Civic Intelligence

Visit Big Sky

990 • Fiscal year 2024 • EIN 46-2417912

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 24, 2025

PO Box 160100Big Sky, MT 59716

(406) 995-3000

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-2.5%

Higher net margin than 26% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$200,408

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

60%

Faster revenue growth than 94% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$520,294

Down $62,801 (-11%) from 2023

Net Assets

Down

$518,943

Down $52,332 (-9.2%) from 2023

Liabilities

Down

$1,351

Down $10,469 (-89%) from 2023

Revenue

Up

$2,107,943

Up $791,017 (+60%) from 2023

Expenses

Up

$2,160,275

Up $541,261 (+33%) from 2023

Net Income

Up

-$52,332

Up $249,756 (+83%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $22,214Liabilities 2013: $8,625Net Assets 2013: $13,5892013Assets 2015: $14,205Liabilities 2015: $11,740Net Assets 2015: $2,4652015Assets 2016: $18,595Liabilities 2016: $0Net Assets 2016: $18,5952016Assets 2017: $30,210Liabilities 2017: $401Net Assets 2017: $29,8092017Assets 2018: $382,217Liabilities 2018: $95,465Net Assets 2018: $286,7522018Assets 2019: $355,819Liabilities 2019: $28,286Net Assets 2019: $327,5332019Assets 2020: $393,889Liabilities 2020: $750Net Assets 2020: $393,1392020Assets 2021: $547,102Liabilities 2021: $0Net Assets 2021: $547,1022021Assets 2022: $903,784Liabilities 2022: $30,421Net Assets 2022: $873,3632022Assets 2023: $583,095Liabilities 2023: $11,820Net Assets 2023: $571,2752023Assets 2024: $520,294Liabilities 2024: $1,351Net Assets 2024: $518,9432024

Highlighted filing

2024

Assets$520,294
Liabilities$1,351
Net Assets$518,943

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $208,721Expenses 2013: $195,132Net Income 2013: $13,5892013Revenue 2015: $619,003Expenses 2015: $630,127Net Income 2015: -$11,1242015Revenue 2016: $664,369Expenses 2016: $648,239Net Income 2016: $16,1302016Revenue 2017: $604,115Expenses 2017: $592,901Net Income 2017: $11,2142017Revenue 2018: $886,834Expenses 2018: $776,379Net Income 2018: $110,4552018Revenue 2019: $1,043,372Expenses 2019: $1,002,591Net Income 2019: $40,7812019Revenue 2020: $892,496Expenses 2020: $826,890Net Income 2020: $65,6062020Revenue 2021: $1,491,927Expenses 2021: $1,337,964Net Income 2021: $153,9632021Revenue 2022: $1,265,070Expenses 2022: $937,160Net Income 2022: $327,9102022Revenue 2023: $1,316,926Expenses 2023: $1,619,014Net Income 2023: -$302,0882023Revenue 2024: $2,107,943Expenses 2024: $2,160,275Net Income 2024: -$52,3322024

Highlighted filing

2024

Revenue$2,107,943
Expenses$2,160,275
Net Income-$52,332
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$2,107,943
Mission and Program Overview

Mission

As the community's official destination management and marketing organization, visit big sky leads the development and promotion of authentic tourism experiences through research and stakeholder collaboration to grow big sky's economy while balancing the need to sustain quality of life for its residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$557,639$441,505▼ $116,134
Accounts Receivable$22,039$74,099▲ $52,060
Land, Buildings, and Equipment, Net$3,417$4,690▲ $1,273
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$583,095$520,294▼ $62,801
Other Assets Total-$0-
Liabilities
Other Liabilities$11,820$1,351▼ $10,469
Total Liabilities$11,820$1,351▼ $10,469
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$571,275$518,943▼ $52,332
Total Net Assets Fund Balance$571,275$518,943▼ $52,332
Total Liabilities and Net Assets / Fund Balance$583,095$520,294▼ $62,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,690$2,207$6,897
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stacie HarrisBoard Chair
Chris DunkersonVice Chair
Bridget FrenchDirector
Carolyn ColeDirector
DAVID O'CONNORDirector
Emilee WagnerDirector
Kate TomkinsonDirector
Lindsey FooteDirector
Lizzie PeytonDirector
Brad NivaCEO
Chris TorsleffSec./treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,940,000
Program Service Revenue
$167,916
Investment Income
$27
Other Revenue
$0
Change in Net Assets
$-52,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,160,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$665,889--$665,889
Fees for Services Management$171,432$444,999-$616,431
Fees for Services Other$466,239$2,360-$468,599
Travel$39,008--$39,008
Office Expenses-$20,212-$20,212
Other Expenses$18,384--$18,384
Fees for Services Accounting-$5,160-$5,160
Insurance-$3,500-$3,500
Depreciation Depletion-$2,027-$2,027
Total Functional Expenses$1,682,017$478,258$0$2,160,275
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
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
Credit Card Payable$1,351
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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 A, Line 6

The organization has a board of 10 tourism directors who council the Visit Big Sky staff regarding marketing, visitor services, and data collection to support the Big Sky tourism economy.

