Nonprofit · EIN 81-0419345
MONTANA CUTTING HORSE ASSOCIATION
Tax-exempt · BILLINGS, MT 59106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $721,286 | $704,190 | $17,096 | $208,116 | $393 | $207,723 |
| December 31, 2024 | 990 | $733,586 | $743,613 | -$10,027 | $191,629 | $1,002 | $190,627 |
| December 31, 2023 | 990 | $713,520 | $679,087 | $34,433 | $200,655 | $0 | $200,655 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,785
- Membership dues
- $7,941
- Program service revenue
- $707,499
- Investment income
- $2
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $12,000
- Salaries, compensation and benefits (total)
- $12,000
- Professional fundraising fees
- $0
- Accounting fees
- $1,755
- Occupancy
- $38,043
- Travel
- $20,022
- Program services (functional)
- $690,295
- Management and general (functional)
- $13,895
Balance sheet and other
- Total assets, start of year
- $191,629
- Total assets, end of year
- $208,116
- Total liabilities, end of year
- $393
- Net assets, end of year
- $207,723
- Net assets without donor restrictions
- $207,723
- Gross receipts
- $721,286
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1983
- 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 |
|---|---|---|---|
| ASHLEY LEE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ROY OLIVER | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| VALEE MILLER | SECRETARY/TREASURER Trustee or director, Officer | 0.1 | $0 |
| DAVE ZIEBARTH | DIRECTOR Trustee or director | 0.1 | $0 |
| JEREMY YOUNG | DIRECTOR Trustee or director | 0.1 | $0 |
| GUS HOFFMAN | DIRECTOR Trustee or director | 0.1 | $0 |
| DOUG PEARCE | DIRECTOR Trustee or director | 0.1 | $0 |
| KELLY FRASER | DIRECTOR Trustee or director | 0.1 | $0 |
| JANN PARKER | DIRECTOR Trustee or director | 0.1 | $0 |
| CODY LEE | DIRECTOR Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE VAN DYKE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DOUG PEARCE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| VALEE MILLER | SECRETARY/TREASURER Trustee or director, Officer | 0.1 | $0 |
| MIKE HOFFMAN | DIRECTOR Trustee or director | 0.1 | $0 |
| JOHN DELMONTE | DIRECTOR Trustee or director | 0.1 | $0 |
| CINDY FRASER | DIRECTOR Trustee or director | 0.1 | $0 |
| PERI SUENRAM | DIRECTOR Trustee or director | 0.1 | $0 |
| CLAYTON MILLER | DIRECTOR Trustee or director | 0.1 | $0 |
| JOSH KEIMIG | DIRECTOR Trustee or director | 0.1 | $0 |
| JOHN SEYMOUR | DIRECTOR Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PERI SUENRAM | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MICHELLE VAN DYKE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| VALEE MILLER | SECRETARY/TREASURER Trustee or director, Officer | 0.1 | $0 |
| MIKE HOFFMAN | DIRECTOR Trustee or director | 0.1 | $0 |
| DARRELL LEE | DIRECTOR Trustee or director | 0.1 | $0 |
| ROB FRASER | DIRECTOR Trustee or director | 0.1 | $0 |
| DOUG PEARCE | DIRECTOR Trustee or director | 0.1 | $0 |
| CLAYTON MILLER | DIRECTOR Trustee or director | 0.1 | $0 |
| JOSH KEIMIG | DIRECTOR Trustee or director | 0.1 | $0 |
| JOHN SEYMOUR | DIRECTOR Trustee or director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 7909 HESPER RD, BILLINGS, MT 59106-3038
- Principal officer (990 for 2025)
- ASHLEY LEE, 7909 HESPER ROAD, BILLINGS, MT 59106
- Signed the 990
- ASHLEY LEE, PRESIDENT
- Phone
- (406) 672-3265
- Website
- WWW.MONTANACHA.COM
- Return prepared by
- FAGAN & COOK PC
Mission
TO ENCOURAGE EDUCATION IN THE EQUINE ACTIVITIES, INTEREST IN CUTTING HORSEES AND TO PROMOTE THE SPORT OF CUTTING IN THE STATE OF MONTANA.
Program accomplishments
- TO ENCOURAGE EDUCATION IN EQUINE ACTIVITIES, INTEREST IN CUTTING HORSES, AND TO PROMOTE THE SPORT OF CUTTING IN THE STATE OF MONTANA.Expenses $690,295 · revenue $707,499
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
- 81-0419345
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D99)
- Assets (IRS master file)
- $208,116
- Income (IRS master file)
- $721,286
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $721,286 | $704,190 | $208,116 | IRS |
| 990 | December 2024 | $733,586 | $743,613 | $191,629 | XML |
| 990 | December 2023 | $713,520 | $679,087 | $200,655 | XML |
| 990 | December 2022 | $715,462 | $682,492 | $166,222 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 81-0419345).
Questions about MONTANA CUTTING HORSE ASSOCIATION
- What is the EIN of MONTANA CUTTING HORSE ASSOCIATION?
- The employer identification number (EIN) of MONTANA CUTTING HORSE ASSOCIATION is 81-0419345.
- Is MONTANA CUTTING HORSE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to MONTANA CUTTING HORSE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MONTANA CUTTING HORSE ASSOCIATION 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 MONTANA CUTTING HORSE 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 MONTANA CUTTING HORSE ASSOCIATION 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 MONTANA CUTTING HORSE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names ASHLEY LEE.
- Who are the officers and directors of MONTANA CUTTING HORSE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does MONTANA CUTTING HORSE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $721,286, expenses of $704,190 and total assets of $208,116 at year end.
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