Civic Intelligence

Billings Softball Association

EIN 81-0454001 • 501(c)4 • Billings, MT

Profile

Provide amateur softball in billings, montana.

PO Box 21115Billings, MT 59104

www.leaguelineup.com

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.00x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-0.0%

Higher net margin than 35% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-6.2%

Faster asset growth than 20% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-0.2%

Faster revenue growth than 34% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$374,618

Down $24,941 (-6.2%) from 2023

Liabilities

Down

$183

Down $24,896 (-99%) from 2023

Net Assets

Down

$374,435

Down $45 (-0.0%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin35th percentile

Revenue

Down

$532,672

Down $1,025 (-0.2%) from 2023

Expenses

Down

$532,717

Down $16,009 (-2.9%) from 2023

Net Income

Up

-$45

Up $14,984 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$600K$400K$200K$0Assets 2010: $496,109Liabilities 2010: $431,243Net Assets 2010: $64,8662010Assets 2011: $469,615Liabilities 2011: $331,427Net Assets 2011: $138,1882011Assets 2012: $449,364Liabilities 2012: $292,496Net Assets 2012: $156,8682012Assets 2013: $427,933Liabilities 2013: $240,474Net Assets 2013: $187,4592013Assets 2014: $416,434Liabilities 2014: $187,545Net Assets 2014: $228,8892014Assets 2015: $417,862Liabilities 2015: $93,007Net Assets 2015: $324,8552015Assets 2016: $373,734Liabilities 2016: $381Net Assets 2016: $373,3532016Assets 2017: $350,118Liabilities 2017: $45,889Net Assets 2017: $304,2292017Assets 2018: $352,750Liabilities 2018: $38,000Net Assets 2018: $314,7502018Assets 2019: $362,751Liabilities 2019: $31,918Net Assets 2019: $330,8332019Assets 2020: $370,613Liabilities 2020: $21,986Net Assets 2020: $348,6272020Assets 2021: $344,391Liabilities 2021: $9,971Net Assets 2021: $334,4202021Assets 2022: $390,215Liabilities 2022: $706Net Assets 2022: $389,5092022Assets 2023: $399,559Liabilities 2023: $25,079Net Assets 2023: $374,4802023Assets 2024: $374,618Liabilities 2024: $183Net Assets 2024: $374,4352024

Highlighted filing

2024

Assets$374,618
Liabilities$183
Net Assets$374,435
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $205,3652010Expenses 2011: $185,0812011Expenses 2012: $209,9122012Revenue 2013: $210,250Expenses 2013: $179,658Net Income 2013: $30,5922013Revenue 2014: $288,146Expenses 2014: $252,699Net Income 2014: $35,4472014Revenue 2015: $369,293Expenses 2015: $273,327Net Income 2015: $95,9662015Revenue 2016: $305,666Expenses 2016: $257,168Net Income 2016: $48,4982016Revenue 2017: $280,530Expenses 2017: $349,654Net Income 2017: -$69,1242017Revenue 2018: $252,970Expenses 2018: $242,449Net Income 2018: $10,5212018Revenue 2019: $277,016Expenses 2019: $260,933Net Income 2019: $16,0832019Revenue 2020: $333,237Expenses 2020: $315,444Net Income 2020: $17,7932020Revenue 2021: $352,678Expenses 2021: $366,885Net Income 2021: -$14,2072021Revenue 2022: $492,196Expenses 2022: $437,107Net Income 2022: $55,0892022Revenue 2023: $533,697Expenses 2023: $548,726Net Income 2023: -$15,0292023Revenue 2024: $532,672Expenses 2024: $532,717Net Income 2024: -$452024

Highlighted filing

2024

Revenue$532,672
Expenses$532,717
Net Income-$45
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$374,618
Liabilities
$183
Net assets
$374,435
Revenue
$532,672
Expenses
$532,717
Net income
-$45
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.74$5.33$5.33$0.00
2023Summary only. Only limited summary data is available for this year.$4.00$0.25$3.74$5.34$5.49$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.01$3.90$4.92$4.37$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.10$3.34$3.53$3.67$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$0.22$3.49$3.33$3.15$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.32$3.31$2.77$2.61$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.38$3.15$2.53$2.42$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.46$3.04$2.81$3.50$0.69
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.00$3.73$3.06$2.57$0.48
2015Detailed filing. Detailed filing data is available for this year.$4.18$0.93$3.25$3.69$2.73$0.96
2014Detailed filing. Detailed filing data is available for this year.$4.16$1.88$2.29$2.88$2.53$0.35
2013Detailed filing. Detailed filing data is available for this year.$4.28$2.40$1.87$2.10$1.80$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$2.92$1.57$2.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$3.31$1.38$1.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$4.31$0.65$2.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$532,672
Mission and Program Overview

