Civic Intelligence

Billings Christian Schools Inc

EIN 36-4577367 • 501(c)3 • Billings, MT

Profile

To provide a christ-centered education that develops critical thinking, clear communication, and faithful living.

4519 Grand AvenueBillings, MT 59106

www.billingschristianschool.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

44th percentile

1.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$103,855

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

41st percentile

0.8%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

49th percentile

6.8%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$1,451,656

Up $107,668 (+8.0%) from 2024

Liabilities

Up

$650,315

Up $43,156 (+7.1%) from 2024

Net Assets

Up

$801,341

Up $64,512 (+8.8%) from 2024

Revenue

Up

$3,727,728

Up $125,745 (+3.5%) from 2024

Expenses

Up

$3,663,216

Up $40,220 (+1.1%) from 2024

Net Income

Up

$64,512

Up $85,525 (+407%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $473,474Liabilities 2017: $432,097Net Assets 2017: $41,3772017Assets 2018: $476,695Liabilities 2018: $429,580Net Assets 2018: $47,1152018Assets 2019: $588,814Liabilities 2019: $465,343Net Assets 2019: $123,4712019Assets 2020: $596,779Liabilities 2020: $365,325Net Assets 2020: $231,4542020Assets 2021: $709,285Liabilities 2021: $487,802Net Assets 2021: $221,4832021Assets 2022: $1,418,157Liabilities 2022: $518,911Net Assets 2022: $899,2462022Assets 2023: $1,395,211Liabilities 2023: $637,369Net Assets 2023: $757,8422023Assets 2024: $1,343,988Liabilities 2024: $607,159Net Assets 2024: $736,8292024Assets 2025: $1,451,656Liabilities 2025: $650,315Net Assets 2025: $801,3412025

Highlighted filing

2025

Assets$1,451,656
Liabilities$650,315
Net Assets$801,341

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $1,561,407Expenses 2017: $1,530,236Net Income 2017: $31,1712017Revenue 2018: $1,633,164Expenses 2018: $1,627,426Net Income 2018: $5,7382018Revenue 2019: $1,869,864Expenses 2019: $1,793,508Net Income 2019: $76,3562019Revenue 2020: $1,958,604Expenses 2020: $1,850,621Net Income 2020: $107,9832020Revenue 2021: $1,874,122Expenses 2021: $1,884,093Net Income 2021: -$9,9712021Revenue 2022: $3,062,279Expenses 2022: $2,384,516Net Income 2022: $677,7632022Revenue 2023: $3,345,299Expenses 2023: $3,486,703Net Income 2023: -$141,4042023Revenue 2024: $3,601,983Expenses 2024: $3,622,996Net Income 2024: -$21,0132024Revenue 2025: $3,727,728Expenses 2025: $3,663,216Net Income 2025: $64,5122025

Highlighted filing

2025

Revenue$3,727,728
Expenses$3,663,216
Net Income$64,512

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$3,727,728
Mission and Program Overview

Mission

Equipping students to: discover their god-given gifts and talents, pursue a life of excellence and integrity in jesus christ, and impact the world for god.

To provide a christ-centered education that develops critical thinking, clear communication, and faithful living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$653,274$941,206▲ $287,932
Rtn Earn Endowment Incm Other Fnds$736,829$801,341▲ $64,512
Savings and Temporary Cash Investments$418,310$215,779▼ $202,531
Cash and Non-Interest-Bearing Accounts$93,893$131,965▲ $38,072
Prepaid Expenses and Deferred Charges$113,011$116,689▲ $3,678
Pledges and Grants Receivable$65,500$0▼ $65,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,343,988$1,451,656▲ $107,668
Other Assets Total$0$46,017▲ $46,017
Liabilities
Deferred Revenue$532,392$593,636▲ $61,244
Accounts Payable and Accrued Expenses$74,767$56,679▼ $18,088
Total Liabilities$607,159$650,315▲ $43,156
Net Assets / Fund Balance
Total Net Assets Fund Balance$736,829$801,341▲ $64,512
Total Liabilities and Net Assets / Fund Balance$1,343,988$1,451,656▲ $107,668

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$799,283$87,987$887,270
Equipment$141,923$112,246$254,169
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan MakowskiHead of SchoolFT$74,663$29,192$103,855
Diann FlothChief Financial OfficerPT$49,181$28,427$77,608

