Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 81-6010710 • 501(c)5 • Lewistown, MT
Profile
Our association strives to advance the success of the angus breed, breeders, and owners.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Our association strives to advance the success of the angus breed, breeders, and owners.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Kevin Arntzen | President |
| Brian Barragree | Director |
| Casey Solomon | Director |
| John Carrel | Director |
| Kim Skinner | Director |
| Kurt Swanson | Director |
| Rick Vandyken | Director |
| Bill Cook | 1st Vice Pre |
| Russell Thiessen | 2nd Vice Pre |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $84,500 |
| Fundraising Direct Expenses | $18,750 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Priority Page a | $84,500 | $84,500 | $18,750 | $65,750 |
| Total Events | $84,500 | $84,500 | $18,750 | $65,750 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $465 |
“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”
“No review was or will be conducted.”
“No documents available to the public”
“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.”
“General operating expenses for the association include, but are not limited to management fee paid to the executive administrator, accounting and tax preparation, advertising.”
“Other fees 292 0 0 montana angus news commission to jesse 43,003 0 0 total 43,295 0 0”
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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| IRS990/Desc | 0 | NILE ANGUS HEIFER FUTURITY. WITH THE AIM OF SUPPORTING BOTH THE NUMBER OF BIDDERS/BUYERS PARTICIPATING IN THE NILE ANGUS FEMALE SALE AND THE JUNIOR MEMBERS OF OUR BUSINESS, THE BOARD OF DIRECTORS ESTABLISHED A FUTURITY PROGRAM IN 2010. THE PROGRAM IS RESTRICTED TO HEIFERS PURCHASED THROUGH THE NILE ANGUS SELECT FEMALE SALE. JUNIORS (YOUTH UNDER 21) ARE INVITED TO PURCHASE A HEIFER IN THIS SALE AND BRING HER BACK THE FOLLOWING YEAR TO BE SHOWN TO THE ANGUS SALE/NILE STOCK SHOW AUDIENCE. THE RETURN OF THESE HEIFERS HELPS ILLUSTRATE THE QUALITY OF ANIMALS MADE AVALABLE THROUGH THE SALE. MONTANA ANGUS ASSOCIATION COORDINATES THE JUDGING OF THIS SHOW AND PROVIDES A CASH PRIZE TO SHOW WINNERS AND PARTICIPANTS. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | NATIONAL AMERICAN ANGUS ASSOCIATION CONVENTION IS AN ANNUAL EVENT HELD AROUND THE UNITED STATES. MEMBERS ARE ABLE TO ATTEND THE CONVENTION TO LEARN THE LATEST UPDATES TO THE ASSOCIATION, DISCUSS CONCERNS IN THE BREED AND EDUCATE THEMSELVES ON THE LATEST PRODUCTS AVAILABLE IN THE INDUSTRY. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | GENERAL OPERATING EXPENSES FOR THE ASSOCIATION INCLUDE, BUT ARE NOT LIMITED TO MANAGEMENT FEE PAID TO THE EXECUTIVE ADMINISTRATOR, ACCOUNTING AND TAX PREPARATION, ADVERTISING. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GENERAL 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/ExplanationTxt | 2 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OTHER FEES 292 0 0 MONTANA ANGUS NEWS COMMISSION TO JESSE 43,003 0 0 TOTAL 43,295 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN ARNTZEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-28 |
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| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 224 W MAIN ST STE 600 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ARNTZEN & RUCKMAN CPAS PLLP |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STACIE J ARNTZEN |
| ReturnHeader/ReturnTs | 0 | 2026-02-07T19:58:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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