Nonprofit · EIN 81-0454001
BILLINGS SOFTBALL ASSOCIATION
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $466,319 | $503,725 | -$37,406 | $337,160 | $133 | $337,027 |
| December 31, 2024 | 990 | $532,672 | $532,717 | -$45 | $374,618 | $183 | $374,435 |
| December 31, 2023 | 990 | $533,697 | $548,726 | -$15,029 | $399,559 | $25,079 | $374,480 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Program service revenue
- $445,636
- Investment income
- $4
- Other revenue
- $19,679
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $177,794
- Salaries, compensation and benefits (total)
- $196,273
- Professional fundraising fees
- $0
- Accounting fees
- $13,210
- Occupancy
- $67,385
- Travel
- $159
- Depreciation
- $41,654
- Program services (functional)
- $460,040
- Management and general (functional)
- $43,685
Balance sheet and other
- Total assets, start of year
- $374,618
- Total assets, end of year
- $337,160
- Total liabilities, end of year
- $133
- Net assets, end of year
- $337,027
- Land, buildings and equipment
- $315,062
- Net assets without donor restrictions
- $337,027
- Gross receipts
- $466,319
- Employees
- 64
- Year formed
- 1971
- State of legal domicile
- MT
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 |
|---|---|---|---|
| LISA STROUF | VP/SECRETARY Trustee or director, Officer | 20 | $30,773 |
| PAT HENNESSY | PRESIDENT Trustee or director, Officer | 20 | $29,213 |
| WILLOWA HEPPNER | DIRECTOR Trustee or director | 1 | $18,610 |
| BRAD ZIMMER | DIRECTOR Trustee or director | 1 | $11,544 |
| DAKOTA SIPES | DIRECTOR Trustee or director | 1 | $1,400 |
| PAT ZIMMER | DIRECTOR Trustee or director | 1 | $200 |
| MARRISSA CUMBER | DIRECTOR Trustee or director | – | $0 |
| GREG THOMPSON | DIRECTOR Trustee or director | – | $0 |
| JOHN WEBER | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAT HENNESSY | PRESIDENT Trustee or director, Officer | 20 | $32,213 |
| LISA STROUF | VP/SECRETARY Trustee or director, Officer | 20 | $24,621 |
| BRAD ZIMMER | DIRECTOR Trustee or director | 1 | $9,889 |
| WILLOWA HEPPNER | DIRECTOR Trustee or director | 1 | $7,895 |
| PAT ZIMMER | DIRECTOR Trustee or director | 1 | $300 |
| GREG THOMPSON | DIRECTOR Trustee or director | 1 | $80 |
| DAKOTA SIPES | DIRECTOR Trustee or director | 1 | $60 |
| MARRISSA CUMBER | DIRECTOR Trustee or director | 1 | $0 |
| JOHN WEBER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAT HENNESSY | PRESIDENT Trustee or director, Officer | 20 | $21,240 |
| LISA STROUF | VP/SECRETARY Trustee or director, Officer | 20 | $21,171 |
| BRAD ZIMMER | DIRECTOR Trustee or director | 1 | $8,272 |
| JOHN FISCHER | DIRECTOR Trustee or director | 1 | $0 |
| DAKOTA SIPES | DIRECTOR Trustee or director | 1 | $0 |
| GREG THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| JOHN WEBER | DIRECTOR Trustee or director | 1 | $0 |
| PAT ZIMMER | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21115, BILLINGS, MT 59104-1115
- Principal officer (990 for 2025)
- LISA STROUF, 925 TERRY AVE, BILLINGS, MT 59102
- Signed the 990
- LISA STROUF, VP/SECRETARY/TREASUR
- Phone
- (406) 860-5066
- Website
- WWW.LEAGUELINEUP.COM
- Return prepared by
- NARDELLA AND ASSOCIATES CPA'S PC
Mission
PROVIDE AMATEUR SOFTBALL IN BILLINGS, MONTANA.
Program accomplishments
- THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.Expenses $210,905
- THE BILLINGS SOFTBALL ASSOCIATION PROMOTES AND MANAGES SOFTBALL TOURNAMENTS THROUGHOUT THE YEAR. THE MEN'S STATE TOURNAMENT IS ONE EXAMPLE.
- THE BILLINGS SOFTBALL ASSOCIATION HELPS PROMOTE AND SPONSOR YELLOWSTONE YOUTH FOOTBALL BY PROVIDING FACILITIES AND SUPPORT STAFF FOR THEIR FALL LEAGUE PLAY.
- THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.Expenses $249,135
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 81-0454001
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63Z)
- Assets (IRS master file)
- $337,160
- Income (IRS master file)
- $466,319
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $466,319 | $503,725 | $337,160 | IRS |
| 990 | December 2024 | $532,672 | $532,717 | $374,618 | XML |
| 990 | December 2023 | $533,697 | $548,726 | $399,559 | XML |
| 990 | December 2022 | $492,196 | $437,107 | $390,215 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 81-0454001).
Questions about BILLINGS SOFTBALL ASSOCIATION
- What is the EIN of BILLINGS SOFTBALL ASSOCIATION?
- The employer identification number (EIN) of BILLINGS SOFTBALL ASSOCIATION is 81-0454001.
- Is BILLINGS SOFTBALL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1989.
- Are donations to BILLINGS SOFTBALL ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BILLINGS SOFTBALL ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BILLINGS SOFTBALL ASSOCIATION 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 BILLINGS SOFTBALL ASSOCIATION 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 BILLINGS SOFTBALL ASSOCIATION?
- The 990 for the year ended December 31, 2025 names LISA STROUF.
- Who are the officers and directors of BILLINGS SOFTBALL ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 6 received compensation from the organization, the highest $30,773 (LISA STROUF, VP/SECRETARY).
- How much revenue does BILLINGS SOFTBALL ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $466,319, expenses of $503,725 and total assets of $337,160 at year end.
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All nonprofits in BILLINGS · Montana · Recreation and sports