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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-3637321

DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION

Tax-exempt · BILLINGS, MT 59103

Financials

$0$2192023$100$1002024$70$1002025
Revenue Expenses · by fiscal year end
Financials of DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$70$100-$30$4,428–$4,428
December 31, 2024990-EZ$100$100$0$4,458–$4,458
December 31, 2023990-EZ$0$219-$219$4,458–$4,458
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$70

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$100

Balance sheet and other

Total assets, start of year
$4,458
Total assets, end of year
$4,428
Total liabilities, end of year
–
Net assets, end of year
$4,428
Cash, savings and investments
$4,428
Gross receipts
$70

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Jock WestPresident0$0
Kay FosterSecretary0$0
Stacey WagnerTreasurer0$0
990-EZ for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Jock WestPresident0$0
Kay FosterSecretary0$0
Stacey WagnerTreasurer0$0
990-EZ for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Jock WestPresident0$0
Kay FosterSecretary0$0
Stacey WagnerTreasurer0$0

Address and contacts

Address (IRS master file)
PO BOX 1935, BILLINGS, MT 59103-1935
In care of
% STACEY WAGNER
Signed the 990-EZ
Stacey Wagner, Treasurer

Mission

Organized exclusively as a mutual benefit corporation for non-profit purposes to promote the area described as the Central Business District through unified promotions advocacy rehabilitation and redevelopment.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Provided representation for the Property Owners to the Downtown Business Advocacy Organization.

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, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-3637321
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2012
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$4,428
Income (IRS master file)
$70

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$70$100$4,428XML
990-EZDecember 2024$100$100$4,458XML
990-EZDecember 2023$0$219$4,458XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS

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 26-3637321).

Questions about DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION

What is the EIN of DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION?
The employer identification number (EIN) of DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION is 26-3637321.
Is DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2012.
Are donations to DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does DOWNTOWN BILLINGS PROPERTY OWNERS ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $70, expenses of $100 and total assets of $4,428 at year end.

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