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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-7010400

FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA

Tax-exempt (reinstated) · CIRCLE, MT 59215

Address and contacts

Address (IRS master file)
PO BOX 561, CIRCLE, MT 59215-0561
In care of
% TOWN CLERK
Mailing address (990-N for 2014)
PO BOX 561, CIRCLE MT 592150561
Principal officer (990-N for 2014)
Tyrel Massar, PO BOX 293, CIRCLE MT 592150293

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024Not on file

At risk of automatic revocation

None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.

File the 2025 990-N for FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
23-7010400
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2024
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2018
Posted by the IRS
August 13, 2018
Reinstated
Effective May 15, 2018

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2014
Officer: Tyrel Massar
December 31, 2014≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7010400).

Questions about FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA

What is the EIN of FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA?
The employer identification number (EIN) of FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA is 23-7010400.
Is FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective May 15, 2018.
Are donations to FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA last file with the IRS?
The latest return in the IRS public files is the 990-N for 2014 for the year ended December 31, 2014.
Who is the principal officer of FIRE DEPARTMENT RELIEF ASSOCIATION OF THE TOWN OF CIRCLE MONTANA?
The 990-N for 2014 names Tyrel Massar.

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