Nonprofit · EIN 81-6034957
MONTANA ASSOCIATION OF NURSERYMEN
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| February 28, 2026 | 990 | $338,697 | $307,653 | $31,044 | $208,578 | $2,377 | $206,201 |
| February 28, 2025 | 990 | $342,853 | $291,615 | $51,238 | $190,018 | $14,861 | $175,157 |
| February 29, 2024 | 990 | $272,729 | $239,214 | $33,515 | $132,337 | $8,418 | $123,919 |
Financial details: 990 for the year ended February 28, 2026
Revenue
- Contributions, gifts and grants
- $166,456
- of which government grants
- $106,227
- Program service revenue
- $176,655
- Investment income
- $2,412
- Net income from fundraising events
- -$12,555
- Other revenue
- -$6,826
Expenses
- Grants and similar amounts paid
- $9,750
- Benefits paid to members
- $1,963
- Compensation of officers, directors and key employees
- $65,500
- Salaries, compensation and benefits (total)
- $65,500
- Professional fundraising fees
- $0
- Legal fees
- $1,805
- Accounting fees
- $6,384
- Travel
- $11,771
Balance sheet and other
- Total assets, start of year
- $190,018
- Total assets, end of year
- $208,578
- Total liabilities, end of year
- $2,377
- Net assets, end of year
- $206,201
- Gross receipts
- $375,608
- Employees
- 0
- Volunteers
- 19
- Year formed
- 1954
- 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 February 28, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GINA ALBAUGH | EXECUTIVE DIRECTOR Officer | 50 | $82,398 |
| JAMES HOILAND | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOHN SPRAY | 1ST VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| AARON MIHELISH | 2ND VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| ALI ZACKHEIM | 3RD VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| PETER HIEL | PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| PAT APPLEBY | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOE SANSONE | MEMBER AT LARGE Trustee or director | 2 | $0 |
| KRISTI BROWNING | EDUCATION COMMITTEE CHAIR Trustee or director | 2 | $0 |
| MIKE GARVEY | NORTHERN ROCKIES TREE SCHO Trustee or director | 2 | $0 |
| FRANK ETZLER | EX-OFFICIO MEMBER Trustee or director | 2 | $0 |
990 for the year ended February 28, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GINA ALBAUGH | EXECUTIVE DIRECTOR Officer | 50 | $66,797 |
| PETER HIEL | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JAMES HOILAND | 1ST VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOHN SPRAY | 2ND VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| AARON MIHELISH | 3RD VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| MATT WATTS | PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| PAT APPLEBY | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOE SANSONE | MEMBER AT LARGE Trustee or director | 2 | $0 |
| KRISTI BROWNING | EDUCATION COMMITTEE CHAIR Trustee or director | 2 | $0 |
| FRANK ETZLER | EX-OFFICIO MEMBER Trustee or director | 2 | $0 |
| MIKE GARVEY | NORTHERN ROCKIES TREE SCHOOL CHAIR Trustee or director | 2 | $0 |
990 for the year ended February 29, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GINA ALBAUGH | EXECUTIVE DIRECTOR Officer | 38 | $43,917 |
| MATT WATTS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| PETER HIEL | 1ST VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JAMES HOILAND | 2ND VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOHN SPRAY | 3RD VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOE SANSONE | MEMBER AT LARGE Trustee or director | 2 | $0 |
| PAT APPLEBY | SECRETARY Trustee or director, Officer | 2 | $0 |
| KRISTI BROWNING | EDUCATION COMMITTEE CHAIR Trustee or director | 2 | $0 |
| FRANK ETZLER | EX-OFFICIO MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 20353, BILLINGS, MT 59104-0353
- Principal officer (990 for 2025)
- GINA ALBAUGH, PO BOX 20353, BILLINGS, MT 59104
- Signed the 990
- GINA ALBAUGH, EXECUTIVE DIRECTOR
- Phone
- (406) 755-3079
- Website
- WWW.PLANTINGMONTANA.COM
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
TO PROVIDE EDUCATION, NETWORKING, AND ADVOCACY FOR MONTANA'S HORTICULTURE INDUSTRY.
Program accomplishments
- PROVIDED NETWORKING AND CONTINUING EDUCATION CREDITS FOR STATE AND NATIONAL LICENSE PROGRAMS THROUGH AND MONTANA GREEN EXPO AND NORTHERN ROCKIES TREE SCHOOL ANNUAL CONFERENCES
- FACILITATED NETWORKING OPPORTUNITIES AND EDUCATION THROUGH REGIONAL CHAPTER MEETINGS
- PROVIDED FREE RESOURCE 'TREES AND SHRUBS, A GUIDE FOR MONTANA LANDSCAPING' CATALOG AND WEBSITE FOR INDUSTRY USE
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 February, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | February 28, 2026 | July 15, 2026 | 990 on file |
| 2024 | February 28, 2025 | July 15, 2025 | 990 on file |
| 2023 | February 29, 2024 | July 15, 2024 | 990 on file |
IRS record
- EIN
- 81-6034957
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1995
- Accounting year ends
- February
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $208,578
- Income (IRS master file)
- $375,608
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | February 2026 | $338,697 | $307,653 | $208,578 | XML |
| 990 | February 2025 | $342,853 | $291,615 | $190,018 | XML |
| 990 | February 2024 | $272,729 | $239,214 | $132,337 | XML |
| 990-EZ | February 2023 | – | – | – | IRS |
| 990-EZ | February 2022 | – | – | – | IRS |
| 990-EZ | February 2021 | – | – | – | IRS |
| 990-EZ | February 2020 | – | – | – | IRS |
| 990-EZ | February 2019 | – | – | – | 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 81-6034957).
Questions about MONTANA ASSOCIATION OF NURSERYMEN
- What is the EIN of MONTANA ASSOCIATION OF NURSERYMEN?
- The employer identification number (EIN) of MONTANA ASSOCIATION OF NURSERYMEN is 81-6034957.
- Is MONTANA ASSOCIATION OF NURSERYMEN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1995.
- Are donations to MONTANA ASSOCIATION OF NURSERYMEN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MONTANA ASSOCIATION OF NURSERYMEN 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 ASSOCIATION OF NURSERYMEN due?
- The return for tax year 2026 (the year ending February 28, 2027) is due July 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MONTANA ASSOCIATION OF NURSERYMEN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended February 2026.
- Who is the principal officer of MONTANA ASSOCIATION OF NURSERYMEN?
- The 990 for the year ended February 28, 2026 names GINA ALBAUGH.
- Who are the officers and directors of MONTANA ASSOCIATION OF NURSERYMEN?
- The 990 for the year ended February 28, 2026 lists 11 people; 1 received compensation from the organization, the highest $82,398 (GINA ALBAUGH, EXECUTIVE DIRECTOR).
- How much revenue does MONTANA ASSOCIATION OF NURSERYMEN have?
- On its 990 for the year ended February 28, 2026 it reported revenue of $338,697, expenses of $307,653 and total assets of $208,578 at year end.
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