Civic Intelligence

Big Sky Youth Education Foundation

EIN 02-0756891 • 501(c)3 • Billings, MT

Profile

Ensuring that christian education can thrive in montana by supporting billings christian school and montana bible college

1515 South Shiloh RoadBillings, MT 59106

www.bcsef.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.16x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

6th percentile

-52%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$66,509

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.4%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-91%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$10,455,548

Down $258,616 (-2.4%) from 2023

Liabilities

Down

$79,576

Down $40 (-0.1%) from 2023

Net Assets

Down

$10,375,972

Down $258,576 (-2.4%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin6th percentile

Revenue

Down

$493,581

Down $5,257,396 (-91%) from 2023

Expenses

Down

$752,157

Down $57,472 (-7.1%) from 2023

Net Income

Down

-$258,576

Down $5,199,924 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $445,847Liabilities 2011: $0Net Assets 2011: $445,8472011Assets 2012: $658,746Liabilities 2012: $0Net Assets 2012: $658,7462012Assets 2013: $646,581Liabilities 2013: $1,435Net Assets 2013: $645,1462013Assets 2014: $1,241,172Liabilities 2014: $0Net Assets 2014: $1,241,1722014Assets 2015: $2,879,774Liabilities 2015: $0Net Assets 2015: $2,879,7742015Assets 2016: $3,448,119Liabilities 2016: $0Net Assets 2016: $3,448,1192016Assets 2017: $4,005,502Liabilities 2017: $125,000Net Assets 2017: $3,880,5022017Assets 2018: $3,834,628Liabilities 2018: $0Net Assets 2018: $3,834,6282018Assets 2019: $3,906,117Liabilities 2019: $0Net Assets 2019: $3,906,1172019Assets 2020: $4,276,901Liabilities 2020: $0Net Assets 2020: $4,276,9012020Assets 2021: $5,391,764Liabilities 2021: $0Net Assets 2021: $5,391,7642021Assets 2022: $6,219,168Liabilities 2022: $510,100Net Assets 2022: $5,709,0682022Assets 2023: $10,714,164Liabilities 2023: $79,616Net Assets 2023: $10,634,5482023Assets 2024: $10,455,548Liabilities 2024: $79,576Net Assets 2024: $10,375,9722024

Highlighted filing

2024

Assets$10,455,548
Liabilities$79,576
Net Assets$10,375,972
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $211,373Expenses 2011: $88,386Net Income 2011: $122,9872011Expenses 2012: $171,1262012Revenue 2013: $98,240Expenses 2013: $111,840Net Income 2013: -$13,6002013Revenue 2014: $725,180Expenses 2014: $129,154Net Income 2014: $596,0262014Revenue 2015: $1,740,504Expenses 2015: $101,902Net Income 2015: $1,638,6022015Revenue 2016: $700,464Expenses 2016: $131,493Net Income 2016: $568,9712016Revenue 2017: $630,086Expenses 2017: $197,703Net Income 2017: $432,3832017Revenue 2018: $206,357Expenses 2018: $237,683Net Income 2018: -$31,3262018Revenue 2019: $330,042Expenses 2019: $268,912Net Income 2019: $61,1302019Revenue 2020: $611,666Expenses 2020: $233,021Net Income 2020: $378,6452020Revenue 2021: $1,468,696Expenses 2021: $190,459Net Income 2021: $1,278,2372021Revenue 2022: $543,188Expenses 2022: $225,884Net Income 2022: $317,3042022Revenue 2023: $5,750,977Expenses 2023: $809,629Net Income 2023: $4,941,3482023Revenue 2024: $493,581Expenses 2024: $752,157Net Income 2024: -$258,5762024

Highlighted filing

2024

Revenue$493,581
Expenses$752,157
Net Income-$258,576
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,455,548
Liabilities
$79,576
Net assets
$10,375,972
Revenue
$493,581
Expenses
$752,157
Net income
-$258,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.08$10.4$0.49$0.75$0.26
2023Detailed filing. Detailed filing data is available for this year.$10.7$0.08$10.6$5.75$0.81$4.94
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$0.51$5.71$0.54$0.23$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.39$0.00$5.39$1.47$0.19$1.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$0.00$4.28$0.61$0.23$0.38
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.00$3.91$0.33$0.27$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.00$3.83$0.21$0.24$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.13$3.88$0.63$0.20$0.43
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.70$0.13$0.57
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.00$2.88$1.74$0.10$1.64
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.73$0.13$0.60
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.65$0.00$0.65$0.10$0.11$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.17
2011Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$0.21$0.09$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$640,544
Mission and Program Overview

