MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION (EIN 23-7010405)
- Tax period
- 2024-05-01 to 2025-04-30
- Filed
- 2026-01-13
- IRS object ID
- 202630139349302078
- Schema version
- 2024v5.2
- 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 | 2026-01-13T12:21:55-06:00 | ReturnTs |
| Tax Period End | 2025-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810348775 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUNKERMIERCLARKCAMPANELLASTEVENSPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3060 CABERNET DR STE 2 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237010405 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA SHERIFFS AND PEACE OFFICERS ASSO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064435669 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 794 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEO DUTTON | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 4064435669 | PhoneNum |
| Signature | 2025-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEX L SCHILLINGER CPA | PreparerPersonNm |
| PTIN | P01699401 | PTIN |
| Phone | 4064426901 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | LEO DUTTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 JACKSON ST | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $529,487 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | MSPOA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1929 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $293,567 | PYContributionsGrantsAmt |
| CY Contributions Grants | $326,452 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $181,087 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $118,399 | CYProgramServiceRevenueAmt |
| PY Investment Income | $32,951 | PYInvestmentIncomeAmt |
| CY Investment Income | $21,013 | CYInvestmentIncomeAmt |
| PY Other Revenue | $55,551 | PYOtherRevenueAmt |
| CY Other Revenue | $63,333 | CYOtherRevenueAmt |
| PY Total Revenue | $563,156 | PYTotalRevenueAmt |
| CY Total Revenue | $529,197 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,157 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $608,655 | PYOtherExpensesAmt |
| CY Other Expenses | $587,564 | CYOtherExpensesAmt |
| PY Total Expenses | $609,812 | PYTotalExpensesAmt |
| CY Total Expenses | $587,589 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$46,656 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$58,392 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $813,146 | TotalAssetsBOYAmt |
| Total Assets EOY | $768,620 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $813,146 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $768,620 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $261,677 | ExpenseAmt |
| Revenue | $85,967 | RevenueAmt |
| Desc | ANNUAL TRAINING SEMINAR - PROVIDE TRAINING AND EDUCATION OF OFFICERS IN MONTANA; APPROXIMATELY 130 OFFICERS ATTENDED. INCREASE OFFICER AWARENESS ON LOCAL DETENTION FACILITY BEST PRACTICES TO INCLUDE CLASSIFICATION, EMERGENCY PREPAREDNESS, AND CONFLICT MANAGEMENT TECHNIQUES; LEADERSHIP TRAINING, OFFICER WELLNESS, LINE OF DUTY DEATHS, AND PURSUIT PRACTICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $66,218 | ExpenseAmt |
| Revenue | $32,432 | RevenueAmt |
| Desc | OTHER SEMINARS - OFFICER WELLNESS, TACTICAL LEADERSHIP, SWAT, QUICK REACTION FORCE, AND COLLABORATING WITH OTHER PARTNERS TO IMPROVE BEHAVIORAL HEALTH SERVICES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $45,430 | ExpenseAmt |
| Desc | JAIL REVIEW COMMITTEE - REIMBURSEMENT FOR PEER REVIEWS, WHO CONDUCT VOLUNTARY PEER REVIEWS OF LOCAL DETENTION FACILITIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $157,624 | ExpenseAmt |
| Desc | HONORARY MEMBERSHIP - TO SUPPORT RELEVANT, QUALITY TRAINING FOR LAW ENFORCEMENT OFFICERS, SCHOLARSHIPS FOR CHILDREN OF MEMBERS AND THOSE PURSUING A CAREER IN LOCAL LAW ENFORCEMENT, DEATH BENEFITS AND MONETARY SUPPORT FOR OFFICERS INJURED OR KILLED IN THE LINE OF DUTY, AND AGENCY TO AGENCY MUTUAL AID SUPPORT DURING CRITICAL INCIDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $157,624 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $530,949 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH AND MCGOWAN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064431570 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 JACKSON ST STE 110 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MIKE LINDER | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRENT COLBERT | ||||||
| 1ST VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE HOLTON | ||||||
| 2ND VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEREMY KOPP | ||||||
| 3RD VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEO DUTTON | ||||||
| SECRETARY TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRAD BICHLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON FREDERICK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TRENT HARBAUGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN HEINO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHIP KEM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON BAKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ZAE HUDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSH JONAS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TRACY LEWELLEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT VAN DYKEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ZACH SEMENZA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHNNIE SPURLOCK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TONY HARBAUGH | ||||||
| BOARD MEMBER EMERITUS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $31,371 | MembershipDuesAmt |
| All Other Contributions | $295,081 | AllOtherContributionsAmt |
| Total Contributions | $326,452 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ANNUAL TRAINING SEMINA | 611600 | $85,967 | $85,967 |
| OTHER SEMINARS | 611600 | $32,432 | $32,432 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $118,399 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,441 | TotalRevenueColumnAmt |
