Civic Intelligence

Big Sky Ski Education Foundation

990 • Fiscal year 2015 • EIN 36-3839751

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 03, 2016

PO Box 160134Big Sky, MT 59716

(406) 993-2773

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

89th percentile

$40,401

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

73rd percentile

22%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$171,484

Up $30,428 (+22%) from 2014

Net Assets

Up

$165,311

Up $29,068 (+21%) from 2014

Liabilities

Up

$6,173

Up $1,360 (+28%) from 2014

Revenue

Up

$327,628

Up $61,015 (+23%) from 2014

Expenses

Up

$298,560

Up $47,144 (+19%) from 2014

Net Income

Up

$29,068

Up $13,871 (+91%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2013: $123,645Liabilities 2013: $2,599Net Assets 2013: $121,0462013Assets 2014: $141,056Liabilities 2014: $4,813Net Assets 2014: $136,2432014Assets 2015: $171,484Liabilities 2015: $6,173Net Assets 2015: $165,3112015Assets 2016: $190,614Liabilities 2016: $22,189Net Assets 2016: $168,4252016Assets 2017: $229,950Liabilities 2017: $1,633Net Assets 2017: $228,3172017Assets 2018: $335,892Liabilities 2018: $13,113Net Assets 2018: $322,7792018Assets 2019: $468,556Liabilities 2019: $111,723Net Assets 2019: $356,8332019Assets 2020: $554,590Liabilities 2020: $135,372Net Assets 2020: $419,2182020Assets 2021: $777,877Liabilities 2021: $152,938Net Assets 2021: $624,9392021Assets 2022: $1,013,238Liabilities 2022: $69,945Net Assets 2022: $943,2932022Assets 2023: $976,379Liabilities 2023: $93,062Net Assets 2023: $883,3172023Assets 2024: $1,090,536Liabilities 2024: $209,614Net Assets 2024: $880,9222024

Highlighted filing

2015

Assets$171,484
Liabilities$6,173
Net Assets$165,311

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2013: $299,0722013Revenue 2014: $266,613Expenses 2014: $251,416Net Income 2014: $15,1972014Revenue 2015: $327,628Expenses 2015: $298,560Net Income 2015: $29,0682015Revenue 2016: $385,780Expenses 2016: $376,956Net Income 2016: $8,8242016Revenue 2017: $488,834Expenses 2017: $427,995Net Income 2017: $60,8392017Revenue 2018: $727,694Expenses 2018: $627,932Net Income 2018: $99,7622018Revenue 2019: $681,777Expenses 2019: $637,658Net Income 2019: $44,1192019Revenue 2020: $773,792Expenses 2020: $711,407Net Income 2020: $62,3852020Revenue 2021: $1,092,855Expenses 2021: $837,134Net Income 2021: $255,7212021Revenue 2022: $1,469,031Expenses 2022: $1,142,059Net Income 2022: $326,9722022Revenue 2023: $1,230,066Expenses 2023: $1,275,042Net Income 2023: -$44,9762023Revenue 2024: $1,306,697Expenses 2024: $1,309,092Net Income 2024: -$2,3952024

Highlighted filing

2015

Revenue$327,628
Expenses$298,560
Net Income$29,068
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 3, 2016
Return Version
2014v6.0
Gross Receipts
$355,490
Mission and Program Overview

Mission

Big Sky Ski Education Foundation offers competitive Alpine, Freeride, and Nordic skiing programs.

Ski race training & racing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,327$69,342▲ $36,015
Savings and Temporary Cash Investments$63,803$53,038▼ $10,765
Prepaid Expenses and Deferred Charges$7,370$30,470▲ $23,100
Cash and Non-Interest-Bearing Accounts$33,693$9,408▼ $24,285
Accounts Receivable$2,863$9,226▲ $6,363
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$141,056$171,484▲ $30,428
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,640$5,548▲ $2,908
Other Liabilities$2,173$625▼ $1,548
Total Liabilities$4,813$6,173▲ $1,360
Net Assets / Fund Balance
Unrestricted Net Assets$106,243$145,311▲ $39,068
Temporarily Rstr Net Assets$30,000$20,000▼ $10,000
Total Net Assets Fund Balance$136,243$165,311▲ $29,068
Total Liabilities and Net Assets / Fund Balance$141,056$171,484▲ $30,428

