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REFUGE FOUNDATION

EIN 26-3581501 BILLINGS, MT

Revenue 2024
$5,757,692
Expenses 2024
$5,932,647

Program services were 79.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X20
Classification
2700
Street
PO BOX 1857

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.

  • BRIAN CARPENTER

    EXECUTIVE DIRECTOR

    Total calculated
    $212,934
    From this org
    $212,934
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,093
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $212,093

  • FRED GRAY

    Chief Operating Officer

    Total calculated
    $167,304
    From this org
    $167,304
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,304
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $167,304

  • DAVID MCCARTHY

    CHIEF FINANCIAL OFFICER

    Total calculated
    $42,000
    From this org
    $42,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $42,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $42,000

  • SKYLER SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ARMANDO FULLWOOD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • LANCE WITT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • CRULL CHAMBLISS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • MATT SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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
    $5,757,692
    Expenses
    $5,932,647
    Contributions
    $5,757,690
    Grants paid
    $0
  • 2023
    Revenue
    $5,750,610
    Expenses
    $5,232,256
    Contributions
    $5,669,891
    Grants paid
    $0
  • 2022
    Revenue
    $4,377,273
    Expenses
    $4,612,325
    Contributions
    $4,377,273
    Grants paid
    $0

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.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

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

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.