Nonprofit · EIN 81-0522700
BILLINGS AMERICAN LEGION BASEBALL PROGRAM
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $906,949 | $900,589 | $6,360 | $1,055,056 | $345,032 | $710,024 |
| September 30, 2024 | 990 | $980,578 | $946,870 | $33,708 | $1,186,729 | $483,065 | $703,664 |
| September 30, 2023 | 990 | $1,196,023 | $980,697 | $215,326 | $1,220,207 | $550,251 | $669,956 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $225,028
- Program service revenue
- $474,829
- Investment income
- $191
- Net income from gaming
- $186,214
- Net income from sales of inventory
- $20,687
- Other revenue
- $206,901
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $187,414
- Salaries, compensation and benefits (total)
- $204,113
- Professional fundraising fees
- $0
- Accounting fees
- $21,401
- Occupancy
- $79,915
- Travel
- $146,240
- Depreciation
- $98,340
- Program services (functional)
- $883,939
- Management and general (functional)
- $16,650
Balance sheet and other
- Total assets, start of year
- $1,186,729
- Total assets, end of year
- $1,055,056
- Total liabilities, end of year
- $345,032
- Net assets, end of year
- $710,024
- Land, buildings and equipment
- $619,433
- Gross receipts
- $963,878
- Employees
- 17
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLER BUSH | VICE CHAIRMA Trustee or director, Officer | 2 | $0 |
| BLAKE LORAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| TYLER RANDALL | TREASURER Trustee or director, Officer | 2 | $0 |
| DJ SMITH | CHAIRMAN Trustee or director, Officer | 4 | $0 |
| ROBBIE SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JEFF SORENSON | DIRECTOR Trustee or director | 1 | $0 |
| TRAVIS TEEGARDEN | DIRECTOR Trustee or director | 1 | $0 |
| ROB WALLA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF BALLARD | CHAIRMAN Trustee or director, Officer | – | $0 |
| ROHNN LAMPI | TREAS/DIR Trustee or director, Officer | – | $0 |
| BLAKE LORAN | SECRETARY Trustee or director, Officer | – | $0 |
| JOHN SHELHAMER | VICE-CHAIRMA Trustee or director, Officer | – | $0 |
| ROBBIE SMITH | DIRECTOR Trustee or director | – | $0 |
| JEFF SORENSON | DIRECTOR Trustee or director | – | $0 |
| TRAVIS TEEGARDEN | DIRECTOR Trustee or director | – | $0 |
| ROB WALLA | DIRECTOR Trustee or director | – | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF BALLARD | CHAIRMAN Trustee or director, Officer | – | $0 |
| ROHNN LAMPI | TREAS/DIR Trustee or director, Officer | – | $0 |
| BLAKE LORAN | SECRETARY Trustee or director, Officer | – | $0 |
| JOHN SHELHAMER | VICE-CHAIRMA Trustee or director, Officer | – | $0 |
| ROBBIE SMITH | DIRECTOR Trustee or director | – | $0 |
| JEFF SORENSON | DIRECTOR Trustee or director | – | $0 |
| TRAVIS TEEGARDEN | DIRECTOR Trustee or director | – | $0 |
| ROB WALLA | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22535, BILLINGS, MT 59104-2535
- In care of
- % JEFF BALLARD
- Principal officer (990 for 2024)
- DJ SMITH, 2007 ALKALI CREEK RD, BILLINGS, MT 59105
- Signed the 990
- DJ SMITH, CHAIRMAN
- Phone
- (406) 794-7280
- Return prepared by
- NARDELLA AND ASSOCIATES CPA'S PC
Mission
TO PROVIDE AN ORGANIZED BASEBALL PROGRAM TO AREA YOUTH.
Program accomplishments
- PROVIDING A WELL ORGANIZED, WELL COACHED YOUTH BASEBALL PROGRAM TO FEATURE AREA YOUTH TO COLLEGE AND PROFESSIONAL SCOUTS.Expenses $418,387
- TO PROVIDE YOUTH ATHLETICSExpenses $465,552
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 81-0522700
- 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
- 2004
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $1,055,056
- Income (IRS master file)
- $963,878
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $906,949 | $900,589 | $1,055,056 | XML |
| 990 | September 2024 | $980,578 | $946,870 | $1,186,729 | XML |
| 990 | September 2023 | $1,196,023 | $980,697 | $1,220,207 | XML |
| 990 | September 2022 | $829,105 | $928,576 | $912,544 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 81-0522700).
Questions about BILLINGS AMERICAN LEGION BASEBALL PROGRAM
- What is the EIN of BILLINGS AMERICAN LEGION BASEBALL PROGRAM?
- The employer identification number (EIN) of BILLINGS AMERICAN LEGION BASEBALL PROGRAM is 81-0522700.
- Is BILLINGS AMERICAN LEGION BASEBALL PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to BILLINGS AMERICAN LEGION BASEBALL PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BILLINGS AMERICAN LEGION BASEBALL PROGRAM 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 AMERICAN LEGION BASEBALL PROGRAM due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BILLINGS AMERICAN LEGION BASEBALL PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of BILLINGS AMERICAN LEGION BASEBALL PROGRAM?
- The 990 for the year ended September 30, 2025 names DJ SMITH.
- Who are the officers and directors of BILLINGS AMERICAN LEGION BASEBALL PROGRAM?
- The 990 for the year ended September 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does BILLINGS AMERICAN LEGION BASEBALL PROGRAM have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $906,949, expenses of $900,589 and total assets of $1,055,056 at year end.
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