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BILLINGS CLINIC

EIN 81-0231784 BILLINGS, MT

Revenue 2024
$1,225,617,600
Expenses 2024
$1,244,167,405

Program services were 77.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E210
Classification
1000
Street
2800 10TH AVE N

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CRAIG BARTHOLOMEW

    CHAIR

    Total calculated
    $14,829
    From this org
    $0
    From related orgs
    $0
    Other
    $14,829
    Hours/week
    5 + 6 related

  • KEITH COOK

    IMMEDIATE PAST CHAIR

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 4 related

  • KENDRICK TROSTEL MD

    PHYSICIAN/VICE CHAIR

    Total calculated
    $809,055
    From this org
    $756,619
    From related orgs
    $0
    Other
    $52,436
    Hours/week
    49 + 1 related

    Schedule J breakdown matched by us

    Base
    $747,666
    Bonus
    $3,444
    Other
    $5,509
    Deferred
    $29,275
    Nontaxable benefits
    $23,161
    Filer's total
    $809,055

  • AMY CEBULL

    TREASURER

    Total calculated
    $6,239
    From this org
    $0
    From related orgs
    $0
    Other
    $6,239
    Hours/week
    5 + 3 related

  • EILEEN MCDONALD

    SECRETARY

    Total calculated
    $6,809
    From this org
    $0
    From related orgs
    $0
    Other
    $6,809
    Hours/week
    5 + 4 related

  • HEIDI DUNCAN MD

    PHYSICIAN/BOARD MEMBER

    Total calculated
    $306,242
    From this org
    $269,240
    From related orgs
    $0
    Other
    $37,002
    Hours/week
    48 + 2 related

    Schedule J breakdown matched by us

    Base
    $264,322
    Bonus
    $2,194
    Other
    $2,724
    Deferred
    $22,993
    Nontaxable benefits
    $14,009
    Filer's total
    $306,242

  • ALICE GORDON

    BOARD MEMBER

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 3 related

  • WAYNE HIRSCH

    BOARD MEMBER

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    5 + 1 related

  • JOHN EDWARDS

    BOARD MEMBER

    Total calculated
    $6,239
    From this org
    $0
    From related orgs
    $0
    Other
    $6,239
    Hours/week
    5 + 2 related

  • BLAKE UNDERRINER

    BOARD MEMBER

    Total calculated
    $3,052
    From this org
    $0
    From related orgs
    $0
    Other
    $3,052
    Hours/week
    5 + 1 related

  • GORDON RIHA MD

    BOARD MEMBER

    Total calculated
    $1,181,176
    From this org
    $1,129,562
    From related orgs
    $0
    Other
    $51,614
    Hours/week
    47 + 3 related

    Schedule J breakdown matched by us

    Base
    $1,128,038
    Bonus
    $150
    Other
    $1,374
    Deferred
    $29,275
    Nontaxable benefits
    $22,339
    Filer's total
    $1,181,176

  • CLINTON SEGER MD

    CEO

    Total calculated
    $1,206,892
    From this org
    $1,163,598
    From related orgs
    $0
    Other
    $43,294
    Hours/week
    22 + 38 related

    Schedule J breakdown matched by us

    Base
    $1,095,076
    Bonus
    $62,909
    Other
    $5,613
    Deferred
    $29,275
    Nontaxable benefits
    $14,019
    Filer's total
    $1,206,892

  • KATHLEEN QUINONES

    CFO

    Total calculated
    $617,420
    From this org
    $579,324
    From related orgs
    $0
    Other
    $38,096
    Hours/week
    55 + 5 related

    Schedule J breakdown matched by us

    Base
    $573,714
    Bonus
    $60
    Other
    $5,550
    Deferred
    $29,275
    Nontaxable benefits
    $8,821
    Filer's total
    $617,420

  • KEVIN ABEL

    SYSTEM CO-CEO

    Total calculated
    $1,024,934
    From this org
    $0
    From related orgs
    $986,351
    Other
    $38,583
    Hours/week
    10 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $921,367 related
    Bonus
    $0 + $62,103 related
    Other
    $0 + $2,881 related
    Deferred
    $0 + $20,700 related
    Nontaxable benefits
    $0 + $17,883 related
    Filer's total
    $0 + $1,024,934 related