Mission

To financially support christian education, provide help and support for students attending billings christian school

Ensuring that christian education can thrive in montana by supporting billings christian school and montana bible college

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,117,029$10,182,891▲ $65,862
Cash and Non-Interest-Bearing Accounts$579,659$255,181▼ $324,478
Pledges and Grants Receivable$17,475$17,475→ $0
Savings and Temporary Cash Investments$1$1→ $0
Total Assets$10,714,164$10,455,548▼ $258,616
Liabilities
Mortgage Notes Payable Secured by Investment Property$79,616$79,576▼ $40
Total Liabilities$79,616$79,576▼ $40
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,634,548$10,375,972▼ $258,576
Total Net Assets Fund Balance$10,634,548$10,375,972▼ $258,576
Total Liabilities and Net Assets / Fund Balance$10,714,164$10,455,548▼ $258,616

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,524,276$789,864$8,314,140
Land$2,651,883-$2,651,883
Equipment$6,732$33,450$40,182
Leasehold Improvements$0$8,500$8,500
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleOtherTotal
Ross CorsonDirector$66,509$66,509
Diann FlothChief Finanical Officer$49,181$49,181

Board Members and Trustees

NameTitle
Matthew McdonnellPresident
Cole HoefleVice President
Chris KukulskiDirector
Jessica JohnstonDirector
Todd HarpDirector
Jake Van BinsbergenSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Miller Construction & Remodel LLCDorm Renovations116 4TH AVE, Laurel, MT 59044$113,236
Revenue and Support

Revenue Composition

Contributions and Grants
$500,046
Program Service Revenue
$0
Investment Income
$2,522
Other Revenue
$-8,987
All Other Contributions
$410,700
Change in Net Assets
$-258,576

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$50,327Fair Market Value
Other Non Cash Contri Table100$42,048Purchase Price
Total Noncash Contributions102$92,375-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$453,662
Other Expenses$298,495
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$453,662--$453,662
Depreciation Depletion$192,362$33,946-$226,308
Insurance-$53,216-$53,216
Interest-$6,653-$6,653
Fees for Services Accounting-$3,684-$3,684
Fees for Services Management-$3,000-$3,000
Office Expenses-$2,245-$2,245
Advertising$1,776$313-$2,089
Occupancy$486--$486
Fees for Services Legal-$454-$454
Travel$176$31-$207
Conferences and Meetings$130$23-$153
Total Functional Expenses$648,592$103,565$0$752,157
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Billings Christian SchoolBillings, MT501(c)(3)Support for Scholarships, Construction Projects, and Operating Expenses.$446,761
Montana Bible CollegeBillings, MT501(c)(3)Support for Staff / Payroll Expenses.$6,901
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$96,636
Fundraising Gross Income$87,648
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Legacy Banquet & Auction$176,994$87,648$50,408$37,240
Total Events$176,994$87,648$96,636$-8,988
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Prior to the filing of the form 990, a foundation director and the head of school review a draft of the form 990.”

Form 990, Part VI, Section B, Line 12

“Every board member is given a copy of the conflict of interest policy upon joining the board of directors. On an annual basis, each board member reviews and updates their conflict of interest disclosure form. The conflict of interest policy is reviewed on a regular basis and should a board member be determined to have an actual or potential conflict, they are recused from voting on the conflicted issue(s).”

Form 990, Part VI, Section B, Line 15A

“All board positions are purely volunteer. Key employee compensation is compared to requested minimum salaries for consideration of the same position from independent sources, then adjusted for budget limitations of the organization. Key employee compensation shall be reviewed annually and compared to comparable position salary and compensation information from independent sources.”

Form 990, Part VI, Section C, Line 19

“The organization's form 990 is available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Big Sky Youth Education Foundation
EIN
02-0756891
Phone
4066569484
Address
1515 SOUTH SHILOH ROAD, BILLINGS, MT 59106
Doing Business As
Big Sky Christian Education Foundati

Signing Officer

Name
Diann Floth
Title
Chief Financial Officer
Phone
4066569484
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Mcdonnell
Formed
2005
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
50

