Civic Intelligence

Montana Federation of Public Employees

990 • Fiscal year 2020 • EIN 81-0304158

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 13, 2021

Organization ProfileN/A
510 North 29th StreetBillings, MT 59101

(406) 248-9812

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.23x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.77x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Net Margin

79th percentile

20%

Higher net margin than 79% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$4,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Asset Growth

44th percentile

3.5%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

-3.0%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$843,934

Up $28,763 (+3.5%) from 2019

Net Assets

Up

$646,625

Up $52,364 (+8.8%) from 2019

Liabilities

Down

$197,309

Down $23,601 (-11%) from 2019

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin79th percentile

Revenue

Down

$256,842

Down $7,938 (-3.0%) from 2019

Expenses

Down

$205,761

Down $15,159 (-6.9%) from 2019

Net Income

Up

$51,081

Up $7,221 (+16%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $793,630Liabilities 2011: $12,213Net Assets 2011: $781,4172011Assets 2012: $786,045Liabilities 2012: $14,267Net Assets 2012: $771,7782012Assets 2013: $792,916Liabilities 2013: $11,788Net Assets 2013: $781,1282013Assets 2014: $871,562Liabilities 2014: $63,069Net Assets 2014: $808,4932014Assets 2015: $853,266Liabilities 2015: $10,355Net Assets 2015: $842,9112015Assets 2016: $843,334Liabilities 2016: $6,200Net Assets 2016: $837,1342016Assets 2017: $872,280Liabilities 2017: $5,755Net Assets 2017: $866,5252017Assets 2018: $801,581Liabilities 2018: $246,640Net Assets 2018: $554,9412018Assets 2019: $815,171Liabilities 2019: $220,910Net Assets 2019: $594,2612019Assets 2020: $843,934Liabilities 2020: $197,309Net Assets 2020: $646,6252020Assets 2021: $896,960Liabilities 2021: $181,162Net Assets 2021: $715,7982021Assets 2022: $847,300Liabilities 2022: $162,421Net Assets 2022: $684,8792022Assets 2023: $802,019Liabilities 2023: $215,224Net Assets 2023: $586,7952023

Highlighted filing

2020

Assets$843,934
Liabilities$197,309
Net Assets$646,625
Open 2020 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $256,353Expenses 2011: $265,581Net Income 2011: -$9,2282011Expenses 2012: $263,1482012Expenses 2013: $235,4862013Revenue 2014: $252,895Expenses 2014: $225,530Net Income 2014: $27,3652014Revenue 2015: $250,580Expenses 2015: $216,162Net Income 2015: $34,4182015Revenue 2016: $233,575Expenses 2016: $239,352Net Income 2016: -$5,7772016Revenue 2017: $258,277Expenses 2017: $228,886Net Income 2017: $29,3912017Revenue 2018: $261,658Expenses 2018: $221,071Net Income 2018: $40,5872018Revenue 2019: $264,780Expenses 2019: $220,920Net Income 2019: $43,8602019Revenue 2020: $256,842Expenses 2020: $205,761Net Income 2020: $51,0812020Revenue 2021: $275,317Expenses 2021: $216,387Net Income 2021: $58,9302021Revenue 2022: $251,820Expenses 2022: $260,613Net Income 2022: -$8,7932022Revenue 2023: $289,924Expenses 2023: $365,734Net Income 2023: -$75,8102023

Highlighted filing

2020

Revenue$256,842
Expenses$205,761
Net Income$51,081
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 13, 2021
Return Version
2019v5.0
Gross Receipts
$356,491
Mission and Program Overview

Mission

The mission of the Organization is to advocate for its members' human, constitutional, and professional rights. The Organization supports the goals of professional excellence, economic security for educators, adequate financing for public education, and strives to be a leader in solving social problems related to education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$455,718$441,063▼ $14,655
Cash and Non-Interest-Bearing Accounts$157,117$183,899▲ $26,782
Investments in Publicly Traded Securities$123,481$128,253▲ $4,772
Savings and Temporary Cash Investments$75,914$85,604▲ $9,690
Intangible Assets$201$96▼ $105
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$815,171$843,934▲ $28,763
Other Assets Total$2,740$5,019▲ $2,279
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,221$178,665▼ $21,556
Accounts Payable and Accrued Expenses$16,876$15,906▼ $970
Escrow Account Liability$2,213$2,213→ $0
Deferred Revenue$1,600$525▼ $1,075
Total Liabilities$220,910$197,309▼ $23,601
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$450,586$500,243▲ $49,657
Net Assets With Donor Restrictions$143,675$146,382▲ $2,707
Total Net Assets Fund Balance$594,261$646,625▲ $52,364
Total Liabilities and Net Assets / Fund Balance$815,171$843,934▲ $28,763

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,070$168,197$367,267
Leasehold Improvements$166,298$117,083$283,381
Land$72,823-$72,823
Other Land Buildings$2,872$45,630$48,502

