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Lewistown Eagles Manor

Not tax-deductible

Lewistown, MT501(c)(4)Since 1967 EIN 81-0330012Revenue $539K in FY2026

On file with the IRSlewistowneaglesmanor.com211 W Janeaux St, 59457-3045 · Lewistown, MTTax-exempt since May 1969

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To provide affordable housing for the elderly

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 7
filings with a surplus
Average deficit $6K a year · 1% of revenue · last 7 filings
Concern: a surplus in 2 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$353K
127% of total assets
Concern: liabilities are 127% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$539K
-16% vs prior year
Spent
$557K
To programs
85%
Net assets
−$74K
By yearFY2020–FY2026
Revenue
$539K
FY2026▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$534K
FY2021$618K
FY2022$694K
FY2023$640K
FY2024$558K
FY2025$641K
FY2026$539K
Expenses
$557K
FY2026▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$605K
FY2021$670K
FY2022$567K
FY2023$646K
FY2024$599K
FY2025$622K
FY2026$557K
Net assets
−$74K
FY2026▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020−$133K
FY2021−$184K
FY2022−$57K
FY2023−$64K
FY2024−$105K
FY2025−$68K
FY2026−$74K

From the FY2026 Form 990 (year ending May 2026) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in May 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $472K Management & general 15% · $85K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Richard Brown
President
$0Pt VII · Sec A
John Sturtz
Vice Preside
$0Pt VII · Sec A
Gerald Brown
Secretary
$0Pt VII · Sec A
Tim Gillen
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Bryan Gatz
Director
$0Pt VII · Sec A
Jimmy Wier
Director
$0Pt VII · Sec A
Chris Rindal
Director
$0Pt VII · Sec A
See Lewistown Eagles Manor executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides affordable housing and community for seniors in an apartment complex.

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Provided by the organization

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1 program · $472K · in their own filed words · FY2025
01

Operation of a 60-UNIT apartment complex for the elderly

$472Kprogram expense

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$539K
Ln 12
Fees for servicesLn 2g$539K
Money outPt IX
$557K
Ln 25
Programscol B$472K
Managementcol C$85K
Owns and owesPt X
−$74K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$278K
LiabilitiesLn 26$353K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$539K
Total revenueLn 12$539K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$112K
Total assetsLn 16$278K
LiabilitiesLn 26$353K
Net assetsLn 32−$74K
OperationsPt I, VI
EmployeesI 513
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$44K$34K
Land, buildings, equipmentLn 10c$110K$112K
Total assetsLn 16$290K$278K
LiabilitiesLn 26$359K$353K
Net assetsLn 32−$68K−$74K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$243K$186K$57K
Payroll taxesLn 10$19K$13K$6K
Legal feesLn 11b$692$692
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$9K$9K
InterestLn 20$20K$20K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$162K$162K
All other expensesLn 24e$57K$57K
Total functional expensesLn 25$557K$472K$85K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $539K$557K−$18K−$74K 990 PDF
FY2025 $641K$622K$19K−$68K 990 PDF
FY2024 $558K$599K−$41K−$105K 990 PDF
FY2023 $640K$646K−$6K−$64K 990 PDF
FY2022 $694K$567K$127K−$57K 990 PDF
FY2021 $618K$670K−$52K−$184K 990 PDF
FY2020 $534K$605K−$71K−$133K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $538,594 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $640,799$538,594
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $640,799$538,594
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $275,650$262,863
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $346,503$293,907
I-18 Total expensesPrior year $622,153$556,770
I-19 Revenue less expensesPrior year $18,646−$18,176
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $538,594 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $538,594$538,594
VIII-12 Total revenueRelated to mission $538,594$538,594
Part IX · Statement of functional expenses $556,770 across 11 lines filed
IX-7 Other salaries and wagesPrograms $186,022 · Management $57,434$243,456
IX-10 Payroll taxesPrograms $13,430 · Management $5,977$19,407
IX-11b Legal feesManagement $692$692
IX-11c Accounting feesManagement $6,720$6,720
IX-12 Advertising and promotionManagement $4,615$4,615
IX-13 Office expensesManagement $9,257$9,257
IX-20 InterestPrograms $20,072$20,072
IX-22 Depreciation, depletion and amortizationPrograms $6,179$6,179
IX-23 InsurancePrograms $27,308$27,308
IX-24 Other expenses (24a–d)Programs $161,701$161,701
IX-24e All other expensesPrograms $57,363$57,363
IX-25 Total functional expensesPrograms $472,075 · Management $84,695 · Fundraising $0$556,770
Part X · Balance sheet $278,155 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $23,266$14,369
X-2 Savings and temporary cash investmentsStart of year $20,632$19,890
X-4 Accounts receivableStart of year $136,353$132,209
X-10c Land, buildings and equipment, netStart of year $110,205$111,687
X-16 Total assetsStart of year $290,456$278,155
X-17 Accounts payable and accrued expensesStart of year $35,259$34,019
X-25 Other liabilitiesStart of year $56,092$24,771
X-26 Total liabilitiesStart of year $358,741$352,616
X-27 Net assets without donor restrictionsStart of year −$68,285−$74,461
X-32 Total net assets or fund balancesStart of year −$68,285−$74,461
X-33 Total liabilities and net assetsStart of year $290,456$278,155
Part XI · Reconciliation of net assets −$74,461 net assets at year end
XI-1 Total revenue$538,594
XI-2 Total expenses$556,770
XI-3 Revenue less expenses−$18,176
XI-4 Net assets at start of year−$68,285
XI-9 Other changes in net assets$12,000
XI-10 Net assets at end of year−$74,461

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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