Civic Intelligence

Montana Angus Association

EIN 81-6010710 • 501(c)5 • Lewistown, MT

Profile

Our association strives to advance the success of the angus breed, breeders, and owners.

224 W Main St Ste 600Lewistown, MT 59457

www.mtangus.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-1.5%

Higher net margin than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

38th percentile

-2.2%

Faster asset growth than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

1.5%

Faster revenue growth than 47% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$153,028

Down $3,375 (-2.2%) from 2024

Liabilities

Down

$465

Down $81 (-15%) from 2024

Net Assets

Down

$152,563

Down $3,294 (-2.1%) from 2024

Revenue

Up

$216,210

Up $3,221 (+1.5%) from 2024

Expenses

Up

$219,504

Up $51,073 (+30%) from 2024

Net Income

Down

-$3,294

Down $47,852 (-107%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2019: $74,969Liabilities 2019: $18,220Net Assets 2019: $56,7492019Assets 2020: $72,051Liabilities 2020: $3,708Net Assets 2020: $68,3432020Assets 2021: $85,532Net Assets 2021: $85,5322021Assets 2022: $131,828Liabilities 2022: $424Net Assets 2022: $131,4042022Assets 2023: $111,722Liabilities 2023: $423Net Assets 2023: $111,2992023Assets 2024: $156,403Liabilities 2024: $546Net Assets 2024: $155,8572024Assets 2025: $153,028Liabilities 2025: $465Net Assets 2025: $152,5632025

Highlighted filing

2025

Assets$153,028
Liabilities$465
Net Assets$152,563

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $63,446Expenses 2019: $73,287Net Income 2019: -$9,8412019Revenue 2020: $78,528Expenses 2020: $64,934Net Income 2020: $13,5942020Revenue 2021: $71,095Expenses 2021: $53,906Net Income 2021: $17,1892021Revenue 2022: $94,185Expenses 2022: $48,313Net Income 2022: $45,8722022Revenue 2023: $238,454Expenses 2023: $258,559Net Income 2023: -$20,1052023Revenue 2024: $212,989Expenses 2024: $168,431Net Income 2024: $44,5582024Revenue 2025: $216,210Expenses 2025: $219,504Net Income 2025: -$3,2942025

Highlighted filing

2025

Revenue$216,210
Expenses$219,504
Net Income-$3,294

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 28, 2026
Return Version
2024v5.0
Gross Receipts
$234,960
Mission and Program Overview

Mission

Our association strives to advance the success of the angus breed, breeders, and owners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,991$100,481▼ $4,510
Savings and Temporary Cash Investments$51,412$52,447▲ $1,035
Accounts Receivable-$100-
Total Assets$156,403$153,028▼ $3,375
Liabilities
Other Liabilities$546$465▼ $81
Total Liabilities$546$465▼ $81
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$155,857$152,563▼ $3,294
Total Net Assets Fund Balance$155,857$152,563▼ $3,294
Total Liabilities and Net Assets / Fund Balance$156,403$153,028▼ $3,375
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin ArntzenPresident
Brian BarragreeDirector
Casey SolomonDirector
John CarrelDirector
Kim SkinnerDirector
Kurt SwansonDirector
Rick VandykenDirector
Bill Cook1st Vice Pre
Russell Thiessen2nd Vice Pre
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,200
Investment Income
$1,035
Other Revenue
$202,975
Change in Net Assets
$-3,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,284
Salaries, Compensation, and Employee Benefits$12,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$43,753--$43,753
Fees for Services Other$43,295--$43,295
Other Salaries and Wages$11,220--$11,220
Fees for Services Accounting$3,100--$3,100
Travel$3,058--$3,058
Office Expenses$3,012--$3,012
Other Expenses$1,816--$1,816
All Other Expenses$1,291--$1,291
Payroll Taxes$1,000--$1,000
Conferences and Meetings$350--$350
Insurance$329--$329
Total Functional Expenses$219,504$0$0$219,504
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$84,500
Fundraising Direct Expenses$18,750
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Priority Page a$84,500$84,500$18,750$65,750
Total Events$84,500$84,500$18,750$65,750
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$465
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, Page 6, Part VI, Line 9

Kevin arntzen 231 christina w hilger, mt 59451-9702 bill cook 1980 n 5th rd huntley, mt 59037-9024 kim skinner 46 farm to market rd w hall, mt 59837-9620 kurt swanson 8805 valier hwy valier , mt 59486-5221 casey solomon 18211 road 325 n havre, mt 59501 brian barragree po box 562 absarokee, mt 59001-0562 rick vandyken 85 lone mountain rd toston, mt 59643-9745 russell thiessen po box 272 lambert, mt 59243-0272 john carrel po box 772 absarokee, mt 59001-0772

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Montana Angus Association
EIN
81-6010710
Phone
4065814764
Address
224 W MAIN ST STE 600, LEWISTOWN, MT 59457

Signing Officer

Name
Kevin Arntzen
Title
President
Phone
4065814764
Signed
2026-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Arntzen
Voting Board Members
10
Independent Board Members
10
Employees
1

Preparer

Firm
Arntzen & Ruckman Cpas Pllp
Address
224 W MAIN ST STE 600, LEWISTOWN, MT 59457
Preparer
Stacie J Arntzen
Phone
4065352352
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

Nile select angus female sale is a consignment sale hosted by the association and has been an annual event put on by the association since the early days of the northern international livestock exposition (nile) in 1968. The purpose of the event is to feature, market and promote the very best angus females born and bred in montana. Members in good standing are invited to nominate their elite stock to the sale. Nominations are reviwed by a board appointed selection committee. Montana angus association has developed rules and guidelines for the sale as needed a they are reviewed on an ongoing basis. Montana angus association contracts with a sales management firm to conduct the business of the sale but assumes the cost of hosting and conducting the sale. Member consignors are forwarded the proceeds of their sale animals less the agreed fees and comissions paid to managment.

