Civic Intelligence

The Big Sky Community Organization

990 • Fiscal year 2016 • EIN 81-0520589

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 26, 2017

32 Town Center Ave Unit B1Big Sky, MT 59716

(406) 993-2112

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.17x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

48th percentile

1.7%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

39th percentile

$29,704

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

46th percentile

0.2%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-1.6%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,616,547

Up $7,850 (+0.2%) from 2015

Net Assets

Up

$3,501,825

Up $11,181 (+0.3%) from 2015

Liabilities

Down

$114,722

Down $3,331 (-2.8%) from 2015

Revenue

Down

$673,046

Down $10,710 (-1.6%) from 2015

Expenses

Down

$661,865

Down $179,229 (-21%) from 2015

Net Income

Up

$11,181

Up $168,519 (+107%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$3,616,547
Liabilities$114,722
Net Assets$3,501,825

Operations Trend

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

2016

Revenue$673,046
Expenses$661,865
Net Income$11,181
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$725,816
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.

The big sky community organization connects people with recreational opportunities by aquiring, preserving and promoting sustainable places and programs for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,243,700$3,123,271▼ $120,429
Cash and Non-Interest-Bearing Accounts$227,505$341,001▲ $113,496
Accounts Receivable$128,706$130,148▲ $1,442
Total Assets$3,608,697$3,616,547▲ $7,850
Other Assets Total$8,786$22,127▲ $13,341
Liabilities
Accounts Payable and Accrued Expenses$118,053$114,722▼ $3,331
Total Liabilities$118,053$114,722▼ $3,331
Net Assets / Fund Balance
Unrestricted Net Assets$2,509,469$2,545,650▲ $36,181
Permanently Rstr Net Assets$956,175$956,175→ $0
Temporarily Rstr Net Assets$25,000$0▼ $25,000
Total Net Assets Fund Balance$3,490,644$3,501,825▲ $11,181
Total Liabilities and Net Assets / Fund Balance$3,608,697$3,616,547▲ $7,850

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$979,472$470,882$1,450,354
Land$1,305,961-$1,305,961
Buildings$837,767$246,632$1,084,399
Equipment$71$15,729$15,800

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$981,175--$25,000$956,175
2014$962,175$25,000-$6,000$981,175
2013$968,012--$5,837$962,175
2012$1,068,803$72,825-$173,616$968,012
2011$1,316,638$112,628-$360,463$1,068,803
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica WieseFormer Executive DirectorFT$27,079$2,625$29,704
Ciara WolfeExecutive DirectorFT$24,247$1,851$26,098

Board Members and Trustees

NameTitle
Herb DavisChair
Tom OwenVice-chair
Barb RooneyBoard Member
Barbara RowleyBoard Member
Lyndsey OwensBoard Member
Michelle HorningBoard Member
Steve JohnsonBoard Member
Trever McspaddenBoard Member
Jim JonesSecretary
Al MalinowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$581,684
Program Service Revenue
$88,666
Investment Income
$2,696
Other Revenue
$0
All Other Contributions
$217,746
Change in Net Assets
$11,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$673,046
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$73,961
Total Revenue per Audited Statements
$747,007
Total Revenue per Form 990
$673,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$449,200
Salaries, Compensation, and Employee Benefits$212,665
Total Fundraising Expense$16,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,323$49,856$10,874$142,053
Depreciation Depletion$131,429--$131,429
Current Officers, Directors, Trustees, and Key Employees$29,625$18,161$3,961$51,747
Occupancy$15,148$13,978-$29,126
Insurance$14,691$1,901-$16,592
Other Expenses$14,711$-2,972$664$12,403
Other Employee Benefits$7,068$4,333$945$12,346
Fees for Services Legal$10,000--$10,000
Advertising$3,215$6,682-$9,897
All Other Expenses$7,965--$7,965
Payroll Taxes$3,732$2,288$499$6,519
Fees for Services Accounting-$3,141-$3,141
Total Functional Expenses$536,019$108,903$16,943$661,865

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$735,826
Expenses per Audited Statements$661,865
Total Expenses per Form 990$661,865
Expenses Not Reported on Form 990$73,961
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$52,770
Fundraising Gross Income$52,770
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$106,033$51,961$51,961$0
Annual Appeal$28,325$809$809$0
Total Events$134,358$52,770$52,770$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Barb RooneyBoard MemberBSCO RECEIVED CONTRIBUTIONS DURING THE YEAR TOTALING $27,400 FROM THE BIG SKY OWNERS ASSOCIATION (BSOA). BARB ROONEY IS A BOARD MEMBER OF BOTH BSCO AND BSOA.No$27,400
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
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Management reviews the return. The return is then sent to the finance committee for approval. After the finance committee approves the return it is sent to the full board of directors for approval before it is filed.

