Nonprofit · EIN 81-0515227
FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $297,343 | $54,898 | $242,445 | $361,862 | $0 | $361,862 |
| December 31, 2024 | 990 | $67,349 | $114,960 | -$47,611 | $119,417 | $0 | $119,417 |
| December 31, 2023 | 990 | $68,921 | $67,631 | $1,290 | $167,028 | $0 | $167,028 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $286,599
- Membership dues
- $5,360
- Program service revenue
- $7,221
- Investment income
- $3,523
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,070
- Accounting fees
- $531
- Program services (functional)
- $46,054
- Management and general (functional)
- $5,576
- Fundraising (functional)
- $3,268
Balance sheet and other
- Total assets, start of year
- $119,417
- Total assets, end of year
- $361,862
- Total liabilities, end of year
- $0
- Net assets, end of year
- $361,862
- Publicly traded securities
- $202,219
- Net assets without donor restrictions
- $361,862
- Gross receipts
- $297,343
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1980
- 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 |
|---|---|---|---|
| BECKY TURNER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH PILLGRIM | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| PATTY MILLER | SECRETARY Trustee or director, Officer | 2 | $0 |
| JENNIFER MARSHALL | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BECKY TURNER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH PILLGRIM | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| PRISCILLA DYSART | PAST TREASUR Trustee or director, Officer | 2 | $0 |
| PATTY MILLER | SECRETARY Trustee or director, Officer | 2 | $0 |
| JENNIFER MARSHALL | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON CLARK | PRESIDENT Officer | 2 | $0 |
| MILLA CUMMINS | SECRETARY Officer | 2 | $0 |
| PRISCILLA DYSART | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2072, LIVINGSTON, MT 59047-4707
- In care of
- % PRISCILLA DYSART
- Mailing address (990-N for 2019)
- P O Box 2072, Livingston MT 59047
- Principal officer (990 for 2025)
- BECKY TURNER, PO BOX 2072, LIVINGSTON, MT 59047
- Principal officer (990-N for 2019)
- Priscilla Dysart, P O Box 2072, Livingston MT 59047
- Signed the 990
- BECKY TURNER, PRESIDENT
- Phone
- (406) 224-0827
- Return prepared by
- JENNA KOVAGO CPA PC
Mission
SEE SCHEDULE O
Program accomplishments
- THE FRIENDS OF THE LIBRARY IS AN ALL-VOLUNTEER GROUP DEDICATED TO SUPPORTING THE LIVINGSTON-PARK COUNTY PUBLIC LIBRARY BY ADVOCATING ITS ESSENTIAL ROLE IN ENRICHING THE CULTURAL AND EDUCATIONAL LIVES OF PARK COUNTY, MT CITIZENS. THE ORGANIZATION RAISES FUNDS TO PROVIDE MATERIALS, PROGRAMMING, AND FACILITY IMPROVEMENTS THAT WOULD OTHERWISE NOT BE FUNDED BY TAX DOLLARS ALONE. THE ORGANIZATION HELPS THE LIBRARY THROUGHOUT THE YEAR TO PURCHASE BOOKS, PERIODICALS, FURNISHINGS, TECHNOLOGY AND FIXTURES, IN ADDITION TO SPONSORING INTERNS AND PROGRAMS. FUNDS ARE RAISED THROUGH MEMBERSHIP DUES (APPROX. 360 MEMBERS), USED BOOK SALES, AND OTHER FUNDRAISING EFFORTS THROUGH THE YEAR, SUCH AS AN ANNUAL APPEAL, COMMUNITY CONCERT AND GIVE-A-HOOT CAMPAIGN.Expenses $46,054 · revenue $7,221
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
- 81-0515227
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B70)
- Assets (IRS master file)
- $361,862
- Income (IRS master file)
- $297,343
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $297,343 | $54,898 | $361,862 | XML |
| 990 | December 2024 | $67,349 | $114,960 | $119,417 | XML |
| 990 | December 2023 | $68,921 | $67,631 | $167,028 | XML |
| 990 | December 2022 | $77,052 | $68,357 | $165,738 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Priscilla Dysart | December 31, 2019 | ≤ $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 81-0515227).
Questions about FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY
- What is the EIN of FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY is 81-0515227.
- Is FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY 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 FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY 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 FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY 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 FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY?
- The 990 for the year ended December 31, 2025 names BECKY TURNER.
- Who are the officers and directors of FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LIVINGSTON-PARK COUNTY LIBRARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $297,343, expenses of $54,898 and total assets of $361,862 at year end.
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- INVASIVE SPECIES ACTION NETWORK EIN 26-2447472 · last filed 990 for 2024
- COMMUNITY SCHOOL COLLABORATIVE EIN 83-3136453 · last filed 990 for 2025
- ARTEMIS INSTITUTE EIN 01-0758596 · last filed 990 for 2025
- INTERNATIONAL LITERACY ASSOCIATION EIN 83-1750604 · last filed 990-EZ for 2025
- BLITZKRIEG ATHLETIC CLUB EIN 46-2924156 · last filed 990-N for 2025
- PARK COUNTY GENELOGY SOCIETY EIN 81-0434149 · last filed 990-N for 2025