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Nonprofit · EIN 81-0532349

LIVINGSTON CENTER FOR ART AND CULTURE INC

Tax-exempt · LIVINGSTON, MT 59047

Financials

$85K$75K2023$128K$93K2024$107K$101K2025
Revenue Expenses · by fiscal year end
Financials of LIVINGSTON CENTER FOR ART AND CULTURE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$107,252$101,297$5,955$102,232$3,344$98,888
December 31, 2024990$128,265$93,432$34,833$138,110$45,177$92,933
December 31, 2023990$84,998$74,920$10,078$64,209$6,109$58,100
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$74,249
Membership dues
$9,293
Program service revenue
$28,851
Investment income
$1,267
Net income from fundraising events
$2,885
Other revenue
$2,885

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$32,838
Other salaries and wages
$18,119
Salaries, compensation and benefits (total)
$54,490
Professional fundraising fees
$0
Accounting fees
$588
Occupancy
$19,535
Program services (functional)
$56,992
Management and general (functional)
$43,986
Fundraising (functional)
$319

Balance sheet and other

Total assets, start of year
$138,110
Total assets, end of year
$102,232
Total liabilities, end of year
$3,344
Net assets, end of year
$98,888
Net assets without donor restrictions
$98,888
Gross receipts
$107,252
Employees
3
Volunteers
38
Year formed
2000
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.

NameTitleHours / weekCompensation
KATHLEEN BEKEDAMEXECUTIVE DI
Officer
30$32,838
RONN BAYLYBOARD MEMBER
Trustee or director
2$0
ROBERT EBINGERBOARD PRESID
Trustee or director
2$0
CHARLIE FIFIELDBOARD MEMBER
Trustee or director
2$0
JOHN GARREBOARD MEMBER
Trustee or director
2$0
KAREN GARREBOARD MEMBER
Trustee or director
2$0
JEN GREENBOARD MEMBER
Trustee or director
2$0
ROBIN HOGGANTREASURER
Trustee or director
2$0
ASHLEY NOBLECO-VICE PRES
Trustee or director
2$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
KATHLEEN BEKEDAMEXECUTIVE DI
Officer
30$28,552
RONN BAYLYBOARD MEMBER
Trustee or director
2$0
ROBERT EBINGERBOARD PRESID
Trustee or director
2$0
CHARLIE FIFIELDBOARD MEMBER
Trustee or director
2$0
JOHN GARREBOARD MEMBER
Trustee or director
2$0
KAREN GARREBOARD MEMBER
Trustee or director
2$0
JEN GREENBOARD MEMBER
Trustee or director
2$0
ROBIN HOGGANTREASURER
Trustee or director
2$0
ASHLEY NOBLECO-VICE PRES
Trustee or director
2$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
KATHLEEN BEKEDAMEXECUTIVE DI
Officer
30$20,511
RONN BAYLYBOARD MEMBER
Trustee or director
2$0
ROBERT EBINGERBOARD PRESID
Trustee or director
2$0
ROBIN HOGGAN EBINGERTREASURER/SE
Trustee or director
2$0
CHARLIE FIFIELDBOARD MEMBER
Trustee or director
2$0
ANN GANNONCO-VICE PRES
Trustee or director
2$0
CARY LUNDBOARD MEMBER
Trustee or director
2$0
ASHLEY NOBLECO-VICE PRES
Trustee or director
2$0

Address and contacts

Address (IRS master file)
119 S MAIN STREET, LIVINGSTON, MT 59047-2668
In care of
% ROBIN HOGGAN EBINGER PRES
Principal officer (990 for 2025)
ROBERT EBINGER, 128 SOUTH YELLOWSTONE ST, LIVINGSTON, MT 59047
Signed the 990
ROBIN HOGGAN, TREASURER
Phone
(406) 222-5222
Return prepared by
JENNA KOVAGO CPA PC

Mission

SEE SCHEDULE O

990 for the year ended December 31, 2025

Program accomplishments

  •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
    Expenses $16,422 · revenue $5,298
  • EXHIBITS EMPHASIZING EDUCATION OF ART, CRITICAL THINKING, AND COMMUNITY AWARENESS. OUR GALLERY BRINGS IN MORE THAN 3,000 DIFFERENT VISITORS PER YEAR, AND ALLOWS COMMUNITY MEMBERS TO EXHIBIT THEIR WORK. WORKSHOPS AND EDUCATIONAL OPPORTUNITIES HAVE CONTINUED TO GROW AND CHANGE IN THE LAST YEAR AS WE SOLIDLY SUPPORT OTHER ORGANIZATIONS IN THE AREA PROVIDING COMMUNITY, ART AND EDUCATION.
    Expenses $40,570 · revenue $23,553

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-EZ for LIVINGSTON CENTER FOR ART AND CULTURE INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
81-0532349
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
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$102,232
Income (IRS master file)
$107,252

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$107,252$101,297$102,232IRS
990December 2024$128,265$93,432$138,110IRS
990December 2023$84,998$74,920$64,209XML
990December 2022$79,656$79,939$49,721IRS
990December 2021–––IRS
990December 2020–––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 81-0532349).

Questions about LIVINGSTON CENTER FOR ART AND CULTURE INC

What is the EIN of LIVINGSTON CENTER FOR ART AND CULTURE INC?
The employer identification number (EIN) of LIVINGSTON CENTER FOR ART AND CULTURE INC is 81-0532349.
Is LIVINGSTON CENTER FOR ART AND CULTURE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to LIVINGSTON CENTER FOR ART AND CULTURE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIVINGSTON CENTER FOR ART AND CULTURE 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 CENTER FOR ART AND CULTURE INC 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 LIVINGSTON CENTER FOR ART AND CULTURE INC 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 LIVINGSTON CENTER FOR ART AND CULTURE INC?
The 990 for the year ended December 31, 2025 names ROBERT EBINGER.
Who are the officers and directors of LIVINGSTON CENTER FOR ART AND CULTURE INC?
The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $32,838 (KATHLEEN BEKEDAM, EXECUTIVE DI).
How much revenue does LIVINGSTON CENTER FOR ART AND CULTURE INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $107,252, expenses of $101,297 and total assets of $102,232 at year end.

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