LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LIVINGSTON BUSINESS IMPROVEMENTS DISTRICT INC (EIN 45-2805610)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202531349349309538
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T16:07:54-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471591889 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEM BOOKKEEPING & TAX SERVICES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 S 2ND ST | AddressLine1Txt |
| City | LIVINGSTON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 590472604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452805610 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVINGSTON BUSINESS IMPROVEMENT DIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 4062209600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 284 | AddressLine1Txt |
| City | LIVINGSTON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59047 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DALE SEXTON | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 4062209600 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE E MOODY | PreparerPersonNm |
| PTIN | P01781256 | PTIN |
| Phone | 4063337315 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DALE SEXTON | PrincipalOfficerNm |
| Gross Receipts | $284,630 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DOWNTOWNLIVINGSTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $246,329 | PYContributionsGrantsAmt |
| CY Contributions Grants | $280,647 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,180 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,995 | CYProgramServiceRevenueAmt |
| PY Investment Income | $58 | PYInvestmentIncomeAmt |
| CY Investment Income | $988 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $248,567 | PYTotalRevenueAmt |
| CY Total Revenue | $284,630 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $23,041 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $23,250 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $100,050 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $228,361 | PYOtherExpensesAmt |
| CY Other Expenses | $147,276 | CYOtherExpensesAmt |
| PY Total Expenses | $251,402 | PYTotalExpensesAmt |
| CY Total Expenses | $270,576 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,835 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $14,054 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $268,461 | TotalAssetsBOYAmt |
| Total Assets EOY | $262,979 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $464 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $248,461 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $262,515 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $245,375 | ExpenseAmt |
| Grant | $23,250 | GrantAmt |
| Revenue | $2,995 | RevenueAmt |
| Desc | THE LBID WAS FORMED IN 2011 AFTER A MAJORITY (60%+) OF THE DOWNTOWN BUSINESS OWNERS SIGNED A PETITION IN FAVOR OF CREATING THE DISTRICT, WHICH WAS THEN APPROVED BY THE CITY COMMISSION. IN FISCAL 2021, BY VOTE OF THE CITY COMMISSION, THE LBID WAS RENEWED FOR AN ADDITIONAL 10 YEARS, EXPIRING IN MARCH 2031. PROPERTY OWNERS WITHIN THE DISTRICT PAY AN ADDITIONAL TAX TO FUND THE PURPOSES OF THE LBID. IN JULY 2020 LBID WAS AWARDED A CONTRACT BY THE CITY OF LIVINGSTON TO OVERSEE THE EXPLORE LIVINGSTON COALITION, A PARTNERSHIP WITH THE LIVINGSTSON DESTINATION MANAGEMENT ORGANIZATION (DMO/CVB) AND TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) WHICH SHARE RESOURCES, AN EXECUTIVE DIRECTOR, OFFICE AND OVERLAPPING MISSIONS TO BUILD A SUSTAINABLE YEAR-ROUND ECONOMY IN LIVINGSTON WHILE PROVIDING STRATEGIC STEWARDSHIP TO PRESERVE QUALITY OF LIFE AND PLACE FOR RESIDENTS, AND QUALITY OF EXPERIENCE FOR VISITORS. THE COALITION PARTNERSHIP MANAGEMENT INCLUDE THE THREE ORGANIZATION'S BOOKS AS ONE MASTER BUDGET REPORTING TO THE IRS. EACH ORGANIZATION OPERATES UNDER THE DIRECTION OF THEIR SEPARATE BOARDS OF DIRECTORS, BY-LAWS, MISSIONS, DISTRICT AND STATE REGULATIONS, AND AUDITS AS REQUIRED BUT SHARE BOOKKEEPING RECORDS AND RESOURCES. ALL MARKETING PLANS AND BUDGETS ARE REVIEWED AND APPROVED ANNUALLY BY EACH ORGANIZATIO'S BOARD OF DIRECTORS AND THE LIVINGSTON CITY COMMISSION, WITH THE DMO/CVB ALSO OVERSEEN BY THE STATE OF MONTANA TOURISM ADVISORY COUNCIL AND THE MONTANA DEPARTMENT OF COMMERCE, WHICH ALSO PERFORMS ANNUAL AUDITS. THE PRIMARY PROGRAMS FUNDED BY THE LBID INCLUDE MARKETING AND DISTRICT BUSINESS SUPPORT, MAINTENANCE OF SIDEWALK TRASH CANS, GRAFFITI MITIGATION, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. THIS PAST YEAR WE CO-HOSTED THE STATEMWAIDE MONTANA MAIN STREET CONFERENCE FOR THE FIRST TIME EVER AND ARE IN THE SECOND YEAR OF A POPULAR DOWNTOWN OKTOBERFEST. LBID WORKS WITH PARTNERS FOR A LIGHT UP LIVINGSTON EVENT THAT DRAWS MORE THAN 5,000 PEOPLE TO DOWNTOWN. LBID FUNDRAISED FOR NEW LOW WATER DOWNTOWN FLOWER BASKETS TO DECORATE THE DISTRICT WHILE MINIMIZING LABOR COSTS AND WATER USAGE. LBID CONVENED AN EDUCATIONAL "WHO DOES WHAT DOWNTOWN", INVITING A DOZEN GROUPS, FROM THE CITY PUBLIC WORKS TO THE CHIEF OF POLICE TO THE GALLERY ASSOCIATION, TO PRESENT THEIR AREAS OF RESPONSIBILITIES IN THE DISTRICT. LBID PARTNERED WITH BUSINESS-LED PROMOTION OF SMALL BUSINESS SATURDAY WITH A POPULAR SCAVENGER HUNT TO BRING PEOPLE DOWNTOWN. | Desc |
