Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
EIN 33-1106018 • 501(c)3 • Big Sky, MT
Profile
Friends of big sky education (fobse) is organized exclusively for charitable purposes that enhance and support the education of big sky students and the big sky community, including cultural education and entertainment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
23rd percentile
Higher debt load relative to revenue than 23% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$1,082,631
Up $209,985 (+24%) from 2023
Liabilities
Up$1,993
Up $900 (+82%) from 2023
Net Assets
Up$1,080,638
Up $209,085 (+24%) from 2023
Revenue
Up$1,232,841
Up $234,130 (+23%) from 2023
Expenses
Up$1,023,756
Up $152,392 (+17%) from 2023
Net Income
Up$209,085
Up $81,738 (+64%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Friends of big sky education (fobse) promotes the extension and expansion of educational opportunities for the students of big sky, montana.
Friends of big sky education (fobse) is organized exclusively for charitable purposes that enhance and support the education of big sky students and the big sky community, including cultural education and entertainment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $626,534 | $860,512 | ▲ $233,978 |
| Land, Buildings, and Equipment, Net | $240,991 | $216,998 | ▼ $23,993 |
| Accounts Receivable | $194 | $194 | → $0 |
| Total Assets | $872,646 | $1,082,631 | ▲ $209,985 |
| Other Assets Total | $4,927 | $4,927 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,093 | $1,993 | ▲ $900 |
| Total Liabilities | $1,093 | $1,993 | ▲ $900 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $668,218 | $840,775 | ▲ $172,557 |
| Net Assets With Donor Restrictions | $203,335 | $239,863 | ▲ $36,528 |
| Total Net Assets Fund Balance | $871,553 | $1,080,638 | ▲ $209,085 |
| Total Liabilities and Net Assets / Fund Balance | $872,646 | $1,082,631 | ▲ $209,985 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $216,998 | $99,723 | $316,721 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| John Zirkle | Artistic Directors | FT | $131,327 | $131,327 |
| Name | Title |
|---|---|
| Loren Bough | President |
| John Mcguire | Vice President/treasurer |
| David Gasser | Director |
| Jill Bough | Director |
| Sheena Kidd | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $903,338 |
| Grants and Similar Amounts Paid | $120,418 |
| Total Fundraising Expense | $15,114 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $506,428 | $31,580 | $15,114 | $553,122 |
| Grants to Domestic Individuals | $107,371 | - | - | $107,371 |
| Advertising | $62,242 | - | - | $62,242 |
| Depreciation Depletion | $23,993 | - | - | $23,993 |
| Office Expenses | - | $19,606 | - | $19,606 |
| Grants to Domestic Orgs | $13,047 | - | - | $13,047 |
| Fees for Services Accounting | - | $12,000 | - | $12,000 |
| Other Expenses | $36,909 | $3,213 | - | $3,213 |
| Insurance | - | $2,350 | - | $2,350 |
| All Other Expenses | - | $1,402 | - | $1,402 |
| Information Technology | - | $356 | - | $356 |
| Total Functional Expenses | $938,135 | $70,507 | $15,114 | $1,023,756 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Montana State University | Bozeman, MT | 501(c)(4) | Educational Grant | $6,619 |
| BIG SKY SCHOOL DISTRICT #12 | Gllatin Gateway, MT | - | Educational Grant | $6,428 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Loren Is a Board Member of Fobse and Big Sky School District | Fobse Made Payments to Big Sky School District | No | $310,443 |
“The completed form 990 is reviewed by the officers and board members prior to submission. Comments, questions, and issues, if any, are solicited from the officers and board members and any issues are resolved prior to submission.”
“Governing documents, articles of organization, bylaws, and form 990's are available at www.friendsofbigskyeducation.org. The organization does not have a written conflict of interest policy. Financial statements are available upon request.”
