCES, AN EXECUTIVE DIRECTOR, OFFICE AND OVERLAPPING MISSIONS TO BUILD A SUSTAINABLE YEAR-ROUND ECONOMY IN LIVINGSTON WHILE PROVIDING STRATEGIC STEWARDSHIP TO PRESERVE QUALITY OF LIFE AND PLACE FOR RESIDENTS, AND QUALITY OF EXPERIENCE FOR VISITORS. THE COALITION PARTNERSHIP MANAGEMENT INCLUDE THE THREE ORGANIZATION'S BOOKS AS ONE MASTER BUDGET REPORTING TO THE IRS. EACH ORGANIZATION OPERATES UNDER THE DIRECTION OF THEIR SEPARATE BOARDS OF DIRECTORS, BY-LAWS, MISSIONS, DISTRICT AND STATE REGULATIONS, AND AUDITS AS REQUIRED BUT SHARE BOOKKEEPING RECORDS AND RESOURCES. ALL MARKETING PLANS AND BUDGETS ARE REVIEWED AND APPROVED ANNUALLY BY EACH ORGANIZATIO'S BOARD OF DIRECTORS AND THE LIVINGSTON CITY COMMISSION, WITH THE DMO/CVB ALSO OVERSEEN BY THE STATE OF MONTANA TOURISM ADVISORY COUNCIL AND THE MONTANA DEPARTMENT OF COMMERCE, WHICH ALSO PERFORMS ANNUAL AUDITS. THE PRIMARY PROGRAMS FUNDED BY THE LBID INCLUDE MARKETING AND DISTRICT BUSINESS SUPPORT, MAINTENANCE OF SIDEWALK TRASH CANS, GRAFFITI MITIGATION, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. THIS PAST YEAR WE CO-HOSTED THE STATEMWAIDE MONTANA MAIN STREET CONFERENCE FOR THE FIRST TIME EVER AND ARE IN THE SECOND YEAR OF A POPULAR DOWNTOWN OKTOBERFEST. LBID WORKS WITH PARTNERS FOR A LIGHT UP LIVINGSTON EVENT THAT DRAWS MORE THAN 5,000 PEOPLE TO DOWNTOWN. LBID FUNDRAISED FOR NEW LOW WATER DOWNTOWN FLOWER BASKETS TO DECORATE THE DISTRICT WHILE MINIMIZING LABOR COSTS AND WATER USAGE. LBID CONVENED AN EDUCATIONAL "WHO DOES WHAT DOWNTOWN", INVITING A DOZEN GROUPS, FROM THE CITY PUBLIC WORKS TO THE CHIEF OF POLICE TO THE GALLERY ASSOCIATION, TO PRESENT THEIR AREAS OF RESPONSIBILITIES IN THE DISTRICT. LBID PARTNERED WITH BUSINESS-LED PROMOTION OF SMALL BUSINESS SATURDAY WITH A POPULAR SCAVENGER HUNT TO BRING PEOPLE DOWNTOWN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REVIEWED BY EXECUTIVE DIRECTOR AND BOARD CHAIR PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHERINE E MOODY |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T16:07:54-04:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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