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Billings American Legion Baseball Program FY2022 filing

Tax-deductible

Billings, MT501(c)(3)Recreation & SportsEIN 81-0522700Revenue $829K in FY2022

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

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FY2022 · 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
3 mo
of spending, in cash
Looks good: 3.1 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
$458K
50% of total assets
Looks good: liabilities are 50% 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
$829K
-1% vs prior year
Spent
$929K
To programs
94%
Net assets
$455K
By yearFY2020–FY2025
Revenue
$829K
FY2022▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$663K
FY2021$839K
FY2022$829K
FY2023$1.2M
FY2024$981K
FY2025$907K
Expenses
$929K
FY2022▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$606K
FY2021$792K
FY2022$929K
FY2023$981K
FY2024$947K
FY2025$901K
Net assets
$455K
FY2022▼ -18%
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 FY2022 Form 990 (year ending September 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 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% · $876K Management & general 6% · $52K

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 (FY2021); the FY2022 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.

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Provided by the organization

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1 program · $432K · in their own filed words · FY2021
01

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

$432Kprogram 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 FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$829K
Ln 12
Fees for servicesLn 2g$412K
Other incomeLn 4–11$231K
Gifts and grantsLn 1h$186K
Money outPt IX
$929K
Ln 25
Programscol B$876K
Managementcol C$52K
Owns and owesPt X
$455K
net assets · Ln 32
Cash and savingsLn 1–2$238K
Total assetsLn 16$913K
LiabilitiesLn 26$458K
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$186K
Fees for servicesLn 2g$412K
Investment incomeLn 3$60
Other incomeLn 4–11$231K
Total revenueLn 12$829K
Assets in detailPt X, end of year
CashLn 1$238K
Cash and savings togetherLn 1–2$238K
Land, buildings, equipmentLn 10c$431K
Total assetsLn 16$913K
LiabilitiesLn 26$458K
Net assetsLn 32$455K
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 FY22End FY22
Cash and savingsLn 1–2$296K$238K
Land, buildings, equipmentLn 10c$525K$431K
Total assetsLn 16$1.1M$913K
LiabilitiesLn 26$511K$458K
Net assetsLn 32$554K$455K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$183K$169K$14K
Payroll taxesLn 10$16K$15K$1K
Accounting feesLn 11c$19K$4K$14K
Other fees for servicesLn 11g$33K$33K
Advertising and promotionLn 12$662$662
Office expensesLn 13$26K$14K$12K
OccupancyLn 16$111K$111K
TravelLn 17$196K$196K
InterestLn 20$11K$11K
Depreciation, depletion and amortizationLn 22$121K$121K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$157K$157K
All other expensesLn 24e$27K$27K$90
Total functional expensesLn 25$929K$876K$52K$0

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 Viewing $829K$929K−$99K$455K 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $829,105 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $215,490$185,789
I-9 Program service revenuePrior year $384,585$412,376
I-10 Investment incomePrior year −$8,140$60
I-11 Other revenuePrior year $246,571$230,880
I-12 Total revenuePrior year $838,506$829,105
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $194,028$199,696
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $598,141$728,880
I-18 Total expensesPrior year $792,169$928,576
I-19 Revenue less expensesPrior year $46,337−$99,471
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 $829,105 across 5 lines filed
Lines not itemized here account for $256,462 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$185,789
VIII-1h Total contributions, gifts and grants$185,789
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,217 · Excluded from tax $371,577$386,794
VIII-3 Investment incomeExcluded from tax $60$60
VIII-12 Total revenueRelated to mission $28,774 · Excluded from tax $614,542$829,105
Part IX · Statement of functional expenses $928,576 across 13 lines filed
IX-7 Other salaries and wagesPrograms $169,115 · Management $14,255$183,370
IX-10 Payroll taxesPrograms $15,089 · Management $1,237$16,326
IX-11c Accounting feesPrograms $4,369 · Management $14,185$18,554
IX-11g Other fees for servicesPrograms $33,096$33,096
IX-12 Advertising and promotionPrograms $662$662
IX-13 Office expensesPrograms $14,120 · Management $11,634$25,754
IX-16 OccupancyPrograms $110,710$110,710
IX-17 TravelPrograms $195,622$195,622
IX-20 InterestManagement $10,836$10,836
IX-22 Depreciation, depletion and amortizationPrograms $120,624$120,624
IX-23 InsurancePrograms $28,587$28,587
IX-24 Other expenses (24a–d)Programs $157,144$157,144
IX-24e All other expensesPrograms $27,201 · Management $90$27,291
IX-25 Total functional expensesPrograms $876,339 · Management $52,237 · Fundraising $0$928,576
Part X · Balance sheet $912,544 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 $296,173$237,779
X-10c Land, buildings and equipment, netStart of year $524,954$430,779
X-16 Total assetsStart of year $1,065,113$912,544
X-25 Other liabilitiesStart of year $2,690$3,027
X-26 Total liabilitiesStart of year $511,012$457,914
X-32 Total net assets or fund balancesStart of year $554,101$454,630
X-33 Total liabilities and net assetsStart of year $1,065,113$912,544
Part XI · Reconciliation of net assets $454,630 net assets at year end
XI-1 Total revenue$829,105
XI-2 Total expenses$928,576
XI-3 Revenue less expenses−$99,471
XI-4 Net assets at start of year$554,101
XI-10 Net assets at end of year$454,630

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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