Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Billings Youth Orchestra
990EZ • Fiscal year 2015 • EIN 20-5489475
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
Balance Sheet
Assets
Up$47,824
Up $19,674 (+70%) from 2014
Net Assets
Up$46,699
Up $19,424 (+71%) from 2014
Liabilities
Up$1,125
Up $250 (+29%) from 2014
Revenue And Expenses
Revenue
Up$88,463
Up $50,845 (+135%) from 2014
Expenses
Up$69,039
Up $25,593 (+59%) from 2014
Net Income
Up$19,424
Up $25,252 (+433%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Nov 9, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $88,463
Mission and Program Overview
Mission
Orchestral and choral opptys for youth
Program Services
| Description | Grants | Expenses |
|---|---|---|
| BYO maintains 4 youth orchestras and 1 choral group providing educa and musical oppty for approx 100 students aged 6-18 yrs 20 rehearsals and 2 concerts held this year | - | $69,039 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Barbara Curry | President | PT | $0 | - | - |
| Michelle Wayman | Treasurer | PT | $0 | - | - |
| Stacy Casterline | Secretary | PT | $0 | - | - |
| Lauren Carr | Vice President | - | $0 | - | - |
| John Kirk | Director | - | $0 | - | - |
| Janny Kirk | Director | PT | $0 | - | - |
| Ryan Hennessy | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Billings Youth Orchestra
- EIN
- 20-5489475
- Address
- PO Box 80842, Billings, MT 59108
Signing Officer
- Name
- Michelle Wayman
- Title
- Treasurer
- Phone
- 4062482200
- Signed
- 2015-11-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sarah M Grau CPA PLLC
- Address
- 2619 Woody Drive, Billings, MT 59102
- Preparer
- Sarah M Grau
- Phone
- 4066470110
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 2,639Travel Costs 31,143Bank & Merchant Charges 279Concert Expenses 5,652Fees, Licenses, Mbrshps 15Office Supplies 462Printing and Copies 378Postage 69Inventory used 2,326Supplies and Misc 242Trophies and Awards 158TShirts and Polos 1,826”
Description of other assets Part II line 24
“Category Beginning of Year End of YearMusic Library 5,499 400Musical Eq net of depr 17,801 15,402Computer Eq net of depr 600 360Supplies Inventory 743 2,853Choir Dresses Inventory 1,623 2,213Acounts Receivable 560 0”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearPrepaid Tuition 875 1,125”
Raw XML Appendix182 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Michelle Wayman |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4062482200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 80842 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Billings |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59108 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1324 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 26596 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11374 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 19424 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 21093 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 28150 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 47824 |
| IRS990EZ/GrossReceiptsAmt | 0 | 88463 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 27275 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 46699 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 27275 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 46699 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2757 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Barbara Curry |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Michelle Wayman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Stacy Casterline |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Lauren Carr |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | John Kirk |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Janny Kirk |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Ryan Hennessy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 26826 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 21228 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 45189 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Orchestral and choral opptys for youth |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 77084 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | BYO maintains 4 youth orchestras and 1 choral group providing educa and musical oppty for approx 100 students aged 6-18 yrs 20 rehearsals and 2 concerts held this year |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 69039 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 875 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1125 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69039 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 69039 |
| IRS990EZ/TotalRevenueAmt | 0 | 88463 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.billingsyouthorchestra.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15345 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 15345 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 11374 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 9368 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 24446 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26261 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 27828 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 99277 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 102 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 143 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 77084 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 28450 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 38583 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 42204 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 66371 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 252692 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 36 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 102 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 143 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95600 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 336624 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15345 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 15345 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 88458 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37818 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63029 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 68465 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94199 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 351969 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 88463 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 37818 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 63029 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68501 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 94301 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 352112 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountDepreciation from 4562 2,639Travel Costs 31,143Bank & Merchant Charges 279Concert Expenses 5,652Fees, Licenses, Mbrshps 15Office Supplies 462Printing and Copies 378Postage 69Inventory used 2,326Supplies and Misc 242Trophies and Awards 158TShirts and Polos 1,826 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearMusic Library 5,499 400Musical Eq net of depr 17,801 15,402Computer Eq net of depr 600 360Supplies Inventory 743 2,853Choir Dresses Inventory 1,623 2,213Acounts Receivable 560 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearPrepaid Tuition 875 1,125 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Michelle Wayman |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4062482200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Billings Youth Orchestra |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BILL |
| ReturnHeader/Filer/EIN | 0 | 205489475 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 80842 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Billings |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59108 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274388838 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Sarah M Grau CPA PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2619 Woody Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Billings |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4066470110 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Sarah M Grau |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-11-10T12:10:05-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-06-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $47,824
- Liabilities
- $1,125
- Net assets
- $46,699
- Revenue
- $88,463
- Expenses
- $69,039
- Net income
- $19,424