Nonprofit · EIN 85-2986195
LOVE AND SONSHINE MINISTRIES
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $859,081 | $535,615 | $323,466 | $1,771,456 | $7,322 | $1,764,134 |
| December 31, 2024 | 990 | $702,229 | $522,178 | $180,051 | $1,505,665 | $64,997 | $1,440,668 |
| December 31, 2023 | 990 (amended) | $1,139,532 | $213,055 | $926,477 | $1,438,721 | $178,104 | $1,260,617 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $738,083
- Program service revenue
- $0
- Investment income
- $7,636
- Net income from fundraising events
- $113,362
- Other revenue
- $113,362
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,000
- Other salaries and wages
- $233,098
- Salaries, compensation and benefits (total)
- $332,328
- Professional fundraising fees
- $0
- Legal fees
- $1,037
- Accounting fees
- $12,681
- Occupancy
- $13,305
- Travel
- $374
- Depreciation
- $39,088
- Program services (functional)
- $374,221
- Management and general (functional)
- $88,458
- Fundraising (functional)
- $72,936
Balance sheet and other
- Total assets, start of year
- $1,505,665
- Total assets, end of year
- $1,771,456
- Total liabilities, end of year
- $7,322
- Net assets, end of year
- $1,764,134
- Land, buildings and equipment
- $884,228
- Net assets without donor restrictions
- $1,764,134
- Gross receipts
- $907,043
- Employees
- 16
- Volunteers
- 50
- Year formed
- 2021
- 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 |
|---|---|---|---|
| HEATHER PETTY | EXECUTIVE DIRECTOR Officer | 40 | $75,000 |
| SHAWNA FRANKS | TREASURER Trustee or director, Officer | 0 | $0 |
| ANDREW JACOBS | PRESIDENT Trustee or director, Officer | 0 | $0 |
| RACHEL COOPER | DIRECTOR Trustee or director | 0 | $0 |
| KRISTA KANANEN | DIRECTOR Trustee or director | 0 | $0 |
| DAVID ROBERTS | DIRECTOR Trustee or director | 0 | $0 |
| MATTHEW SCHEIE | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER PETTY | EXECUTIVE DIRECTOR Officer | 40 | $65,337 |
| MICHELLE KERN | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| SHAWNA FRANKS | TREASURER Trustee or director, Officer | 0 | $0 |
| MATTHEW SCHEIE | PRESIDENT Trustee or director, Officer | 0 | $0 |
| LYNDA STONER | SECRETARY Trustee or director, Officer | 0 | $0 |
| RACHEL COOPER | DIRECTOR Trustee or director | 0 | $0 |
| KRISTA KANANEN | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER PETTY | EXECUTIVE DIRECTOR Officer | 40 | $63,458 |
| MICHELLE KERN | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| TONI ALLEN | SECRETARY Trustee or director, Officer | 0 | $0 |
| SHAWNA LACEY | TREASURER Trustee or director, Officer | 0 | $0 |
| KRISTA KANANEN | PRESIDENT Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 23174, BILLINGS, MT 59104-3174
- In care of
- % HEATHER PETTY
- Principal officer (990 for 2025)
- HEATHER PETTY, 5424 STREAM STONE AVE, BILLINGS, MT 591061240
- Signed the 990
- HEATHER PETTY, EXECUTIVE DIRECTOR
- Phone
- (406) 690-2344
- Website
- HTTPS://LOVEANDSONSHINE.ORG/
- Return prepared by
- PINION LLC
Mission
TO PROVIDE SAFE HOUSING FOR HOMELESS PREGNANT TEENS AND TEENAGE MOTHERS.
Program accomplishments
- WE SERVED 11 MOTHERS AND 15 CHILDREN IN OUR SONSHINE HOME; WOMEN AND CHILDREN WHO WOULD HAVE OTHERWISE BEEN HOMELESS AND SUFFERING LIFE ON THE STREETS. THESE WOMEN OVERCAME SIGNIFICANT BARRIERS AND RECEIVED LIFE SKILLS TRAINING IN PARENTING, BUDGETING, NUTRITION, HEALTH CARE, COUNSELING, AND DISCIPLESHIP. IN ADDITION, WE ALSO SERVED ANOTHER 103 PREGNANT/HOMELESS WOMEN DURING 2025 WITH SUPPORTIVE CONNECTIONS TO COMMUNITY SERVICES, OR CONNECTION TO NECESSARY HOUSING IN OTHER CITIES WHEN OUR ROOMS WERE FULL. WE ALSO SERVED THE GREATER YELLOWSTONE COUNTY COMMUNITY THROUGH OUR OUTREACH PROGRAMS, SUCH AS THE FATHERHOOD IS SACRED/MOTHERHOOD IS SACRED PARENTING CURRICULUM, CASE MANAGEMENT AND COMMUNITY OUTREACH. 66 PEOPLE WERE ENROLLED IN OUR PARENTING PROGRAM, WITH 55 GRADUATING SUCCESSFULLY. AS A RESULT OF OUR PROGRAMS, 81.82% OF OUR MOTHERS OBTAINED JOBS, 88.9% STAYED SOBER, 83.3% COMPLETED OR ENROLLED IN THE HISET (FORMERLY GED), 87.5% OBTAINED WIC, SNAP, AND OTHER BENEFITS, 90.1% RECEIVED MENTAL HEALTH SUPPORT, 72.73% LEARNED BUDGETING SKILLS, 100% HAVE DEVELOPED PARENTING SKILLS AND COMPLETED CLASSES, AND 100% HAVE GAINED ACCESS TO HEALTHCARE AND DEVELOPED SUPPORTIVE RELATIONSHIPS.Expenses $374,221
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
- 85-2986195
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $1,771,456
- Income (IRS master file)
- $907,043
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $859,081 | $535,615 | $1,771,456 | XML |
| 990 | December 2024 | $702,229 | $522,178 | $1,505,665 | XML |
| 990 | December 2023 | $1,139,532 | $213,055 | $1,438,721 | XML |
| 990 | December 2022 | $379,860 | $151,287 | $374,308 | IRS |
| 990-EZ | December 2021 | – | – | – | 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 85-2986195).
Questions about LOVE AND SONSHINE MINISTRIES
- What is the EIN of LOVE AND SONSHINE MINISTRIES?
- The employer identification number (EIN) of LOVE AND SONSHINE MINISTRIES is 85-2986195.
- Is LOVE AND SONSHINE MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LOVE AND SONSHINE MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOVE AND SONSHINE MINISTRIES 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 LOVE AND SONSHINE MINISTRIES 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 LOVE AND SONSHINE MINISTRIES 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 LOVE AND SONSHINE MINISTRIES?
- The 990 for the year ended December 31, 2025 names HEATHER PETTY.
- Who are the officers and directors of LOVE AND SONSHINE MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $75,000 (HEATHER PETTY, EXECUTIVE DIRECTOR).
- How much revenue does LOVE AND SONSHINE MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $859,081, expenses of $535,615 and total assets of $1,771,456 at year end.
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