Civic Intelligence

Big Sky Owners Association Inc

EIN 81-0361994 • 501(c)4 • Big Sky, MT

Profile

Big sky owners association was organized in 1972 for the purposes set forth in the articles of incorporation which include the management, operation, and maintenance of the facilities of big sky, montana, for the health, safety, enjoyment, comfort, happiness, and well being of the residents, property owners, and members of the association.

PO Box 160057Big Sky, MT 59716

www.bigskymt.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.27x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.55x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

18%

Higher net margin than 63% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$148,981

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.6%

Faster asset growth than 63% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-9.5%

Faster revenue growth than 19% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$3,285,173

Up $258,793 (+8.6%) from 2023

Liabilities

Down

$901,212

Down $32,521 (-3.5%) from 2023

Net Assets

Up

$2,383,961

Up $291,314 (+14%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin63rd percentile

Revenue

Down

$1,634,509

Down $171,789 (-9.5%) from 2023

Expenses

Up

$1,343,195

Up $130,985 (+11%) from 2023

Net Income

Down

$291,314

Down $302,774 (-51%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,289,026Liabilities 2011: $261,510Net Assets 2011: $1,027,5162011Assets 2012: $1,396,292Liabilities 2012: $274,876Net Assets 2012: $1,121,4162012Assets 2013: $1,592,321Liabilities 2013: $377,084Net Assets 2013: $1,215,2372013Assets 2014: $1,625,461Liabilities 2014: $360,576Net Assets 2014: $1,264,8852014Assets 2015: $1,726,765Liabilities 2015: $422,784Net Assets 2015: $1,303,9812015Assets 2016: $1,828,557Liabilities 2016: $515,972Net Assets 2016: $1,312,5852016Assets 2017: $2,093,406Liabilities 2017: $694,152Net Assets 2017: $1,399,2542017Assets 2018: $2,237,201Liabilities 2018: $813,845Net Assets 2018: $1,423,3562018Assets 2019: $2,366,984Liabilities 2019: $948,149Net Assets 2019: $1,418,8352019Assets 2020: $2,335,525Liabilities 2020: $901,548Net Assets 2020: $1,433,9772020Assets 2021: $2,304,243Liabilities 2021: $860,325Net Assets 2021: $1,443,9182021Assets 2022: $2,466,028Liabilities 2022: $967,469Net Assets 2022: $1,498,5592022Assets 2023: $3,026,380Liabilities 2023: $933,733Net Assets 2023: $2,092,6472023Assets 2024: $3,285,173Liabilities 2024: $901,212Net Assets 2024: $2,383,9612024

Highlighted filing

2024

Assets$3,285,173
Liabilities$901,212
Net Assets$2,383,961
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $995,0632011Expenses 2012: $901,7222012Expenses 2013: $894,0642013Revenue 2014: $972,822Expenses 2014: $923,174Net Income 2014: $49,6482014Revenue 2015: $999,652Expenses 2015: $960,556Net Income 2015: $39,0962015Revenue 2016: $1,005,909Expenses 2016: $997,305Net Income 2016: $8,6042016Revenue 2017: $1,002,342Expenses 2017: $915,673Net Income 2017: $86,6692017Revenue 2018: $1,035,256Expenses 2018: $1,011,154Net Income 2018: $24,1022018Revenue 2019: $1,096,208Expenses 2019: $1,100,729Net Income 2019: -$4,5212019Revenue 2020: $1,397,712Expenses 2020: $1,382,570Net Income 2020: $15,1422020Revenue 2021: $1,056,620Expenses 2021: $1,046,679Net Income 2021: $9,9412021Revenue 2022: $1,119,623Expenses 2022: $1,064,982Net Income 2022: $54,6412022Revenue 2023: $1,806,298Expenses 2023: $1,212,210Net Income 2023: $594,0882023Revenue 2024: $1,634,509Expenses 2024: $1,343,195Net Income 2024: $291,3142024

