Civic Intelligence

Big Mountain Commercial Assn Inc

EIN 81-0522136 • 501(c)6 • Whitefish, MT

Profile

The primary exempt purpose of the big mountain commercial association is to provide funding for community transportation systems, maintenance services of the resort common areas, upkeep of informational and directional signs within the resort area and fund village improvements.

PO Box 4608Whitefish, MT 59937

bigmtncommercial.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.24x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.34x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-1.8%

Higher net margin than 28% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$57,292

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

1.8%

Faster asset growth than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

2.1%

Faster revenue growth than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,134,295

Up $20,007 (+1.8%) from 2023

Liabilities

Up

$276,473

Up $34,417 (+14%) from 2023

Net Assets

Down

$857,822

Down $14,410 (-1.7%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin28th percentile

Revenue

Up

$819,514

Up $17,196 (+2.1%) from 2023

Expenses

Down

$833,924

Down $15,818 (-1.9%) from 2023

Net Income

Up

-$14,410

Up $33,014 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $299,259Liabilities 2010: $92,680Net Assets 2010: $206,5792010Assets 2011: $326,394Liabilities 2011: $109,586Net Assets 2011: $216,8082011Assets 2012: $376,840Liabilities 2012: $87,088Net Assets 2012: $289,7522012Assets 2013: $486,492Liabilities 2013: $107,561Net Assets 2013: $378,9312013Assets 2014: $572,222Liabilities 2014: $102,627Net Assets 2014: $469,5952014Assets 2015: $573,506Liabilities 2015: $105,976Net Assets 2015: $467,5302015Assets 2016: $586,812Liabilities 2016: $124,205Net Assets 2016: $462,6072016Assets 2017: $633,721Liabilities 2017: $198,601Net Assets 2017: $435,1202017Assets 2018: $732,328Liabilities 2018: $134,060Net Assets 2018: $598,2682018Assets 2019: $808,100Liabilities 2019: $147,502Net Assets 2019: $660,5982019Assets 2020: $881,133Liabilities 2020: $163,448Net Assets 2020: $717,6852020Assets 2021: $1,013,506Liabilities 2021: $197,886Net Assets 2021: $815,6202021Assets 2022: $1,145,471Liabilities 2022: $225,815Net Assets 2022: $919,6562022Assets 2023: $1,114,288Liabilities 2023: $242,056Net Assets 2023: $872,2322023Assets 2024: $1,134,295Liabilities 2024: $276,473Net Assets 2024: $857,8222024

Highlighted filing

2024

Assets$1,134,295
Liabilities$276,473
Net Assets$857,822
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $430,642Expenses 2010: $405,480Net Income 2010: $25,1622010Revenue 2011: $444,938Expenses 2011: $434,709Net Income 2011: $10,2292011Revenue 2012: $482,142Expenses 2012: $409,198Net Income 2012: $72,9442012Revenue 2013: $532,434Expenses 2013: $443,255Net Income 2013: $89,1792013Revenue 2014: $561,018Expenses 2014: $470,354Net Income 2014: $90,6642014Revenue 2015: $534,826Expenses 2015: $536,891Net Income 2015: -$2,0652015Revenue 2016: $548,750Expenses 2016: $553,673Net Income 2016: -$4,9232016Revenue 2017: $634,257Expenses 2017: $661,744Net Income 2017: -$27,4872017Revenue 2018: $664,584Expenses 2018: $501,436Net Income 2018: $163,1482018Revenue 2019: $641,494Expenses 2019: $579,164Net Income 2019: $62,3302019Revenue 2020: $623,254Expenses 2020: $566,167Net Income 2020: $57,0872020Revenue 2021: $758,485Expenses 2021: $660,550Net Income 2021: $97,9352021Revenue 2022: $855,958Expenses 2022: $751,922Net Income 2022: $104,0362022Revenue 2023: $802,318Expenses 2023: $849,742Net Income 2023: -$47,4242023Revenue 2024: $819,514Expenses 2024: $833,924Net Income 2024: -$14,4102024

Highlighted filing

2024

Revenue$819,514
Expenses$833,924
Net Income-$14,410
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,134,295
Liabilities
$276,473
Net assets
$857,822
Revenue
$819,514
Expenses
$833,924
Net income
-$14,410
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.28$0.86$0.82$0.83$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.24$0.87$0.80$0.85$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.23$0.92$0.86$0.75$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.20$0.82$0.76$0.66$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.16$0.72$0.62$0.57$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.15$0.66$0.64$0.58$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.13$0.60$0.66$0.50$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.44$0.63$0.66$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.46$0.55$0.55$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.11$0.47$0.53$0.54$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.10$0.47$0.56$0.47$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.11$0.38$0.53$0.44$0.09
2012Summary only. Only limited summary data is available for this year.$0.38$0.09$0.29$0.48$0.41$0.07
2011Summary only. Only limited summary data is available for this year.$0.33$0.11$0.22$0.44$0.43$0.01
2010Summary only. Only limited summary data is available for this year.$0.30$0.09$0.21$0.43$0.41$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$836,054
Mission and Program Overview

