Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Downtown Billings Partnership
EIN 81-0519223 • 501(c)4 • Billings, MT
Profile
The Downtown Billings Partnership exists to assist in the protection and development of the Downtown Business District.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
30th percentile
Higher debt load relative to revenue than 30% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Balance Sheet
Assets
Down$774,151
Down $322,859 (-29%) from 2023
Liabilities
Up$7,448
Up $7,447 (+744700%) from 2023
Net Assets
Down$766,703
Down $330,306 (-30%) from 2023
Revenue
Up$511,193
Up $95,925 (+23%) from 2023
Expenses
Up$482,431
Up $200,988 (+71%) from 2023
Net Income
Down$28,762
Down $105,063 (-79%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $774,151
- Liabilities
- $7,448
- Net assets
- $766,703
- Revenue
- $511,193
- Expenses
- $482,431
- Net income
- $28,762
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 15, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $511,193
Mission and Program Overview
Mission
The downtown billings partnership exists to assist in the protection and development of the downtown billings business district.
Urban design enhancements and development to revitalize downtown Billings.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,097,009 | $766,703 | ▼ $330,306 |
| Land, Buildings, and Equipment, Net | $699,887 | $681,903 | ▼ $17,984 |
| Cash and Non-Interest-Bearing Accounts | $114,153 | - | - |
| Savings and Temporary Cash Investments | $3,090 | $91,193 | ▲ $88,103 |
| Accounts Receivable | $279,880 | $1,055 | ▼ $278,825 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,097,010 | $774,151 | ▼ $322,859 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $7,448 | - |
| Other Liabilities | $1 | - | - |
| Total Liabilities | $1 | $7,448 | ▲ $7,447 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,097,009 | $766,703 | ▼ $330,306 |
| Total Liabilities and Net Assets / Fund Balance | $1,097,010 | $774,151 | ▼ $322,859 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $558,153 | $143,097 | $701,250 |
| Land | $123,750 | - | $123,750 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kathryn Easton Schreiner | Chief Executive Officer | PT | $50,325 | $6,066 | $56,391 |
Board Members and Trustees
| Name | Title |
|---|---|
| Sean Lynch | President |
| Ethan Kanning | Vice President |
| Blake Wahrlich | At Large Member |
| Brandon Scala | At Large Member |
| Chris Kukulski | At Large Member |
| Chris Montague | At Large Member |
| David Fishbaugh | At Large Member |
| James Patten | At Large Member |
| Janna Hafer | At Large Member |
| Jock West | At Large Member |
| Matt Blakeslee | At Large Member |
| Steve Arveschoug | At Large Member |
| Steve Tostenrude | At Large Member |
| Steve Wahrlich | At Large Member |
| Erica Guy | At Large Member as of Jan 2024 |
| Denis Pitman | At Large Member thru Dec 2023 |
| Mary Walks Over Ice | Secretary |
| Meri McGlone | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $162,906
- Program Service Revenue
- $348,084
- Investment Income
- $203
- Other Revenue
- $0
- All Other Contributions
- $3,805
- Change in Net Assets
- $28,762
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $269,368 |
| Salaries, Compensation, and Employee Benefits | $210,217 |
| Grants and Similar Amounts Paid | $2,846 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $120,483 | - | - | $120,483 |
| Current Officers, Directors, Trustees, and Key Employees | - | $60,630 | - | $60,630 |
| Occupancy | $51,417 | - | - | $51,417 |
| Insurance | - | $19,781 | - | $19,781 |
| Depreciation Depletion | $17,984 | - | - | $17,984 |
| Payroll Taxes | $14,149 | - | - | $14,149 |
| Other Employee Benefits | $12,210 | - | - | $12,210 |
| Fees for Services Accounting | - | $8,301 | - | $8,301 |
| Office Expenses | $6,242 | $304 | - | $6,546 |
| Conferences and Meetings | $4,989 | - | - | $4,989 |
| Other Expenses | $3,826 | - | - | $3,826 |
| Grants to Domestic Orgs | $2,846 | - | - | $2,846 |
| Pension Plan Contributions | $2,745 | - | - | $2,745 |
| Information Technology | $2,581 | - | - | $2,581 |
| All Other Expenses | $2,327 | - | - | $2,327 |
| Advertising | $2,117 | - | - | $2,117 |
| Travel | $2,029 | - | - | $2,029 |
| Fees for Services Legal | - | $1,215 | - | $1,215 |
| Fees for Services Other | $759 | - | - | $759 |
| Total Functional Expenses | $392,200 | $90,231 | $0 | $482,431 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Compensation from other sources disclosed
- Yes
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 1A
“The Executive Committee of the Board shall consist of the officers of the Corporation. The Executive Committee shall act as a steering committee for the Board, shall set the agenda for Board meetings, and shall oversee the operation and functions of the Corporation between Board meetings. The vice president shall serve as the chairperson of the Executive Committee.”