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

The 990 is reviewed by the board of directors before signing and submitting to the IRS.

Form 990, Part VI, Section B, Line 12C

Each director, officer, and member of a committee with governing boarddelegated powers shall annually sign a statement which affirms such person:a. Has received a copy of the conflict of interest policyb. Has read and understands the policyc. Has agreed to comply with the policyd. Understands that visit big sky is not for profit and, in order tomaintain its federal tax-exempt status, visit big sky must engage inactivities that accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Section C, Line 19

Documents are reviewed and approved by the board of directors. Upon approval, documents are available upon demand for public view.

Filing and Contact Details

Filer

Filer Name
Visit Big Sky
EIN
46-2417912
Phone
4069953000
Address
PO BOX 160100, BIG SKY, MT 59716

Signing Officer

Name
Stacie Harris
Title
Board Chair
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacie Harris
Formed
2013
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Rudd & Company PLLC
Address
3805 Valley Commons Dr Ste 7, Bozeman, MT 59718
Preparer
Julie Kostelecky CPA
Phone
4065853393
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONSUMER RESEARCH
IRS990/OtherExpensesGrp/Desc1PRODUCT DEVELOPMENT
IRS990/OtherExpensesGrp/Desc2WAYFINDING SIGNAGE
IRS990/OtherExpensesGrp/Desc3EDUCATION
IRS990/OtherExpensesGrp/ProgramServicesAmt0205681
IRS990/OtherExpensesGrp/ProgramServicesAmt173767
IRS990/OtherExpensesGrp/ProgramServicesAmt241617
IRS990/OtherExpensesGrp/ProgramServicesAmt318384
IRS990/OtherExpensesGrp/TotalAmt0205681
IRS990/OtherExpensesGrp/TotalAmt173767
IRS990/OtherExpensesGrp/TotalAmt241617
IRS990/OtherExpensesGrp/TotalAmt318384
IRS990/OtherLiabilitiesGrp/BOYAmt011820
IRS990/OtherLiabilitiesGrp/EOYAmt01351
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0STACIE HARRIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1721000
IRS990/ProgramServiceRevenueGrp/Desc0OFFICIAL VISITOR GUIDE
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0167916
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0167916
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01147072
IRS990/PYInvestmentIncomeAmt017
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01619014
IRS990/PYOtherRevenueAmt01591
IRS990/PYProgramServiceRevenueAmt0168246
IRS990/PYRevenuesLessExpensesAmt0-302088
IRS990/PYTotalExpensesAmt01619014
IRS990/PYTotalRevenueAmt01316926
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52332
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0167916
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04690
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02207
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06897
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01351
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04690
IRS990ScheduleD/TotalLiabilityAmt01351
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0194396
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRAD NIVA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0200408
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has a board of 10 tourism directors who council the Visit Big Sky staff regarding marketing, visitor services, and data collection to support the Big Sky tourism economy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the board of directors before signing and submitting to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARDDELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON:A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICYB. HAS READ AND UNDERSTANDS THE POLICYC. HAS AGREED TO COMPLY WITH THE POLICYD. UNDERSTANDS THAT VISIT BIG SKY IS NOT FOR PROFIT AND, IN ORDER TOMAINTAIN ITS FEDERAL TAX-EXEMPT STATUS, VISIT BIG SKY MUST ENGAGE INACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. UPON APPROVAL, DOCUMENTS ARE AVAILABLE UPON DEMAND FOR PUBLIC VIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BIG SKY RESORT ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810426408
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NON-PROFIT CHAMBER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 160100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BIG SKY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059716
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0FACILITIES, RENT, EQUIPMENT, COMPUTERS, ETC ARE SHARED SHARED WITH THE RELATED ORGANIZATION.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V LINE 1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0547333
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1616430
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BIG SKY RESORT ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BIG SKY RESORT ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0o
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1p
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0583095
IRS990/TotalAssetsEOYAmt0520294
IRS990/TotalAssetsGrp/BOYAmt0583095
IRS990/TotalAssetsGrp/EOYAmt0520294
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01940000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0478258
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01682017
IRS990/TotalFunctionalExpensesGrp/TotalAmt02160275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011820
IRS990/TotalLiabilitiesEOYAmt01351
IRS990/TotalLiabilitiesGrp/BOYAmt011820
IRS990/TotalLiabilitiesGrp/EOYAmt01351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0571275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0518943
IRS990/TotalOtherCompensationAmt06012
IRS990/TotalProgramServiceExpensesAmt01682017
IRS990/TotalProgramServiceRevenueAmt0167916
IRS990/TotalRevenueGrp/ExclusionAmt027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02107943
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0583095

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