| Exclusion | $14,441 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,572 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,572 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,572 | TotalRevenueColumnAmt |
| Exclusion | $6,572 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $62,357 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $290 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,067 | TotalRevenueColumnAmt |
| Exclusion | $62,067 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,266 | TotalRevenueColumnAmt |
| Exclusion | $1,266 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,266 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $529,197 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $118,399 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $84,346 | ExclusionAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25 | TotalAmt |
| Program Services | $20 | ProgramServicesAmt |
| Management And General | $5 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,000 | TotalAmt |
| Program Services | $79,200 | ProgramServicesAmt |
| Management And General | $19,800 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,467 | TotalAmt |
| Program Services | $27,574 | ProgramServicesAmt |
| Management And General | $6,893 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000 | TotalAmt |
| Program Services | $1,600 | ProgramServicesAmt |
| Management And General | $400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,277 | TotalAmt |
| Program Services | $1,022 | ProgramServicesAmt |
| Management And General | $255 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,279 | TotalAmt |
| Program Services | $52,223 | ProgramServicesAmt |
| Management And General | $13,056 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,376 | TotalAmt |
| Program Services | $144,376 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| HONORARY | $165,386 | $163,834 | $1,552 |
| DONATIONS | $31,819 | $25,455 | $6,364 |
| MISCELLANEOUS | $30,108 | $24,086 | $6,022 |
| POSTAGE | $3,350 | $2,680 | $670 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,502 | TotalAmt |
| Program Services | $8,879 | ProgramServicesAmt |
| Management And General | $1,623 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,589 | TotalAmt |
| Program Services | $530,949 | ProgramServicesAmt |
| Management And General | $56,640 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $325,855 | BOYAmt |
| EOY | $247,149 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,647 | BOYAmt |
| EOY | $5,071 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $300 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,644 | BOYAmt |
| EOY | $516,100 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,146 | BOYAmt |
| EOY | $768,620 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,146 | BOYAmt |
| EOY | $768,620 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,146 | BOYAmt |
| EOY | $768,620 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,146 | BOYAmt |
| EOY | $768,620 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$58,392 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $13,866 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $349,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $302,548 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $370,445 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $285,441 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $326,453 | CurrentTaxYearAmt |
| Total | $1,634,275 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $349,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $302,548 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $370,445 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $285,441 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $326,453 | CurrentTaxYearAmt |
| Total | $1,634,275 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,634,275 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $477 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,475 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,951 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,013 | CurrentTaxYearAmt |
| Total | $71,009 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,170 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $42,927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,880 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,623 | CurrentTaxYearAmt |
| Total | $262,351 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,967,635 | TotalSupportAmt |
| Public Support CY170 | 0.83060 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85480 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $62,357 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $290 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $62,357 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $290 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $290 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $62,067 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MT | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSPOA | BusinessNameLine1Txt |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 320 JACKSON ST | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
Gaming Manager Business Name GamingManagerBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSPOA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | BOOKKEEPING FUNCTIONS, ADMINISTRATION OF FEDERAL AND STATE GRANTS AND CONTRACTS AND ASSISTING IN FUNDRAISING EFFORTS HAVE BEEN DELEGATED TO SMITH & MCGOWAN, INC, A PROFESSIONAL EXEMPT ORGANIZATION MANAGEMENT FIRM. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZER FOR FORM 990 PREPARATION IS PREPARED BY THE ORGANIZATION THAT THE BOARD HAS DELEGATED MANAGEMENT DUTIES TO. THE BOARD OF DIRECTORS AND THE TREASURER REVIEW THE 990 AFTER IT HAS BEEN FILED. |
| FORM 990, PART VI, SECTION C, LINE 19 | ARTICLES OF INCORPORATION ARE ON FILE WITH THE SECRETARY OF STATE OF MONTANA AND, THEREFORE, ARE AVAILABLE TO THE GENERAL PUBLIC. |