Mission

Provide amateur softball in billings, montana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$371,733$356,718▼ $15,015
Cash and Non-Interest-Bearing Accounts$25,355$15,425▼ $9,930
Savings and Temporary Cash Investments$2,471$2,475▲ $4
Total Assets$399,559$374,618▼ $24,941
Liabilities
Unsecured Notes Loans Payable$24,984--
Other Liabilities$95$183▲ $88
Total Liabilities$25,079$183▼ $24,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$374,480$374,435▼ $45
Total Net Assets Fund Balance$374,480$374,435▼ $45
Total Liabilities and Net Assets / Fund Balance$399,559$374,618▼ $24,941

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$334,905$360,631$695,536
Equipment$21,813$58,721$80,534
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Pat HennessyPresidentPT$32,213$32,213
Lisa StroufVP/secretaryPT$24,621$24,621
Brad ZimmerDirector-$9,889$9,889
Willowa HeppnerDirector-$7,895$7,895
Pat ZimmerDirector-$300$300
Greg ThompsonDirector-$80$80
Dakota SipesDirector-$60$60

Board Members and Trustees

NameTitle
John WeberDirector
Marrissa CumberDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$516,595
Investment Income
$4
Other Revenue
$14,073
All Other Contributions
$2,000
Change in Net Assets
$-45
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,008
Salaries, Compensation, and Employee Benefits$196,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,059$15,229-$178,288
Occupancy$58,972--$58,972
Depreciation Depletion$46,464--$46,464
All Other Expenses$20,376$571-$20,947
Payroll Taxes$16,948$1,473-$18,421
Fees for Services Accounting-$13,306-$13,306
Office Expenses-$9,034-$9,034
Other Expenses$7,397--$7,397
Advertising$2,001--$2,001
Interest$755--$755
Travel$260--$260
Total Functional Expenses$493,104$39,613$0$532,717
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$183
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Reviewed by treasurer and directors.”

Form 990, Page 6, Part VI, Line 15B

“All compensation is approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Billings Softball Association
EIN
81-0454001
Phone
4068605066
Address
PO BOX 21115, BILLINGS, MT 59104

Signing Officer

Name
Lisa Strouf
Title
VP/secretary/treasur
Phone
4066905512
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Strouf
Formed
1971
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
56

Preparer

Firm
NARDELLA AND ASSOCIATES CPA'S PC
Address
2615 ST JOHNS AVE SUITE B, BILLINGS, MT 59102
Preparer
Michael T Nardella CPA
Phone
4066569188
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The billings softball association provides amateur softball leagues in billings mt. The association promotes fun, fitness, and fellowship through softball games throughout the season.”