Highlighted filing

2024

Revenue$1,634,509
Expenses$1,343,195
Net Income$291,314
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,285,173
Liabilities
$901,212
Net assets
$2,383,961
Revenue
$1,634,509
Expenses
$1,343,195
Net income
$291,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.90$2.38$1.63$1.34$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.93$2.09$1.81$1.21$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.97$1.50$1.12$1.06$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.86$1.44$1.06$1.05$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.90$1.43$1.40$1.38$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.95$1.42$1.10$1.10$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.81$1.42$1.04$1.01$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.69$1.40$1.00$0.92$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.52$1.31$1.01$1.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.42$1.30$1.00$0.96$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.36$1.26$0.97$0.92$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.38$1.22$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.27$1.12$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.26$1.03$1.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
May 27, 2025
Return Version
2023v6.0
Gross Receipts
$1,648,348
Mission and Program Overview

Mission

Big sky owners association was organized in 1972 for the purposes set forth in the articles of incorporation which include the management, operation, and maintenance of the facilities of big sky, montana for the health, safety, enjoyment, comform, happiness, and well being of the residents, property owners, and members of the association.

The purpose of the Big Sky Owners Association is to maintain common areas and govern the Association in accordance with provisions of applicable legal documents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$931,820$1,638,962▲ $707,142
Savings and Temporary Cash Investments$2,032,893$1,546,399▼ $486,494
Accounts Receivable$52,586$98,320▲ $45,734
Prepaid Expenses and Deferred Charges$8,992$1,403▼ $7,589
Cash and Non-Interest-Bearing Accounts$89$89→ $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-
Total Assets$3,026,380$3,285,173▲ $258,793
Other Assets Total-$0-
Liabilities
Other Liabilities$730,419$611,000▼ $119,419
Accounts Payable and Accrued Expenses$103,314$154,286▲ $50,972
Deferred Revenue$100,000$135,926▲ $35,926
Total Liabilities$933,733$901,212▼ $32,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,092,647$2,383,961▲ $291,314
Total Net Assets Fund Balance$2,092,647$2,383,961▲ $291,314
Total Liabilities and Net Assets / Fund Balance$3,026,380$3,285,173▲ $258,793

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,209,045-$1,209,045
Buildings$331,398$202,950$534,348
Land$92,712-$92,712
Equipment$5,807$50,387$56,194
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzan ScottExecutive DirectorFT$139,613$9,368$148,981

Board Members and Trustees

NameTitle
Clay LorinskyChaiR
Walt AndrewsVice Chair
Barbara RowleyDirector
Kenny HoltzDirector
Les HopperDirector
Michelle HorningDirector
Morgan BrookeDirector
Vanessa McguireDirector
George MuellerSecretary
Maggie GoodTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
K7 Snow WorksSnow PlowingPO BOX 160801, Big Sky, MT 59716-0801$448,946
Revenue and Support

Revenue Composition

Contributions and Grants
$284,800
Program Service Revenue
$1,281,692
Investment Income
$68,106
Other Revenue
$-89
Change in Net Assets
$291,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$734,136
Salaries, Compensation, and Employee Benefits$609,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,300--$310,300
Current Officers, Directors, Trustees, and Key Employees$157,272--$157,272
Other Employee Benefits$86,103--$86,103
Office Expenses$4,858$35,629-$40,487
Payroll Taxes$38,211--$38,211
Insurance-$26,552-$26,552
Fees for Services Accounting-$18,500-$18,500
Pension Plan Contributions$17,173--$17,173
Occupancy-$13,550-$13,550
Conferences and Meetings-$13,381-$13,381
Information Technology$12,887--$12,887
All Other Expenses$12,385--$12,385
Other Expenses$11,546--$11,546
Fees for Services Legal-$10,827-$10,827
Depreciation Depletion$7,057$1,764-$8,821
Travel-$1,409-$1,409
Total Functional Expenses$1,221,583$121,612$0$1,343,195
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Architectural Committee Perform Deposits$610,000
Security Deposits$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Big sky owners association has members defined in the bylaws as "a person who is an owner of a unit, lot, or tract" within the geographical jurisdiction of the association”

Form 990, Part VI, Section A, Line 7A

“Big sky owners association is a membership organization. The membership elects the board of governance”

Form 990, Part VI, Section A, Line 7B

“Decisions requireing approval by the members are defined in the articles of incorporation and bylaws”

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

“After the form 990 is prepared, three levels of review follow: first, a staff members reviews the 990; then, the finance committee reviews the 990 and makes a recommendation to the full board to approve the 990; lastly, the full board reviews the form 990 and directs the chair (by vote) to sign and submit this form to the irs.”