| Total Program Service Expenses | $245,375 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOARD CHAIR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062209600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 284 | AddressLine1Txt |
| City | LIVINGSTON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59047 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| KRIS KING | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $100,050 | $0 | $0 | |
| MEGAN EUBANK | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JEFF GALLI | ||||||
| BOARD MEMBER | $0 | $0 | $0 | Yes (X) | ||
| DALE HOPKINS | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| JAMES LANGTEAUX | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DALE SEXTON | ||||||
| BOARD CHAIR | 4.00 | $0 | $0 | $0 | Yes (X) | |
| LAUREN SILANO | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $100,050 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $257,332 | GovernmentGrantsAmt |
| All Other Contributions | $23,315 | AllOtherContributionsAmt |
| Total Contributions | $280,647 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LBID PROGRAM INCOME | Desc |
| Total Revenue Column | $2,995 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,995 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,995 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $988 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $988 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $284,630 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,983 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,250 | TotalAmt |
| Program Services | $23,250 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,050 | TotalAmt |
| Program Services | $89,386 | ProgramServicesAmt |
| Management And General | $10,664 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,373 | TotalAmt |
| Management And General | $8,373 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,244 | TotalAmt |
| Program Services | $37,244 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,202 | TotalAmt |
| Program Services | $5,407 | ProgramServicesAmt |
| Management And General | $4,795 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,900 | TotalAmt |
| Program Services | $6,900 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,730 | TotalAmt |
| Program Services | $1,730 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,944 | TotalAmt |
| Program Services | $575 | ProgramServicesAmt |
| Management And General | $1,369 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| EVENT SPONSORSHIP | $30,519 | $30,519 |
| FLOWERS & TRASH MAINTENAN | $20,616 | $20,616 |
| YELLOWSTONE HARVEST | $13,866 | $13,866 |
| PRINT & DIGITAL ADVERTISI | $9,829 | $9,829 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,053 | TotalAmt |
| Program Services | $6,053 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,576 | TotalAmt |
| Program Services | $245,375 | ProgramServicesAmt |
| Management And General | $25,201 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,725 | BOYAmt |
| EOY | $262,979 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,840 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,840 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $736 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,000 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,461 | BOYAmt |
| EOY | $262,979 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,000 | BOYAmt |
| EOY | $464 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,000 | BOYAmt |
| EOY | $464 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,461 | BOYAmt |
| EOY | $262,515 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,461 | BOYAmt |
| EOY | $262,515 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,461 | BOYAmt |