Raw XML Appendix353 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE AMATEUR SOFTBALL IN BILLINGS, MONTANA.
IRS990/AdvertisingGrp/ProgramServicesAmt02001
IRS990/AdvertisingGrp/TotalAmt02001
IRS990/AllOtherContributionsAmt02000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0571
IRS990/AllOtherExpensesGrp/ProgramServicesAmt020376
IRS990/AllOtherExpensesGrp/TotalAmt020947
IRS990/BooksInCareOfDetail/PersonNm0LISA STROUF
IRS990/BooksInCareOfDetail/PhoneNum04068605066
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0925 TERRY AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059102
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt025355
IRS990/CashNonInterestBearingGrp/EOYAmt015425
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04
IRS990/CYOtherExpensesAmt0336008
IRS990/CYOtherRevenueAmt014073
IRS990/CYProgramServiceRevenueAmt0516595
IRS990/CYRevenuesLessExpensesAmt0-45
IRS990/CYSalariesCompEmpBnftPaidAmt0196709
IRS990/CYTotalExpensesAmt0532717
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0532672
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt046464
IRS990/DepreciationDepletionGrp/TotalAmt046464
IRS990/Desc0THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt056
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0217652
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013306
IRS990/FeesForServicesAccountingGrp/TotalAmt013306
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0PAT HENNESSY
IRS990/Form990PartVIISectionAGrp/PersonNm1LISA STROUF
IRS990/Form990PartVIISectionAGrp/PersonNm2BRAD ZIMMER
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLOWA HEPPNER
IRS990/Form990PartVIISectionAGrp/PersonNm4PAT ZIMMER
IRS990/Form990PartVIISectionAGrp/PersonNm5GREG THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm6DAKOTA SIPES
IRS990/Form990PartVIISectionAGrp/PersonNm7MARRISSA CUMBER
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN WEBER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt032213
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt124621
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt29889
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt37895
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt660
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0532672
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0419352
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IRS990/LandBldgEquipCostOrOtherBssAmt0776070
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE AMATEUR SOFTBALL IN BILLINGS, MONTANA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0374480
IRS990/NetAssetsOrFundBalancesEOYAmt0374435
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IRS990/NondeductibleContributionsInd0false
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IRS990/OccupancyGrp/TotalAmt058972
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
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IRS990/OtherRevenueMiscGrp/BusinessCd0541800
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IRS990/OtherRevenueMiscGrp/Desc1ATM FEES
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013900
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163059
IRS990/OtherSalariesAndWagesGrp/TotalAmt0178288
IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LISA STROUF
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1FEES INCOME
IRS990/ProgramServiceRevenueGrp/Desc2FIELD USAGE FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE BILLINGS SOFTBALL ASSOCIATION PROMOTES AND MANAGES SOFTBALL TOURNAMENTS THROUGHOUT THE YEAR. THE MEN'S STATE TOURNAMENT IS ONE EXAMPLE.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BILLINGS SOFTBALL ASSOCIATION HELPS PROMOTE AND SPONSOR YELLOWSTONE YOUTH FOOTBALL BY PROVIDING FACILITIES AND SUPPORT STAFF FOR THEIR FALL LEAGUE PLAY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0275452
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013850
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0367853
IRS990/PYOtherRevenueAmt014509
IRS990/PYProgramServiceRevenueAmt0505333
IRS990/PYRevenuesLessExpensesAmt0-15029
IRS990/PYSalariesCompEmpBnftPaidAmt0180873
IRS990/PYTotalExpensesAmt0548726
IRS990/PYTotalRevenueAmt0533697
IRS990/ReconcilationRevenueExpnssAmt0-45
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0532668
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02471
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02475
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt021813
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058721
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080534
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0334905
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0360631
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0695536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0183
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0356718
IRS990ScheduleD/TotalLiabilityAmt0183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY TREASURER AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0399559
IRS990/TotalAssetsEOYAmt0374618
IRS990/TotalAssetsGrp/BOYAmt0399559
IRS990/TotalAssetsGrp/EOYAmt0374618
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039613
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0493104
IRS990/TotalFunctionalExpensesGrp/TotalAmt0532717
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025079
IRS990/TotalLiabilitiesEOYAmt0183
IRS990/TotalLiabilitiesGrp/BOYAmt025079
IRS990/TotalLiabilitiesGrp/EOYAmt0183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0374480
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0374435
IRS990/TotalOtherProgSrvcExpenseAmt0275452
IRS990/TotalProgramServiceExpensesAmt0493104
IRS990/TotalProgramServiceRevenueAmt0516595
IRS990/TotalReportableCompFromOrgAmt075058
IRS990/TotalRevenueGrp/ExclusionAmt0530672
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532672
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0399559
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0374618
IRS990/TravelGrp/ProgramServicesAmt0260
IRS990/TravelGrp/TotalAmt0260
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt024984
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0925 TERRY AVE
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059102
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LEAGUELINEUP.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA STROUF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP/SECRETARY/TREASUR
ReturnHeader/BusinessOfficerGrp/PhoneNum04066905512
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS SOFTBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0810454001
ReturnHeader/Filer/PhoneNum04068605066
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 21115
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810527026
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NARDELLA AND ASSOCIATES CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02615 ST JOHNS AVE SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066569188
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL T NARDELLA CPA
ReturnHeader/ReturnTs02025-08-15T11:24:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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