Belgrade Senior Center FY2020 filing

IRS exemption revoked

Belgrade, MTUnknown exempt organization EIN 81-0359839Revenue $203K in FY2020

On file with the IRSbelgradeseniorcenter.com92 Cameron Ave · Belgrade, MT

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The Mission of The Belgrade Senior Center is to promote friendship and provide nutritional, social, recreational, educational, health and fitness, and information services for individuals age 50 and older in the Belgrade and surrounding Gallatin County Areas of Montana.

85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $12K a year · 6% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 7.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$203K
Spent
$192K
To programs
85%
Net assets
$137K
By yearFY2020–FY2022
Revenue
$203K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$203K
FY2021$222K
FY2022$206K
Expenses
$192K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$192K
FY2021$167K
FY2022$235K
Net assets
$137K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$137K
FY2021$192K
FY2022$163K

From the FY2020 Form 990 (year ending June 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

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% · $163K Management & general 11% · $21K Fundraising 4% · $8K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Frmr Exec. Director
$0Pt VII · Sec A
Former Executive Director
$0Pt VII · Sec A
See Belgrade Senior Center 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

Offers seniors friendship, meals, activities, and health services.

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Provided by the organization

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1 program · $163K · in their own filed words · FY2019
01

Provide recreational space and nutritional needs to seniors.

$163Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$203K
Ln 12
Gifts and grantsLn 1h$162K
Fees for servicesLn 2g$31K
Investment incomeLn 3$6K
Money outPt IX
$192K
Ln 25
Programscol B$163K
Managementcol C$21K
Fundraisingcol D$8K
Owns and owesPt X
$137K
net assets · Ln 32
Cash and savingsLn 1–2$113K
Total assetsLn 16$139K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$162K
Government grantsLn 1e$85K
Fees for servicesLn 2g$31K
Investment incomeLn 3$6K
Other incomeLn 4–11$4K
Gains on assetsLn 7$53
Total revenueLn 12$203K
Assets in detailPt X, end of year
CashLn 1$81K
SavingsLn 2$33K
Cash and savings togetherLn 1–2$113K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$26K
Other assetsLn 15$0
Total assetsLn 16$139K
LiabilitiesLn 26$2K
Net assetsLn 32$137K
OperationsPt I, VI
EmployeesI 58
VolunteersI 630
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$89K$113K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$31K$26K
Total assetsLn 16$127K$139K
LiabilitiesLn 26$1K$2K
Net assetsLn 32$125K$137K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$73K$64K$7K$3K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$6K$666$296
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K$198$88
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$65$57$6$2
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$9K$8K$798$354
TravelLn 17$171$149$15$7
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$34K$29K$3K$1K
InsuranceLn 23$5K$5K$469$208
Other expenses (24a–d)Ln 24$49K$39K$8K$2K
All other expensesLn 24e$12K$10K$1K$482
Total functional expensesLn 25$192K$163K$21K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $206K$235K−$29K$163K 990 PDF
FY2021 $222K$167K$55K$192K 990 PDF
FY2020 Viewing $203K$192K$11K$137K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $202,861 revenue, 12 lines filed
I-8 Contributions and grants$161,867
I-9 Program service revenue$31,156
I-10 Investment income$5,779
I-11 Other revenue$4,059
I-12 Total revenue$202,861
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$80,859
I-16a Professional fundraising fees$0
I-17 Other expenses$111,134
I-18 Total expenses$191,993
I-19 Revenue less expenses$10,868
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
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 $202,861 across 10 lines filed
Lines not itemized here account for $490 of total revenue; see the IRS return.
VIII-1e Government grants$85,247
VIII-1f All other contributions, gifts and grants$76,620
VIII-1h Total contributions, gifts and grants$161,867
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $31,156$31,156
VIII-3 Investment incomeRelated to mission $5,726$5,726
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $500$500
VIII-7 Net gain or loss on sales of assetsRelated to mission $53$53
VIII-8 Net income from fundraising events$3,069
VIII-12 Total revenueRelated to mission $37,435 · Excluded from tax $490$202,861
Part IX · Statement of functional expenses $191,993 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $63,910 · Management $6,612 · Fundraising $2,938$73,460
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,437 · Management $666 · Fundraising $296$7,399
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,912 · Management $198 · Fundraising $88$2,198
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $57 · Management $6 · Fundraising $2$65
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,707 · Management $798 · Fundraising $354$8,859
IX-17 TravelPrograms $149 · Management $15 · Fundraising $7$171
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $29,289 · Management $3,030 · Fundraising $1,347$33,666
IX-23 InsurancePrograms $4,529 · Management $469 · Fundraising $208$5,206
IX-24 Other expenses (24a–d)Programs $38,840 · Management $8,280 · Fundraising $1,786$48,906
IX-24e All other expensesPrograms $10,496 · Management $1,085 · Fundraising $482$12,063
IX-25 Total functional expensesPrograms $163,326 · Management $21,159 · Fundraising $7,508$191,993
Part X · Balance sheet $138,848 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $77,419$80,682
X-2 Savings and temporary cash investmentsStart of year $11,163$32,506
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,259$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $30,899$25,660
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $126,740$138,848
X-25 Other liabilitiesStart of year $1,382$1,754
X-26 Total liabilitiesStart of year $1,382$1,754
X-27 Net assets without donor restrictionsStart of year $111,002$122,738
X-28 Net assets with donor restrictionsStart of year $14,356$14,356
X-32 Total net assets or fund balancesStart of year $125,358$137,094
X-33 Total liabilities and net assetsStart of year $126,740$138,848
Part XI · Reconciliation of net assets $137,094 net assets at year end
XI-1 Total revenue$202,861
XI-2 Total expenses$191,993
XI-3 Revenue less expenses$10,868
XI-4 Net assets at start of year$125,358
XI-9 Other changes in net assets$868
XI-10 Net assets at end of year$137,094

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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