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$124,712$1,380▲ $6,612$1,677$126,187
2018$124,289$748▲ $4,463-$124,712
2017$120,597$2,181▲ $5,968$1,457$124,289
2016$110,350$4,302--$114,652
2015$110,642$88--$110,730
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug RobisonPresidentPT$4,000$4,000
Teresa Mountains2nd Vice PresidPT$3,000$3,000
Alice AslesonSecretaryPT$2,000$2,000

Board Members and Trustees

NameTitle
Rachel SchillreffPresident
Brooke TaylorDirector
Jessica FelchleDirector
Matt SantalaDirector
Noreen BurrisDirector
Rachel CorcoranDirector
Shelly StantonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$252,257
Program Service Revenue
$0
Investment Income
$3,842
Other Revenue
$743
All Other Contributions
$69,534
Change in Net Assets
$51,081

Audited Revenue Reconciliation

Revenue per Audited Statements
$256,842
Total Revenue per Audited Statements
$256,842
Total Revenue per Form 990
$256,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$139,580
Other Expenses$63,181
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$106,935--$106,935
Other Salaries and Wages-$32,645-$32,645
Occupancy$10,331$3,443-$13,774
All Other Expenses$5,055$6,091-$11,146
Fees for Services Accounting-$5,800-$5,800
Conferences and Meetings$4,277$334-$4,611
Insurance$3,496--$3,496
Other Expenses$2,676$669-$3,345
Grants to Domestic Individuals$3,000--$3,000
Depreciation Depletion$1,054--$1,054
Travel$600$330-$930
Total Functional Expenses$152,709$53,052$0$205,761

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$205,761
Total Expenses per Audited Statements$205,761
Total Expenses per Form 990$205,761
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,900
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The organization has members as part of a common group of workers and is organized for the purpose of acting on behalf of members as a bargaining unit, advocate of members' human, constitutional, and professional rights, and educational excellence and freedoms.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The organization was provided with a finalized copy of the tax return and Form 8879 along with instructions to return a signed Form 8879 upon approval of the Form 990 by an authoritative representative of the organization.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, policies and procedures, and financial statements are available for viewing in the business office.”

Filing and Contact Details

Filer

Filer Name
Billings Education Association
EIN
81-0304158
Phone
4062489812
Address
510 North 29th Street, Billings, MT 59101

Signing Officer

Name
Doug Robison
Title
President
Signed
2021-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
7
Employees
2
Volunteers
120

Preparer

Firm
Mangis Accounting CPA Pc
Address
923 Broadwater Square, Billings, MT 59101
Preparer
Laurie Brogan
Phone
4062525550
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

“Security deposits for rentals”

