Civic Intelligence

The Big Sky Community Corporation

EIN 81-0520589 • 501(c)3 • Big Sky, MT

Profile

Promote, acquire, preserve and maintain land, parks, trails and easements for use by the people of the big sky community and the general public.

PO Box 161404Big Sky, MT 59716

www.bsccmt.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.14x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

32nd percentile

$195,453

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

33rd percentile

0.6%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-18%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$29,369,073

Up $1,834,759 (+6.7%) from 2023

Liabilities

Down

$731,117

Down $15,352 (-2.1%) from 2023

Net Assets

Up

$28,637,956

Up $1,850,111 (+6.9%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin53rd percentile

Revenue

Down

$5,112,525

Down $661,500 (-11%) from 2023

Expenses

Up

$4,828,585

Up $695,624 (+17%) from 2023

Net Income

Down

$283,940

Down $1,357,124 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$30M$20M$10M$0Assets 2011: $2,982,938Liabilities 2011: $10,446Net Assets 2011: $2,972,4922011Assets 2012: $3,206,582Liabilities 2012: $20,959Net Assets 2012: $3,185,6232012Assets 2013: $3,481,560Liabilities 2013: $54,096Net Assets 2013: $3,427,4642013Assets 2014: $3,711,968Liabilities 2014: $63,985Net Assets 2014: $3,647,9832014Assets 2015: $3,608,697Liabilities 2015: $118,053Net Assets 2015: $3,490,6442015Assets 2016: $3,616,547Liabilities 2016: $114,722Net Assets 2016: $3,501,8252016Assets 2017: $3,894,994Liabilities 2017: $458,390Net Assets 2017: $3,436,6042017Assets 2018: $3,907,244Liabilities 2018: $281,237Net Assets 2018: $3,626,0072018Assets 2019: $10,475,900Liabilities 2019: $269,024Net Assets 2019: $10,206,8762019Assets 2020: $19,110,040Liabilities 2020: $1,424,910Net Assets 2020: $17,685,1302020Assets 2021: $24,570,577Liabilities 2021: $2,340,362Net Assets 2021: $22,230,2152021Assets 2022: $26,801,078Liabilities 2022: $1,653,290Net Assets 2022: $25,147,7882022Assets 2023: $27,534,314Liabilities 2023: $746,469Net Assets 2023: $26,787,8452023Assets 2025: $29,369,073Liabilities 2025: $731,117Net Assets 2025: $28,637,9562025

Highlighted filing

2025

Assets$29,369,073
Liabilities$731,117
Net Assets$28,637,956
Open 2025 Filing

Operations Trend

Revenue Growth12th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $266,4742011Expenses 2012: $415,0652012Expenses 2013: $520,0472013Revenue 2014: $838,152Expenses 2014: $617,633Net Income 2014: $220,5192014Revenue 2015: $683,756Expenses 2015: $841,094Net Income 2015: -$157,3382015Revenue 2016: $673,046Expenses 2016: $661,865Net Income 2016: $11,1812016Revenue 2017: $1,285,947Expenses 2017: $1,351,168Net Income 2017: -$65,2212017Revenue 2018: $1,222,570Expenses 2018: $1,033,167Net Income 2018: $189,4032018Revenue 2019: $7,634,668Expenses 2019: $1,053,802Net Income 2019: $6,580,8662019Revenue 2020: $8,757,755Expenses 2020: $1,279,501Net Income 2020: $7,478,2542020Revenue 2021: $5,895,633Expenses 2021: $1,355,427Net Income 2021: $4,540,2062021Revenue 2022: $5,736,360Expenses 2022: $2,817,281Net Income 2022: $2,919,0792022Revenue 2023: $5,774,025Expenses 2023: $4,132,961Net Income 2023: $1,641,0642023Revenue 2025: $5,112,525Expenses 2025: $4,828,585Net Income 2025: $283,9402025

Highlighted filing

2025

Revenue$5,112,525
Expenses$4,828,585
Net Income$283,940
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$29,369,073
Liabilities
$731,117
Net assets
$28,637,956
Revenue
$5,112,525
Expenses
$4,828,585
Net income
$283,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.4$0.73$28.6$5.11$4.83$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$0.75$26.8$5.77$4.13$1.64
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.8$1.65$25.1$5.74$2.82$2.92
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$2.34$22.2$5.90$1.36$4.54
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$1.42$17.7$8.76$1.28$7.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$0.27$10.2$7.63$1.05$6.58
2018Summary only. Only limited summary data is available for this year.$3.91$0.28$3.63$1.22$1.03$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.46$3.44$1.29$1.35$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.62$0.11$3.50$0.67$0.66$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.61$0.12$3.49$0.68$0.84$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.71$0.06$3.65$0.84$0.62$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.05$3.43$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.02$3.19$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.01$2.97$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 5, 2025
Return Version
2024v5.2
Gross Receipts
$5,275,111
Mission and Program Overview

Mission

The big sky community organization engages and leads people to recreational and enrichment opportunities through thoughtful development of partnerships, programs and places.