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 15

The board's executive committee reviews comparable data before determining the executive director's compensation.

Form 990, Part VI, Section C, Line 19

The organizational documents are available on the website and upon request.

Filing and Contact Details

Filer

Filer Name
The Big Sky Community Organization
EIN
81-0520589
Phone
4069932112
Address
32 TOWN CENTER AVE UNIT B1, BIG SKY, MT 59716

Signing Officer

Name
Al Malinowski
Title
Treasurer
Phone
4069932112
Signed
2017-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Al Malinowski
Formed
1998
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
23
Volunteers
250

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 XII, LINE 2C:

The process of providing oversight to the audit and selecting an independent accountant has not changed from the prior year.

Financial Statement Notes

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 bscc for use by the big sky community and the general public.

PART X, LINE 2:

The corporation 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:

Fundraising events direct expenses

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising events direct expenses

Schedule D, Part XI, Line 2D

$52,770 of fundraising expenses are presented net of revenue on form 990, part viii, line 8b.

Schedule D, Part XII, Line 2D

$52,770 of fundraising expenses are presented net of revenue on form 990, part viii, line 8b.

Raw XML AppendixShowing 400 of 530 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/Desc0PUBLIC PARKS - SECURE, DEVELOP AND MANAGE PUBLIC LAND FOR RECREATIONAL AND COMMUNITY USES. CURRENTLY CARE FOR AND OPERATE 83 ACRES OF PUBLIC PARKS INCLUDING, BIG SKY COMMUNITY PARK, HISTORIC CRAIL RANCH PARK, KIRCHER PARK AND OUSEL FALLS PARK. THESE PARKS HOST YOUTH AND ADULT PROGRAMMING ALONG WITH RECREATIONAL FACILITIES FOR RESIDENTS AND VISITORS TO BIG SKY. PROGRAMMING INCLUDES; ADULT SOFTBALL LEAGUE, YOUTH LITTLE LEAGUE, SOCCER, YOUTH SUMMER CAMP, HIKING, BIKING, RUNNING, CROSS-COUNTRY SKIING, SKATEBOARDING, FRISBEE GOLF, TENNIS, PICKLEBALL, HISTORIC DOCENT TOURS, EDUCATIONAL PROGRAMS AND COMMUNITY EVENTS. FACILITIES INCLUDE PAVILLIONS, SOFTBALL FIELDS, PLAYGROUNDS, TENNIS/PICKLEBALL COURTS, FIELDS, SKATEBOARD PARK, FRISBEE GOLF COURSE, BASKETBALL COURTS, CLIMBING BOULDERS, PICNICKING AREAS, FISHING ACCESS AND A HISTORIC HOMESTEAD MUSEUM.
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IRS990/InsuranceGrp/ProgramServicesAmt014691
IRS990/InsuranceGrp/TotalAmt016592
IRS990/InvestmentIncomeGrp/ExclusionAmt02696
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02696
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0733243
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03243700
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03123271
IRS990/LandBldgEquipCostOrOtherBssAmt03856514
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE BIG SKY COMMUNITY ORGANIZATION CONNECTS PEOPLE TO RECREATIONAL OPPORTUNITIES BY AQUIRING, PRESERVING AND PROMOTING SUSTAINABLE PLACES AND PROGRAMS FOR ALL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03490644
IRS990/NetAssetsOrFundBalancesEOYAmt03501825
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt013978
IRS990/OccupancyGrp/ProgramServicesAmt015148
IRS990/OccupancyGrp/TotalAmt029126
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08786
IRS990/OtherAssetsTotalGrp/EOYAmt022127
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0945
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04333
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07068
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012346
IRS990/OtherExpensesGrp/Desc0SPECIAL PROJECT EXPENSE
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES AND OTHER
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt2664
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03567
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17968
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2-2972
IRS990/OtherExpensesGrp/ProgramServicesAmt0106990
IRS990/OtherExpensesGrp/ProgramServicesAmt183933
IRS990/OtherExpensesGrp/ProgramServicesAmt226189
IRS990/OtherExpensesGrp/ProgramServicesAmt314711
IRS990/OtherExpensesGrp/TotalAmt0110557
IRS990/OtherExpensesGrp/TotalAmt183933
IRS990/OtherExpensesGrp/TotalAmt234157
IRS990/OtherExpensesGrp/TotalAmt312403
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010874
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049856
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt081323
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142053
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0499
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02288
IRS990/PayrollTaxesGrp/ProgramServicesAmt03732
IRS990/PayrollTaxesGrp/TotalAmt06519
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0956175
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0956175
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AL MALINOWSKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713900
IRS990/ProgramServiceRevenueGrp/BusinessCd1713900
IRS990/ProgramServiceRevenueGrp/BusinessCd2713900
IRS990/ProgramServiceRevenueGrp/Desc0CAMP REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PARK USE FEES
IRS990/ProgramServiceRevenueGrp/Desc2HISTORIC CRAIL RANCH
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt071475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115706
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21485
