Nonprofit · EIN 33-0788619
BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION
Tax-exempt (reinstated) · MAPLETON, UT 84664
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $49,975 | $33,012 | $16,963 | $22,667 | $2,020 | $20,647 |
| December 31, 2024 | 990 | $0 | $632 | -$632 | $5,704 | $2,020 | $3,684 |
| December 31, 2023 | 990 | $1,000 | $1,280 | -$280 | $4,316 | $0 | $4,316 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $49,975
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $27,800
- Salaries, compensation and benefits (total)
- $27,800
- Professional fundraising fees
- $0
- Management and general (functional)
- $33,012
Balance sheet and other
- Total assets, start of year
- $5,704
- Total assets, end of year
- $22,667
- Total liabilities, end of year
- $2,020
- Net assets, end of year
- $20,647
- Land, buildings and equipment
- $4,204
- Gross receipts
- $49,975
- Employees
- 0
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JUDI FISHER | Secretary Trustee or director, Officer | 30 | $0 | $27,800 |
| IRVING SOMMERS | Trustee Trustee or director | 20 | $0 | $0 |
| CRAIG ZWICK | Trustee Trustee or director | 20 | $0 | $0 |
| BILL HERRING | Trustee Trustee or director | 20 | $0 | $0 |
| SHIRLEY CASPER | CEO Trustee or director, Officer | 20 | $0 | $0 |
| CHARLENE BUTLER | CFO Trustee or director, Officer | 20 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IRVING SOMMERS | TRUSTEE Trustee or director | 20 | $0 |
| CRAIG ZWICK | INDIVIDUAL TRUSTEE Trustee or director | 20 | $0 |
| BILL HERRING | TRUSTEE Trustee or director | 20 | $0 |
| SHIRLEY CASPER | CEO Trustee or director, Officer | 20 | $0 |
| CHARLENE BUTLER | CFO Trustee or director, Officer | 20 | $0 |
| JUDI FISHER | SECRETARY Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ZWICK | INDIVIDUAL TRUSTEE Trustee or director | 20 | $0 |
| BILL HERRING | TRUSTEE Trustee or director | 20 | $0 |
| IRVING SOMMERS | TRUSTEE Trustee or director | 20 | $0 |
| SHIRLEY CASPER | CEO Trustee or director, Officer | 20 | $0 |
| CHARLENE BUTLER | CFO Trustee or director, Officer | 20 | $0 |
| JUDI FISHER | SECRATARY Trustee or director, Officer | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 888 S CRESCENT WAY, MAPLETON, UT 84664-4613
- In care of
- % JUDI FISHER
- Principal officer (990 for 2025)
- SHIRLEY CASPER, 888 S CRESCENT WAY, MAPLETON, UT 84664
- Signed the 990
- JUDI FISHER, Secretary
- Phone
- (619) 870-6323
- Website
- HTTP://WWW.BILLYSKIDS.COM/
- Return prepared by
- Bishop Tax & Trust Law
Mission
SUPPORTING AN ANNUAL GOLF TOURNAMENT PROCEEDS ARE DISTRIBUTED TO OTHER 501(C)(3) ORGANIZATIONS ALONG WITH VARIOUS SCHOLARSHIPS.
Program accomplishments
- THE ORGANIZATION HAS DONATED MONEY TO PROVIDE OPPORTUNITIES FOR YOUTH TO LEARN, GROW, AND ENRICH THEIR LIVES THRU MUSIC, SPORTS, OTHER OPPORTUNITIES TO SERVE.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0788619
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $22,667
- Income (IRS master file)
- $49,975
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- October 12, 2015
- Reinstated
- Effective May 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $49,975 | $33,012 | $22,667 | IRS |
| 990 | December 2024 | $0 | $632 | $5,704 | IRS |
| 990 | December 2023 | $1,000 | $1,280 | $4,316 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0788619).
Questions about BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION
- What is the EIN of BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION?
- The employer identification number (EIN) of BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION is 33-0788619.
- Is BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
- Are donations to BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION?
- The 990 for the year ended December 31, 2025 names SHIRLEY CASPER.
- Who are the officers and directors of BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does BILLYS KIDS-THE BILLY CASPER YOUTH FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $49,975, expenses of $33,012 and total assets of $22,667 at year end.
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