Connecting people with recreational and enrichment opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$27,135,628$27,019,957▼ $115,671
Cash and Non-Interest-Bearing Accounts$1,338,841$1,056,476▼ $282,365
Accounts Receivable$262,623$708,366▲ $445,743
Savings and Temporary Cash Investments$257,607$258,972▲ $1,365
Pledges and Grants Receivable$110,000$125,250▲ $15,250
Prepaid Expenses and Deferred Charges$55,338$5,120▼ $50,218
Total Assets$29,183,006$29,369,073▲ $186,067
Other Assets Total$22,969$194,932▲ $171,963
Liabilities
Accounts Payable and Accrued Expenses$526,227$469,111▼ $57,116
Other Liabilities$5,460$177,024▲ $171,564
Deferred Revenue$208,955$48,639▼ $160,316
Mortgage Notes Payable Secured by Investment Property$90,275$36,343▼ $53,932
Total Liabilities$830,917$731,117▼ $99,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,669,951$26,936,570▲ $266,619
Net Assets With Donor Restrictions$1,682,138$1,701,386▲ $19,248
Total Net Assets Fund Balance$28,352,089$28,637,956▲ $285,867
Total Liabilities and Net Assets / Fund Balance$29,183,006$29,369,073▲ $186,067

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,039,107$2,945,281$18,984,388
Other Land Buildings$6,649,225$2,107,718$8,756,943
Land$3,868,461-$3,868,461
Equipment$463,164$730,044$1,193,208

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$974,419-▲ $1,927-$976,346
2023$973,541-▲ $878-$974,419
2022$974,548-▼ $1,007-$973,541
2021$976,054-▼ $1,506-$974,548
2020$971,175-▲ $4,879-$976,054
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Whitney MontgomeryFormer CEOFT$182,830$12,623$195,453
Madeleine FeherCEOFT$115,887$14,638$130,525

Board Members and Trustees

NameTitle
John McguireChair
Elizabeth McraeVice Chair
Chad WilsonBoard Member
David HoughBoard Member
Erika FrounfelkerBoard Member
Kim KircherBoard Member
Krista TraxlerBoard Member
Matt KiddBoard Member
Nancy BauchmanBoard Member
Patrick SullivanBoard Member
Ryan BlechtaBoard Member
Tallie LanceyBoard Member
Tim MckennaBoard Member
Sue ElliottSecretary
Brad WeirickTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Renner Sports SurfacesConstruction2775 WEST 17TH AVE, Denver, CO 80204$696,011
Lamco LLCConstruction115 BRIDGER PEAK RD, Belgrade, MT 59714$198,455
Revenue and Support

Revenue Composition

Contributions and Grants
$4,007,452
Program Service Revenue
$1,074,213
Investment Income
$23,194
Other Revenue
$7,666
All Other Contributions
$2,115,132
Change in Net Assets
$283,940

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
Other Non Cash Contri Table58$91,713Fair Market Value (FMV)
Securities Publicly Traded2$20,910-
Other Non Cash Contri Table14$8,835Fair Market Value (FMV)
Total Noncash Contributions74$121,458-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,174,563
Revenue Not Reported on Financial Statements
$-62,038
Revenue Not Reported on Form 990
$3,146
Other Revenue Adjustments
$-62,038
Total Revenue per Audited Statements
$5,177,709
Total Revenue per Form 990
$5,112,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,778,885
Salaries, Compensation, and Employee Benefits$2,039,019
Total Fundraising Expense$287,038
Grants and Similar Amounts Paid$10,681
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,423,887$30,225-$1,454,112
Other Salaries and Wages$904,589$348,593$172,079$1,425,261
Current Officers, Directors, Trustees, and Key Employees$255,988$45,025$19,070$320,083
Insurance$187,809$7,070-$194,879
Office Expenses$66,280$86,752$12,303$165,335
Payroll Taxes$97,492$51,484$14,509$163,485
Occupancy$136,541$2,683-$139,224
Other Employee Benefits$91,561$5,295$11,783$108,639
Fees for Services Accounting$750$86,079-$86,829
Fees for Services Legal$59,818$23,030-$82,848
Other Expenses$29,374$4,705$9,611$43,690
Fees for Services Other$1,465$22,091$12,002$35,558
All Other Expenses$1,172-$26,200$27,372
Information Technology$720$26,047-$26,767
Pension Plan Contributions$13,837$5,226$2,488$21,551
Conferences and Meetings$3,939$16,391$585$20,915
Interest$13,981$377-$14,358
Grants to Domestic Individuals$10,681--$10,681
Advertising$511$3,312$4,809$8,632
Total Functional Expenses$3,863,818$677,729$287,038$4,828,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,891,842
Total Expenses per Form 990$4,828,585
Expenses per Audited Statements$4,817,904
Expenses Not Reported on Form 990$73,938
Expenses Not Reported on Financial Statements$10,681
Other Expense Adjustments$10,681
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$153,286
Fundraising Gross Income$109,526
Gaming Gross Income$18,949
Gaming Direct Expenses$9,300
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$439,051$109,526$13,131$96,395
4th of July Race$8,917-$1,142-
Total Events$447,968$109,526$153,286$-43,760
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$177,024
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
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, Section B, Line 11B

“Management reviews the return. The finance committee reviews the return and recommends approval to the board of directors. The board of directors approves before filing.”

