Nonprofit · EIN 88-2197781
PARK COUNTY MOTOR VEHICLE PARK
Also known as PARK 337
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $399,826 | $281,861 | $117,965 | $131,847 | $13,882 | $117,965 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $399,826
- of which government grants
- $17,583
- Membership dues
- $20,750
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $259,031
- Fundraising (functional)
- $22,830
Balance sheet and other
- Total assets, start of year
- $13,882
- Total assets, end of year
- $131,847
- Total liabilities, end of year
- $13,882
- Net assets, end of year
- $117,965
- Land, buildings and equipment
- $115,308
- Net assets without donor restrictions
- $117,965
- Gross receipts
- $399,826
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2024
- 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 |
|---|---|---|---|
| JAKE NELSON | PRESIDENT Officer | 10 | $0 |
| DAN MUSHRUSH | PRESIDENT Officer | – | $0 |
| KIPP GILMORE | VICE PRESIDENT Trustee or director | – | $0 |
| MEGAN PERRY | SECRETARY Trustee or director | – | $0 |
| MONICA MELIN | TREASURER Trustee or director | – | $0 |
| JEFF KING | VICE PRESIDENT Trustee or director | – | $0 |
| PENNY SIMONS | SECRETARY Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 374, LIVINGSTON, MT 59047-0374
- Mailing address (990-N for 2024)
- PO Box 376, Livingston MT 59047
- Principal officer (990 for 2025)
- JACOB NELSON, PO BOX 50, Clyde Park, MT 59018
- Principal officer (990-N for 2024)
- Jake Nelson, PO Box 50, Clyde Park MT 59018
- Signed the 990
- JACOB NELSON, PRESIDENT
- Phone
- (406) 223-8518
- Return prepared by
- DeCampli Bender CPA's LLC
Mission
WE PROVIDE FAMILY FUN EVENTS, SUCH AS MUD BOGS, MUD DRAGS, HILL N HOLE, LEMON RACES, TOUGH TRUCK, ETC. WE PROVIDE MULTIPLE SAFETY AND EDUCATIONAL TRAINING AND CLASSES CONNECTED WITH THE SCHOOLS AND OTHER EDUCATIONAL FACILITIES. WE CONNECT WITH OTHERS TO HELP WITH SPECIFIC EDUCATIONAL DEPARTMENTS, SUCH AS SHERIFFS AND FIRE DEPARTMENTS AS AN EXAMPLE.
Program accomplishments
- WE PROVIDE FAMILY FUN EVENTS, SUCH AS MUD BOGS, MUD DRAGS, HILL N HOLE, LEMON RACES, TOUGH TRUCK, ETC.Expenses $249,031 · revenue $389,826
- WE PROVIDE MULTIPLE SAFETY AND EDUCATIONAL TRAINING AND CLASSES CONNECTED WITH THE SCHOOLS AND OTHER EDUCATIONAL FACILITIES.Expenses $5,000 · revenue $5,000
- WE CONNECT WITH OTHERS TO HELP WITH SPECIFIC EDUCATIONAL DEPARTMENTS, SUCH AS SHERIFFS AND FIRE DEPARTMENTS AS AN EXAMPLE.Expenses $5,000 · revenue $5,000
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 88-2197781
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $131,847
- Income (IRS master file)
- $399,826
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $399,826 | $281,861 | $131,847 | IRS |
| 990-N for 2024 Officer: Jake Nelson | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Dan Mushrush | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Christina Nelson | December 31, 2022 | ≤ $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 88-2197781).
Questions about PARK COUNTY MOTOR VEHICLE PARK
- What is the EIN of PARK COUNTY MOTOR VEHICLE PARK?
- The employer identification number (EIN) of PARK COUNTY MOTOR VEHICLE PARK is 88-2197781.
- Is PARK COUNTY MOTOR VEHICLE PARK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to PARK COUNTY MOTOR VEHICLE PARK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PARK COUNTY MOTOR VEHICLE PARK 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 PARK COUNTY MOTOR VEHICLE PARK 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 PARK COUNTY MOTOR VEHICLE PARK 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 PARK COUNTY MOTOR VEHICLE PARK?
- The 990 for the year ended December 31, 2025 names JACOB NELSON.
- Who are the officers and directors of PARK COUNTY MOTOR VEHICLE PARK?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does PARK COUNTY MOTOR VEHICLE PARK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $399,826, expenses of $281,861 and total assets of $131,847 at year end.
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All nonprofits in LIVINGSTON · Montana · Recreation and sports