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Billings American Legion Baseball Program FY2020 filing

Tax-deductible

Billings, MT501(c)(3)Recreation & SportsEIN 81-0522700Revenue $663K in FY2020

On file with the IRSPo Box 22535, 59104-2535 · Billings, MTTax-exempt since Jun 2004Publicly supported charity — 170(b)(1)(A)(vi)

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To provide an organized Baseball Program to area youth.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $43K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$355K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$663K
Spent
$606K
To programs
94%
Net assets
$508K
By yearFY2020–FY2025
Revenue
$663K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$663K
FY2021$839K
FY2022$829K
FY2023$1.2M
FY2024$981K
FY2025$907K
Expenses
$606K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$606K
FY2021$792K
FY2022$929K
FY2023$981K
FY2024$947K
FY2025$901K
Net assets
$508K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$508K
FY2021$554K
FY2022$455K
FY2023$670K
FY2024$704K
FY2025$710K

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

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2004.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $567K Management & general 5% · $32K Fundraising 1% · $7K

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 (FY2019); the FY2020 filing did not itemize Part VII
Jeff Ballard
Chairman
$0Pt VII · Sec A
Rohnn Lampi
Treas/Dir
$0Pt VII · Sec A
Blake Loran
Secretary
$0Pt VII · Sec A
John Shelhamer
Vice-Chairma
$0Pt VII · Sec A
Robbie Smith
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rob Walla
Director
$0Pt VII · Sec A
See Billings American Legion Baseball Program 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
  • Loans to or from officersSch L · Pt II3 listed

Programs and updates

Offers organized baseball programs for local youth.

Questions for Billings American Legion Baseball Program

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Provided by the organization

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1 program · $254K · in their own filed words · FY2019
01

Providing a well organized, well coached youth baseball program to feature area youth to college and professional scouts.

$254Kprogram 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
The Scripps Howard FoundationFY2023$1K
McKinstry Charitable FoundationFY2023$300
Total grants receivedfrom 2 funders$2K

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$663K
Ln 12
Fees for servicesLn 2g$383K
Gifts and grantsLn 1h$168K
Other incomeLn 4–11$112K
Money outPt IX
$606K
Ln 25
Programscol B$567K
Managementcol C$32K
Fundraisingcol D$7K
Owns and owesPt X
$508K
net assets · Ln 32
Cash and savingsLn 1–2$292K
Total assetsLn 16$863K
LiabilitiesLn 26$355K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$168K
Government grantsLn 1e$22K
Fees for servicesLn 2g$383K
Investment incomeLn 3$65
Other incomeLn 4–11$112K
Total revenueLn 12$663K
Assets in detailPt X, end of year
CashLn 1$292K
Cash and savings togetherLn 1–2$292K
Land, buildings, equipmentLn 10c$327K
Total assetsLn 16$863K
LiabilitiesLn 26$355K
Net assetsLn 32$508K
OperationsPt I, VI
EmployeesI 517
VolunteersI 698
Fiscal year endsHeaderSeptember
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$250K$292K
Land, buildings, equipmentLn 10c$361K$327K
Total assetsLn 16$856K$863K
LiabilitiesLn 26$405K$355K
Net assetsLn 32$450K$508K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$172K$164K$8K
Payroll taxesLn 10$16K$16K$605
Accounting feesLn 11c$18K$4K$14K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$793$793
Office expensesLn 13$19K$7K$6K$6K
OccupancyLn 16$58K$57K$1K
TravelLn 17$57K$57K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$121K$121K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$86K$86K
All other expensesLn 24e$29K$28K$30
Total functional expensesLn 25$606K$567K$32K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $907K$901K$6K$710K 990 PDF
FY2024 $981K$947K$34K$704K 990 PDF
FY2023 $1.2M$981K$215K$670K 990 PDF
FY2022 $829K$929K−$99K$455K 990 PDF
FY2021 $839K$792K$46K$554K 990 PDF
FY2020 Viewing $663K$606K$58K$508K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $663,304 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $340,014$168,361
I-9 Program service revenuePrior year $432,634$383,284
I-10 Investment incomePrior year $343$65
I-11 Other revenuePrior year $225,117$111,594
I-12 Total revenuePrior year $998,108$663,304
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $196,541$188,400
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $489,307$417,287
I-18 Total expensesPrior year $685,848$605,687
I-19 Revenue less expensesPrior year $312,260$57,617
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
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 $663,304 across 7 lines filed
Lines not itemized here account for $40,681 of total revenue; see the IRS return.
VIII-1e Government grants$22,065
VIII-1f All other contributions, gifts and grants$146,296
VIII-1h Total contributions, gifts and grants$168,361
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $33,753 · Excluded from tax $331,181$364,934
VIII-3 Investment incomeExcluded from tax $65$65
VIII-8 Net income from fundraising eventsExcluded from tax $89,263$89,263
VIII-12 Total revenueRelated to mission $33,753 · Excluded from tax $461,190$663,304
Part IX · Statement of functional expenses $605,687 across 13 lines filed
IX-7 Other salaries and wagesPrograms $163,555 · Management $8,354$171,909
IX-10 Payroll taxesPrograms $15,886 · Management $605$16,491
IX-11c Accounting feesPrograms $4,200 · Management $13,770$17,970
IX-11g Other fees for servicesPrograms $4,219$4,219
IX-12 Advertising and promotionPrograms $793$793
IX-13 Office expensesPrograms $7,084 · Management $5,937 · Fundraising $6,281$19,302
IX-16 OccupancyPrograms $57,174 · Fundraising $1,095$58,269
IX-17 TravelPrograms $56,868$56,868
IX-20 InterestManagement $2,848$2,848
IX-22 Depreciation, depletion and amortizationPrograms $121,466$121,466
IX-23 InsurancePrograms $20,680$20,680
IX-24 Other expenses (24a–d)Programs $86,352$86,352
IX-24e All other expensesPrograms $28,490 · Management $30$28,520
IX-25 Total functional expensesPrograms $566,767 · Management $31,544 · Fundraising $7,376$605,687
Part X · Balance sheet $863,086 assets, 7 lines filed
Asset lines not itemized here account for $243,986; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $250,497$292,225
X-10c Land, buildings and equipment, netStart of year $361,133$326,875
X-16 Total assetsStart of year $855,616$863,086
X-25 Other liabilitiesStart of year $2,670$2,715
X-26 Total liabilitiesStart of year $405,467$355,320
X-32 Total net assets or fund balancesStart of year $450,149$507,766
X-33 Total liabilities and net assetsStart of year $855,616$863,086
Part XI · Reconciliation of net assets $507,766 net assets at year end
XI-1 Total revenue$663,304
XI-2 Total expenses$605,687
XI-3 Revenue less expenses$57,617
XI-4 Net assets at start of year$450,149
XI-10 Net assets at end of year$507,766

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

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