Civic Intelligence

Big Sky Owners Association Inc

990 • Fiscal year 2013 • EIN 81-0361994

Oct 01, 2012 to Sep 30, 2013 • Filed on Jan 20, 2014

Organization Profilewww.bigskymt.org
Box 16005759716
Siviq Scores

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

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

81st percentile

14%

Faster asset growth than 81% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$1,592,321

Up $196,029 (+14%) from 2012

Net Assets

Up

$1,215,237

Up $93,821 (+8.4%) from 2012

Liabilities

Up

$377,084

Up $102,208 (+37%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$894,064

Down $7,658 (-0.8%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$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

2013

Assets$1,592,321
Liabilities$377,084
Net Assets$1,215,237
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2013

Revenue-
Expenses$894,064
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2012 to Sep 30, 2013
Signed
Jan 20, 2014
Return Version
2012v2.1
Gross Receipts
$987,885
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, comfort, happiness, and well being of the residents, property owners, and members of the Association.

Filing and Contact Details

Filer

EIN
81-0361994
Raw XML AppendixShowing 400 of 456 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.

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IRS990/MissionDescription0BIG 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.
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IRS990ScheduleI/RecipientTable/PurposeOfGrant0CONTRIBUTION TO BIG SKY COMMUNITY CORPORATION, A 501(C)3 ORGANIZATION, TO PROMOTE, ACQUIRE, PRESERVE AND MAINTAIN LAND, PARKS, TRAILS, AND EASEMENTS FOR THE USE OF THE PEOPLE OF THE BIG SKY COMMUNITY AND THE GENERAL PUBLIC AS WELL AS TO MAINTAIN THE HISTORIC CRAIL RANCH.
IRS990ScheduleI/RecipientTable/PurposeOfGrant1CONTRIBUTION TO THE BIG SKY TRANSPORTATION DISTRICT FOR TRANSPORTATION OF BSOA MEMBERS.
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IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine11BIG SKY TRANSPORTATION DISTRICT
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IRS990ScheduleO/GeneralExplanation/Explanation0BOARD MEMBERS, STEVE BARRETT & KEVIN FREDERICK SHARE JOINT OWNERSHIP OF A BIG SKY CONDOMINIUM. STEVE BARRETT IS RETAINED AS COUNSEL TO BOYNE USA, OF WHICH BARB ROONEY IS THE VICE PRESIDENT.
IRS990ScheduleO/GeneralExplanation/Explanation1BSOA HAS MEMBERS AS 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/GeneralExplanation/Explanation2BIG SKY OWNERS ASSOCIATION, INC. IS A MEMBERSHIP ORGANIZATION. THE MEMBERSHIP ELECTS THE BOARD OF GOVERNANCE.
IRS990ScheduleO/GeneralExplanation/Explanation3DECISIONS REQUIRING APPROVAL BY THE MEMBERS ARE DEFINED IN THE ARTICLES AND BYLAWS OF THE BSOA.
IRS990ScheduleO/GeneralExplanation/Explanation4FOLLOWING THE INDEPENDENT FINANCIAL AUDIT, THE FORM 990 WILL BE PREPARED BY THE OUTSIDE AUDITOR. THREE LEVELS OF REVIEW FOLLOW: FIRST - STAFF WILL REVIEW THE FORMS (EXECUTIVE DIRECTOR AND ACCOUNTANT), SECOND - THE FINANCE COMMITTEE WILL REVIEW THE FORMS AND MAKE A RECOMMENDATION TO THE FULL BOARD TO APPROVE THE FORM 990; THIRD-THE FULL BSOA BOARD WILL REVIEW THE 990 AND DIRECT THE CHAIR (BY VOTE) TO SIGN AND SUBMIT THE FORM 990.
IRS990ScheduleO/GeneralExplanation/Explanation5TWICE PER YEAR (JANUARY AND JULY), THE OFFICE MANAGER CONTACTS ALL BOARD DIRECTORS AND REQUESTS AN UPDATE OF THE CONFLICT OF INTEREST STATEMENT. THE EXECUTIVE DIRECTOR ALSO REVIEWS EACH CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/GeneralExplanation/Explanation6THE EXECUTIVE DIRECTOR INITIATES THE ANNUAL PERFORMANCE REVIEW PROCESS WITH THE EXECUTIVE COMMITTEE OF THE BSOA. EACH APRIL, PRIOR TO ESTABLISHING THE NEW BUDGET, STAFF SALARIES ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. TOTAL STAFF EXPENSES, INCLUDING WAGES AND BENEFITS ARE THEN VOTED AND APPROVED BY THE FULL BOARD AT THE ANNUAL BUDGET MEETING EACH YEAR.
IRS990ScheduleO/GeneralExplanation/Explanation7THE DOCUMENTS ARE AVAILABLE UPON REQUEST, AS WELL AS, ON THE BSOA WEBSITE.
IRS990ScheduleO/GeneralExplanation/Explanation8BIG SKY OWNERS ASSOCIATION HAS A FINANCE COMMITTEE WHICH IS CHAIRED BY THE BIG SKY OWNERS ASSOCIATION TREASURER.
IRS990ScheduleO/GeneralExplanation/Identifier0FINANCE COMMITTEE
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference8FORM 990, SCHEDULE XI, LINE 2C
IRS990/ScheduleORequired01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0MT
IRS990/SubjectToProxyTax01
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/TemporarilyRestrictedNetAssets/BOY0484575
IRS990/TemporarilyRestrictedNetAssets/EOY0507575
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10PO BOX 160057 145 CENTER LANE UNIT
IRS990/TheBooksAreInCareOf/AddressUS/City0BIG SKY
IRS990/TheBooksAreInCareOf/AddressUS/State0MT
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode059716
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10SUZAN SCOTT
IRS990/TheBooksAreInCareOf/TelephoneNumber04069954166
IRS990/TotalAssets/BOY01396292
IRS990/TotalAssetsBOY01396292
IRS990/TotalAssets/EOY01592321
IRS990/TotalAssetsEOY01592321
IRS990/TotalCompGT150K00
IRS990/TotalExpensesCurrentYear0894064
IRS990/TotalExpensesPriorYear0901722
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral080464
IRS990/TotalFunctionalExpenses/ProgramServices0813600
IRS990/TotalFunctionalExpenses/Total0894064
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY0274876
IRS990/TotalLiabilitiesBOY0274876
IRS990/TotalLiabilities/EOY0377084
IRS990/TotalLiabilitiesEOY0377084
IRS990/TotalLiabNetAssetsFundBalances/BOY01396292

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,592,321
Liabilities
$377,084
Net assets
$1,215,237
Revenue
-
Expenses
$894,064
Net income
-
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)4 • $1M-$5M nonprofits