Civic Intelligence

Big Sky Discovery School Inc DBA Big Sky Discovery Academy

990 • Fiscal year 2016 • EIN 47-1605234

Aug 01, 2015 to Jul 31, 2016 • Filed on Dec 14, 2016

PO Box 161548Big Sky, MT 59716

(406) 993-2008

Siviq Scores

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

Liabilities / Assets

84th percentile

0.52x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.28x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

64th percentile

8.6%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$87,584

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

97th percentile

185%

Faster asset growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

92nd percentile

83%

Faster revenue growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$247,188

Up $160,501 (+185%) from 2015

Net Assets

Up

$118,704

Up $43,929 (+59%) from 2015

Liabilities

Up

$128,484

Up $116,572 (+979%) from 2015

Revenue

Up

$460,404

Up $209,205 (+83%) from 2015

Expenses

Up

$420,794

Up $244,370 (+139%) from 2015

Net Income

Down

$39,610

Down $35,165 (-47%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$247,188
Liabilities$128,484
Net Assets$118,704

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$460,404
Expenses$420,794
Net Income$39,610
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Dec 14, 2016
Return Version
2015v2.0
Gross Receipts
$585,026
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.

Elementary Montessori children are ready and willing to learn abstract principles. We provide a non-competitive environment where a child is able to work at their own pace to gain an understanding of themselves. Children work alone, in small groups, and as a community. In this atmosphere, children develop courtesy and respect for themselves and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$65,009$102,171▲ $37,162
Investments in Publicly Traded Securities-$84,515-
Cash and Non-Interest-Bearing Accounts$16,776$37,518▲ $20,742
Intangible Assets-$18,378-
Land, Buildings, and Equipment, Net$1,700$1,421▼ $279
Accounts Receivable-$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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$86,669$247,188▲ $160,519
Other Assets Total$3,184$3,185▲ $1
Liabilities
Other Liabilities$15,012$128,484▲ $113,472
Total Liabilities$15,012$128,484▲ $113,472
Net Assets / Fund Balance
Unrestricted Net Assets$71,657$118,704▲ $47,047
Total Net Assets Fund Balance$71,657$118,704▲ $47,047
Total Liabilities and Net Assets / Fund Balance$86,669$247,188▲ $160,519

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$888$99$987
Other Land Buildings$533$337$870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas YahraesEx OfficioFT$84,084$3,500$87,584
Brenda YahraesDirectorFT$40,118$3,500$43,618
Jeanette BreunerExecutive DirectorFT$9,467-$9,467

Board Members and Trustees

NameTitle
Karen MaybeePresident
Marie GoodeAsst. Exec. Director
Kene SperryBoard of Direct
Kristen BrownBoard of Direct
Scott MaybeeBoard of Direct
Revenue and Support

Revenue Composition

Contributions and Grants
$218,258
Program Service Revenue
$235,904
Investment Income
$5,832
Other Revenue
$410
All Other Contributions
$218,258
Change in Net Assets
$39,610

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$201,390Listed Stock Price
Total Noncash Contributions1$201,390-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$269,636
Other Expenses$151,158
Total Fundraising Expense$57,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$44,557$44,557$44,555$133,669
Other Salaries and Wages$98,369--$98,369
Occupancy$48,242$5,239$4,038$57,519
Payroll Taxes$12,445$3,814$3,814$20,073
All Other Expenses$16,989$606$1,256$18,851
Other Employee Benefits$10,866$3,330$3,329$17,525
Advertising$13,486--$13,486
Fees for Services Accounting$6,751$208-$6,959
Other Expenses$4,736$385$6$5,121
Office Expenses$544$2,149$97$2,790
Insurance$2,197--$2,197
Fees for Services Legal$429$225$102$756
Travel$471--$471
Fees for Services Other$388$30-$418
Depreciation Depletion$279--$279
Total Functional Expenses$302,048$61,116$57,630$420,794
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$520
Fundraising Direct Expenses$310
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Thomas YahraesEx Officio Board MemSalaryNo$84,084

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
N/p - Maybee$100,000
N/p - Macpherson$20,000
Payroll Liabilities$8,484
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

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
Jeanette Breuner
Title
Executive Director
Signed
2016-12-14
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
2
Employees
10

Preparer

Firm
Mcdermott Financial Services Pc
Address
PO BOX 531, BOZEMAN, MT 59771-0531
Preparer
Christine M Coubrough CPA
Phone
4065859291
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt017525
IRS990/OtherExpensesGrp/Desc0Meal Program
IRS990/OtherExpensesGrp/Desc1Professional Development
IRS990/OtherExpensesGrp/Desc2Special Programs
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/FundraisingAmt0433
IRS990/OtherExpensesGrp/FundraisingAmt16
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0523
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2385
IRS990/OtherExpensesGrp/ProgramServicesAmt024364
IRS990/OtherExpensesGrp/ProgramServicesAmt18092
IRS990/OtherExpensesGrp/ProgramServicesAmt28843
IRS990/OtherExpensesGrp/ProgramServicesAmt34736
IRS990/OtherExpensesGrp/TotalAmt024364
IRS990/OtherExpensesGrp/TotalAmt19048
IRS990/OtherExpensesGrp/TotalAmt28899
IRS990/OtherExpensesGrp/TotalAmt35121
IRS990/OtherLiabilitiesGrp/BOYAmt015012
IRS990/OtherLiabilitiesGrp/EOYAmt0128484
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt098369
IRS990/OtherSalariesAndWagesGrp/TotalAmt098369
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03814
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03814
IRS990/PayrollTaxesGrp/ProgramServicesAmt012445
IRS990/PayrollTaxesGrp/TotalAmt020073
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition & Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0235904
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0235904
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0193705
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt080047
IRS990/PYProgramServiceRevenueAmt054367
IRS990/PYRevenuesLessExpensesAmt071657
IRS990/PYSalariesCompEmpBnftPaidAmt096377
IRS990/PYTotalExpensesAmt0176424
IRS990/PYTotalRevenueAmt0248081
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt039610
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0235904
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065009
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0102171
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/LeaseholdImprovementsGrp/BookValueAmt0888
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt099
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0987
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0533
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1100000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt28484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0N/P - MACPHERSON
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1N/P - MAYBEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01421
IRS990ScheduleD/TotalLiabilityAmt0128484
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/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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0THOMAS YAHRAES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EX OFFICIO BOARD MEM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt084084
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SALARY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SCOTT KAREN MAYBEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTORS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0100000
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/Form8283ReceivedCnt01
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0LISTED STOCK PRICE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0201390
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false

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