Civic Intelligence

Billings Pipe Trades Apprentice and Journeyman Training Fund

EIN 81-0344080 • 501(c)5 • Billings, MT

Profile

Standardizing, improving, training and supervising instruction programs for apprentices and journeymen of the pipe trades profession in the Billings area.

PO Box 30616Billings, MT 59107

n/A

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.01x

Higher debt load relative to assets than 1% of similar nonprofits.

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

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

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

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

66th percentile

9.6%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

43rd percentile

4.4%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$770,107

Up $67,367 (+9.6%) from 2024

Liabilities

Down

-$4,154

Down $4,882 (-671%) from 2024

Net Assets

Up

$774,261

Up $72,249 (+10%) from 2024

Operations
Liabilities / Revenue1st percentileNet Margin61st percentile

Revenue

Up

$614,216

Up $25,874 (+4.4%) from 2024

Expenses

Down

$541,966

Down $16,684 (-3.0%) from 2024

Net Income

Up

$72,250

Up $42,558 (+143%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$1.0M$500K$0-$500KAssets 2011: $308,809Liabilities 2011: $0Net Assets 2011: $308,8092011Assets 2012: $312,748Liabilities 2012: $0Net Assets 2012: $312,7482012Assets 2013: $481,106Liabilities 2013: $0Net Assets 2013: $481,1062013Assets 2014: $451,883Liabilities 2014: $0Net Assets 2014: $451,8832014Assets 2015: $457,747Liabilities 2015: $0Net Assets 2015: $457,7472015Assets 2016: $594,321Liabilities 2016: $0Net Assets 2016: $594,3212016Assets 2017: $653,917Liabilities 2017: $0Net Assets 2017: $653,9172017Assets 2018: $697,869Liabilities 2018: $0Net Assets 2018: $697,8692018Assets 2019: $877,277Liabilities 2019: $0Net Assets 2019: $877,2772019Assets 2020: $766,282Liabilities 2020: $23,330Net Assets 2020: $742,9522020Assets 2021: $662,116Liabilities 2021: $3,319Net Assets 2021: $658,7972021Assets 2022: $573,856Liabilities 2022: -$2,595Net Assets 2022: $576,4512022Assets 2023: $669,780Liabilities 2023: -$2,540Net Assets 2023: $672,3202023Assets 2024: $702,740Liabilities 2024: $728Net Assets 2024: $702,0122024Assets 2025: $770,107Liabilities 2025: -$4,154Net Assets 2025: $774,2612025

Highlighted filing

2025

Assets$770,107
Liabilities-$4,154
Net Assets$774,261
Open 2025 Filing

Operations Trend

Revenue Growth43rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $262,854Expenses 2011: $334,077Net Income 2011: -$71,2232011Revenue 2012: $358,995Expenses 2012: $355,056Net Income 2012: $3,9392012Revenue 2013: $526,760Expenses 2013: $358,402Net Income 2013: $168,3582013Revenue 2014: $315,626Expenses 2014: $344,849Net Income 2014: -$29,2232014Revenue 2015: $349,826Expenses 2015: $343,962Net Income 2015: $5,8642015Revenue 2016: $480,091Expenses 2016: $343,517Net Income 2016: $136,5742016Revenue 2017: $396,994Expenses 2017: $337,398Net Income 2017: $59,5962017Revenue 2018: $379,301Expenses 2018: $335,349Net Income 2018: $43,9522018Revenue 2019: $570,654Expenses 2019: $391,246Net Income 2019: $179,4082019Revenue 2020: $311,842Expenses 2020: $446,167Net Income 2020: -$134,3252020Revenue 2021: $392,363Expenses 2021: $476,518Net Income 2021: -$84,1552021Revenue 2022: $373,935Expenses 2022: $456,303Net Income 2022: -$82,3682022Revenue 2023: $568,189Expenses 2023: $472,320Net Income 2023: $95,8692023Revenue 2024: $588,342Expenses 2024: $558,650Net Income 2024: $29,6922024Revenue 2025: $614,216Expenses 2025: $541,966Net Income 2025: $72,2502025

