Nonprofit · EIN 36-3388536
BILLINGS MASONIC CENTER ASSOCIATION INC
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $61,002 | $24,964 | $36,038 | $1,247,126 | $37,821 | $1,209,305 |
| December 31, 2024 | 990 | $9,885 | $24,119 | -$14,234 | $1,205,190 | $37,852 | $1,167,338 |
| December 31, 2023 | 990 | -$31,997 | $10,835 | -$42,832 | $1,072,453 | $37,144 | $1,035,309 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $650
- Program service revenue
- $0
- Investment income
- $103,133
- Net rental income
- -$43,050
- Net gain from sales of assets
- $71,087
- Other revenue
- -$42,781
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $10,934
- Salaries, compensation and benefits (total)
- $12,180
- Professional fundraising fees
- $0
- Accounting fees
- $2,200
Balance sheet and other
- Total assets, start of year
- $1,205,190
- Total assets, end of year
- $1,247,126
- Total liabilities, end of year
- $37,821
- Net assets, end of year
- $1,209,305
- Land, buildings and equipment
- $22,719
- Publicly traded securities
- $1,198,472
- Gross receipts
- $442,839
- Employees
- 2
- Volunteers
- 2
- Year formed
- 1986
- State of legal domicile
- MT
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS DUFFY | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KRIS KUHR | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JASON ASCHEMAN | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| DAVID JOBRACK | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOY ROY | REPRESENTATIVE Trustee or director | 1 | $0 |
| TOM HORNUNG | REPRESENTATIVE Trustee or director | 1 | $0 |
| JACOB HAMMERSMITH | REPRESENTATIVE Trustee or director | 1 | $0 |
| JORDAN WEBBER | REPRESENTATIVE Trustee or director | 1 | $0 |
| RON BOYD | REPRESENTATIVE Trustee or director | 1 | $0 |
| GREG HUBBS | REPRESENTATIVE Trustee or director | 1 | $0 |
| BEVERLY ELLINGSON | REPRESENTATIVE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GERALD GIEBINK | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DENNIS DUFFY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JASON ASCHEMAN | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| SANDRA MCINTOSH | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOY ROY | REPRESENTATIVE Trustee or director | 1 | $0 |
| TOM HORNUNG | REPRESENTATIVE / FORMER TREASURER Trustee or director, Officer | 1 | $0 |
| KRIS KUHR | REPRESENTATIVE Trustee or director | 1 | $0 |
| JACOB HAMMERSMITH | REPRESENTATIVE Trustee or director | 1 | $0 |
| JORDAN WEBBER | REPRESENTATIVE Trustee or director | 1 | $0 |
| RON BOYD | REPRESENTATIVE Trustee or director | 1 | $0 |
| GREG HUBBS | REPRESENTATIVE Trustee or director | 1 | $0 |
| BEVERLY ELLINGSON | REPRESENTATIVE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDAL POYSER | REPRESENTATIVE Trustee or director | 1 | $1,525 |
| BILL MURPHY | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GERALD GIEBINK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CATHY CULBERTSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| SANDRA MCINTOSH | REPRESENTATIVE Trustee or director | 1 | $0 |
| JOY ROY | REPRESENTATIVE Trustee or director | 1 | $0 |
| TOM HORNUNG | TREASURER Trustee or director, Officer | 1 | $0 |
| TRACY DINKLE | REPRESENTATIVE Trustee or director | 1 | $0 |
| DONNA PARKER | REPRESENTATIVE Trustee or director | 1 | $0 |
| KRIS KUHR | REPRESENTATIVE Trustee or director | 1 | $0 |
| LEROY SUMMERS | REPRESENTATIVE Trustee or director | 1 | $0 |
| JACOB CLOS | REPRESENTATIVE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21036, BILLINGS, MT 59104-1036
- Principal officer (990 for 2025)
- DENNIS DUFFY, 1101 BROADWATER AVE, BILLINGS, MT 59102
- Signed the 990
- DENNIS DUFFY, PRESIDENT
- Phone
- (406) 259-6557
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
NONE
Program accomplishments
- OWNERSHIP AND MAINTENANCE OF MASONIC CENTER BUILDING IN BILLINGS, MONTANA FOR BENEFIT OF MASONIC BODIES WHO LEASE THE BUILDING FROM THE ASSOCIATION
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-3388536
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,247,126
- Income (IRS master file)
- $442,839
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $61,002 | $24,964 | $1,247,126 | XML |
| 990 | December 2024 | $9,885 | $24,119 | $1,205,190 | XML |
| 990 | December 2023 | -$31,997 | $10,835 | $1,072,453 | XML |
| 990 | December 2022 | -$3,315 | $11,293 | $1,115,600 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 36-3388536).
Questions about BILLINGS MASONIC CENTER ASSOCIATION INC
- What is the EIN of BILLINGS MASONIC CENTER ASSOCIATION INC?
- The employer identification number (EIN) of BILLINGS MASONIC CENTER ASSOCIATION INC is 36-3388536.
- Is BILLINGS MASONIC CENTER ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1986.
- Are donations to BILLINGS MASONIC CENTER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BILLINGS MASONIC CENTER ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BILLINGS MASONIC CENTER ASSOCIATION INC 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 BILLINGS MASONIC CENTER ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BILLINGS MASONIC CENTER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names DENNIS DUFFY.
- Who are the officers and directors of BILLINGS MASONIC CENTER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does BILLINGS MASONIC CENTER ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $61,002, expenses of $24,964 and total assets of $1,247,126 at year end.
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