Form 990, Part VI, Section A, line 4
“At-Large Membership Terms: All at-large Board members shall be elected for terms of three (3) years and may serve a maximum of two (2) consecutive full terms in addition to the partial term being filled. Each at-large Board member shall serve until their successor is duly elected, unless the at-large Director sooner resigns or is removed as provided in these By-Laws. The terms of the at-large Board members shall be staggered so that approximately one-third (1/3) of the at-large Board members shall be elected each year.”
Form 990, Part VI, Section A, line 7A
“The governing body primary representaties will be appointed one each by the City of Billings, Yellowstone County, Billings School District#2, and Big Sky Economic Development Authority. The following entities have the authority to appoint an alternate to serve in the absence of the primpary representative: Billings City Counmcil, Board of Commissioners, and the Big Sky Economic Development Authority.”
Form 990, Part VI, Section B, line 11B
“A copy of the 990 was provided to the board for review prior to filing.”
Form 990, Part VI, Section B, line 12C
“At Large Members of the Board are required to report potential conflicts of interest for review by remaining board members. If conflict exists, At Large Members will abstain from casting vote.”
Form 990, Part VI, Section C, line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Downtown Billings Partnership Inc
- EIN
- 81-0519223
- Phone
- 4062945060
- Address
- 102 N 29th St, Billings, MT 59101
Signing Officer
- Name
- Kathryn Easton Schreiner
- Title
- CEO
- Phone
- 4062945060
- Signed
- 2025-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kathryn Easton Schreine
- Formed
- 2010
- Legal Domicile
- Mt
- Voting Board Members
- 17
- Independent Board Members
- 17
- Employees
- 7
- Volunteers
- 19
Preparer
- Firm
- Eide Bailly LLP
- Address
- 4585 Coleman St Ste 200, Bismarck, ND 58503
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Unreconciled Differences -359,068.”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | At Large Member as of Jan 2024 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | At Large Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | At Large Member thru Dec 2023 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Chief Executive Officer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GovernmentGrantsAmt | 0 | 159101 |
| IRS990/GrantAmt | 0 | 2846 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 2846 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 2846 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 511193 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2581 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2581 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 19781 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19781 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 203 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 203 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 143097 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 699887 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 681903 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 825000 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The mission of Downtown Billings is to empower the community to develop a prosperous, vibrant, and safe Downtown. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1097009 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 766703 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 51417 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 51417 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 304 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6242 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6546 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -359068 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12210 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12210 |
| IRS990/OtherExpensesGrp/Desc | 0 | Yesteryears Relocation |
| IRS990/OtherExpensesGrp/Desc | 1 | Parking Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Memberships |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 136713 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8783 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3826 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 136713 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8783 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3826 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 120483 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 120483 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14149 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14149 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2745 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2745 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Kathryn Easton Schreine |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 811000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Service Contracts |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Property Management |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 307385 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 40699 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 307385 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 40699 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 24082 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 124 |
| IRS990/PYOtherExpensesAmt | 0 | 98554 |
| IRS990/PYOtherRevenueAmt | 0 | 111621 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 279441 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 133825 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 182889 |
| IRS990/PYTotalExpensesAmt | 0 | 281443 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 415268 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 28762 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 348084 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1097009 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 766703 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3090 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 91193 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 558153 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 143097 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 701250 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 123750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 123750 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 681903 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 50325 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 2516 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 3550 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Kathryn Easton Schreiner |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Chief Executive Officer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 56391 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Kathryn (Easton) Schreiner, CEO, is a shared employee between three unrelated organizations, Downtown Billings Partnership, Inc., Downtown Billings BID, Inc., and Downtown Billings Association, Inc. Her total compensation is: Compensation - $100,650 Benefits - $12,132 The portion of her compensation reflected on Schedule J is 50% which is related to Downtown Billings Partnership, Inc. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Schedule J, Part II: |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Executive Committee of the Board shall consist of the officers of the Corporation. The Executive Committee shall act as a steering committee for the Board, shall set the agenda for Board meetings, and shall oversee the operation and functions of the Corporation between Board meetings. The vice president shall serve as the chairperson of the Executive Committee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | At-Large Membership Terms: All at-large Board members shall be elected for terms of three (3) years and may serve a maximum of two (2) consecutive full terms in addition to the partial term being filled. Each at-large Board member shall serve until their successor is duly elected, unless the at-large Director sooner resigns or is removed as provided in these By-Laws. The terms of the at-large Board members shall be staggered so that approximately one-third (1/3) of the at-large Board members shall be elected each year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The governing body primary representaties will be appointed one each by the City of Billings, Yellowstone County, Billings School District#2, and Big Sky Economic Development Authority. The following entities have the authority to appoint an alternate to serve in the absence of the primpary representative: Billings City Counmcil, Board of Commissioners, and the Big Sky Economic Development Authority. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A copy of the 990 was provided to the board for review prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | At Large Members of the Board are required to report potential conflicts of interest for review by remaining board members. If conflict exists, At Large Members will abstain from casting vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Unreconciled Differences -359,068. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XI, line 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1097010 |
| IRS990/TotalAssetsEOYAmt | 0 | 774151 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1097010 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 774151 |
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