Civic Intelligence

Big Sky Discovery School Inc

EIN 47-1605234 • 501(c)3 • Big Sky, MT

Profile

Our MissionTo create and support a community of learners by providing personalized educational opportunities that focus on the holistic development and academic growth of the individual.

PO Box 161548Big Sky, MT 59716

bigskydiscoveryacademy.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

27th percentile

-6.1%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

60th percentile

$84,433

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

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

Asset Growth

9th percentile

-24%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-20%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$346,723

Down $107,299 (-24%) from 2024

Liabilities

Up

$0

Up $2,302 (+100%) from 2024

Net Assets

Down

$346,723

Down $109,601 (-24%) from 2024

Revenue

Down

$1,305,319

Down $324,707 (-20%) from 2024

Expenses

Down

$1,384,920

Down $326,868 (-19%) from 2024

Net Income

Up

-$79,601

Up $2,161 (+2.6%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2015: $86,687Liabilities 2015: $11,912Net Assets 2015: $74,7752015Assets 2016: $247,188Liabilities 2016: $128,484Net Assets 2016: $118,7042016Assets 2017: $153,491Liabilities 2017: $69,696Net Assets 2017: $83,7952017Assets 2018: $152,246Liabilities 2018: $65,588Net Assets 2018: $86,6582018Assets 2019: $220,525Liabilities 2019: $66,238Net Assets 2019: $154,2872019Assets 2020: $271,303Liabilities 2020: $139,009Net Assets 2020: $132,2942020Assets 2021: $404,283Liabilities 2021: $56,391Net Assets 2021: $347,8922021Assets 2022: $355,453Liabilities 2022: -$311Net Assets 2022: $355,7642022Assets 2023: $533,856Liabilities 2023: -$4,230Net Assets 2023: $538,0862023Assets 2024: $454,022Liabilities 2024: -$2,302Net Assets 2024: $456,3242024Assets 2025: $346,723Liabilities 2025: $0Net Assets 2025: $346,7232025

Highlighted filing

2025

Assets$346,723
Liabilities$0
Net Assets$346,723

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $251,199Expenses 2015: $176,424Net Income 2015: $74,7752015Revenue 2016: $460,404Expenses 2016: $420,794Net Income 2016: $39,6102016Revenue 2017: $538,410Expenses 2017: $573,319Net Income 2017: -$34,9092017Revenue 2018: $722,911Expenses 2018: $720,048Net Income 2018: $2,8632018Revenue 2019: $917,349Expenses 2019: $849,720Net Income 2019: $67,6292019Revenue 2020: $1,019,140Expenses 2020: $1,041,133Net Income 2020: -$21,9932020Revenue 2021: $1,569,815Expenses 2021: $1,354,217Net Income 2021: $215,5982021Revenue 2022: $1,119,535Expenses 2022: $1,111,663Net Income 2022: $7,8722022Revenue 2023: $1,392,865Expenses 2023: $1,146,643Net Income 2023: $246,2222023Revenue 2024: $1,630,026Expenses 2024: $1,711,788Net Income 2024: -$81,7622024Revenue 2025: $1,305,319Expenses 2025: $1,384,920Net Income 2025: -$79,6012025

Highlighted filing

2025

Revenue$1,305,319
Expenses$1,384,920
Net Income-$79,601

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Feb 9, 2026
Return Version
2024v5.2
Gross Receipts
$1,305,319
Mission and Program Overview

Mission

Our MissionTo create and support a community of learners by providing personalized educational opportunities that focus on the holistic development and academic growth of the individual.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$247,495$168,452▼ $79,043
Cash and Non-Interest-Bearing Accounts$107,091$80,916▼ $26,175
Land, Buildings, and Equipment, Net$47,560$34,990▼ $12,570
Prepaid Expenses and Deferred Charges$17,300$31,799▲ $14,499
Intangible Assets$34,576$30,684▼ $3,892
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-
Inventories for Sale or Use-$0-
Accounts Receivable-$-119-
Total Assets$454,022$346,723▼ $107,299
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$-2,302--
Total Liabilities$-2,302$0▲ $2,302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$456,324$346,723▼ $109,601
Total Net Assets Fund Balance$456,324$346,723▼ $109,601
Total Liabilities and Net Assets / Fund Balance$454,022$346,723▼ $107,299