Mission

The primary exempt purpose of the big mountain commercial association is to provide funding for community transportation systems, maintenance services of the resort common areas, upkeep of informational and directional signs within the resort area and fund village improvements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$872,232$857,822▼ $14,410
Savings and Temporary Cash Investments$789,367$800,487▲ $11,120
Accounts Receivable$111,757$144,742▲ $32,985
Land, Buildings, and Equipment, Net$7$102,691▲ $102,684
Cash and Non-Interest-Bearing Accounts$213,157$86,375▼ $126,782
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,114,288$1,134,295▲ $20,007
Liabilities
Deferred Revenue$146,401$159,012▲ $12,611
Accounts Payable and Accrued Expenses$95,655$117,461▲ $21,806
Total Liabilities$242,056$276,473▲ $34,417
Net Assets / Fund Balance
Total Net Assets Fund Balance$872,232$857,822▼ $14,410
Total Liabilities and Net Assets / Fund Balance$1,114,288$1,134,295▲ $20,007

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$102,691$88,143$190,834
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kim WortmanExecutive DirectorFT$57,292$57,292

Board Members and Trustees

NameTitle
Kris TruebaBoard Chair
Daniel LoveridgeDirector
Davey GordonDirector
Katie RommereimDirector
Kiandra WaggonerDirector
Mary SmithDirector
Monica MolinaDirector
Riley PolumbusDirector
Tiffany NitschkeDirector
Tom BurkDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$57,678
Program Service Revenue
$724,725
Investment Income
$11,120
Other Revenue
$25,991
All Other Contributions
$24
Change in Net Assets
$-14,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$769,635
Salaries, Compensation, and Employee Benefits$61,789
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$57,292
Payroll Taxes---$4,497
Office Expenses---$2,679
Fees for Services Other---$2,500
Grants to Domestic Orgs---$2,500
Other Expenses---$2,079
All Other Expenses---$2,070
Travel---$1,870
Fees for Services Accounting---$1,685
Occupancy---$1,312
Insurance---$1,174
Depreciation Depletion---$1,154
Advertising---$109
Interest---$105
Total Functional Expenses$0$0$0$833,924
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,531
Fundraising Direct Expenses$16,540
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Brewfest$22,286$22,286$7,160$15,126
Summer Brewfest$15,245$15,245$7,961$7,284
Total Events$37,531$37,531$16,540$20,991
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 11B

“The governing body meets prior to the filing of the tax return to review the contents of the return.”

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

“At the annual meeting the governing body reviews the conflict of interest policy asks all officers and directors to disclose any conflicts or potential conflicts of interest that they know of or are aware of.”

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

“The organization has one employee. The employee is reviewed annually by the governing body. The governing body reviews the employee's previous year's work performance and determines from it whether the employee's performance results in continued employment and/or additional compensation.”

Form 990, Part VI, Section C, Line 19

“The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Big Mountain Commercial Assn Inc
EIN
81-0522136
Phone
4062015669
Address
PO BOX 4608, WHITEFISH, MT 59937

Signing Officer

Name
Kris Trueba
Title
Board Chair
Phone
4062015669
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kris Trueba
Formed
1998
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
211

