Downtown Billings Association (EIN 810434154) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

Kathryn Easton

Phone

4062945060

Tax Period

2020-07-01 to 2021-06-30

Downtown Billings Association, founded in 1985, is a small nonprofit that reported $204K in total revenue in fiscal year 2020. Revenue surged 38% from the prior year, signaling strong growth momentum. Expenses of $239K exceeded revenue, resulting in a 17% operating deficit.

Mission

The Downtown Billings Association exists to help its members in protecting and developing the Downtown Business District

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2020)

Revenue Breakdown

Contributions & Grants $91,145

Program Service Revenue $112,973

Investment Income $21

Other Revenue $0

TOTAL REVENUE $204,139

Expense Breakdown

Grants Paid $0

Salaries & Benefits $67,899

Fundraising Expenses $0

Program Expenses $239,069

Other Expenses $171,170

TOTAL EXPENSES $239,069

Year-over-Year Comparison

	2020	2019	Change
Revenue	$204,139	$147,400	+0.4%
Expenses	$239,069	$156,258	+0.5%
Net Income	$-34,930	$-8,858	+2.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$67,116

Total Directors

$67,116

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kathryn Easton	CEO	20.00	Officer Director	$20,135	$0	$67,116
Sam Merrick	Chairman	1.00	Officer Director	$0	$0	$0
Jeff Keller	Treasurer	1.00	Officer Director	$0	$0	$0
Mia Yegen	Director	1.00	Director	$0	$0	$0
Biff Hagstrom	Director	1.00	Director	$0	$0	$0
Travis Dimond	Director	1.00	Director	$0	$0	$0
Katie Thurman	Director	1.00	Director	$0	$0	$0
Brandon Scala	Director	1.00	Director	$0	$0	$0
Toni Schneider	Director	1.00	Director	$0	$0	$0
Chris White	Director	1.00	Director	$0	$0	$0
Zack Dunn	Director	1.00	Director	$0	$0	$0
Matt Blakeslee	Director	1.00	Director	$0	$0	$0
Mariah Carpenter	Director	1.00	Director	$0	$0	$0
Ann Kosempa	Director	1.00	Director	$0	$0	$0
Kendra Fike	Director	1.00	Director	$0	$0	$0
Jeff Lethert	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2021	$204,139	$239,069	$53,510	$-34,930
2020	$147,400	$156,258	$67,740	$-8,858
2019	$371,050	$368,252	$61,562	$2,798
2018	$213,531	$211,024	$50,690	$2,507

Downtown Billings Association