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,883$64,347$123,230
Buildings$10,459$2,251$12,710
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy UelandOfficerFT$40,401$40,401

Board Members and Trustees

NameTitle
Eric BeckerPresident
Kristen BrownDirector
Peter BedellDirector
Price WillsDirector
Ross PfohlDirector
Andrew SchreinerSecretary
Marjorie KnaubTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,785
Program Service Revenue
$210,599
Investment Income
$-1,955
Other Revenue
$37,199
All Other Contributions
$43,070
Change in Net Assets
$29,068
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,222
Other Expenses$127,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,904$3,395-$109,299
Current Officers, Directors, Trustees, and Key Employees$40,401--$40,401
Insurance$31,262$900-$32,162
Payroll Taxes$21,130$392-$21,522
All Other Expenses$18,344$1,555-$19,899
Depreciation Depletion$17,108--$17,108
Occupancy-$6,000-$6,000
Other Expenses$5,586--$5,586
Travel$5,402--$5,402
Advertising$1,061$2,810-$3,871
Fees for Services Accounting-$400-$400
Office Expenses-$151-$151
Total Functional Expenses$282,957$15,603$0$298,560
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,839
Fundraising Direct Expenses$23,765
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter fundraiser$23,046$23,046$6,866$16,180
Fireworks$21,378$21,378$10,404$10,974
Total Events$53,494$53,494$20,556$32,938
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$388
Credit Cards Payable$236
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

There are no formal committee meetings. All action is documented by the board meeting minutes.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board reviews the 990 prior to submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board reviews the monthly financial information and is aware of any conflicts of interest due to the small size and nature of the organization.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews the program director's compensation annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request and maintained at the BSSEF offices. Board meetings are open to the public where monthly financial information is disclosed.

Filing and Contact Details

Filer

Filer Name
Big Sky Ski Education Foundation
EIN
36-3839751
Phone
4069932773
Address
PO BOX 160134, BIG SKY, MT 59716

Signing Officer

Name
Marjorie Knaub
Title
Treasurer
Signed
2016-02-03
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
7
Employees
31
Volunteers
30

Preparer

Firm
Knaub and Company Pc
Address
PO BOX 161030, BIG SKY, MT 59716
Preparer
Marjorie L Knaub
Phone
4069956040
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0392
IRS990/PayrollTaxesGrp/ProgramServicesAmt021130
IRS990/PayrollTaxesGrp/TotalAmt021522
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07370
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030470
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Camps
IRS990/ProgramServiceRevenueGrp/Desc1Race administration fees
IRS990/ProgramServiceRevenueGrp/Desc2RACE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3Training fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012406
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11090
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3159162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3159162
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt037583
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt084
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114573
IRS990/PYOtherRevenueAmt036946
IRS990/PYProgramServiceRevenueAmt0192000
IRS990/PYRevenuesLessExpensesAmt015197
IRS990/PYSalariesCompEmpBnftPaidAmt0136843
IRS990/PYTotalExpensesAmt0251416
IRS990/PYTotalRevenueAmt0266613
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt029068
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0210599
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063803
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053038
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt081785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt037583
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0134790
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035869
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0299792
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0-1955
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0-1664
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0210599
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0192000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0194502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0168109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0156357
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0921567
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-1955
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0-1664
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt037199
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt036946
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt018162
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt037734
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0130041
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.91880
IRS990ScheduleA/PublicSupportTotal509Amt01221359
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0329292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0177874
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0192226
IRS990ScheduleA/Total509Grp/TotalAmt01221359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0327628
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0266613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0347589
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0215655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0192251
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01349736
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt010459
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02251
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012710
IRS990ScheduleD/EquipmentGrp/BookValueAmt058883
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064347
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0123230
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1388
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Cards Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069342
IRS990ScheduleD/TotalLiabilityAmt0625
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X

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