Civic Intelligence

Billings Police Protective Association

EIN 27-2757918 • 501(c)8 • Billings, MT

Profile

To enhance the profession of policing for every Officer while educating and promoting the profession.

PO Box 2104Billings, MT 59103

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

12th percentile

-35%

Higher net margin than 12% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

17th percentile

-16%

Faster asset growth than 17% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-35%

Faster revenue growth than 13% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$116,845

Down $22,552 (-16%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$116,845

Down $22,552 (-16%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Down

$22,295

Down $11,884 (-35%) from 2023

Expenses

Up

$30,027

Up $6,759 (+29%) from 2023

Net Income

Down

-$7,732

Down $18,643 (-171%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $171,635Liabilities 2010: $102,659Net Assets 2010: $68,9762010Assets 2011: $159,613Liabilities 2011: $96,787Net Assets 2011: $62,8262011Assets 2012: $144,444Liabilities 2012: $90,290Net Assets 2012: $54,1542012Assets 2013: $166,177Liabilities 2013: $83,548Net Assets 2013: $82,6292013Assets 2014: $185,954Liabilities 2014: $76,435Net Assets 2014: $109,5192014Assets 2015: $178,161Liabilities 2015: $68,806Net Assets 2015: $109,3552015Assets 2016: $173,481Liabilities 2016: $61,955Net Assets 2016: $111,5262016Assets 2017: $168,979Liabilities 2017: $53,015Net Assets 2017: $115,9642017Assets 2018: $159,268Liabilities 2018: $43,868Net Assets 2018: $115,4002018Assets 2019: $138,128Liabilities 2019: $34,162Net Assets 2019: $103,9662019Assets 2020: $130,083Liabilities 2020: $23,800Net Assets 2020: $106,2832020Assets 2021: $118,190Liabilities 2021: $11,891Net Assets 2021: $106,2992021Assets 2022: $128,486Liabilities 2022: $0Net Assets 2022: $128,4862022Assets 2023: $139,397Net Assets 2023: $139,3972023Assets 2024: $116,845Net Assets 2024: $116,8452024

Highlighted filing

2024

Assets$116,845
Liabilities-
Net Assets$116,845
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $31,265Expenses 2010: $36,643Net Income 2010: -$5,3782010Revenue 2011: $33,758Expenses 2011: $39,906Net Income 2011: -$6,1482011Revenue 2012: $44,524Expenses 2012: $53,196Net Income 2012: -$8,6722012Revenue 2013: $115,925Expenses 2013: $87,450Net Income 2013: $28,4752013Revenue 2014: $56,743Expenses 2014: $29,853Net Income 2014: $26,8902014Revenue 2015: $34,827Expenses 2015: $36,110Net Income 2015: -$1,2832015Revenue 2016: $44,963Expenses 2016: $42,792Net Income 2016: $2,1712016Revenue 2017: $34,317Expenses 2017: $29,879Net Income 2017: $4,4382017Revenue 2018: $28,559Expenses 2018: $29,123Net Income 2018: -$5642018Revenue 2019: $20,418Expenses 2019: $31,852Net Income 2019: -$11,4342019Revenue 2020: $27,262Expenses 2020: $24,945Net Income 2020: $2,3172020Revenue 2021: $29,890Expenses 2021: $29,874Net Income 2021: $162021Revenue 2022: $60,329Expenses 2022: $38,142Net Income 2022: $22,1872022Revenue 2023: $34,179Expenses 2023: $23,268Net Income 2023: $10,9112023Revenue 2024: $22,295Expenses 2024: $30,027Net Income 2024: -$7,7322024