“Artist and teacher fees: program service expenses 243,337. Management and general expenses 0. Fundraising expenses 0. Total expenses 243,337. Technical services: program service expenses 32,295. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,295. Other: program service expenses 219,097. Management and general expenses 0. Fundraising expenses 0. Total expenses 219,097. Other professional fees: program service expenses 0. Management and general expenses 31,580. Fundraising expenses 0. Total expenses 31,580. Personnal fundraising: program service expenses 0. Management and general expenses 0. Fundraising expenses 12,815. Total expenses 12,815. Bssd expenses: program service expenses 11,699. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,699. Fundraising-other: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,299. Total expenses 2,299.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1093 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1993 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 194 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 194 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FRIENDS OF BIG SKY EDUCATION (FOBSE) IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES THAT ENHANCE AND SUPPORT THE EDUCATION OF BIG SKY STUDENTS AND THE BIG SKY COMMUNITY, INCLUDING CULTURAL EDUCATION AND ENTERTAINMENT. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 62242 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 62242 |
| IRS990/AllOtherContributionsAmt | 0 | 1079821 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1402 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1402 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4065804543 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 160633 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BIG SKY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59716 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 626534 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 860512 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1081821 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 120418 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 903338 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 151020 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 209085 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1023756 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15114 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1232841 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23993 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23993 |
| IRS990/Desc | 0 | THE WARREN MILLER PERFORMING ARTS CENTER PRESENTS A WINTER SERIES OF PERFORMANCES FOR THE BIG SKY AND GREATER MONTANA COMMUNITY AND A SUMMER CONSERVATORY TRAINING PROGRAM FOR STUDENT AND PROFESSIONAL ARTISTS FROM AROUND THE NATION. ONGOING CAMPAIGNS FOR CONTRIBUTIONS SUSTAIN THESE TWO ARTS PROGRAMS TO GROW A BASE OF CONFIDENT PERFORMERS AND INSPIRED AUDIENCES OF ALL AGES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 203335 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 239863 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 830764 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12000 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 15114 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 31580 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 506428 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 553122 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LOREN BOUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHN MCGUIRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JILL BOUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHEENA KIDD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID GASSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN ZIRKLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 131327 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ARTISTIC DIRECTORS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 2000 |
| IRS990/GrantAmt | 0 | 13047 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 107371 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 107371 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 13047 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 13047 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1232841 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 356 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 356 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2350 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2350 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 99723 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 240991 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 216998 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 316721 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | FRIENDS OF BIG SKY EDUCATION (FOBSE) IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES THAT ENHANCE AND SUPPORT THE EDUCATION OF BIG SKY STUDENTS AND THE BIG SKY COMMUNITY, INCLUDING CULTURAL EDUCATION AND ENTERTAINMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 871553 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1080638 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 668218 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 840775 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19606 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19606 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4927 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4927 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PERFORMING ARTS CENTER |
| IRS990/OtherExpensesGrp/Desc | 1 | PERFORMING ARTS CENTER |
| IRS990/OtherExpensesGrp/Desc | 2 | BASEBALL EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3213 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 113755 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 74390 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 36909 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 113755 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 74390 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 36909 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3213 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOHN ZIRKLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PERFORMING ARTS CENTER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 151020 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 151020 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FRIENDS OF BIG SKY EDUCATION SPONSORS COMMUNITY-BASED COLLEGE SCHOLARSHIP PROGRAM FOR STUDENTS GRADUATING FROM LONE PEAK HIGH SCHOOL AND ENROLLING IN AN ACCREDITED POST-SECONDARY INSTITUTION. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 107371 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 107371 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 843990 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 78849 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 792515 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 154721 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 127347 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 871364 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 998711 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 209085 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 151020 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1081821 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 843991 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 820419 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 783316 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 813190 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4342737 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 588805 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.77920 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.69420 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3383753 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 958984 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1081821 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 843991 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 820419 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 783316 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 813190 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4342737 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4342737 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 216998 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 99723 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 316721 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 216998 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 107371 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 26 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 6619 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 6428 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(4) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | EDUCATIONAL GRANT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | EDUCATIONAL GRANT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | MONTANA STATE UNIVERSITY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | BIG SKY SCHOOL DISTRICT #12 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 810171141 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 816000440 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 211 MONTANA HALL |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 45465 GALLATIN ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | BOZEMAN |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | GLLATIN GATEWAY |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | MT |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 59717 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 59730 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 2 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | LOREN BOUGH |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | LOREN IS A BOARD MEMBER OF FOBSE AND BIG SKY SCHOOL DISTRICT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 310443 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | FOBSE MADE PAYMENTS TO BIG SKY SCHOOL DISTRICT |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPLETED FORM 990 IS REVIEWED BY THE OFFICERS AND BOARD MEMBERS PRIOR TO SUBMISSION. COMMENTS, QUESTIONS, AND ISSUES, IF ANY, ARE SOLICITED FROM THE OFFICERS AND BOARD MEMBERS AND ANY ISSUES ARE RESOLVED PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING DOCUMENTS, ARTICLES OF ORGANIZATION, BYLAWS, AND FORM 990'S ARE AVAILABLE AT WWW.FRIENDSOFBIGSKYEDUCATION.ORG. THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ARTIST AND TEACHER FEES: PROGRAM SERVICE EXPENSES 243,337. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 243,337. TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 32,295. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,295. OTHER: PROGRAM SERVICE EXPENSES 219,097. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 219,097. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 31,580. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,580. PERSONNAL FUNDRAISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 12,815. TOTAL EXPENSES 12,815. BSSD EXPENSES: PROGRAM SERVICE EXPENSES 11,699. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,699. FUNDRAISING-OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,299. TOTAL EXPENSES 2,299. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BIG SKY SCHOOL DISTRICT #72 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 816000440 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 115 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 45465 GALLATIN ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | GALLATIN GATEWAY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 59730 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 310443 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | BIG SKY SCHOOL DISTRICT |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 872646 |
| IRS990/TotalAssetsEOYAmt | 0 | 1082631 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 872646 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1082631 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1081821 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 15114 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 70507 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 938135 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1023756 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1093 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1993 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1093 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1993 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 871553 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1080638 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 938135 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 151020 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 151020 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1232841 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 872646 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1082631 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 131327 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 160633 |
| IRS990/USAddress/CityNm | 0 | BIG SKY |
| IRS990/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/USAddress/ZIPCd | 0 | 59716 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FRIENDSOFBIGSKYEDUCATION.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN ZIRKLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4065804543 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF BIG SKY EDUCATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 331106018 |
No mirrored PDF or thumbnail assets are attached yet.