philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Billings American Legion Baseball Program FY2023 filing

Tax-deductible

Billings, MT501(c)(3)Recreation & SportsEIN 81-0522700Revenue $1.2M in FY2023

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

This page gets seen. Tell your story. Claim this org.

To provide an organized Baseball Program to area youth.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
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
$550K
45% of total assets
Looks good: liabilities are 45% 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
$1.2M
+44% vs prior year
Spent
$981K
To programs
96%
Net assets
$670K
By yearFY2020–FY2025
Revenue
$1.2M
FY2023▲ +44%
Tap a bar for its year
Revenue by fiscal year
FY2020$663K
FY2021$839K
FY2022$829K
FY2023$1.2M
FY2024$981K
FY2025$907K
Expenses
$981K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$606K
FY2021$792K
FY2022$929K
FY2023$981K
FY2024$947K
FY2025$901K
Net assets
$670K
FY2023▲ +47%
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 FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 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

96 cents of each dollar spent went to programs.

Program services 96% · $937K Management & general 4% · $43K

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. Claim this org to fix it.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 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 →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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

Tap to ask. Billings American Legion Baseball Program sees how many people are interested.

Your first name shows with your question. Billings American Legion Baseball Program answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $519K · in their own filed words · FY2022
01

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

$519Kprogram 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 FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$495K
Fees for servicesLn 2g$450K
Other incomeLn 4–11$250K
Money outPt IX
$981K
Ln 25
Programscol B$937K
Managementcol C$43K
Owns and owesPt X
$670K
net assets · Ln 32
Cash and savingsLn 1–2$189K
Total assetsLn 16$1.2M
LiabilitiesLn 26$550K
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$495K
Fees for servicesLn 2g$450K
Investment incomeLn 3$265
Other incomeLn 4–11$250K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$189K
Cash and savings togetherLn 1–2$189K
Land, buildings, equipmentLn 10c$787K
Total assetsLn 16$1.2M
LiabilitiesLn 26$550K
Net assetsLn 32$670K
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 FY23End FY23
Cash and savingsLn 1–2$238K$189K
Land, buildings, equipmentLn 10c$431K$787K
Total assetsLn 16$913K$1.2M
LiabilitiesLn 26$458K$550K
Net assetsLn 32$455K$670K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$186K$179K$6K
Payroll taxesLn 10$18K$16K$1K
Accounting feesLn 11c$19K$4K$14K
Other fees for servicesLn 11g$34K$34K
Advertising and promotionLn 12$910$910
Office expensesLn 13$19K$12K$7K
Information technologyLn 14$881$881
OccupancyLn 16$139K$134K$5K
TravelLn 17$239K$239K
InterestLn 20$9K$9K
Depreciation, depletion and amortizationLn 22$94K$94K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$165K$165K
All other expensesLn 24e$29K$29K$812
Total functional expensesLn 25$981K$937K$43K$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 Viewing $1.2M$981K$215K$670K 990 PDF
FY2022 $829K$929K−$99K$455K 990 PDF
FY2021 $839K$792K$46K$554K 990 PDF
FY2020 $663K$606K$58K$508K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2023 990 (6 parts)
Part I · Summary $1,196,023 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $185,789$495,370
I-9 Program service revenuePrior year $412,376$450,287
I-10 Investment incomePrior year $60$265
I-11 Other revenuePrior year $230,880$250,101
I-12 Total revenuePrior year $829,105$1,196,023
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $199,696$203,577
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $728,880$777,120
I-18 Total expensesPrior year $928,576$980,697
I-19 Revenue less expensesPrior year −$99,471$215,326
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 $1,196,023 across 5 lines filed
Lines not itemized here account for $276,406 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$495,370
VIII-1h Total contributions, gifts and grants$495,370
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $423,982$423,982
VIII-3 Investment incomeUnrelated business $265$265
VIII-12 Total revenueUnrelated business $265 · Excluded from tax $700,388$1,196,023
Part IX · Statement of functional expenses $980,697 across 14 lines filed
IX-7 Other salaries and wagesPrograms $179,354 · Management $6,500$185,854
IX-10 Payroll taxesPrograms $16,338 · Management $1,385$17,723
IX-11c Accounting feesPrograms $4,422 · Management $14,472$18,894
IX-11g Other fees for servicesPrograms $33,921$33,921
IX-12 Advertising and promotionPrograms $910$910
IX-13 Office expensesPrograms $12,176 · Management $6,603$18,779
IX-14 Information technologyPrograms $881$881
IX-16 OccupancyPrograms $134,301 · Management $4,504$138,805
IX-17 TravelPrograms $238,509$238,509
IX-20 InterestManagement $9,202$9,202
IX-22 Depreciation, depletion and amortizationPrograms $93,812$93,812
IX-23 InsurancePrograms $29,123$29,123
IX-24 Other expenses (24a–d)Programs $164,870$164,870
IX-24e All other expensesPrograms $28,602 · Management $812$29,414
IX-25 Total functional expensesPrograms $937,219 · Management $43,478 · Fundraising $0$980,697
Part X · Balance sheet $1,220,207 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 $237,779$188,772
X-10c Land, buildings and equipment, netStart of year $430,779$787,449
X-16 Total assetsStart of year $912,544$1,220,207
X-25 Other liabilitiesStart of year $3,027$2,699
X-26 Total liabilitiesStart of year $457,914$550,251
X-32 Total net assets or fund balancesStart of year $454,630$669,956
X-33 Total liabilities and net assetsStart of year $912,544$1,220,207
Part XI · Reconciliation of net assets $669,956 net assets at year end
XI-1 Total revenue$1,196,023
XI-2 Total expenses$980,697
XI-3 Revenue less expenses$215,326
XI-4 Net assets at start of year$454,630
XI-10 Net assets at end of year$669,956

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.