Nonprofit · EIN 46-4812054
SPAY NEUTER PROJECT OF PARK COUNTY
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $41,022 | $34,857 | $6,165 | $20,359 | $0 | $20,359 |
| December 31, 2023 | 990 | $41,005 | $45,710 | -$4,705 | $14,194 | $0 | $14,194 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $33,778
- Program service revenue
- $7,244
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $175
- Program services (functional)
- $34,657
- Management and general (functional)
- $200
Balance sheet and other
- Total assets, start of year
- $14,194
- Total assets, end of year
- $20,359
- Total liabilities, end of year
- $0
- Net assets, end of year
- $20,359
- Net assets without donor restrictions
- $20,359
- Gross receipts
- $41,022
- Employees
- 0
- Volunteers
- 14
- Year formed
- 2014
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY BEEBE | BOARD TREASU Trustee or director, Officer | 2 | $0 |
| PEGGY REICH | DIRECTOR Trustee or director | 2 | $0 |
| LAUREL RHODES | DIRECTOR Trustee or director | 2 | $0 |
| SARAH WARD | BOARD PRESID Trustee or director, Officer | 2 | $0 |
| CHRISTINE WHITESIDE | BOARD VICE P Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARA BAUKOL | DIRECTOR Trustee or director | 2 | $0 |
| MARY BEEBE | BOARD TREASU Trustee or director | 4 | $0 |
| LOANNE FRISK | BOARD SECRET Trustee or director | 2 | $0 |
| PEGGY REICH | DIRECTOR Trustee or director | 2 | $0 |
| SARAH WARD | BOARD PRESID Trustee or director | 4 | $0 |
| CHRISTINE WHITESIDE | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1835, LIVINGSTON, MT 59047-4703
- In care of
- % CAT MOODY
- Mailing address (990-N for 2018)
- PO BOX 1835, LIVINGSTON MT 59047
- Principal officer (990 for 2024)
- MARY BEEBE, 219 SOUTH E STREET, LIVINGSTON, MT 59047
- Principal officer (990-N for 2018)
- MARGE BEEBE, PO BOX 1835, LIVINGSTON MT 59047
- Signed the 990
- MARY BEEBE, BOARD TREASURER
- Phone
- (406) 222-2111
- Website
- SPAYNEUTERLIVINGSTON.ORG
- Return prepared by
- CEM BOOKKEEPING & TAX SERVICES INC
Mission
SEE MISSION STATEMENT
Program accomplishments
- IN 2024, THE SPAY NEUTER PROJECT ALTERED AND VACCINATED 514 ANIMALS: 417 CATS THROUGH CLINICS AND COST-SHARE VOUCHERS AND 97 DOGS THROUGH COST-SHARE VOUCHERS ONLY. SIX CAT SPAY/NEUTER CLINICS WERE HELD IN 2024 AT THE PARK COUNTY FAIRGROUNDS IN LIVINGSTON, MT, WITH VETERINARY AND SURGICAL SUPPORT PROVIDED BY DR. AMY LAMM OF VET-2-GO, BASED OUT OF BILLINGS. LOCAL VETERINARY CLINICS WHO PARTICIPATED IN OUR COST-SHARE VOUCHER PROGRAM IN 2024 BY PROVIDING SPAY-NEUTER SERVICES WERE COLMEY VETERINARY HOSPITAL AND LIVINGSTON VETERINARY HOSPITAL, BOTH LOCATED IN PARK COUNTY; CRAZY MOUNTAIN VETERINARY SERVICE IN MEAGHER COUNTY; AND ALL CREATURES VETERINARY SERVICE IN SWEET GRASS COUNTY. IN ADDITION TO OWNER-CLIENT DONATIONS TO CLINICS AND THE COST-SHARE VOUCHER PROGRAM, IN 2024 THE SPAY NEUTER PROJECT RECEIVED A GRANT OF 5,000 FROM THE SANDS MEMORIAL FOUNDATION AND RAISED FUNDS THROUGH PARTICIPATION IN THE PARK COUNTY COMMUNITY FOUNDATION (PCCF) ANNUAL GIVE-A-HOOT PROGRAM. IN 2024 THE SPAY NEUTER PROJECT RECEIVED 18,009 IN COMMUNITY DONATIONS AND MATCHING PCCF FUNDS THROUGH THIS PROGRAM. SINCE BECOMING A TAX-EXEMPT 501(C)(3) ORGANIZATION IN 2014, THE SPAY NEUTER PROJECT OF PARK COUNTY HAS PROVIDED LOW-COST SPAY-NEUTER AND VACCINATION SERVICES FOR MORE THAN 4100 CATS AND DOGS, PRIMARILY IN OUR SERVICE AREA OF PARK, SWEET GRASS AND MEAGHER COUNTIES, MONTANA.Expenses $34,657 · revenue $7,244
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-4812054
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Animal-related (D196)
- Assets (IRS master file)
- $20,359
- Income (IRS master file)
- $41,022
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $41,022 | $34,857 | $20,359 | XML |
| 990 | December 2023 | $41,005 | $45,710 | $14,194 | XML |
| 990 | December 2022 | $30,697 | $31,126 | $18,899 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: MARGE BEEBE | December 31, 2018 | ≤ $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 46-4812054).
Questions about SPAY NEUTER PROJECT OF PARK COUNTY
- What is the EIN of SPAY NEUTER PROJECT OF PARK COUNTY?
- The employer identification number (EIN) of SPAY NEUTER PROJECT OF PARK COUNTY is 46-4812054.
- Is SPAY NEUTER PROJECT OF PARK COUNTY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SPAY NEUTER PROJECT OF PARK COUNTY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPAY NEUTER PROJECT OF PARK COUNTY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SPAY NEUTER PROJECT OF PARK COUNTY 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 SPAY NEUTER PROJECT OF PARK COUNTY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SPAY NEUTER PROJECT OF PARK COUNTY?
- The 990 for the year ended December 31, 2024 names MARY BEEBE.
- Who are the officers and directors of SPAY NEUTER PROJECT OF PARK COUNTY?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does SPAY NEUTER PROJECT OF PARK COUNTY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $41,022, expenses of $34,857 and total assets of $20,359 at year end.
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