  • CRAIG LAMBRECHT MD

    SYSTEM CEO (UNTIL 3/11/2024)

    Total calculated
    $1,740,052
    From this org
    $0
    From related orgs
    $1,715,469
    Other
    $24,583
    Hours/week
    10 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $332,474 related
    Bonus
    $0 + $263,881 related
    Other
    $0 + $1,119,114 related
    Deferred
    $0 + $20,102 related
    Nontaxable benefits
    $0 + $4,481 related
    Filer's total
    $0 + $1,740,052 related

  • WILLIAM GIBSON

    CLO

    Total calculated
    $839,845
    From this org
    $0
    From related orgs
    $801,222
    Other
    $38,623
    Hours/week
    10 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $689,757 related
    Bonus
    $0 + $108,695 related
    Other
    $0 + $2,770 related
    Deferred
    $0 + $20,700 related
    Nontaxable benefits
    $0 + $17,923 related
    Filer's total
    $0 + $839,845 related

  • JUSTIN OTT

    CIO

    Total calculated
    $488,906
    From this org
    $441,312
    From related orgs
    $0
    Other
    $47,594
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $434,799
    Bonus
    $0
    Other
    $6,513
    Deferred
    $25,674
    Nontaxable benefits
    $21,920
    Filer's total
    $488,906

  • ELLEN LAYTON

    CAO

    Total calculated
    $822,018
    From this org
    $770,823
    From related orgs
    $0
    Other
    $51,195
    Hours/week
    25 + 35 related

    Schedule J breakdown matched by us

    Base
    $689,644
    Bonus
    $71,017
    Other
    $10,162
    Deferred
    $29,275
    Nontaxable benefits
    $21,920
    Filer's total
    $822,018

  • DEAN SUKIN MD

    PHYSICIAN

    Total calculated
    $1,927,461
    From this org
    $1,882,634
    From related orgs
    $0
    Other
    $44,827
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $882,634
    Bonus
    $0
    Other
    $1,000,000
    Deferred
    $29,275
    Nontaxable benefits
    $15,552
    Filer's total
    $1,927,461

  • VANCE FREDRICKSON MD

    PHYSICIAN

    Total calculated
    $2,234,126
    From this org
    $2,196,195
    From related orgs
    $0
    Other
    $37,931
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $2,174,455
    Bonus
    $20,000
    Other
    $1,740
    Deferred
    $29,275
    Nontaxable benefits
    $8,656
    Filer's total
    $2,234,126

  • ANTHONY ROCCISANO DO

    PHYSICIAN

    Total calculated
    $1,853,592
    From this org
    $1,808,826
    From related orgs
    $0
    Other
    $44,766
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,806,693
    Bonus
    $60
    Other
    $2,073
    Deferred
    $21,564
    Nontaxable benefits
    $23,202
    Filer's total
    $1,853,592

  • SHERVIN DASHTI MD

    PHYSICIAN

    Total calculated
    $1,821,687
    From this org
    $1,798,191
    From related orgs
    $0
    Other
    $23,496
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,795,841
    Bonus
    $30
    Other
    $2,320
    Deferred
    $0
    Nontaxable benefits
    $23,496
    Filer's total
    $1,821,687

  • ANTHONY RUSSO MD

    PHYSICIAN

    Total calculated
    $2,226,832
    From this org
    $2,208,231
    From related orgs
    $0
    Other
    $18,601
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,207,062
    Bonus
    $30
    Other
    $1,001,139
    Deferred
    $0
    Nontaxable benefits
    $18,601
    Filer's total
    $2,226,832

  • SCOTT ELLNER DO

    FORMER CEO

    Total calculated
    $597,240
    From this org
    $597,240
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $597,240
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $597,240

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,225,617,600
    Expenses
    $1,244,167,405
    Contributions
    $2,142,076
    Grants paid
    $1,125,223
  • 2023
    Revenue
    $540,406,497
    Expenses
    $553,196,272
    Contributions
    $1,642,869
    Grants paid
    $128,328
  • 2022
    Revenue
    $1,091,996,049
    Expenses
    $1,101,625,884
    Contributions
    $11,112,553
    Grants paid
    $277,725

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

Nonprofiteer parses the Form 990 only. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.