Raw XML AppendixShowing 400 of 494 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016876
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015906
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of the Organization is to advocate for its members' human, constitutional, and professional rights. The Organization supports the goals of professional excellence, economic security for educators, adequate financing for public education, and strives to be a leader in solving social problems related to education.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt069534
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06091
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05055
IRS990/AllOtherExpensesGrp/TotalAmt011146
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jena Laughery
IRS990/BooksInCareOfDetail/PhoneNum04062489812
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0510 N 29th ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0Billings
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059101
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0157117
IRS990/CashNonInterestBearingGrp/EOYAmt0183899
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0106935
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0106935
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0334
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04277
IRS990/ConferencesMeetingsGrp/TotalAmt04611
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0252257
IRS990/CYGrantsAndSimilarPaidAmt03000
IRS990/CYInvestmentIncomeAmt03842
IRS990/CYOtherExpensesAmt063181
IRS990/CYOtherRevenueAmt0743
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt051081
IRS990/CYSalariesCompEmpBnftPaidAmt0139580
IRS990/CYTotalExpensesAmt0205761
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0256842
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01600
IRS990/DeferredRevenueGrp/EOYAmt0525
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01054
IRS990/DepreciationDepletionGrp/TotalAmt01054
IRS990/Desc0Representation of Billings teachers, educators, clinicians, and therapists and advocacy for their human, constitutional, and professional rights. Recognition of student excellence through a scholarship program and recognition of student need through an assistance program.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0143675
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0146382
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt02213
IRS990/EscrowAccountLiabilityGrp/EOYAmt02213
IRS990/ExpenseAmt0152709
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05800
IRS990/FeesForServicesAccountingGrp/TotalAmt05800
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Doug Robison
IRS990/Form990PartVIISectionAGrp/PersonNm1Teresa Mountains
IRS990/Form990PartVIISectionAGrp/PersonNm2Alice Asleson
IRS990/Form990PartVIISectionAGrp/PersonNm3Matt Santala
IRS990/Form990PartVIISectionAGrp/PersonNm4Brooke Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm5Jessica Felchle
IRS990/Form990PartVIISectionAGrp/PersonNm6Rachel Corcoran
IRS990/Form990PartVIISectionAGrp/PersonNm7Noreen Burris
IRS990/Form990PartVIISectionAGrp/PersonNm8Shelly Stanton
IRS990/Form990PartVIISectionAGrp/PersonNm9Rachel Schillreff
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt12nd Vice Presid
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-385
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt051269
IRS990/GrossReceiptsAmt0356491
IRS990/GrossRentsGrp/RealAmt046343
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt03496
IRS990/InsuranceGrp/TotalAmt03496
IRS990/IntangibleAssetsGrp/BOYAmt0201
IRS990/IntangibleAssetsGrp/EOYAmt096
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt0-1840
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04227
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04227
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0123481
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0128253
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0330910
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0455718
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0441063
IRS990/LandBldgEquipCostOrOtherBssAmt0771973
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt051654
IRS990/LessRentalExpensesGrp/RealAmt047995
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0182723
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the Organization is to advocate for its members' human, constitutional, and professional rights. The Organization supports the goals of professional excellence, economic security for educators, adequate financing for public education, and strives to be a leader in solving social problems related to education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0200221
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0178665
IRS990/NetAssetsOrFundBalancesBOYAmt0594261
IRS990/NetAssetsOrFundBalancesEOYAmt0646625
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-385
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-385
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018025
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1652
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-19677
IRS990/NetUnrelatedBusTxblIncmAmt0-10690
IRS990/NetUnrlzdGainsLossesInvstAmt03123
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0450586
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0500243
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt03443
IRS990/OccupancyGrp/ProgramServicesAmt010331
IRS990/OccupancyGrp/TotalAmt013774
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02740
IRS990/OtherAssetsTotalGrp/EOYAmt05019
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Taxes & Licenses
IRS990/OtherExpensesGrp/Desc2Maintenance and Repair
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03740
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1669
IRS990/OtherExpensesGrp/ProgramServicesAmt04337
IRS990/OtherExpensesGrp/ProgramServicesAmt16312
IRS990/OtherExpensesGrp/ProgramServicesAmt24636
IRS990/OtherExpensesGrp/ProgramServicesAmt32676
IRS990/OtherExpensesGrp/TotalAmt08077
IRS990/OtherExpensesGrp/TotalAmt16312
IRS990/OtherExpensesGrp/TotalAmt24636
IRS990/OtherExpensesGrp/TotalAmt33345
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc1Tax benefit
IRS990/OtherRevenueMiscGrp/ExclusionAmt02279
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0116
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0116
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12279
IRS990/OtherRevenueTotalAmt02395
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032645
IRS990/OtherSalariesAndWagesGrp/TotalAmt032645
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0253823
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt07583
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt065967
IRS990/PYOtherRevenueAmt03374
IRS990/PYRevenuesLessExpensesAmt043860
IRS990/PYSalariesCompEmpBnftPaidAmt0151953
IRS990/PYTotalExpensesAmt0220920
IRS990/PYTotalRevenueAmt0264780
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt051081
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1652
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075914
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085604
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt02900
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Support candidates who support education at the local and state level.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0199070
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0168197
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0367267
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01840
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0124712
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01380
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0126187
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06612
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt01677
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01788
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0124289
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0748
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0124712
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04463
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0120597
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02181
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0124289
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05968
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01457
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0110350
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt04302
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0114652
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0110642
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt088
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0110730
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0205761
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt072823
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072823
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0166298
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0117083
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0283381
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02872
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045630
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048502
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt0256842
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Security deposits for rentals
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b: Explanation of escrow account liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0441063
IRS990ScheduleD/TotalExpensesPerForm990Amt0205761
IRS990ScheduleD/TotalRevenuePerForm990Amt0256842
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0256842
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0205761
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members as part of a common group of workers and is organized for the purpose of acting on behalf of members as a bargaining unit, advocate of members' human, constitutional, and professional rights, and educational excellence and freedoms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization was provided with a finalized copy of the tax return and Form 8879 along with instructions to return a signed Form 8879 upon approval of the Form 990 by an authoritative representative of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and procedures, and financial statements are available for viewing in the business office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0Billings Education Association
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0BEA Real Estate Holding LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0447031
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0Office Rentals
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt028318

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$843,934
Liabilities
$197,309
Net assets
$646,625
Revenue
$256,842
Expenses
$205,761
Net income
$51,081
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$8.02$2.15$5.87$2.90$3.66$0.76
2022Detailed filing. Detailed filing data is available for this year.$8.47$1.62$6.85$2.52$2.61$0.09
2021Detailed filing. Detailed filing data is available for this year.$8.97$1.81$7.16$2.75$2.16$0.59
2020Detailed filing. Detailed filing data is available for this year.$8.44$1.97$6.47$2.57$2.06$0.51
2019Detailed filing. Detailed filing data is available for this year.$8.15$2.21$5.94$2.65$2.21$0.44
2018Detailed filing. Detailed filing data is available for this year.$8.02$2.47$5.55$2.62$2.21$0.41
2017Detailed filing. Detailed filing data is available for this year.$8.72$0.06$8.67$2.58$2.29$0.29
2016Detailed filing. Detailed filing data is available for this year.$8.43$0.06$8.37$2.34$2.39$0.06
2015Detailed filing. Detailed filing data is available for this year.$8.53$0.10$8.43$2.51$2.16$0.34
2014Detailed filing. Detailed filing data is available for this year.$8.72$0.63$8.08$2.53$2.26$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.93$0.12$7.81$2.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.86$0.14$7.72$2.63
2011Summary only. Only limited summary data is available for this year.$7.94$0.12$7.81$2.56$2.66$0.09