Highlighted filing

2025

Revenue$614,216
Expenses$541,966
Net Income$72,250
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$770,107
Liabilities
-$4,154
Net assets
$774,261
Revenue
$614,216
Expenses
$541,966
Net income
$72,250
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$0.04$7.74$6.14$5.42$0.72
2024Detailed filing. Detailed filing data is available for this year.$7.03$0.01$7.02$5.88$5.59$0.30
2023Detailed filing. Detailed filing data is available for this year.$6.70$0.03$6.72$5.68$4.72$0.96
2022Detailed filing. Detailed filing data is available for this year.$5.74$0.03$5.76$3.74$4.56$0.82
2021Detailed filing. Detailed filing data is available for this year.$6.62$0.03$6.59$3.92$4.77$0.84
2020Detailed filing. Detailed filing data is available for this year.$7.66$0.23$7.43$3.12$4.46$1.34
2019Detailed filing. Detailed filing data is available for this year.$8.77$0.00$8.77$5.71$3.91$1.79
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$3.79$3.35$0.44
2017Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$3.97$3.37$0.60
2016Summary only. Only limited summary data is available for this year.$5.94$0.00$5.94$4.80$3.44$1.37
2015Summary only. Only limited summary data is available for this year.$4.58$0.00$4.58$3.50$3.44$0.06
2014Summary only. Only limited summary data is available for this year.$4.52$0.00$4.52$3.16$3.45$0.29
2013Summary only. Only limited summary data is available for this year.$4.81$0.00$4.81$5.27$3.58$1.68
2012Summary only. Only limited summary data is available for this year.$3.13$0.00$3.13$3.59$3.55$0.04
2011Summary only. Only limited summary data is available for this year.$3.09$0.00$3.09$2.63$3.34$0.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Sep 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,199,739
Mission and Program Overview

Mission

Standardizing, improving, training and supervising instruction programs for apprentices and journeymen of the pipe trades profession in the Billings area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$702,012$774,261▲ $72,249
Investments in Publicly Traded Securities$473,754$496,074▲ $22,320
Savings and Temporary Cash Investments$160,627$152,906▼ $7,721
Cash and Non-Interest-Bearing Accounts$39,805$101,847▲ $62,042
Land, Buildings, and Equipment, Net$28,554$19,280▼ $9,274
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$702,740$770,107▲ $67,367
Other Assets Total-$0-
Liabilities
Other Liabilities$728$-4,154▼ $4,882
Total Liabilities$728$-4,154▼ $4,882
Net Assets / Fund Balance
Total Net Assets Fund Balance$702,012$774,261▲ $72,249
Total Liabilities and Net Assets / Fund Balance$702,740$770,107▲ $67,367

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,280$30,377$49,657
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Mykal JorgensonCoordinator$137,430$68,596$206,026

Board Members and Trustees

NameTitle
Clint McCullochTrustee
Kevin GentryTrustee
Mark JonesTrustee
Skylar BestTrustee
Stanford StevensTrustee
Dan GlennonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$552,861
Investment Income
$30,970
Other Revenue
$30,385
Change in Net Assets
$72,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,326
Other Expenses$204,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$206,026
Other Salaries and Wages$76,549--$76,549
Payment Travel Entrtnmnt Publicly Ofcl$51,402--$51,402
Occupancy$30,000--$30,000
Pension Plan Contributions$18,794--$18,794
Payroll Taxes$18,611--$18,611
Other Employee Benefits$17,346--$17,346
Office Expenses$15,481--$15,481
Insurance-$10,570-$10,570
Depreciation Depletion---$9,274
Fees for Service Investment Mgmnt Fees-$6,266-$6,266
Fees for Services Accounting-$2,100-$2,100
Other Expenses$1,234--$1,234
All Other Expenses$1,223--$1,223
Fees for Services Other-$199-$199
Total Functional Expenses$307,531$19,135$0$541,966
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll liab$-4,154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Billings Pipe Trades Apprentice and
EIN
81-0344080
Phone
4062529371
Address
PO BOX 30616, BILLINGS, MT 59107

Signing Officer

Name
Mykal
Title
Jorgenson
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Theresa Sherbo CPA
Address
2047 Broadwater Ave Unit 3, Billings, MT 59102
Preparer
Theresa A Sherbo CPA
Phone
4069694455
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“= -$1”

Raw XML Appendix371 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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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127660
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02725
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127660
IRS990/OtherRevenueTotalAmt030385
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt076549
IRS990/OtherSalariesAndWagesGrp/TotalAmt076549
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IRS990/PayrollTaxesGrp/TotalAmt018611
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IRS990/PensionPlanContributionsGrp/TotalAmt018794
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0552861
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IRS990/PYInvestmentIncomeAmt025167
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt051402
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt030377
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-4154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liab
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IRS990ScheduleD/TotalLiabilityAmt0-4154
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt068596
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Mykal Jorgenson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Coordinator
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2= -$1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0702740
IRS990/TotalAssetsEOYAmt0770107
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IRS990/TotalAssetsGrp/EOYAmt0770107
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307531
IRS990/TotalFunctionalExpensesGrp/TotalAmt0541966
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IRS990/TotalLiabilitiesGrp/EOYAmt0-4154
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0702012
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0774261
IRS990/TotalOtherCompensationAmt068596
IRS990/TotalProgramServiceExpensesAmt0541967
IRS990/TotalProgramServiceRevenueAmt0552861
IRS990/TotalReportableCompFromOrgAmt0137430
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0614216
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0614216
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0702740
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0770107
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 30616
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059107
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MYKAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0JORGENSON
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS PIPE TRADES APPRENTICE AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOURNEYMAN TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0810344080
ReturnHeader/Filer/PhoneNum04062529371
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 30616
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461956875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Theresa Sherbo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02047 Broadwater Ave Unit 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04069694455
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theresa A Sherbo CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-22T12:35:47-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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