Civic Intelligence

Big Sky Owners Association Inc

990 • Fiscal year 2020 • EIN 81-0361994

Oct 01, 2019 to Sep 30, 2020 • Filed on Apr 23, 2021

Organization Profilewww.bigskymt.org
PO Box 160057Big Sky, MT 59716

(406) 995-4166

Siviq Scores

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

Liabilities / Assets

81st percentile

0.39x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

76th percentile

0.65x

Higher debt load relative to revenue than 76% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

1.1%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$117,014

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

28th percentile

-1.3%

Faster asset growth than 28% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

28%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$2,335,525

Down $31,459 (-1.3%) from 2019

Net Assets

Up

$1,433,977

Up $15,142 (+1.1%) from 2019

Liabilities

Down

$901,548

Down $46,601 (-4.9%) from 2019

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin34th percentile

Revenue

Up

$1,397,712

Up $301,504 (+28%) from 2019

Expenses

Up

$1,382,570

Up $281,841 (+26%) from 2019

Net Income

Up

$15,142

Up $19,663 (+435%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2020

Assets$2,335,525
Liabilities$901,548
Net Assets$1,433,977
Open 2020 Filing

Operations Trend

Revenue Growth80th percentile

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

2020

Revenue$1,397,712
Expenses$1,382,570
Net Income$15,142
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Apr 23, 2021
Return Version
2019v5.0
Gross Receipts
$1,397,712
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
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,152,480$2,114,585▼ $37,895
Land, Buildings, and Equipment, Net$201,323$193,477▼ $7,846
Accounts Receivable$7,618$23,255▲ $15,637
Prepaid Expenses and Deferred Charges$5,463$4,108▼ $1,355
Cash and Non-Interest-Bearing Accounts$100$100→ $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$2,366,984$2,335,525▼ $31,459
Other Assets Total-$0-
Liabilities
Other Liabilities$926,996$884,196▼ $42,800
Accounts Payable and Accrued Expenses$21,153$17,352▼ $3,801
Total Liabilities$948,149$901,548▼ $46,601
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,080,337$1,080,337→ $0
Net Assets Without Donor Restrictions$338,498$353,640▲ $15,142
Total Net Assets Fund Balance$1,418,835$1,433,977▲ $15,142
Total Liabilities and Net Assets / Fund Balance$2,366,984$2,335,525▼ $31,459

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$100,765$150,297$251,062
Land$92,712-$92,712
Equipment-$44,712$44,712
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzan ScottExecutive DirectorFT$91,095$25,919$117,014

Board Members and Trustees

NameTitle
Eric OssorioChair
John GladsteinVice Chair
Gary WaltonBoard member
Grant HiltonBoard member
Jim GlowackiBoard member
Kevin DailyBoard member
Philip ChadwellBoard member
Gail YoungSecretary
Maggie GoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,378,279
Investment Income
$19,433
Other Revenue
$0
Change in Net Assets
$15,142

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,397,712
Total Revenue per Audited Statements
$1,397,712
Total Revenue per Form 990
$1,397,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,015,217
Salaries, Compensation, and Employee Benefits$349,953
Grants and Similar Amounts Paid$17,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,689--$173,689
Current Officers, Directors, Trustees, and Key Employees$118,572--$118,572
Fees for Services Legal-$44,954-$44,954
Other Employee Benefits$31,616--$31,616
Occupancy-$28,004-$28,004
Office Expenses$3,203$23,489-$26,692
All Other Expenses$15,094$5,831-$20,925
Payroll Taxes$18,653--$18,653
Grants to Domestic Orgs$17,400--$17,400
Other Expenses$8,597--$8,597
Depreciation Depletion$6,355$1,491-$7,846
Pension Plan Contributions$7,423--$7,423
Information Technology$7,170--$7,170
Conferences and Meetings-$2,639-$2,639
Travel-$1,715-$1,715
Interest-$70-$70
Total Functional Expenses$1,274,377$108,193$0$1,382,570

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,382,570
Total Expenses per Audited Statements$1,382,570
Total Expenses per Form 990$1,382,570
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Big Sky Community OrgBig Sky, MT501(c)(3)Maintain parks, trails, gardens$17,400
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$884,196
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Two Board members share joint ownership of a Big Sky condominium.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Big Sky Owners Association 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, Line 7A: How Members or Shareholders Elect Governing Body

“Big Sky Owners Association is a membership organization. The membership elects the Board of Governance.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Decisions requiring approval by the members are defined in the Articles of Incorporation and Bylaws.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“After the Form 990 is prepared, three levels of review follow: first, a staff member 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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Twice per year (January and July), the office manager contacts all Board members and requests an update of the conflice of interest statement. The executive director also reviews each conflict of interest statement.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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, including wages and benefits are then voted on and approved by the full Board at the annual budget meeting.”