Highlighted filing

2024

Revenue$22,295
Expenses$30,027
Net Income-$7,732
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$116,845
Liabilities
-
Net assets
$116,845
Revenue
$22,295
Expenses
$30,027
Net income
-$7,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.17$1.17$0.22$0.30$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.39$1.39$0.34$0.23$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.60$0.38$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.12$1.06$0.30$0.30$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.24$1.06$0.27$0.25$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.34$1.04$0.20$0.32$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.59$0.44$1.15$0.29$0.29$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.69$0.53$1.16$0.34$0.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.62$1.12$0.45$0.43$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.78$0.69$1.09$0.35$0.36$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.86$0.76$1.10$0.57$0.30$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.66$0.84$0.83$1.16$0.87$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.90$0.54$0.45$0.53$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.97$0.63$0.34$0.40$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$1.03$0.69$0.31$0.37$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$22,295
Mission and Program Overview

Mission

To enhance the profession of policing for every Officer while educating and promoting the profession.

Program Services

DescriptionGrantsExpenses
Scholarships--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kodi KaiserPresident-$0--
Shane SheldenVice President-$0--
Ryan KramerSecretary-$0--
David RaschkowTreasurerPT$0--
Chad WildinSergeant At Arms-$0--
Filing and Contact Details

Filer

Filer Name
Billings Police Protective Association
EIN
27-2757918
Phone
4062548102
Address
PO Box 2104, Billings, MT 59103

Signing Officer

Name
David Raschkow
Title
Treasurer
Phone
4062548102
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Karla MacCatherine
Address
1735 Hollyhock St, Billings, MT 59101
Preparer
Jason Smith
Phone
4068613522
Supplemental Narrative

Additional Explanations

Other

“Part 1, Line 20 is a prior period adjustment”

Form 990EZ, Part I, Line 10

“Donations; Donations; : , , , ; , 8131.”

Form 990EZ, Part I, Line 16

“Meeting 622.”

Form 990EZ, Part I, Line 16

“Museum 250.”

Form 990EZ, Part I, Line 16

“Retirement Gifts 228.”

Form 990EZ, Part I, Line 16

“Bank Charges and Fees 174.”

Form 990EZ, Part I, Line 16

“Fundraising Expense 750.”

Form 990EZ, Part I, Line 16

“Convention Expense 3300.”

Form 990EZ, Part I, Line 16

“Dues and Subscriptions 35.”

Raw XML Appendix140 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0David Raschkow
IRS990EZ/BooksInCareOfDetail/PhoneNum04062548102
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 2104
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Billings
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059103
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt069308
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050584
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7732
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02610
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0139397
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0116845
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt08131
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt022295
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt020
IRS990EZ/LandAndBuildingsGrp/BOYAmt070089
IRS990EZ/LandAndBuildingsGrp/EOYAmt066261
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt022275
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0139397
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0116845
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0139397
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0116845
IRS990EZ/OccupancyRentUtltsAndMaintAmt013668
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kodi Kaiser
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Shane Shelden
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ryan Kramer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3David Raschkow
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Chad Wildin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Sergeant at Arms
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-14820
IRS990EZ/OtherExpensesTotalAmt05359
IRS990EZ/PrimaryExemptPurposeTxt0To enhance the profession of policing for every Officer while educating and promoting the profession.
IRS990EZ/PrintingPublicationsPostageAmt0259
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Scholarships
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030027
IRS990EZ/TotalRevenueAmt022295
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part 1, Line 20 is a prior period adjustment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Donations; Donations; : , , , ; , 8131.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meeting 622.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Museum 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Retirement Gifts 228.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Charges and Fees 174.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Fundraising Expense 750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Convention Expense 3300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues and Subscriptions 35.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Raschkow
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04062548102
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Billings Police Protective Association
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0272757918
ReturnHeader/Filer/PhoneNum04062548102
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2104
ReturnHeader/Filer/USAddress/CityNm0Billings
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473552398
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Karla MacCatherine
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01735 Hollyhock St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059101
ReturnHeader/PreparerPersonGrp/PhoneNum04068613522
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jason Smith
ReturnHeader/ReturnTs02025-11-17T21:17:36-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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