Civic Intelligence

Billings Softball Association

990 • Fiscal year 2015 • EIN 81-0454001

Jan 01, 2015 to Dec 31, 2015 • Filed on May 12, 2016

2222 Broadwater AvenueBillings, MT 59102

(406) 656-7359

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.25x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

85th percentile

26%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

48th percentile

0.3%

Faster asset growth than 48% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

28%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$417,862

Up $1,428 (+0.3%) from 2014

Net Assets

Up

$324,855

Up $95,966 (+42%) from 2014

Liabilities

Down

$93,007

Down $94,538 (-50%) from 2014

Revenue

Up

$369,293

Up $81,147 (+28%) from 2014

Expenses

Up

$273,327

Up $20,628 (+8.2%) from 2014

Net Income

Up

$95,966

Up $60,519 (+171%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2015

Assets$417,862
Liabilities$93,007
Net Assets$324,855

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$369,293
Expenses$273,327
Net Income$95,966
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 12, 2016
Return Version
2015v2.1
Gross Receipts
$369,293
Mission and Program Overview

Mission

Provide amateur softball in billings, montana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$385,751$366,294▼ $19,457
Cash and Non-Interest-Bearing Accounts$30,683$51,568▲ $20,885
Total Assets$416,434$417,862▲ $1,428
Liabilities
Other Liabilities$186,663$92,986▼ $93,677
Accounts Payable and Accrued Expenses$882$21▼ $861
Total Liabilities$187,545$93,007▼ $94,538
Net Assets / Fund Balance
Unrestricted Net Assets$228,889$324,855▲ $95,966
Total Net Assets Fund Balance$228,889$324,855▲ $95,966
Total Liabilities and Net Assets / Fund Balance$416,434$417,862▲ $1,428

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$365,882$132,354-
Equipment$412$49,759-
Leasehold Improvements-$236,933-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat HennessyPresident
Brad ZimmerDirector
Greg ThompsonDirector
John FisherDirector
John WeberDirector
Kris KristoferDirector
Wayne WareDirector
Lisa StroufTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,455
Program Service Revenue
$320,711
Investment Income
$0
Other Revenue
$7,127
All Other Contributions
$41,455
Change in Net Assets
$95,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,734
Salaries, Compensation, and Employee Benefits$96,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,242--$85,242
All Other Expenses$33,755--$33,755
Depreciation Depletion$19,457--$19,457
Other Expenses$12,036--$12,036
Payroll Taxes$11,351--$11,351
Interest$9,333--$9,333
Fees for Services Accounting$6,200--$6,200
Advertising$1,850--$1,850
Total Functional Expenses$273,327$0$0$273,327
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
Building / Line of Credit$92,986
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
No
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

No review was or will be conducted.

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

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
4066567359
Address
2222 BROADWATER AVENUE, BILLINGS, MT 59102

Signing Officer

Name
Lisa Strouf
Title
Treasurer
Phone
4066567359
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Strouf
Formed
1971
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
1,500
Employees
57
Volunteers
50

Preparer

Firm
Weber Dobson & Jensen Pc
Address
2222 BROADWATER AVENUE, BILLINGS, MT 59102
Preparer
John O Weber CPA
Phone
4066567359
Supplemental Narrative

Additional Explanations

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

ADMINISTRATIVE WAGES

Form 990, Part IX, Line 24E

Sanction fees 5,985 0 0 park improvement/maint 5,400 0 0 trophies 5,231 0 0 supplies / tournament 4,560 0 0 balls 4,265 0 0 insurance- work comp 3,165 0 0 bases 3,122 0 0 office expense 765 0 0 insurance- liability 600 0 0 special scheduling 434 0 0 bank charges 178 0 0 permits/fees 50 0 0

Raw XML Appendix342 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SANCTION FEES 5,985 0 0 PARK IMPROVEMENT/MAINT 5,400 0 0 TROPHIES 5,231 0 0 SUPPLIES / TOURNAMENT 4,560 0 0 BALLS 4,265 0 0 INSURANCE- WORK COMP 3,165 0 0 BASES 3,122 0 0 OFFICE EXPENSE 765 0 0 INSURANCE- LIABILITY 600 0 0 SPECIAL SCHEDULING 434 0 0 BANK CHARGES 178 0 0 PERMITS/FEES 50 0 0
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0273327
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0187545
IRS990/TotalLiabilitiesEOYAmt093007
IRS990/TotalLiabilitiesGrp/BOYAmt0187545
IRS990/TotalLiabilitiesGrp/EOYAmt093007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0324855
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt07618
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt07618
IRS990/TotalProgramServiceExpensesAmt0273327
IRS990/TotalProgramServiceRevenueAmt0320711
IRS990/TotalRevenueGrp/ExclusionAmt07127
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0320711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369293
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0416434
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0417862
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0228889
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0324855
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0925 TERRY AVE
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059102
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt01500
IRS990/WebsiteAddressTxt0WWW.LEAGUELINEUP.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA STROUF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04066567359
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS SOFTBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0810454001
ReturnHeader/Filer/PhoneNum04066567359
ReturnHeader/Filer/USAddress/AddressLine1Txt02222 BROADWATER AVENUE
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810392178
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEBER DOBSON & JENSEN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02222 BROADWATER AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066567359
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN O WEBER CPA
ReturnHeader/ReturnTs02016-05-16T16:56:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

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