Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 52-1545144 • 501(c)3 • Billings, MT
Profile
Little league baseball softball programs
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$143,504
Up $26,560 (+23%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$143,504
Up $26,560 (+23%) from 2024
Revenue
Up$127,696
Up $11,371 (+9.8%) from 2024
Expenses
Down$101,136
Down $2,029 (-2.0%) from 2024
Net Income
Up$26,560
Up $13,400 (+102%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Little league baseball softball programs
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE ATHLETIC OPPORTUNITIES THROUGH LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAMS SERVING APPROXIMATELY 750-900 YOUTH IN THE BILLINGS COMMUNITY | - | $122,873 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KYLE FOREMAN | President | PT | $0 | - | - |
| RACHELLE CHRISTMAN | Treasurer | PT | $0 | - | - |
| HUNTER COOK | VP Of Baseball | PT | $0 | - | - |
| DEREK CHRISTMAN | VP Of Softball | PT | $0 | - | - |
| JARROD LINDSETH | Safety Manager | PT | $0 | - | - |
| REBEKAH REGIER | Secretary | PT | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Raffle | $53,531 | $53,531 | $7,689 | $45,842 |
| Total Events | $53,531 | $53,531 | $7,689 | $45,842 |
“Description amountdepreciation from 4562 2,179advertising and promotion 8,912bank and finance 8dues and associations 6,424equipment and uniforms 35,772licenses and permits 3,953meetings expense 151office expenses 343travel expenses 9,250”
“Category beginning of year end of yearequipment net of depreciation 4,590 20,864”
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 | RACHELLE CHRISTMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4066719431 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 551 REVOLUTION AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BILLINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59105 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 112354 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 122640 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 29039 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 14047 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 26560 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 765 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 116944 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 143504 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 53530 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 6349 |
| IRS990EZ/GrossReceiptsAmt | 0 | 149432 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 20396 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 83 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 46384 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 116944 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 143504 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 116944 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 143504 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 33379 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| 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/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/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/PersonNm | 0 | KYLE FOREMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RACHELLE CHRISTMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | HUNTER COOK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DEREK CHRISTMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JARROD LINDSETH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | REBEKAH REGIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VP OF BASEBALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VP OF SOFTBALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SAFETY MANAGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4590 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20864 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66992 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LITTLE LEAGUE BASEBALL SOFTBALL PROGRAMS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE ATHLETIC OPPORTUNITIES THROUGH LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAMS SERVING APPROXIMATELY 750-900 YOUTH IN THE BILLINGS COMMUNITY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 122873 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 7689 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 45841 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101136 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 122873 |
| IRS990EZ/TotalRevenueAmt | 0 | 127696 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 149350 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 133165 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 149167 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 149847 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 89920 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 671449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 83 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 96 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 671449 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 149350 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 133165 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 149167 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 149847 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 89920 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 671449 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 671545 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 7689 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | RAFFLE |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 53531 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 53531 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 53531 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 53531 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 45842 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 7689 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 7689 |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/LicensedStatesCd | 0 | MT |
| IRS990ScheduleG/PhoneSolicitationsInd | 0 | X |
| IRS990ScheduleG/SpecialFundraisingEventsInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTDEPRECIATION FROM 4562 2,179ADVERTISING AND PROMOTION 8,912BANK AND FINANCE 8DUES AND ASSOCIATIONS 6,424EQUIPMENT AND UNIFORMS 35,772LICENSES AND PERMITS 3,953MEETINGS EXPENSE 151OFFICE EXPENSES 343TRAVEL EXPENSES 9,250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT NET OF DEPRECIATION 4,590 20,864 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RACHELLE CHRISTMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4066719431 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BILLINGS HEIGHTS NATL LITTLE LEAGUE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BILL |
| ReturnHeader/Filer/EIN | 0 | 521545144 |
| ReturnHeader/Filer/InCareOfNm | 0 | % RACHELLE CHRISTMAN |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 50535 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BILLINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59105 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 200402781 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COLLEEN BLACK and CO PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1925 CENTRAL AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BILLINGS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4062481040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRANK KUEHN |
| ReturnHeader/ReturnTs | 0 | 2026-01-26T11:48:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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