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

“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
Eric Ossorio
Title
Chair
Signed
2021-04-23
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
6
Volunteers
16

Preparer

Firm
Rosie Barndt CPA Pc
Address
3382 MONIDA STREET, BOZEMAN, MT 59718
Preparer
Rosalie Barndt
Phone
4062090411
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0195009
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0201323
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0193477
IRS990/LandBldgEquipCostOrOtherBssAmt0388486
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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, comfort, happiness, and well being of the residents, property owners, and members of the Association.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01418835
IRS990/NetAssetsOrFundBalancesEOYAmt01433977
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0338498
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0353640
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt028004
IRS990/OccupancyGrp/TotalAmt028004
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt023489
IRS990/OfficeExpensesGrp/ProgramServicesAmt03203
IRS990/OfficeExpensesGrp/TotalAmt026692
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031616
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031616
IRS990/OtherExpensesGrp/Desc0Road maintenance
IRS990/OtherExpensesGrp/Desc1Bad debt
IRS990/OtherExpensesGrp/Desc2X-country trails
IRS990/OtherExpensesGrp/Desc3Dues and subsciptions
IRS990/OtherExpensesGrp/ProgramServicesAmt0460580
IRS990/OtherExpensesGrp/ProgramServicesAmt1352050
IRS990/OtherExpensesGrp/ProgramServicesAmt253975
IRS990/OtherExpensesGrp/ProgramServicesAmt38597
IRS990/OtherExpensesGrp/TotalAmt0460580
IRS990/OtherExpensesGrp/TotalAmt1352050
IRS990/OtherExpensesGrp/TotalAmt253975
IRS990/OtherExpensesGrp/TotalAmt38597
IRS990/OtherLiabilitiesGrp/BOYAmt0926996
IRS990/OtherLiabilitiesGrp/EOYAmt0884196
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0173689
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173689
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt018653
IRS990/PayrollTaxesGrp/TotalAmt018653
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07423
IRS990/PensionPlanContributionsGrp/TotalAmt07423
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05463
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04108
IRS990/PrincipalOfficerNm0Suzan Scott
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541300
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4811000
IRS990/ProgramServiceRevenueGrp/Desc0Architectural fees
IRS990/ProgramServiceRevenueGrp/Desc1Cross country ski fees
IRS990/ProgramServiceRevenueGrp/Desc2Membership assessments
IRS990/ProgramServiceRevenueGrp/Desc3Penalties and fees
IRS990/ProgramServiceRevenueGrp/Desc4Snow removal
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132865
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2856701
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3374641
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt479372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2856701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3374641
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt479372
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt082400
IRS990/PYInvestmentIncomeAmt030784
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0692438
IRS990/PYProgramServiceRevenueAmt01065424
IRS990/PYRevenuesLessExpensesAmt0-4521
IRS990/PYSalariesCompEmpBnftPaidAmt0325891
IRS990/PYTotalExpensesAmt01100729
IRS990/PYTotalRevenueAmt01096208
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt015142
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01378279
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02152480
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02114585
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0100765
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0150297
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0251062
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044712
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044712
IRS990ScheduleD/ExpensesSubtotalAmt01382570
IRS990ScheduleD/LandGrp/BookValueAmt092712
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0884196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Architectural Committee Perform Deposits
IRS990ScheduleD/RevenueSubtotalAmt01397712
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0193477
IRS990ScheduleD/TotalExpensesPerForm990Amt01382570
IRS990ScheduleD/TotalLiabilityAmt0884196
IRS990ScheduleD/TotalRevenuePerForm990Amt01397712
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01397712
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01382570
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt017400
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Maintain parks, trails, gardens
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Big Sky Community Org
IRS990ScheduleI/RecipientTable/RecipientEIN0810520589
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 161404
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Big Sky
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd059716
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two Board members share joint ownership of a Big Sky condominium.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Big Sky Owners Association 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/ExplanationTxt2Big Sky Owners Association is a membership organization. The membership elects the Board of Governance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decisions requiring approval by the members are defined in the Articles of Incorporation and Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4After the Form 990 is prepared, three levels of review follow: first, a staff member 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/ExplanationTxt5Twice per year (January and July), the office manager contacts all Board members and requests an update of the conflice of interest statement. The executive director also reviews each conflict of interest statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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, including wages and benefits are then voted on and approved by the full Board at the annual budget meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The documents are available upon request, as well as on the Big Sky Owners Association website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02366984
IRS990/TotalAssetsEOYAmt02335525
IRS990/TotalAssetsGrp/BOYAmt02366984
IRS990/TotalAssetsGrp/EOYAmt02335525
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108193
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01274377
IRS990/TotalFunctionalExpensesGrp/TotalAmt01382570
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,335,525
Liabilities
$901,548
Net assets
$1,433,977
Revenue
$1,397,712
Expenses
$1,382,570
Net income
$15,142
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
2020Detailed filing. Detailed filing data is available for this year.$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
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