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC TRAILS - ATTAIN AND HOLD PUBLIC TRAIL EASEMENTS, CONSTRUCT NEW TRAILS AND MAINTAIN TRAILS FOR BIG SKY RESIDENTS AND ITS VISITORS. CURRENTLY CARE FOR AND OPERATE 16 MILES OF PUBLIC TRAILS FOR RECREATIONAL USES AND SAFE PEDESTRIAN AND BICYCLE ROUTES THROUGHOUT THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0194479
IRS990/ProgSrvcAccomActy3Grp/Desc0CAMP BIG SKY - ORGANIZATION AND OPERATION OF THE CAMP BIG SKY AND BIG SKY BROADWAY FOR MORE THAN 150 YOUTH AGES 5-14 YEARS OF AGE ANNUALLY, PROMOTING YOUTH PROGRAMS AND ATHLETICS DURING THE SUMMER MONTHS. THESE PROGRAMS INCLUDE ENVIRONMENTAL EDUCATION, SWIMMING, GOLFING, TENNIS, SOCCER, HISTORY, HIKING, THEATRE AND COMMUNITY SERVICE AND IS THE ONLY FULL-TIME SUMMER YOUTH PROGRAM THAT OPERATES DURING WORKING HOURS FOR PARENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt098606
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt071475
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HISTORIC CRAIL RANCH AND OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt039766
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01485
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0578966
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02448
IRS990/PYOtherExpensesAmt0644762
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0102342
IRS990/PYRevenuesLessExpensesAmt0-157338
IRS990/PYSalariesCompEmpBnftPaidAmt0196332
IRS990/PYTotalExpensesAmt0841094
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0683756
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt011181
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0569155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0578966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0594449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0467051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0172334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02381955
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02696
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02448
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02385
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02525
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012171
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01431208
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93730
IRS990ScheduleA/PublicSupportPY170Pct00.80360
IRS990ScheduleA/PublicSupportTotal170Amt02243938
IRS990ScheduleA/SubstantialContributorsTotAmt0138017
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0569155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0578966
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0594449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0467051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0172334
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02381955
IRS990ScheduleA/TotalSupportAmt02394126
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0837767
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0246632
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01084399
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0981175
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0956175
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt025000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0962175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0981175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt06000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0968012
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0962175
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt05837
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01068803
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt072825
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0968012
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0173616
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01316638
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0112628
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01068803
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0360463
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt021191
IRS990ScheduleD/DonatedServicesUseFcltsAmt021191
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt071
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015729
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015800
IRS990ScheduleD/ExpensesNotReportedAmt073961
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0661865
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01305961
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01305961
IRS990ScheduleD/OtherExpensesIncludedAmt052770
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0979472
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0470882
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01450354
IRS990ScheduleD/OtherRevenueAmt052770
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt073961
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0673046
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BSCO'S PERMANENTLY RESTRICTED ENDOWMENT CONSISTS OF LAND THAT BECAME THE BIG SKY COMMUNITY PARK. THE BIG SKY COMMUNITY PARK IS HELD BY BSCC FOR USE BY THE BIG SKY COMMUNITY AND THE GENERAL PUBLIC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EVENTS DIRECT EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EVENTS DIRECT EXPENSES

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Filings

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