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

“Conflict of interest questionnaires are completed annually by board members and employees.”

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

“The board's executive committee reviews comparable data before determining the ceo's compensation.”

Form 990, Part VI, Section C, Line 19

“The organizational documents are available on the website and/or upon request.”

Filing and Contact Details

Filer

Filer Name
Big Sky Community Organization
EIN
81-0520589
Phone
4069932112
Address
PO BOX 161404, BIG SKY, MT 59716

Signing Officer

Name
John Mcguire
Title
Chair
Phone
4069932112
Signed
2025-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Mcguire
Formed
1998
Legal Domicile
Mt
Voting Board Members
15
Independent Board Members
15
Employees
65
Volunteers
50

Preparer

Firm
Red Rock Accounting Solutions
Address
189 BLARNEY BLVD, BUTTE, MT 59701
Preparer
Linsay Carlson
Phone
4062019120
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

“The collection consists of cultural and historical items that have been restored and are maintained at the historic crail ranch for educational purposes. Collection items acquired through donation are not capitalized. Contributions of collection items are not recognized in the statement of activities and changes in net assets. If collection items are removed through sale, the proceeds must be used for the collection at a later date.”

PART III, LINE 4:

“The collection consists of cultural and historical items restored and maintained at the historic crail ranch for educational purposes and preservation of the big sky community's history for future generations.”

PART V, LINE 4:

“Bsco's permanently restricted endowment consists of land that became the big sky community park. The big sky community park is held by bsco for use by the big sky community and the general public. Bsco's board designated endowment is held at montana community foundation for the benefit of the organization.”

PART X, LINE 2:

“The organization qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal income taxes. There are no uncertain tax positions for the year.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Grant income used to pay scholarships -10,681.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising events direct expenses -61,572. Gaming events direct expenses -465. Rounding -1.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising events direct expenses 61,572. Gaming events direct expenses 465. Rounding 1.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships paid from grants 10,681.”

Raw XML AppendixShowing 400 of 764 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/CompensationProcessOtherInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt15FORMER CEO
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IRS990/MissionDesc0BIG SKY COMMUNITY ORGANIZATION IS A NONPROFIT ORGANIZATION DEDICATED TO FACILITATING YEAR-ROUND RECREATIONAL PROGRAMS, OUTDOOR SPACES, AND COMMUNITY PARTNERSHIPS THAT SERVE ALL OF BIG SKY ENHANCING ACCESS AND QUALITY OF LIFE FOR EVERYONE THAT LIVES, WORKS, AND PLAYS HERE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0BASE - THE BIG SKY COMMUNITY CENTER SERVES AS A CENTRAL HUB FOR RECREATION, EDUCATION, AND SOCIAL CONNECTION. BSCO MANAGES THE FACILITY AND ITS PROGRAMMING, WHICH INCLUDES FITNESS CLASSES, CULTURAL EVENTS, AND MEETING SPACES FOR LOCAL ORGANIZATIONS. THE CENTER SUPPORTS BSCO'S BROADER GOAL OF FOSTERING A VIBRANT AND INCLUSIVE COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0880175
IRS990/ProgSrvcAccomActy3Grp/Desc0CAMP BIG SKY - THIS CAMP RUNS VARIOUS PROGRAMS FOR KIDS AGED 6 TO 13, WHILE SUPPORTING WORKING PARENTS IN THE SUMMER.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0139774
IRS990/ProgSrvcAccomActyOtherGrp/Desc0YOUTH DEVELOPMENT - BSCO PROVIDES A VARIETY OF YOUTH-FOCUSED PROGRAMS DESIGNED TO PROMOTE PHYSICAL ACTIVITY, SOCIAL ENGAGEMENT, AND PERSONAL GROWTH. THESE INCLUDE AFTER-SCHOOL ACTIVITIES AND SPORTS LEAGUES THAT FOSTER LEADERSHIP, TEAMWORK, AND HEALTHY LIFESTYLES AMONG LOCAL YOUTH.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1HISTORIC CRAIL RANCH - BSCO OFFERS GUIDED TOURS AND EDUCATIONAL OPPORTUNITIES TO HELP ENSURE THIS MEANINGFUL PIECE OF SHARED HISTORY IS NOT ONLY PRESERVED BUT REMAINS ACCESSIBLE FOR EVERYONE TO ENJOY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2FITNESS, WELLNESS AND RECREATION - BSCO OFFERS INDOOR AND OUTDOOR FITNESS CLASSES FOR ALL LEVELS. BSCO ALSO OFFERS A VARIETY OF LEAGUES FOR ALL ABILITY LEVELS INCLUDING SOFTBALL, HOCKEY, CURLING, VOLLEYBALL AND FUTSAL.

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