Nonprofit · EIN 27-2757918
BILLINGS POLICE PROTECTIVE ASSOCIATION
Tax-exempt · BILLINGS, MT 59103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $22,295 | $30,027 | -$7,732 | $116,845 | – | $116,845 |
| December 31, 2023 | 990-EZ | $34,179 | $23,268 | $10,911 | $139,397 | – | $139,397 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $22,275
- Program service revenue
- $0
- Investment income
- $20
Expenses
- Grants and similar amounts paid
- $8,131
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,610
- Occupancy
- $13,668
- Printing, publications and postage
- $259
- Other expenses
- $5,359
Balance sheet and other
- Total assets, start of year
- $139,397
- Total assets, end of year
- $116,845
- Total liabilities, end of year
- –
- Net assets, end of year
- $116,845
- Cash, savings and investments
- $50,584
- Land and buildings
- $66,261
- Gross receipts
- $22,295
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kodi Kaiser | President | 4 | $0 |
| Shane Shelden | Vice President | 4 | $0 |
| Ryan Kramer | Secretary | 4 | $0 |
| David Raschkow | Treasurer | 10 | $0 |
| Chad Wildin | Sergeant at Arms | 4 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kodi Kaiser | President | 4 | $0 |
| Shane Shelden | Vice President | 4 | $0 |
| Ryan Kramer | Secretary | 4 | $0 |
| David Raschkow | Treasurer | 10 | $0 |
| Chad Wildin | Sergeant at Arms | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2104, BILLINGS, MT 59103-2104
- Signed the 990-EZ
- David Raschkow, Treasurer
- Phone
- (406) 254-8102
- Return prepared by
- Karla MacCatherine
Mission
To enhance the profession of policing for every Officer while educating and promoting the profession.
Program accomplishments
- Scholarships
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-2757918
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y41)
- Assets (IRS master file)
- $116,845
- Income (IRS master file)
- $22,295
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $22,295 | $30,027 | $116,845 | IRS |
| 990-EZ | December 2023 | $34,179 | $23,268 | $139,397 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 27-2757918).
Questions about BILLINGS POLICE PROTECTIVE ASSOCIATION
- What is the EIN of BILLINGS POLICE PROTECTIVE ASSOCIATION?
- The employer identification number (EIN) of BILLINGS POLICE PROTECTIVE ASSOCIATION is 27-2757918.
- Is BILLINGS POLICE PROTECTIVE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 2010.
- Are donations to BILLINGS POLICE PROTECTIVE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
- Which annual return does BILLINGS POLICE PROTECTIVE ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BILLINGS POLICE PROTECTIVE ASSOCIATION 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 BILLINGS POLICE PROTECTIVE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of BILLINGS POLICE PROTECTIVE ASSOCIATION?
- The 990-EZ for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does BILLINGS POLICE PROTECTIVE ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $22,295, expenses of $30,027 and total assets of $116,845 at year end.
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All nonprofits in BILLINGS · Montana · Mutual and membership benefit