Nonprofit · EIN 81-0512992
SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC
Tax-exempt · BUTTE, MT 59702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $186,377 | $196,647 | -$10,270 | $749,135 | $53,744 | $695,391 |
| December 31, 2023 | 990 | $175,362 | $199,575 | -$24,213 | $752,230 | $46,569 | $705,661 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $48,206
- of which government grants
- $33,000
- Program service revenue
- $0
- Investment income
- $6,194
- Net income from fundraising events
- $10,392
- Other revenue
- $131,977
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $73,817
- Salaries, compensation and benefits (total)
- $80,920
- Professional fundraising fees
- $0
- Accounting fees
- $7,530
- Depreciation
- $27,797
- Program services (functional)
- $162,023
- Management and general (functional)
- $34,624
Balance sheet and other
- Total assets, start of year
- $752,230
- Total assets, end of year
- $749,135
- Total liabilities, end of year
- $53,744
- Net assets, end of year
- $695,391
- Land, buildings and equipment
- $530,953
- Gross unrelated business income
- $127,779
- Gross receipts
- $193,594
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1996
- 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 |
|---|---|---|---|
| ED CURRAN | VICE PRESIDENT Trustee or director, Officer | 4 | $31,570 |
| JIM AYRES | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARILYN PATRICK | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 |
| CHRISTINE MEYRES | DIRECTOR Trustee or director | 0 | $0 |
| KATIE FLINT | DIRECTOR Trustee or director | 0 | $0 |
| AMY MCNICHOLS | DIRECTOR Trustee or director | 0 | $0 |
| QUINCY LEE | DIRECTOR Trustee or director | 0 | $0 |
| KEITHANN TREVITHICK | DIRECTOR Trustee or director | 0 | $0 |
| JODEL PETRONI | DIRECTOR Trustee or director | 0 | $0 |
| GEORGE PARRETT | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ED CURRAN | VICE PRESIDENT Trustee or director, Officer | 4 | $30,340 |
| JIM AYRES | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARILYN PATRICK | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 |
| CHRISTINE MEYRES | DIRECTOR Trustee or director | 0 | $0 |
| KATIE FLINT | DIRECTOR Trustee or director | 0 | $0 |
| AMY MCNICHOLS | DIRECTOR Trustee or director | 0 | $0 |
| QUINCY LEE | DIRECTOR Trustee or director | 0 | $0 |
| KEITHANN TREVITHICK | DIRECTOR Trustee or director | 0 | $0 |
| JODEL PETRONI | DIRECTOR Trustee or director | 0 | $0 |
| GEORGE PARRETT | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4133, BUTTE, MT 59702-4133
- In care of
- % JAMES AYERS
- Mailing address (990-N for 2019)
- 112 Simon Lane, Butte MT 59702
- Principal officer (990 for 2024)
- ED CURRAN, 4205 SACREMENTO ST, BUTTE, MT 59701
- Principal officer (990-N for 2019)
- JOAN SIMON, 112 Simon Lane, Butte MT 59702
- Signed the 990
- ED CURRAN, PRESIDENT
- Phone
- (406) 560-3309
- Return prepared by
- NEWLAND AND COMPANY PC
Mission
THE MISSION IS TO BRING BUTTE PEOPLE AND CIVIC RESOURCES TOGETHER TO CONSTRUCT AND OPERATE A HAND CARVED CAROUSEL REMINISCENT OF WHAT WE REMEMBER ABOUT THE COLUMBIA GARDENS. THE FOCUS OF THIS PROGRAM IS TO: RECLAIM, RESTORE, AND PRESERVE AN IMPORTANT PART OF BUTTE'S HISTORY, TEACH THE DYING ART OF HAND-CARVED HORSES AND EMBELLISHMENTS. WE WILL ENHANCE THE QUALITY OF COMMUNITY LIFE BY PROVIDING PRESENT AND FUTURE GENERATIONS WITH A UNIQUE OPPORTUNITY TO ENJOY THE SIMPLE PLEASURE OF HAVING FUN TOGETHER.
Program accomplishments
- OPERATION OF GIFT SHOP AND FUNDRAISING FOR THE CAROUSEL BUILDING.Expenses $162,023
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 | 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
- 81-0512992
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $749,135
- Income (IRS master file)
- $193,594
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $186,377 | $196,647 | $749,135 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $175,362 | $199,575 | $752,230 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $217,527 | $180,961 | $776,468 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: JOAN SIMON | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 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 81-0512992).
Questions about SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC
- What is the EIN of SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC?
- The employer identification number (EIN) of SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC is 81-0512992.
- Is SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION 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 SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC 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 SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC 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 SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC?
- The 990 for the year ended December 31, 2024 names ED CURRAN.
- Who are the officers and directors of SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $31,570 (ED CURRAN, VICE PRESIDENT).
- How much revenue does SPIRIT OF COLUMBIA GARDENS CAROUSEL FOUNDATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $186,377, expenses of $196,647 and total assets of $749,135 at year end.
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