Board Members and Trustees

NameTitle
Matthew BonnerChair
Bob KorthiusDirector
Joe DillabaughDirector
Stephen WanbergFormer Secretary/treasurer
Sara SchreinerSecretary
Aylssa FosterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$641,560
Program Service Revenue
$3,055,018
Investment Income
$1,969
Other Revenue
$29,181
All Other Contributions
$163,081
Change in Net Assets
$64,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,495,274
Other Expenses$1,167,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,859,821$206,776-$2,066,597
Payroll Taxes$173,937$16,170-$190,107
Occupancy$164,057$5,316-$169,373
Current Officers, Directors, Trustees, and Key Employees-$151,341-$151,341
Office Expenses-$112,692-$112,692
All Other Expenses$68,743$29,782-$98,525
Information Technology$71,698$25,188-$96,886
Other Expenses$62,980$23,457-$86,437
Depreciation Depletion$59,826$6,193-$66,019
Other Employee Benefits$40,170$4,463-$44,633
Pension Plan Contributions$38,336$4,260-$42,596
Fees for Services Other$31,518$250-$31,768
Insurance-$24,529-$24,529
Travel$22,485--$22,485
Fees for Services Accounting$8,463$11,214-$19,677
Advertising$8,259--$8,259
Fees for Services Legal-$2,599-$2,599
Total Functional Expenses$3,038,986$624,230$0$3,663,216
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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
Yes
Conflict-of-interest policy
No
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

The board has approved the head of school to approve the form 990 for filing. Prior to filing approval, the head of school reviews a draft of the form 990 and discusses any issues with the accountants.

Form 990, Part VI, Section B, Line 15

Based on an annual evaluation by the board of directors, the salary is set for the head of school.

Form 990, Part VI, Section C, Line 19

The organizations governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Billings Christian Schools Inc
EIN
36-4577367
Phone
4066569484
Address
4519 GRAND AVENUE, BILLINGS, MT 59106

Signing Officer

Name
Daniel Makowski
Title
Head of School
Phone
4066569484
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Makowski
Formed
2006
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
135
Volunteers
100

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Timothy Seymour
Phone
4066522320
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1170531
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt286448
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt332086
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02765953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1170531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332086
IRS990/ProgSrvcAccomActy2Grp/Desc0LUNCH PROGRAM: THE OPERATION OF A HOT LUNCH PROGRAM TO PROVIDE HEALTHY MEALS TO STUDENTS WHO CHOOSE TO PARTICIPATE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt088491
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt086448
IRS990/ProgSrvcAccomActy3Grp/Desc0ATHLETICS PROGRAM: THE OPERATION OF AN ATHLETICS PROGRAM TO PROVIDE STUDENTS THE OPPORTUNITY TO BE INVOLVED IN SPORTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0206363
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0170531
IRS990/ProgSrvcAccomActyOtherGrp/Desc0BEFORE AND AFTER SCHOOL CARE: THE OPERATING OF A CHILD CARE PROGRAM FOR KIDS WITH PARENTS THAT WORK AND NEED CHILD CARE BEFORE AND/OR AFTER SCHOOL.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt072
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt032086
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0444336
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt022110
IRS990/PYOtherExpensesAmt01181468
IRS990/PYOtherRevenueAmt032780
IRS990/PYProgramServiceRevenueAmt03102757
IRS990/PYRevenuesLessExpensesAmt0-21013
IRS990/PYSalariesCompEmpBnftPaidAmt02441528
IRS990/PYTotalExpensesAmt03622996
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03601983
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt064512
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0478479
IRS990/RentalIncomeOrLossGrp/RealAmt010275
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02784859
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0736829
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0801341
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0418310
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0215779
IRS990ScheduleA/SchoolInd0X
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/EquipmentGrp/BookValueAmt0141923
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112246
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0254169
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0799283
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt087987
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0887270
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0941206
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ANNUALLY IN THE BILLINGS GAZETTE'S BACK-TO-SCHOOL PUBLICATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD HAS APPROVED THE HEAD OF SCHOOL TO APPROVE THE FORM 990 FOR FILING. PRIOR TO FILING APPROVAL, THE HEAD OF SCHOOL REVIEWS A DRAFT OF THE FORM 990 AND DISCUSSES ANY ISSUES WITH THE ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BASED ON AN ANNUAL EVALUATION BY THE BOARD OF DIRECTORS, THE SALARY IS SET FOR THE HEAD OF SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE 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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BIG SKY YOUTH EDUCATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0020756891
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RAISE FUNDS FOR CHRISTIAN EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03031 GRAND AVENUE SUITE 100-106
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BILLINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059102
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0478479
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAYMENTS TO THE SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BIG SKY YOUTH EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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