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,780$35,128$43,908
Leasehold Improvements$24,687$7,302$31,989
Other Land Buildings$1,523$23,081$24,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron PoloffHead of SchoolsFT$84,433$84,433

Board Members and Trustees

NameTitle
Karen MaybeePresident
Krista BancroftVice President
Ashley CancroDirector
Derek LennonDirector
Jane BertelsonDirector
Kara ZerounianDirector
Sam GeppertDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$464,835
Program Service Revenue
$839,526
Investment Income
$958
Other Revenue
$0
All Other Contributions
$329,035
Change in Net Assets
$-79,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$903,020
Other Expenses$481,900
Total Fundraising Expense$22,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$615,247--$615,247
Occupancy$132,621$53,719-$186,340
Current Officers, Directors, Trustees, and Key Employees-$159,833-$159,833
Payroll Taxes$45,810$20,000-$65,810
All Other Expenses$33,689$29,573-$63,262
Other Employee Benefits$-88$62,218-$62,130
Fees for Services Accounting$19,575$18,125-$37,700
Advertising$16,399$16,629-$33,028
Insurance-$18,861-$18,861
Depreciation Depletion-$16,462-$16,462
Other Expenses$9,855$1,095$22,479$10,950
Fees for Services Other$2,058$5,639-$7,697
Office Expenses$1,464$831-$2,295
Travel$553$418-$971
Total Functional Expenses$951,638$410,803$22,479$1,384,920
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 B, Line 11B

All board members will be given a PDF of the tax return to review before it is filed.

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

The officers and directors fill out an annual report disclosing any conflicts of interest which is reviewed by the board.

Form 990, Part VI, Section C, Line 18

Available upon request.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Big Sky Discovery School Inc
EIN
47-1605234
Phone
4069932008
Address
PO BOX 161548, BIG SKY, MT 59716

Signing Officer

Name
Karen Maybee
Title
President
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Maybee
Formed
2014
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
26

Preparer

Firm
Slopeside Accounting and Tax
Address
78 Meadow Village Drive Suite B, Big Sky, MT 59716
Preparer
David J Benson
Phone
4069956040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

adjustment to unrestrcited funds = -$30000

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IRS990/PrincipalOfficerNm0Karen Maybee
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program fees income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0839526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0839526
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0597188
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016460
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0570871
IRS990/PYProgramServiceRevenueAmt01016378
IRS990/PYRevenuesLessExpensesAmt0-81762
IRS990/PYSalariesCompEmpBnftPaidAmt01140917
IRS990/PYTotalExpensesAmt01711788
IRS990/PYTotalRevenueAmt01630026
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-79601
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0247495
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0168452
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt08780
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043908
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024687
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07302
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt031989
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01523
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023081
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024604
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034990
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization has its non-discrimination policy posted on its web-site.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All board members will be given a PDF of the tax return to review before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers and directors fill out an annual report disclosing any conflicts of interest which is reviewed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4adjustment to unrestrcited funds = -$30000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0454022
IRS990/TotalAssetsEOYAmt0346723
IRS990/TotalAssetsGrp/BOYAmt0454022
IRS990/TotalAssetsGrp/EOYAmt0346723
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0464835
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022479
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0410803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0951638
IRS990/TotalFunctionalExpensesGrp/TotalAmt01384920
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-2302
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0-2302
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0456324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0346723
IRS990/TotalProgramServiceExpensesAmt0951638
IRS990/TotalProgramServiceRevenueAmt0839526
IRS990/TotalReportableCompFromOrgAmt084433
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0840484
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01305319
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454022
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0346723
IRS990/TravelGrp/ManagementAndGeneralAmt0418
IRS990/TravelGrp/ProgramServicesAmt0553
IRS990/TravelGrp/TotalAmt0971
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 161548
IRS990/USAddress/CityNm0BIG SKY
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059716
IRS990/VotingMembersGoverningBodyCnt07

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