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Billings American Legion Baseball Program FY2021 filing

Tax-deductible

Billings, MT501(c)(3)Recreation & SportsEIN 81-0522700

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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

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $51K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 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
4 mo
of spending, in cash
Looks good: 4.5 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
$511K
48% of total assets
Looks good: liabilities are 48% 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
$839K
+26% vs prior year
Spent
$792K
To programs
94%
Net assets
$554K
By yearFY2020–FY2024
Revenue
$839K
FY2021▲ +26%
Revenue by fiscal year
FY2020$663K
FY2021$839K
FY2022$829K
FY2023$1.2M
FY2024$981K
FY2024$907K
Expenses
$792K
FY2021▲ +31%
Expenses by fiscal year
FY2020$606K
FY2021$792K
FY2022$929K
FY2023$981K
FY2024$947K
FY2024$901K
Net assets
$554K
FY2021▲ +9%
Net assets by fiscal year
FY2020$508K
FY2021$554K
FY2022$455K
FY2023$670K
FY2024$704K
FY2024$710K

From the FY2021 Form 990 (year ending September 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. 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% · $744K Management & general 6% · $48K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 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.

Provided by the organization

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1 program · $389K · in their own filed words · FY2020
01

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

$389Kprogram 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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$839K
Ln 12
Fees for servicesLn 2g$385K
Other incomeLn 4–11$238K
Gifts and grantsLn 1h$215K
Money outPt IX
$792K
Ln 25
Programscol B$744K
Managementcol C$48K
Owns and owesPt X
$554K
net assets · Ln 32
Cash and savingsLn 1–2$296K
Total assetsLn 16$1.1M
LiabilitiesLn 26$511K
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$215K
Government grantsLn 1e$22K
Fees for servicesLn 2g$385K
Investment incomeLn 3$28
Other incomeLn 4–11$238K
Gains on assetsLn 7−$8K
Total revenueLn 12$839K
Assets in detailPt X, end of year
CashLn 1$296K
Cash and savings togetherLn 1–2$296K
Land, buildings, equipmentLn 10c$525K
Total assetsLn 16$1.1M
LiabilitiesLn 26$511K
Net assetsLn 32$554K
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 FY21End FY21
Cash and savingsLn 1–2$292K$296K
Land, buildings, equipmentLn 10c$327K$525K
Total assetsLn 16$863K$1.1M
LiabilitiesLn 26$355K$511K
Net assetsLn 32$508K$554K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$178K$164K$14K
Payroll taxesLn 10$16K$15K$1K
Accounting feesLn 11c$18K$4K$14K
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$16K$9K$7K
OccupancyLn 16$108K$108K
TravelLn 17$129K$129K
InterestLn 20$11K$110$11K
Depreciation, depletion and amortizationLn 22$92K$92K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$144K$144K
All other expensesLn 24e$24K$24K$205
Total functional expensesLn 25$792K$744K$48K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $981K$947K$34K$704K 990 PDF
FY2023 $1.2M$981K$215K$670K 990 PDF
FY2022 $829K$929K−$99K$455K 990 PDF
FY2021 Viewing $839K$792K$46K$554K 990 PDF
FY2020 $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $838,506 across 7 lines filed
Lines not itemized here account for $272,689 of total revenue; see the IRS return.
VIII-1e Government grants$22,222
VIII-1f All other contributions, gifts and grants$193,268
VIII-1h Total contributions, gifts and grants$215,490
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,968 · Excluded from tax $338,499$358,467
VIII-3 Investment incomeExcluded from tax $28$28
VIII-7 Net gain or loss on sales of assetsRelated to mission −$8,168−$8,168
VIII-12 Total revenueRelated to mission $25,918 · Excluded from tax $597,098$838,506
Part IX · Statement of functional expenses $792,169 across 13 lines filed
IX-7 Other salaries and wagesPrograms $163,746 · Management $14,002$177,748
IX-10 Payroll taxesPrograms $15,025 · Management $1,255$16,280
IX-11c Accounting feesPrograms $4,375 · Management $14,060$18,435
IX-11g Other fees for servicesPrograms $31,323$31,323
IX-12 Advertising and promotionPrograms $1,075$1,075
IX-13 Office expensesPrograms $8,735 · Management $7,109$15,844
IX-16 OccupancyPrograms $107,654$107,654
IX-17 TravelPrograms $128,711$128,711
IX-20 InterestPrograms $110 · Management $11,228$11,338
IX-22 Depreciation, depletion and amortizationPrograms $92,068$92,068
IX-23 InsurancePrograms $23,730$23,730
IX-24 Other expenses (24a–d)Programs $143,786$143,786
IX-24e All other expensesPrograms $23,972 · Management $205$24,177
IX-25 Total functional expensesPrograms $744,310 · Management $47,859 · Fundraising $0$792,169
Part X · Balance sheet $1,065,113 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 $292,225$296,173
X-10c Land, buildings and equipment, netStart of year $326,875$524,954
X-16 Total assetsStart of year $863,086$1,065,113
X-25 Other liabilitiesStart of year $2,715$2,690
X-26 Total liabilitiesStart of year $355,320$511,012
X-32 Total net assets or fund balancesStart of year $507,766$554,101
X-33 Total liabilities and net assetsStart of year $863,086$1,065,113
Part XI · Reconciliation of net assets $554,101 net assets at year end
XI-1 Total revenue$838,506
XI-2 Total expenses$792,169
XI-3 Revenue less expenses$46,337
XI-4 Net assets at start of year$507,766
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$554,101

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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