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Timothy Seymour
Phone
4066522320
Raw XML AppendixShowing 400 of 487 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/ManagementAndGeneralAmt0313
IRS990/AdvertisingGrp/ProgramServicesAmt01776
IRS990/AdvertisingGrp/TotalAmt02089
IRS990/AllOtherContributionsAmt0410700
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DIANN FLOTH
IRS990/BooksInCareOfDetail/PhoneNum04066569484
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IRS990/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd059106
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IRS990/CollectionsOfArtInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0113236
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LAUREL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
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IRS990/ContractorCompensationGrp/ServicesDesc0DORM RENOVATIONS
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IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt0500046
IRS990/CYGrantsAndSimilarPaidAmt0453662
IRS990/CYInvestmentIncomeAmt02522
IRS990/CYOtherExpensesAmt0298495
IRS990/CYOtherRevenueAmt0-8987
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-258576
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0752157
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0493581
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
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IRS990/DepreciationDepletionGrp/TotalAmt0226308
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IRS990/DescribedInSection501c3Ind01
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IRS990/DonorAdvisedFundInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt079616
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt079576
IRS990/NetAssetsOrFundBalancesBOYAmt010634548
IRS990/NetAssetsOrFundBalancesEOYAmt010375972
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-250
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-250
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-8988
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-8988
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt010634548
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010375972
IRS990/NoncashContributionsAmt092375
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0486
IRS990/OccupancyGrp/TotalAmt0486
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02245
IRS990/OfficeExpensesGrp/TotalAmt02245
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017475
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017475
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MATTHEW MCDONNELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05712151
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0519561
IRS990/PYInvestmentIncomeAmt01298
IRS990/PYOtherExpensesAmt0290068
IRS990/PYOtherRevenueAmt037528
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt04941348
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0809629
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05750977
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-258576
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0500046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0611871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0542298
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0694104
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0611742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02960061
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02772
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01298
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04433
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09722
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78900
IRS990ScheduleA/PublicSupportPY170Pct00.79450
IRS990ScheduleA/PublicSupportTotal170Amt02343289
IRS990ScheduleA/SubstantialContributorsTotAmt0616772
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0500046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0611871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0542298
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0694104
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0611742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02960061
IRS990ScheduleA/TotalSupportAmt02969788
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt07524276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0789864
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08314140
IRS990ScheduleD/EquipmentGrp/BookValueAmt06732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033450
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040182
IRS990ScheduleD/LandGrp/BookValueAmt02651883
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02651883
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08500
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010182891
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt089346
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt089346
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt096636
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt025292
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt025292
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LEGACY BANQUET & AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt017936
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0176994
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0176994
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt087648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt087648
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-8988
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050408
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt050408
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0446761
IRS990ScheduleI/RecipientTable/CashGrantAmt16901
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR SCHOLARSHIPS, CONSTRUCTION PROJECTS, AND OPERATING EXPENSES.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT FOR STAFF / PAYROLL EXPENSES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BILLINGS CHRISTIAN SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MONTANA BIBLE COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0364577367
IRS990ScheduleI/RecipientTable/RecipientEIN1810444020
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04519 GRAND AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11519 S SHILOH RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BILLINGS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BILLINGS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059106
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd159106
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAINTAINS WRITTEN RECORDS OF GRANTS AND ASSISTANCE TO OTHER ORGANIZATIONS INCLUDING THE AMOUNT, GRANTEE'S ELIGIBILITY, AND THAT THE FUNDS PROVIDED AND GRANTEE MEET THE SELECTION CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0MONITORING PROCEDURES PART I, LINE 2)
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0100
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MISC. AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0PURCHASE PRICE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt042048
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt050327
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO THE FILING OF THE FORM 990, A FOUNDATION DIRECTOR AND THE HEAD OF SCHOOL REVIEW A DRAFT OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY BOARD MEMBER IS GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY UPON JOINING THE BOARD OF DIRECTORS. ON AN ANNUAL BASIS, EACH BOARD MEMBER REVIEWS AND UPDATES THEIR CONFLICT OF INTEREST DISCLOSURE FORM. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND SHOULD A BOARD MEMBER BE DETERMINED TO HAVE AN ACTUAL OR POTENTIAL CONFLICT, THEY ARE RECUSED FROM VOTING ON THE CONFLICTED ISSUE(S).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD POSITIONS ARE PURELY VOLUNTEER. KEY EMPLOYEE COMPENSATION IS COMPARED TO REQUESTED MINIMUM SALARIES FOR CONSIDERATION OF THE SAME POSITION FROM INDEPENDENT SOURCES, THEN ADJUSTED FOR BUDGET LIMITATIONS OF THE ORGANIZATION. KEY EMPLOYEE COMPENSATION SHALL BE REVIEWED ANNUALLY AND COMPARED TO COMPARABLE POSITION SALARY AND COMPENSATION INFORMATION FROM INDEPENDENT SOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BILLINGS CHRISTIAN SCHOOLS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0364577367
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING CHRISTIAN EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04519 GRAND AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BILLINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059106
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00

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