| EOY | $262,979 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $14,054 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $187,162 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150,922 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,978 | CurrentTaxYearAmt |
| Total | $450,262 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $43,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $93,604 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $95,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $186,669 | CurrentTaxYearAmt |
| Total | $462,980 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $280,766 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $246,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $280,647 | CurrentTaxYearAmt |
| Total | $913,242 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $913,242 | PublicSupportTotal170Amt |
| Total Support | $913,242 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $10,628 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL TAXES | Desc |
| Amt | $464 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $464 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TBID GRANTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $23,250 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE IN OUR HISTORIC DOWNTOWN, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE VISION OF LBID IS TO BE ONE OF THE MOTIVATING FORCES BEHIND A SUCCESSFUL BUSINESS DISTRICT WHICH PRESERVES OUR HISTORIC DOWNTOWN, ENRICHES OUR CULTURE, AND CONTINUES TO IMPROVE AND MAINTAIN THE PHYSICAL APPEARANCE AND AESTHETICS OF THE DISTRICT IN ORDER TO CONTINUE TO ATTRACT LONG-TERM AND VIABLE BUSINESES, INVIGORATE COMMUNITY ACTIVITY, AND ENHANCE VISITOR EXPERIENCES. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE DOWNTOWN BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, AND DEVELOP A STRONG MARKETING PROGRAM TO ADVERTISE THE AREA. HISTORIC DOWNTOWN LIVINGSTON IS A KEY ATRRACTION TO VISITORS AND LOCALS ALIKE. |
| FORM 990, PAGE 1, PART I, LINE 6 | BOARD OF DIRECTORS ARE NOT COMPENSATED. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE LBID WAS FORMED IN 2011 AFTER A MAJORITY (60%+) OF THE DOWNTOWN BUSINESS OWNERS SIGNED A PETITION IN FAVOR OF CREATING THE DISTRICT, WHICH WAS THEN APPROVED BY THE CITY COMMISSION. IN FISCAL 2021, BY VOTE OF THE CITY COMMISSION, THE LBID WAS RENEWED FOR AN ADDITIONAL 10 YEARS, EXPIRING IN MARCH 2031. PROPERTY OWNERS WITHIN THE DISTRICT PAY AN ADDITIONAL TAX TO FUND THE PURPOSES OF THE LBID. IN JULY 2020 LBID WAS AWARDED A CONTRACT BY THE CITY OF LIVINGSTON TO OVERSEE THE EXPLORE LIVINGSTON COALITION, A PARTNERSHIP WITH THE LIVINGSTSON DESTINATION MANAGEMENT ORGANIZATION (DMO/CVB) AND TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) WHICH SHARE RESOURCES, AN EXECUTIVE DIRECTOR, OFFICE AND OVERLAPPING MISSIONS TO BUILD A SUSTAINABLE YEAR-ROUND ECONOMY IN LIVINGSTON WHILE PROVIDING STRATEGIC STEWARDSHIP TO PRESERVE QUALITY OF LIFE AND PLACE FOR RESIDENTS, AND QUALITY OF EXPERIENCE FOR VISITORS. THE COALITION PARTNERSHIP MANAGEMENT INCLUDE THE THREE ORGANIZATION'S BOOKS AS ONE MASTER BUDGET REPORTING TO THE IRS. EACH ORGANIZATION OPERATES UNDER THE DIRECTION OF THEIR SEPARATE BOARDS OF DIRECTORS, BY-LAWS, MISSIONS, DISTRICT AND STATE REGULATIONS, AND AUDITS AS REQUIRED BUT SHARE BOOKKEEPING RECORDS AND RESOURCES. ALL MARKETING PLANS AND BUDGETS ARE REVIEWED AND APPROVED ANNUALLY BY EACH ORGANIZATIO'S BOARD OF DIRECTORS AND THE LIVINGSTON CITY COMMISSION, WITH THE DMO/CVB ALSO OVERSEEN BY THE STATE OF MONTANA TOURISM ADVISORY COUNCIL AND THE MONTANA DEPARTMENT OF COMMERCE, WHICH ALSO PERFORMS ANNUAL AUDITS. THE PRIMARY PROGRAMS FUNDED BY THE LBID INCLUDE MARKETING AND DISTRICT BUSINESS SUPPORT, MAINTENANCE OF SIDEWALK TRASH CANS, GRAFFITI MITIGATION, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. THIS PAST YEAR WE CO-HOSTED THE STATEMWAIDE MONTANA MAIN STREET CONFERENCE FOR THE FIRST TIME EVER AND ARE IN THE SECOND YEAR OF A POPULAR DOWNTOWN OKTOBERFEST. LBID WORKS WITH PARTNERS FOR A LIGHT UP LIVINGSTON EVENT THAT DRAWS MORE THAN 5,000 PEOPLE TO DOWNTOWN. LBID FUNDRAISED FOR NEW LOW WATER DOWNTOWN FLOWER BASKETS TO DECORATE THE DISTRICT WHILE MINIMIZING LABOR COSTS AND WATER USAGE. LBID CONVENED AN EDUCATIONAL "WHO DOES WHAT DOWNTOWN", INVITING A DOZEN GROUPS, FROM THE CITY PUBLIC WORKS TO THE CHIEF OF POLICE TO THE GALLERY ASSOCIATION, TO PRESENT THEIR AREAS OF RESPONSIBILITIES IN THE DISTRICT. LBID PARTNERED WITH BUSINESS-LED PROMOTION OF SMALL BUSINESS SATURDAY WITH A POPULAR SCAVENGER HUNT TO BRING PEOPLE DOWNTOWN. |
| FORM 990, PAGE 6, PART VI, LINE 11B | REVIEWED BY EXECUTIVE DIRECTOR AND BOARD CHAIR PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST |