Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Big Sky Owners Association Inc
990 • Fiscal year 2018 • EIN 81-0361994
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.36x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 9.8% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$2,237,201
Up $143,795 (+6.9%) from 2017
Net Assets
Up$1,423,356
Up $24,102 (+1.7%) from 2017
Liabilities
Up$813,845
Up $119,693 (+17%) from 2017
Revenue And Expenses
Revenue
Up$1,035,256
Up $32,914 (+3.3%) from 2017
Expenses
Up$1,011,154
Up $95,481 (+10%) from 2017
Net Income
Down$24,102
Down $62,567 (-72%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Jan 21, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $1,035,256
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.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,830,708 | $1,970,370 | ▲ $139,662 |
| Land, Buildings, and Equipment, Net | $217,017 | $209,168 | ▼ $7,849 |
| Cash and Non-Interest-Bearing Accounts | $35,012 | $39,501 | ▲ $4,489 |
| Accounts Receivable | $5,559 | $11,799 | ▲ $6,240 |
| Prepaid Expenses and Deferred Charges | $5,110 | $6,363 | ▲ $1,253 |
| Total Assets | $2,093,406 | $2,237,201 | ▲ $143,795 |
| Liabilities | |||
| Other Liabilities | $675,246 | $773,243 | ▲ $97,997 |
| Accounts Payable and Accrued Expenses | $18,906 | $40,602 | ▲ $21,696 |
| Total Liabilities | $694,152 | $813,845 | ▲ $119,693 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $1,080,337 | $1,080,337 | → $0 |
| Unrestricted Net Assets | $318,917 | $343,019 | ▲ $24,102 |
| Total Net Assets Fund Balance | $1,399,254 | $1,423,356 | ▲ $24,102 |
| Total Liabilities and Net Assets / Fund Balance | $2,093,406 | $2,237,201 | ▲ $143,795 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $114,327 | $136,735 | - |
| Other Land Buildings | $92,712 | - | - |
| Equipment | $2,129 | $48,490 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Suzan Scott | Executive Director | FT | $101,493 | $101,493 |
Board Members and Trustees
| Name | Title |
|---|---|
| Gary Walton | Chair |
| Eric Ossorio | Vice Chair |
| Grant Hilton | Board Member |
| Kevin Frederick | Board Member |
| Maggie Good | Board Member |
| Michelle Frederick | Board Member |
| Sharon Douglas | Board Member |
| John Loomis | Secretary |
| Gail Young | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,027,734
- Investment Income
- $7,522
- Other Revenue
- $0
- Change in Net Assets
- $24,102
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,035,256
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,035,256
- Total Revenue per Form 990
- $1,035,256
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $685,487 |
| Salaries, Compensation, and Employee Benefits | $298,267 |
| Grants and Similar Amounts Paid | $27,400 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $145,711 | - | - | $145,711 |
| Current Officers, Directors, Trustees, and Key Employees | $83,544 | - | - | $83,544 |
| Office Expenses | $7,951 | $60,850 | - | $68,801 |
| Other Employee Benefits | $52,484 | - | - | $52,484 |
| Grants to Domestic Orgs | $27,400 | - | - | $27,400 |
| Fees for Services Legal | - | $20,364 | - | $20,364 |
| Payroll Taxes | $16,528 | - | - | $16,528 |
| All Other Expenses | $15,181 | - | - | $15,181 |
| Conferences and Meetings | - | $13,779 | - | $13,779 |
| Occupancy | - | $13,309 | - | $13,309 |
| Other Expenses | $12,273 | - | - | $12,273 |
| Fees for Services Accounting | - | $11,125 | - | $11,125 |
| Depreciation Depletion | $6,432 | $1,417 | - | $7,849 |
| Insurance | - | $6,589 | - | $6,589 |
| Fees for Services Other | - | $4,999 | - | $4,999 |
| Travel | - | $1,976 | - | $1,976 |
| Interest | - | $106 | - | $106 |
| Total Functional Expenses | $876,640 | $134,514 | $0 | $1,011,154 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,011,154 |
| Total Expenses per Audited Statements | $1,011,154 |
| Total Expenses per Form 990 | $1,011,154 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Big Sky Community Organization | Big Sky, MT | 501(c)(3) | Contribution 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. | $15,000 |
| Big Sky Transportation District | Big Sky, MT | 501(c)(3) | Contribution to the Big Sky Transportation District for Transportation of Bsoa Members. | $10,000 |
| Big Sky Community Organization | Big Sky, MT | - | Contribution to Big Sky Community Organization to Maintain the Historic Crail Ranch. | $2,400 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Architectural Committee Performance Deposits | $773,243 |
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 family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Two board members share joint ownership of a big sky condominium.”
Form 990, Part VI, Section A, Line 4
“Sections of the bylaws related to membership voting, nomination and election procedures, capital expenditures, maximum increase of assessments and composition of the architectural committee were amended by membership vote during fiscal year 2018.”
Form 990, Part VI, Section A, Line 6
“Bsoa 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.”
Form 990, Part VI, Section A, Line 7A
“Big sky owners association, inc. Is a membership organization. The membership elects the board of governance.”
Form 990, Part VI, Section A, Line 7B
“Decisions requiring approval by the members are defined in the articles and bylaws of the bsoa.”
Form 990, Part VI, Section B, Line 11B
“Following the independent financial audit, the form 990 will be prepared by the outside auditor. Three levels of review follow: first - staff will review the form (executive director and accountant), second - the finance committee will review the form 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.”
Form 990, Part VI, Section B, Line 12C
“Twice 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.”
Form 990, Part VI, Section B, Line 15
“The 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.”
Form 990, Part VI, Section C, Line 19
“The documents are available upon request, as well as on the bsoa website.”
Form 990, Part VI, Line 4
“Big sky owners association updated the bylaws since the prior form 900 was filed.”
Filing and Contact Details
Filer
- Filer Name
- Big Sky Owners Association Inc
- EIN
- 81-0361994
- Phone
- 4069954166
- Address
- BOX 160057, BIG SKY, MT 59716
Signing Officer
- Name
- Gary Walton
- Title
- Chairman
- Phone
- 4069954166
- Signed
- 2019-01-21
- 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
- 14
Preparer
- Firm
- Anderson Zurmuehlen & Co Pc
- Address
- PO BOX 748, BUTTE, MT 59703
- Preparer
- James E Woy
- Phone
- 4067820451
Supplemental Narrative
Additional Explanations
Form 990, Part V, Line 1A
“The total of 1099s filed listed is management's estimate due to not locating the 2017 form 1096.”
Form 990, Schedule XI, Line 2C
“Big sky owners association has a finance committee which is chaired by the big sky owners association treasurer.”
Financial Statement Notes
PART X, LINE 2:
“The association qualifies for tax-exempt status under internal revenue code 501(c)(4), and has been ruled not to be a private foundation. There are no uncertain tax positions for the fiscal year ended september 30, 2018.”
Raw XML AppendixShowing 400 of 463 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/AccountsReceivableGrp/EOYAmt | 0 | 11799 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15181 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4069954166 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 160057 145 CENTER LANE UNIT |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BIG SKY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59716 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39501 |
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| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 83544 |
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| IRS990/CompensationProcessOtherInd | 0 | 1 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 27400 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7522 |
| IRS990/CYOtherExpensesAmt | 0 | 685487 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1027734 |
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| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 298267 |
| IRS990/CYTotalExpensesAmt | 0 | 1011154 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1035256 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 6432 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7849 |
| IRS990/Desc | 0 | THE ASSOCIATION REPRESENTS APPROXIMATELY 2,300 MEMBERSHIP INTERESTS. BIG SKY OWNERS ASSOCIATION IS A MASTER ASSOCIATION TYPE OF COMMON INTEREST REALTY ASSOCIATION ORGANIZED FOR ADMINISTERING THE COMMON PROPERTY AND PROVIDING SHARED SERVICES AND ASSESSING MEMBERS OF THE PARTICIPATING DEVELOPMENTS FOR THEIR PORTION OF THE RELATED EXPENSES. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11125 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/FormationYr | 0 | 1972 |
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| IRS990/GrantsToOrganizationsInd | 0 | 1 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 6589 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 394393 |
| IRS990/LegalDomicileStateCd | 0 | MT |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1399254 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1423356 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 13309 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13309 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 60850 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7951 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 68801 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 52484 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 52484 |
| IRS990/OtherExpensesGrp/Desc | 0 | ROAD MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CROSS COUNTRY SKITRAIL |
| IRS990/OtherExpensesGrp/Desc | 2 | ARCHITECTURAL & POND ST |
| IRS990/OtherExpensesGrp/Desc | 3 | WEED CONTROL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 439759 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 52000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17377 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12273 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 439759 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 52000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 17377 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12273 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 675246 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 773243 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 145711 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 145711 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16528 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16528 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5110 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6363 |
| IRS990/PrincipalOfficerNm | 0 | SUZAN SCOTT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 811000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 541300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SNOW REMOVAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CROSS COUNTRY SKI FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | ARCHITECTURAL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 853372 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 74815 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 36252 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 35545 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 27750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 853372 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 74815 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 36252 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 35545 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 27750 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 37900 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2818 |
| IRS990/PYOtherExpensesAmt | 0 | 604625 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 999524 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 86669 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 273148 |
| IRS990/PYTotalExpensesAmt | 0 | 915673 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1002342 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 24102 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1027734 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1830708 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1970370 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 114327 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 136735 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 251062 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2129 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 48490 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 50619 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1011154 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 92712 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 92712 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 773243 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ARCHITECTURAL COMMITTEE PERFORMANCE DEPOSITS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1035256 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE 501(C)(4), AND HAS BEEN RULED NOT TO BE A PRIVATE FOUNDATION. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 209168 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1011154 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 773243 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1035256 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1035256 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1011154 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 10000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 2400 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | CONTRIBUTION 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. |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | CONTRIBUTION TO THE BIG SKY TRANSPORTATION DISTRICT FOR TRANSPORTATION OF BSOA MEMBERS. |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | CONTRIBUTION TO BIG SKY COMMUNITY ORGANIZATION TO MAINTAIN THE HISTORIC CRAIL RANCH. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | BIG SKY COMMUNITY ORGANIZATION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | BIG SKY TRANSPORTATION DISTRICT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | BIG SKY COMMUNITY ORGANIZATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 810520589 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 810361994 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 810520589 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 161404 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | PO BOX 160099 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | PO BOX 161404 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | BIG SKY |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | BIG SKY |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | BIG SKY |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | MT |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | MT |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 59716 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 59716 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 59716 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TOTAL OF 1099S FILED LISTED IS MANAGEMENT'S ESTIMATE DUE TO NOT LOCATING THE 2017 FORM 1096. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TWO BOARD MEMBERS SHARE JOINT OWNERSHIP OF A BIG SKY CONDOMINIUM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SECTIONS OF THE BYLAWS RELATED TO MEMBERSHIP VOTING, NOMINATION AND ELECTION PROCEDURES, CAPITAL EXPENDITURES, MAXIMUM INCREASE OF ASSESSMENTS AND COMPOSITION OF THE ARCHITECTURAL COMMITTEE WERE AMENDED BY MEMBERSHIP VOTE DURING FISCAL YEAR 2018. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BSOA 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/SupplementalInformationDetail/ExplanationTxt | 4 | BIG SKY OWNERS ASSOCIATION, INC. IS A MEMBERSHIP ORGANIZATION. THE MEMBERSHIP ELECTS THE BOARD OF GOVERNANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DECISIONS REQUIRING APPROVAL BY THE MEMBERS ARE DEFINED IN THE ARTICLES AND BYLAWS OF THE BSOA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FOLLOWING THE INDEPENDENT FINANCIAL AUDIT, THE FORM 990 WILL BE PREPARED BY THE OUTSIDE AUDITOR. THREE LEVELS OF REVIEW FOLLOW: FIRST - STAFF WILL REVIEW THE FORM (EXECUTIVE DIRECTOR AND ACCOUNTANT), SECOND - THE FINANCE COMMITTEE WILL REVIEW THE FORM 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/SupplementalInformationDetail/ExplanationTxt | 7 | TWICE 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/SupplementalInformationDetail/ExplanationTxt | 8 | THE 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/SupplementalInformationDetail/ExplanationTxt | 9 | THE DOCUMENTS ARE AVAILABLE UPON REQUEST, AS WELL AS ON THE BSOA WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | BIG SKY OWNERS ASSOCIATION UPDATED THE BYLAWS SINCE THE PRIOR FORM 900 WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | BIG SKY OWNERS ASSOCIATION HAS A FINANCE COMMITTEE WHICH IS CHAIRED BY THE BIG SKY OWNERS ASSOCIATION TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART VI, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, SCHEDULE XI, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1080337 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 1080337 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2093406 |
| IRS990/TotalAssetsEOYAmt | 0 | 2237201 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2093406 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2237201 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 134514 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 876640 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1011154 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 694152 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 813845 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 694152 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 813845 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1399254 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,237,201
- Liabilities
- $813,845
- Net assets
- $1,423,356
- Revenue
- $1,035,256
- Expenses
- $1,011,154
- Net income
- $24,102