Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Montana Assn of Reg Land Surveyors
EIN 81-0415111 • 501(c)6 • Sidney, MT
Profile
Enhance and educate land surveyors
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Balance Sheet
Assets
Down$52,030
Down $53,897 (-51%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$52,030
Down $53,897 (-51%) from 2024
Revenue
Down$144,037
Down $51,376 (-26%) from 2024
Expenses
Down$177,320
Down $6,201 (-3.4%) from 2024
Net Income
Down-$33,283
Down $45,175 (-380%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $52,030
- Liabilities
- -
- Net assets
- $52,030
- Revenue
- $144,037
- Expenses
- $177,320
- Net income
- -$33,283
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Oct 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $144,037
Mission and Program Overview
Mission
To enhance and provide education to registered land surveyors as a professional group.
The primary objective of the association is to promote and encourage a high level of professionalism and eduction in the field of land surveying. This is accomplished by providing continuing education for all members. The organization covers the state of montana.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE PRIMARY OBJECTIVE OF THE ASSOCIATION IS TO PROMOTE AND ENCOURAGE A HIGH LEVEL OF PROFESSIONALISM AND EDUCTION IN THE FIELD OF LAND SURVEYING. THIS IS ACCOMPLISHED BY PROVIDING CONTINUING EDUCATION FOR ALL MEMBERS. THE ORGANIZATION COVERS THE STATE OF MONTANA. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOSHUA HILLING | Director | - | $0 | - | - |
| TAMER AVCI | Director | - | $0 | - | - |
| MATT MORRIS | Director | - | $0 | - | - |
| JOSEPH KAUFFMAN | Secretary | - | $0 | - | - |
| STEWART WILLIS | President | - | $0 | - | - |
| CHRISTOPHER KOSINE | Officer | - | $0 | - | - |
| JOSH NELSON | Vice Preside | - | $0 | - | - |
| JONATHAN RIES | Officer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Montana Association of Registered
- EIN
- 81-0415111
- Phone
- 4062509452
- Address
- PO BOX 170, SIDNEY, MT 59270
Signing Officer
- Name
- Joseph Kauffman
- Title
- Secretary
- Phone
- 4062509452
- Signed
- 2025-10-15
Preparer
- Firm
- Amy Bieber CPA Pc
- Address
- 121 8TH ST SE, SIDNEY, MT 59270-4924
- Preparer
- Amy Bieber
- Phone
- 4064806970
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“MISC 941 TOTAL 941”
Form 990-ez, Part I, Line 16
“Expenses marls office overhead 1,497 communications 2,370 travel 20,637 marls conference 96,892 seminars expenses 7,939 board of director supplie 1,625 donations & sponsorships 550 marketplace supplies 783 misc 400 qb fees 1,876 total 134,569”
Form 990-ez, Part I, Line 20
“Prior period adjustment -20,617”
Form 990-ez, Part II, Line 24
“Marls scholarship fund 2,114 2,114 2,000 2,000 less accumulated depreciation 2,000 2,000 total 2,114 2,114”
Form 990-ez, Part II, Line 26
“DEPOSITS 0 0”
Form 990-ez, Part III
“The primary objective of the association is to promote and encourage a high level of professionalism and eduction in the field of land surveying. This is accomplished by providing continuing education for all members. The organization covers the state of montana.”
Form 990-ez, Part III, Line 28
“The primary objective of the association is to promote and encourage a high level of professionalism and eduction in the field of land surveying. This is accomplished by providing continuing education for all members. The organization covers the state of montana.”
Raw XML Appendix128 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOSEPH KAUFFMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4062509452 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 170 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SIDNEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59270 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 103816 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 49916 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 39770 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -33283 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 42728 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 105930 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 52030 |
| IRS990EZ/GrossReceiptsAmt | 0 | 144037 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 105930 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 52030 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 105930 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 52030 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOSHUA HILLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TAMER AVCI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MATT MORRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOSEPH KAUFFMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | STEWART WILLIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CHRISTOPHER KOSINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOSH NELSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JONATHAN RIES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | OFFICER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2114 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2114 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -20617 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 134569 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 941 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PRIMARY OBJECTIVE OF THE ASSOCIATION IS TO PROMOTE AND ENCOURAGE A HIGH LEVEL OF PROFESSIONALISM AND EDUCTION IN THE FIELD OF LAND SURVEYING. THIS IS ACCOMPLISHED BY PROVIDING CONTINUING EDUCATION FOR ALL MEMBERS. THE ORGANIZATION COVERS THE STATE OF MONTANA. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 23 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 103326 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE PRIMARY OBJECTIVE OF THE ASSOCIATION IS TO PROMOTE AND ENCOURAGE A HIGH LEVEL OF PROFESSIONALISM AND EDUCTION IN THE FIELD OF LAND SURVEYING. THIS IS ACCOMPLISHED BY PROVIDING CONTINUING EDUCATION FOR ALL MEMBERS. THE ORGANIZATION COVERS THE STATE OF MONTANA. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 177320 |
| IRS990EZ/TotalRevenueAmt | 0 | 144037 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MARLS.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISC 941 TOTAL 941 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES MARLS OFFICE OVERHEAD 1,497 COMMUNICATIONS 2,370 TRAVEL 20,637 MARLS CONFERENCE 96,892 SEMINARS EXPENSES 7,939 BOARD OF DIRECTOR SUPPLIE 1,625 DONATIONS & SPONSORSHIPS 550 MARKETPLACE SUPPLIES 783 MISC 400 QB FEES 1,876 TOTAL 134,569 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR PERIOD ADJUSTMENT -20,617 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MARLS SCHOLARSHIP FUND 2,114 2,114 2,000 2,000 LESS ACCUMULATED DEPRECIATION 2,000 2,000 TOTAL 2,114 2,114 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DEPOSITS 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PRIMARY OBJECTIVE OF THE ASSOCIATION IS TO PROMOTE AND ENCOURAGE A HIGH LEVEL OF PROFESSIONALISM AND EDUCTION IN THE FIELD OF LAND SURVEYING. THIS IS ACCOMPLISHED BY PROVIDING CONTINUING EDUCATION FOR ALL MEMBERS. THE ORGANIZATION COVERS THE STATE OF MONTANA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PRIMARY OBJECTIVE OF THE ASSOCIATION IS TO PROMOTE AND ENCOURAGE A HIGH LEVEL OF PROFESSIONALISM AND EDUCTION IN THE FIELD OF LAND SURVEYING. THIS IS ACCOMPLISHED BY PROVIDING CONTINUING EDUCATION FOR ALL MEMBERS. THE ORGANIZATION COVERS THE STATE OF MONTANA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPH KAUFFMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4062509452 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MONTANA ASSOCIATION OF REGISTERED |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LAND SURVEYORS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MONT |
| ReturnHeader/Filer/EIN | 0 | 810415111 |
| ReturnHeader/Filer/PhoneNum | 0 | 4062509452 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 170 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SIDNEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59270 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 993094452 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AMY BIEBER CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 121 8TH ST SE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SIDNEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 592704924 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4064806970 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY BIEBER |
| ReturnHeader/ReturnTs | 0 | 2025-10-07T18:45:48-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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