Civic Intelligence

Billings Softball Association

990 • Fiscal year 2016 • EIN 81-0454001

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

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

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

24th percentile

-11%

Faster asset growth than 24% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-17%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$373,734

Down $44,128 (-11%) from 2015

Net Assets

Up

$373,353

Up $48,498 (+15%) from 2015

Liabilities

Down

$381

Down $92,626 (-100%) from 2015

Revenue

Down

$305,666

Down $63,627 (-17%) from 2015

Expenses

Down

$257,168

Down $16,159 (-5.9%) from 2015

Net Income

Down

$48,498

Down $47,468 (-49%) from 2015

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

2016

Assets$373,734
Liabilities$381
Net Assets$373,353

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

2016

Revenue$305,666
Expenses$257,168
Net Income$48,498
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$305,666
Mission and Program Overview

Mission

Provide amateur softball in billings, montana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$366,294$347,866▼ $18,428
Cash and Non-Interest-Bearing Accounts$51,568$25,868▼ $25,700
Total Assets$417,862$373,734▼ $44,128
Liabilities
Other Liabilities$92,986--
Accounts Payable and Accrued Expenses$21$381▲ $360
Total Liabilities$93,007$381▼ $92,626
Net Assets / Fund Balance
Unrestricted Net Assets$324,855$373,353▲ $48,498
Total Net Assets Fund Balance$324,855$373,353▲ $48,498
Total Liabilities and Net Assets / Fund Balance$417,862$373,734▼ $44,128

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$347,588$150,648-
Equipment$278$49,893-
Leasehold Improvements-$236,933-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat HennessyPresident
Amber MillerDirector
Brad ZimmerDirector
Chris MillerDirector
Greg ThompsonDirector
Jj MorinDirector
John FisherDirector
John WeberDirector
Kris SeyffarthDirector
Pat ZimmerDirector
Stacie GrandpreDirector
Tyler HerbertDirector
Lisa StroufTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,281
Program Service Revenue
$254,259
Investment Income
$1
Other Revenue
$3,125
All Other Contributions
$48,281
Change in Net Assets
$48,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,270
Salaries, Compensation, and Employee Benefits$90,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,782--$80,782
All Other Expenses$28,741--$28,741
Depreciation Depletion$18,428--$18,428
Payroll Taxes$10,116--$10,116
Other Expenses$10,088--$10,088
Fees for Services Accounting$6,200--$6,200
Interest$3,672--$3,672
Advertising$576--$576
Insurance$523--$523
Total Functional Expenses$257,168$0$0$257,168
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
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
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Strouf
Formed
1971
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
1,560
Employees
43
Volunteers
50

Preparer

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

Additional Explanations

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

ADMINISTRATIVE WAGES

Form 990, Part IX, Line 24E

Balls 7,579 0 0 office expense 4,828 0 0 trophies 4,760 0 0 sanction fees 4,449 0 0 insurance- work comp 2,673 0 0 telephone 942 0 0 security 926 0 0 insurance- liability 600 0 0 bases 582 0 0 supplies / tournament 565 0 0 bank charges 470 0 0 miscellaneous 222 0 0 dues & memberships 145 0 0 total 28,741 0 0

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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/ExplanationTxt0ADMINISTRATIVE WAGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BALLS 7,579 0 0 OFFICE EXPENSE 4,828 0 0 TROPHIES 4,760 0 0 SANCTION FEES 4,449 0 0 INSURANCE- WORK COMP 2,673 0 0 TELEPHONE 942 0 0 SECURITY 926 0 0 INSURANCE- LIABILITY 600 0 0 BASES 582 0 0 SUPPLIES / TOURNAMENT 565 0 0 BANK CHARGES 470 0 0 MISCELLANEOUS 222 0 0 DUES & MEMBERSHIPS 145 0 0 TOTAL 28,741 0 0
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0EXTENSION TO 111517
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0417862
IRS990/TotalAssetsEOYAmt0373734
IRS990/TotalAssetsGrp/BOYAmt0417862
IRS990/TotalAssetsGrp/EOYAmt0373734
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048281
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0257168
IRS990/TotalFunctionalExpensesGrp/TotalAmt0257168
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt093007
IRS990/TotalLiabilitiesEOYAmt0381
IRS990/TotalLiabilitiesGrp/BOYAmt093007
IRS990/TotalLiabilitiesGrp/EOYAmt0381
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0324855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0373353
IRS990/TotalOtherProgSrvcRevenueAmt03125
IRS990/TotalProgramServiceExpensesAmt0257168
IRS990/TotalProgramServiceRevenueAmt0254259
IRS990/TotalRevenueGrp/ExclusionAmt03125
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0254260
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305666
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0417862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0373734
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0324855
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0373353
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0925 TERRY AVE
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059102
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt01560
IRS990/WebsiteAddressTxt0WWW.LEAGUELINEUP.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA STROUF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04066567359
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId01A2B7919B15EF9EDEA4D2B37D838976C5AEC5C83
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A9B6AEA4853CEF067A3BDC8D62D9758642CEC9CC
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/PreparationDt02017-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK E STEVENSON CPA
ReturnHeader/ReturnTs02017-11-20T09:59:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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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
2016Detailed filing. Detailed filing data is available for this year.$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