Form 990, Page 2, Part III, Line 4D

General operating expenses for the association include, but are not limited to management fee paid to the executive administrator, accounting and tax preparation, advertising.

Form 990, Part IX, Line 11G

Other fees 292 0 0 montana angus news commission to jesse 43,003 0 0 total 43,295 0 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018750
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NILE SELECT ANGUS FEMALE SALE IS A CONSIGNMENT SALE HOSTED BY THE ASSOCIATION AND HAS BEEN AN ANNUAL EVENT PUT ON BY THE ASSOCIATION SINCE THE EARLY DAYS OF THE NORTHERN INTERNATIONAL LIVESTOCK EXPOSITION (NILE) IN 1968. THE PURPOSE OF THE EVENT IS TO FEATURE, MARKET AND PROMOTE THE VERY BEST ANGUS FEMALES BORN AND BRED IN MONTANA. MEMBERS IN GOOD STANDING ARE INVITED TO NOMINATE THEIR ELITE STOCK TO THE SALE. NOMINATIONS ARE REVIWED BY A BOARD APPOINTED SELECTION COMMITTEE. MONTANA ANGUS ASSOCIATION HAS DEVELOPED RULES AND GUIDELINES FOR THE SALE AS NEEDED A THEY ARE REVIEWED ON AN ONGOING BASIS. MONTANA ANGUS ASSOCIATION CONTRACTS WITH A SALES MANAGEMENT FIRM TO CONDUCT THE BUSINESS OF THE SALE BUT ASSUMES THE COST OF HOSTING AND CONDUCTING THE SALE. MEMBER CONSIGNORS ARE FORWARDED THE PROCEEDS OF THEIR SALE ANIMALS LESS THE AGREED FEES AND COMISSIONS PAID TO MANAGMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL OPERATING EXPENSES FOR THE ASSOCIATION INCLUDE, BUT ARE NOT LIMITED TO MANAGEMENT FEE PAID TO THE EXECUTIVE ADMINISTRATOR, ACCOUNTING AND TAX PREPARATION, ADVERTISING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEVIN ARNTZEN 231 CHRISTINA W HILGER, MT 59451-9702 BILL COOK 1980 N 5TH RD HUNTLEY, MT 59037-9024 KIM SKINNER 46 FARM TO MARKET RD W HALL, MT 59837-9620 KURT SWANSON 8805 VALIER HWY VALIER , MT 59486-5221 CASEY SOLOMON 18211 ROAD 325 N HAVRE, MT 59501 BRIAN BARRAGREE PO BOX 562 ABSAROKEE, MT 59001-0562 RICK VANDYKEN 85 LONE MOUNTAIN RD TOSTON, MT 59643-9745 RUSSELL THIESSEN PO BOX 272 LAMBERT, MT 59243-0272 JOHN CARREL PO BOX 772 ABSAROKEE, MT 59001-0772
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER FEES 292 0 0 MONTANA ANGUS NEWS COMMISSION TO JESSE 43,003 0 0 TOTAL 43,295 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0219504
IRS990/TotalGrossUBIAmt0137225
IRS990/TotalLiabilitiesBOYAmt0546
IRS990/TotalLiabilitiesEOYAmt0465
IRS990/TotalLiabilitiesGrp/BOYAmt0546
IRS990/TotalLiabilitiesGrp/EOYAmt0465
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0155857
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0152563
IRS990/TotalOtherProgSrvcExpenseAmt0201978
IRS990/TotalOtherProgSrvcRevenueAmt012200
IRS990/TotalProgramServiceExpensesAmt0219504
IRS990/TotalProgramServiceRevenueAmt012200
IRS990/TotalRevenueGrp/ExclusionAmt065750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216210
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0156403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153028
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IRS990/TravelGrp/TotalAmt03058
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt0231 CHRISTINA W
IRS990/USAddress/CityNm0HILGER
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd0594519702
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.MTANGUS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN ARNTZEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04065814764
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTANA ANGUS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0816010710
ReturnHeader/Filer/PhoneNum04065814764
ReturnHeader/Filer/USAddress/AddressLine1Txt0224 W MAIN ST STE 600
ReturnHeader/Filer/USAddress/CityNm0LEWISTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059457
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810536878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARNTZEN & RUCKMAN CPAS PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0224 W MAIN ST STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWISTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059457
ReturnHeader/PreparerPersonGrp/PhoneNum04065352352
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACIE J ARNTZEN
ReturnHeader/ReturnTs02026-02-07T19:58:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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