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

“Twice per year (january and july) the office manager contacts all board members and requests an update of the conflict of interest statement. The executive director also reviews each conflict of interest statement.”

Form 990, Part VI, Section B, Line 15A

“The executive director initiates the annual performance review process with the executive committee of big sky owners association each april, prior to establishing the new budget. Staff salaries are reviewed and approved by the executive committee. Total staff expenses, includeing wages and benefits, are then voted on and approved by the full board at the annual budget meeting.”

Form 990, Part VI, Section C, Line 19

“The documents are available upon request, as well as on the big sky owners association website.”

Filing and Contact Details

Filer

Filer Name
Big Sky Owners Association Inc
EIN
81-0361994
Phone
4069954166
Address
PO BOX 160057, BIG SKY, MT 59716

Signing Officer

Name
Suzan Scott
Title
Executive Director
Signed
2025-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzan Scott
Formed
1972
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
17

Preparer

Firm
Rudd & Company PLLC
Address
3805 Valley Commons Dr Ste 7, Bozeman, MT 59718
Preparer
Dane Hancock CPA
Phone
4065853393
Raw XML AppendixShowing 400 of 499 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0157272
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConservationEasementsInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/MissionDesc0BIG SKY OWNERS ASSOCIATION WAS ORGANIZED IN 1972 FOR THE PURPOSES SET FORTH IN THE ARTICLES OF INCORPORATION WHICH INCLUDE THE MANAGEMENT, OPERATION, AND MAINTENANCE OF THE FACILITIES OF BIG SKY, MONTANA FOR THE HEALTH, SAFETY, ENJOYMENT, COMFORM, HAPPINESS, AND WELL BEING OF THE RESIDENTS, PROPERTY OWNERS, AND MEMBERS OF THE ASSOCIATION.
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IRS990/PrincipalOfficerNm0SUZAN SCOTT
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IRS990/ProgramServiceRevenueGrp/Desc2PENALTIES AND FEES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BIG SKY OWNERS ASSOCIATION HAS MEMBERS DEFINED IN THE BYLAWS AS "A PERSON WHO IS AN OWNER OF A UNIT, LOT, OR TRACT" WITHIN THE GEOGRAPHICAL JURISDICTION OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BIG SKY OWNERS ASSOCIATION IS A MEMBERSHIP ORGANIZATION. THE MEMBERSHIP ELECTS THE BOARD OF GOVERNANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS REQUIREING APPROVAL BY THE MEMBERS ARE DEFINED IN THE ARTICLES OF INCORPORATION AND BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AFTER THE FORM 990 IS PREPARED, THREE LEVELS OF REVIEW FOLLOW: FIRST, A STAFF MEMBERS REVIEWS THE 990; THEN, THE FINANCE COMMITTEE REVIEWS THE 990 AND MAKES A RECOMMENDATION TO THE FULL BOARD TO APPROVE THE 990; LASTLY, THE FULL BOARD REVIEWS THE FORM 990 AND DIRECTS THE CHAIR (BY VOTE) TO SIGN AND SUBMIT THIS FORM TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TWICE PER YEAR (JANUARY AND JULY) THE OFFICE MANAGER CONTACTS ALL BOARD MEMBERS AND REQUESTS AN UPDATE OF THE CONFLICT OF INTEREST STATEMENT. THE EXECUTIVE DIRECTOR ALSO REVIEWS EACH CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR INITIATES THE ANNUAL PERFORMANCE REVIEW PROCESS WITH THE EXECUTIVE COMMITTEE OF BIG SKY OWNERS ASSOCIATION EACH APRIL, PRIOR TO ESTABLISHING THE NEW BUDGET. STAFF SALARIES ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. TOTAL STAFF EXPENSES, INCLUDEING WAGES AND BENEFITS, ARE THEN VOTED ON AND APPROVED BY THE FULL BOARD AT THE ANNUAL BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE DOCUMENTS ARE AVAILABLE UPON REQUEST, AS WELL AS ON THE BIG SKY OWNERS ASSOCIATION WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0BIG SKY OWNERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BENEFIT BIG SKY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0882064362
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT INITIATIVES IN BIG SKY, MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(b)(1)(A)(vi)

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