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Livingston Business Improvements District Inc

EIN 45-2805610 · Livingston, MT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood73 out of 100GovernanceFair64 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE LBID IS TO FACILITATE AN IMPROVED BUSINESS CLIMATE, WHICH IS HEAVILY DEPENDENT ON TOURISM. THE LBID ALSO IMPROVES THE FUNCTIONAL CHARACTERISTICS OF THE BUSINESS DISTRICT, SUCH AS ENHANCING THE STREETSCAPE, CONDUCTING THE MAINTENANCE THAT THE CITY OF LIVINGSTON DOES NOT HAVE THE FUNDS TO PERFORM, IMPROVING SECURITY AND SAFETY, CONSERVING THE HISTORICAL NATURE OF THE DOWNTOWN AREA, AND DEVELOP A STRONG, AGGRESSIVE MARKETING PROGRAM TO ADVERTISE THE AREA. 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.

Income
$273,975
Spending
$329,330
Spent on programs
95%
Reserves
7.5 months of spending
Largest source of income
government grants, 99%
Employees
1

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 73 out of 100. Higher than 48% of charities in its peer group (community improvement, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.5 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 20% of income.

  • Income trend

    10 of 15

    Income fell 4% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 64 out of 100. Higher than 32% of charities in its peer group (community improvement, $250k to $1m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $311,582 spent. SOME OF THE ONGOING PROGRAMS FUNDED BY THE LBID INCLUDE GRAFFITI MITIGATION, MAINTENANCE OF SIDEWALK TRASH CANS, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. LBID ALSO PARTICIPATED FINANCIALLY AND COLLABORATIVELY WITH OTHER LOCAL NONPROFITS TO DEVELOP A SINGLE BRAND IDENTITY AND ADVERTISING CAMPAIGN. THE ORGANIZATION HAS ALSO TAKEN ON THE PROJECT OF ENHANCING AND INSTALLING THE ANNUAL HOLIDAY DECORATIONS IN THE DOWNTOWN AREA. SINCE 2021, THE LBID HAS ALSO RECEIVING FUNDING FROM THE CONVENTION AND VISITORS BUREAU TO FURTHER PROMOTE TOURISM IN THE AREA, AS WELL AS HANDLE INCOMING FUNDS FROM THE TOURISM BUSINESS IMPROVEMENT DISTRICT. SMALL GRANTS WERE MADE TO OTHER NONPROFITS IN THE DOWNTOWN AREA, WHO PROMOTE SIMILAR MISSIONS. THE LARGEST EVENT OF THE YEAR IS THE ANNUAL LIGHT UP LIVINGSTON HOLIDAY EVENT. LBID PAIRS WITH SEVERAL OTHER NONPROFITS, INCLUDING THE HOLIDAY LIGHTS COMMITTEE, THE DEPOT FOUNDATION, AND LOCAL SCHOOLS. THIS EVENT HAS GROWN OVER THE PAST THREE YEARS TO THOUSANDS OF ATTENDEES, MANY OF THEM OUT-OF-TOWN TOURISTS AS WORD HAS SPREAD. SOME OF THE ONGOING PROGRAMS FUNDED BY THE LBID INCLUDE GRAFFITI MITIGATION, MAINTENANCE OF SIDEWALK TRASH CANS, INSTALLING AND MAINTAINING FLOWER BASKETS, HOLIDAY DECORATIONS, AND A BANNER PROGRAM TO ADVERTISE LOCAL NONPROFITS AND EVENTS. LBID ALSO PARTICIPATED FINANCIALLY AND COLLABORATIVELY WITH OTHER LOCAL NONPROFITS TO DEVELOP A SINGLE BRAND IDENTITY AND ADVERTISING CAMPAIGN. THE ORGANIZATION HAS ALSO TAKEN ON THE PROJECT OF ENHANCING AND INSTALLING THE ANNUAL HOLIDAY DECORATIONS IN THE DOWNTOWN AREA. SINCE 2021, THE LBID HAS ALSO RECEIVING FUNDING FROM THE CONVENTION AND VISITORS BUREAU TO FURTHER PROMOTE TOURISM IN THE AREA, AS WELL AS HANDLE INCOMING FUNDS FROM THE TOURISM BUSINESS IMPROVEMENT DISTRICT. SMALL GRANTS WERE MADE TO OTHER NONPROFITS IN THE DOWNTOWN AREA, WHO PROMOTE SIMILAR MISSIONS. THE LARGEST EVENT OF THE YEAR IS THE ANNUAL LIGHT UP LIVINGSTON HOLIDAY EVENT. LBID PAIRS WITH SEVERAL OTHER NONPROFITS, INCLUDING THE HOLIDAY LIGHTS COMMITTEE, THE DEPOT FOUNDATION, AND LOCAL SCHOOLS. THIS EVENT HAS GROWN OVER THE PAST THREE YEARS TO THOUSANDS OF ATTENDEES, MANY OF THEM OUT-OF-TOWN TOURISTS AS WORD HAS SPREAD.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on November 15, 2014 for not filing returns for three years, and reinstated on November 15, 2014.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.