BILLINGS SOFTBALL ASSOCIATION

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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

1971

Legal Domicile

Principal Officer

LISA STROUF

Phone

4068605066

Tax Period

2024-01-01 to 2024-12-31

BILLINGS SOFTBALL ASSOCIATION, founded in 1971, is a small nonprofit in the Recreation & Sports sector that reported $533K in total revenue in fiscal year 2024.

Mission

PROVIDE AMATEUR SOFTBALL IN BILLINGS, MONTANA.

Program Service Accomplishments

Program 1

Expenses: $217,652 Revenue: $532,668

THE BILLINGS SOFTBALL ASSOCIATION PROVIDES AMATEUR SOFTBALL LEAGUES IN BILLINGS MT. THE ASSOCIATION PROMOTES FUN, FITNESS, AND FELLOWSHIP THROUGH SOFTBALL GAMES THROUGHOUT THE SEASON.

Program 2

THE BILLINGS SOFTBALL ASSOCIATION PROMOTES AND MANAGES SOFTBALL TOURNAMENTS THROUGHOUT THE YEAR. THE MEN'S STATE TOURNAMENT IS ONE EXAMPLE.

Program 3

THE BILLINGS SOFTBALL ASSOCIATION HELPS PROMOTE AND SPONSOR YELLOWSTONE YOUTH FOOTBALL BY PROVIDING FACILITIES AND SUPPORT STAFF FOR THEIR FALL LEAGUE PLAY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,000

Program Service Revenue $516,595

Investment Income $4

Other Revenue $14,073

TOTAL REVENUE $532,672

Expense Breakdown

Grants Paid $0

Salaries & Benefits $196,709

Fundraising Expenses $0

Program Expenses $493,104

Other Expenses $336,008

TOTAL EXPENSES $532,717

Year-over-Year Comparison

	2024	2023	Change
Revenue	$532,672	$533,697	0.0%
Expenses	$532,717	$548,726	0.0%
Net Income	$-45	$-15,029	-1.0%

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

Volunteers

N/A

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

$56,834

Total Directors

$75,058

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAT HENNESSY	PRESIDENT	20.00	Officer Director	$32,213	$0	$32,213
LISA STROUF	VP/SECRETARY	20.00	Officer Director	$24,621	$0	$24,621
BRAD ZIMMER	DIRECTOR	1.00	Director	$9,889	$0	$9,889
WILLOWA HEPPNER	DIRECTOR	1.00	Director	$7,895	$0	$7,895
PAT ZIMMER	DIRECTOR	1.00	Director	$300	$0	$300
GREG THOMPSON	DIRECTOR	1.00	Director	$80	$0	$80
DAKOTA SIPES	DIRECTOR	1.00	Director	$60	$0	$60
MARRISSA CUMBER	DIRECTOR	1.00	Director	$0	$0	$0
JOHN WEBER	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
2025	No data	No data	No data	No data
2024	$532,672	$532,717	$374,618	$-45
2023	$533,697	$548,726	$399,559	$-15,029
2022	$492,196	$437,107	$390,215	$55,089
2021	$352,678	$366,885	$344,391	$-14,207
2020	$333,237	$315,444	$370,613	$17,793
2019	$277,016	$260,933	$362,751	$16,083
2018	$252,970	$242,449	$352,750	$10,521