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Nonprofit · EIN 45-2805610

LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC

Tax-exempt (reinstated) · LIVINGSTON, MT 59047

Financials

$285K$271K2023$274K$329K2024
Revenue Expenses · by fiscal year end
Financials of LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$273,975$329,330-$55,355$210,356$3,196$207,160
June 30, 2024990$284,630$270,576$14,054$262,979$464$262,515
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$270,656
of which government grants
$269,814
Program service revenue
$2,775
Investment income
$544
Other revenue
$0

Expenses

Grants and similar amounts paid
$101,886
Compensation of officers, directors and key employees
$61,440
Salaries, compensation and benefits (total)
$66,568
Professional fundraising fees
$0
Accounting fees
$9,084
Occupancy
$5,350
Program services (functional)
$311,582
Management and general (functional)
$17,748

Balance sheet and other

Total assets, start of year
$262,696
Total assets, end of year
$210,356
Total liabilities, end of year
$3,196
Net assets, end of year
$207,160
Net assets without donor restrictions
$207,160
Gross receipts
$273,975
Employees
1
Year formed
2019
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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
MEGAN EUBANKSECRETARY/TR
Trustee or director
2$0
JEFF GALLIBOARD MEMBER
Trustee or director
2$0
DALE HOPKINSBOARD VICE C
Trustee or director
2$0
ALEX PINSONBOARD MEMBER
Trustee or director
2$0
DALE SEXTONBOARD CHAIR
Trustee or director
2$0
LAUREN SILANOBOARD CHAIR
Trustee or director
4$0
990 for the year ended June 30, 2024: 7 people
NameTitleHours / weekCompensation
KRIS KINGEXECUTIVE DI
Officer
40$100,050
MEGAN EUBANKBOARD MEMBER
Trustee or director
2$0
JEFF GALLIBOARD MEMBER
Trustee or director
–$0
DALE HOPKINSBOARD MEMBER
Trustee or director
2$0
JAMES LANGTEAUXBOARD MEMBER
Trustee or director
2$0
DALE SEXTONBOARD CHAIR
Trustee or director
4$0
LAUREN SILANOBOARD MEMBER
Trustee or director
2$0

Address and contacts

Address (IRS master file)
PO BOX 284, LIVINGSTON, MT 59047-0284
Principal officer (990 for 2024)
LAUREN SILANO
Signed the 990
DALE HOPKINS, BOARD VICE CHAIR
Phone
(406) 220-9600
Return prepared by
JENNA KOVAGO CPA PC

Mission

THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, IMPROVING SECURITY AND SAFETY, CONSERVING THE HISTORICAL NATURE OF THE DOWNTOWN AREA, AND DEVELOP A STRONG, AGGRESSIVE MARKETING PROGRAM TO ADVERTISE THE AREA. THE LBID WAS FORMED IN 2011 AFTER A MAJORITY (60%+)OF THE DOWNTOWN BUSINESS OWNERS SIGNED A PETITION IN FAVOR OF CREATING THE DISTRICT,WHICH WAS THEN APPROVED BY THE CITY COMMISSION. IN FISCAL 2021, BY VOTE OF THE CITY COMMISSION, THE LBID WAS RENEWED FOR AN ADDITIONAL 10 YEARS, EXPIRING IN MARCH 2031. PROPERTY OWNERS WITHIN THE DISTRICT PAY AN ADDITIONAL TAX TO FUND THE PURPOSES OF THE LBID.

990 for the year ended June 30, 2025

Program accomplishments

  • SOME OF THE ONGOING PROGRAMS FUNDED BY THE LBID INCLUDE GRAFFITI MITIGATION, MAINTENANCE OF SIDEWALK TRASH CANS, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. LBID ALSO PARTICIPATED FINANCIALLY AND COLLABORATIVELY WITH OTHER LOCAL NONPROFITS TO DEVELOP A SINGLE BRAND IDENTITY AND ADVERTISING CAMPAIGN. THE ORGANIZATION HAS ALSO TAKEN ON THE PROJECT OF ENHANCING AND INSTALLING THE ANNUAL HOLIDAY DECORATIONS IN THE DOWNTOWN AREA. SINCE 2021, THE LBID HAS ALSO RECEIVING FUNDING FROM THE CONVENTION AND VISITORS BUREAU TO FURTHER PROMOTE TOURISM IN THE AREA, AS WELL AS HANDLE INCOMING FUNDS FROM THE TOURISM BUSINESS IMPROVEMENT DISTRICT. SMALL GRANTS WERE MADE TO OTHER NONPROFITS IN THE DOWNTOWN AREA, WHO PROMOTE SIMILAR MISSIONS. THE LARGEST EVENT OF THE YEAR IS THE ANNUAL LIGHT UP LIVINGSTON HOLIDAY EVENT. LBID PAIRS WITH SEVERAL OTHER NONPROFITS, INCLUDING THE HOLIDAY LIGHTS COMMITTEE, THE DEPOT FOUNDATION, AND LOCAL SCHOOLS. THIS EVENT HAS GROWN OVER THE PAST THREE YEARS TO THOUSANDS OF ATTENDEES, MANY OF THEM OUT-OF-TOWN TOURISTS AS WORD HAS SPREAD.
    Expenses $311,582 · grants $101,886 · revenue $2,775

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
45-2805610
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2021
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$210,356
Income (IRS master file)
$273,975

Revocation and reinstatement

Exemption revoked
November 15, 2014
Posted by the IRS
May 22, 2021
Reinstated
Effective November 15, 2014

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
990June 2025$273,975$329,330$210,356IRS
990June 2024$284,630$270,576$262,979IRS

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 45-2805610).

Questions about LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC

What is the EIN of LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC?
The employer identification number (EIN) of LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC is 45-2805610.
Is LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2014 and reinstated it effective November 15, 2014.
Are donations to LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT 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 LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC?
The 990 for the year ended June 30, 2025 names LAUREN SILANO.
Who are the officers and directors of LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC?
The 990 for the year ended June 30, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $273,975, expenses of $329,330 and total assets of $210,356 at year end.

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