Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 88-1918015 • 501(c)6 • Billings, MT
Profile
n/a
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
81st percentile
Higher net margin than 81% 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
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Up$31,362
Up $4,529 (+17%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$31,362
Up $8,583 (+38%) from 2024
Revenue
Down$43,104
Down $21,412 (-33%) from 2024
Expenses
Down$34,521
Down $17,646 (-34%) from 2024
Net Income
Down$8,583
Down $3,766 (-30%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $31.4 | $31.4 | $43.1 | $34.5 | $8.58 | |
| 2024Detailed filing. Detailed filing data is available for this year. | $26.8 | $4.05 | $22.8 | $64.5 | $52.2 | $12.3 |
| 2023Detailed filing. Detailed filing data is available for this year. | $13.2 | $2.81 | $10.4 | $85.1 | $62.7 | $22.4 |
n/a
| Description | Grants | Expenses |
|---|---|---|
| The Corporation is organized as a trade association within the meaning of 501(c)(6) of the Internal Revenue Code of 1986, as amended (the "Code"), to promote retail business, historic preservation, and beautification of the downtown area of the city of Billings commonly known as Montana Ave. by: (i) improving safety and walkability of the district, (ii) creating and implementing measures to deter and mitigate criminal activity, (iii) promoting higher beautification standards, maintaining historical integrity where possible, and encouraging cooperation among its membership, and (iv) establishing, improving, and maintaining community space to be conducive for business and tourism. Notwithstanding the foregoing, the Corporation may not perform particular services for any one individual or take any other action in furtherance of the above-stated purposes if taking such action would terminate or threaten the Corporation's tax-exempt status under Section 50l(c)(6) of the Code. | - | $33,700 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MAX GRIFFIN | President | - | $0 | - | - |
| MICHELLE WILLIAMS | Vice President | - | $0 | - | - |
| MIKE SCHAER | Director | - | $0 | - | - |
| KATIE JACOBSON | Director | - | $0 | - | - |
| JR Reger | Director | - | $0 | - | - |
“bad debt $2250”
“Accounts Receivable - Beginning $10850 Accounts Receivable - Ending $0”
“Accounts Payable and Accrued Expenses - Beginning $4054 Accounts Payable and Accrued Expenses - Ending $0”
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 | FERRO WILLETT THOMPSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4062456261 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1615 ALDERSON AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BILLINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59102 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 15983 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 31362 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8583 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 32271 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 26833 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 31362 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 43104 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 22779 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 31362 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 22779 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 31362 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| 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/PersonNm | 0 | MAX GRIFFIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHELLE WILLIAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MIKE SCHAER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATIE JACOBSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JR Reger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10850 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2250 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | n/a |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43100 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The Corporation is organized as a trade association within the meaning of 501(c)(6) of the Internal Revenue Code of 1986, as amended (the "Code"), to promote retail business, historic preservation, and beautification of the downtown area of the city of Billings commonly known as Montana Ave. by: (i) improving safety and walkability of the district, (ii) creating and implementing measures to deter and mitigate criminal activity, (iii) promoting higher beautification standards, maintaining historical integrity where possible, and encouraging cooperation among its membership, and (iv) establishing, improving, and maintaining community space to be conducive for business and tourism. Notwithstanding the foregoing, the Corporation may not perform particular services for any one individual or take any other action in furtherance of the above-stated purposes if taking such action would terminate or threaten the Corporation's tax-exempt status under Section 50l(c)(6) of the Code. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 33700 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4054 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 34521 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 33700 |
| IRS990EZ/TotalRevenueAmt | 0 | 43104 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | bad debt $2250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Accounts Receivable - Beginning $10850 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Accounts Payable and Accrued Expenses - Beginning $4054 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MAX GRIFFIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HISTORIC MONTANA AVE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIST |
| ReturnHeader/Filer/EIN | 0 | 881918015 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 223 MONTANA AVE 203 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BILLINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59101 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810341324 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ferro Willett & Thompson PLLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1615 Alderson Avenue |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Billings |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4062456261 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Ryan S Duffy |
| ReturnHeader/ReturnTs | 0 | 2026-02-25T10:04:17-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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