Preparer

Firm
Junkermierclarkcampanellastevens Pc
Address
P O BOX 1398, WHITEFISH, MT 59937-1398
Preparer
Jacob W Carter CPA
Phone
4068622597
Raw XML Appendix388 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt095655
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0117461
IRS990/AccountsReceivableGrp/BOYAmt0111757
IRS990/AccountsReceivableGrp/EOYAmt0144742
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS.
IRS990/AdvertisingGrp/TotalAmt0109
IRS990/AllOtherContributionsAmt024
IRS990/AllOtherExpensesGrp/TotalAmt02070
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04062015669
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4608
IRS990/BooksInCareOfDetail/USAddress/CityNm0WHITEFISH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059937
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0213157
IRS990/CashNonInterestBearingGrp/EOYAmt086375
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt057292
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt057678
IRS990/CYGrantsAndSimilarPaidAmt02500
IRS990/CYInvestmentIncomeAmt011120
IRS990/CYOtherExpensesAmt0769635
IRS990/CYOtherRevenueAmt025991
IRS990/CYProgramServiceRevenueAmt0724725
IRS990/CYRevenuesLessExpensesAmt0-14410
IRS990/CYSalariesCompEmpBnftPaidAmt061789
IRS990/CYTotalExpensesAmt0833924
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0819514
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0146401
IRS990/DeferredRevenueGrp/EOYAmt0159012
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01154
IRS990/Desc0PROVIDED A BUS SHUTTLE SERVICE, AT NO CHARGE, TO RESIDENTS AND VISITORS OF THE AREA. THE BUS SHUTTLE ALLOWS RESIDENTS, GUESTS, AND EMPLOYEES OF THE RESORT TO OBTAIN SAFE AND RELIABLE TRANSPORTATION TO AND FROM THE COMMUNITY OF WHITEFISH AND THE WHITEFISH MOUNTAIN RESORT.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01685
IRS990/FeesForServicesOtherGrp/TotalAmt02500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0KIANDRA WAGGONER
IRS990/Form990PartVIISectionAGrp/PersonNm1KRIS TRUEBA
IRS990/Form990PartVIISectionAGrp/PersonNm2TIFFANY NITSCHKE
IRS990/Form990PartVIISectionAGrp/PersonNm3MARY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM BURK
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL LOVERIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm6MONICA MOLINA
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVEY GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm8RILEY POLUMBUS
IRS990/Form990PartVIISectionAGrp/PersonNm9KATIE ROMMEREIM
IRS990/Form990PartVIISectionAGrp/PersonNm10KIM WORTMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1057292
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt016540
IRS990/FundraisingGrossIncomeAmt037531
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt015000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0836054
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01174
IRS990/InterestGrp/TotalAmt0105
IRS990/InvestmentIncomeGrp/ExclusionAmt011120
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011120
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt088143
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0102691
IRS990/LandBldgEquipCostOrOtherBssAmt0190834
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt042654
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0872232
IRS990/NetAssetsOrFundBalancesEOYAmt0857822
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt020991
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt020991
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt01312
IRS990/OfficeExpensesGrp/TotalAmt02679
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UNRELATED BUSINESS INCO
IRS990/OtherExpensesGrp/Desc1COMMUNITY TRANSPORTATIO
IRS990/OtherExpensesGrp/Desc2MAINT. RESORT COMMON AR
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DEVELOPMENT
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/OtherExpensesGrp/TotalAmt1699948
IRS990/OtherExpensesGrp/TotalAmt252900
IRS990/OtherExpensesGrp/TotalAmt32079
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING ON BUSES
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt05000
IRS990/OtherRevenueTotalAmt05000
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt04497
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KRIS TRUEBA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1485000
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc1BUS SHUTTLE SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0714375
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0714375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110350
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED NEEDED MAINTENANCE AND SERVICES TO THE COMMON AREAS OF THE RESORT; MAINTAINED PEDESTRIAN WALKWAYS AND VILLAGE COMMON AREAS; PROVIDED AND MAINTAINED VILLAGE LIGHTING AS WELL AS INFORMATIONAL AND DIRECTIONAL SIGNAGE. ALSO MAINTAINED THE BIG MOUNTAIN ROAD WITH SNOW REMOVAL AND SANDING.
IRS990/ProgSrvcAccomActy3Grp/Desc0SPONSORED SEVERAL FESTIVALS TO ASSIST IN PROVIDING FUNDING FOR THE COMMUNITY TRANSPORTATION SYSTEMS AND MAINTENANCE OF THE ROADS, WALKWAYS, AND COMMON AREAS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt053500
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt016116
IRS990/PYOtherExpensesAmt0785465
IRS990/PYOtherRevenueAmt021845
IRS990/PYProgramServiceRevenueAmt0710857
IRS990/PYRevenuesLessExpensesAmt0-47424
IRS990/PYSalariesCompEmpBnftPaidAmt059277
IRS990/PYTotalExpensesAmt0849742
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0802318
IRS990/ReconcilationRevenueExpnssAmt0-14410
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0872232
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0857822
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0789367
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0800487
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
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0102691
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088143
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0190834
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102691
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016540
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0750
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0750
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING BREWFEST
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SUMMER BREWFEST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0669
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022286
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037531
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022286
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037531
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020991
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015121
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07160
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07961
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0$5,000 WAS DONATED TO A RECIPIENT 501(C)(6) ORGANIZATION TO ASSIST IT IN ITS MISSION OF RAISING A STATED AMOUNT OF FUNDING TO SECURE ADDITIONAL SCHEDULED AIRLINE SERVICE TO THE AREA. THE RECIPIENT 501(C)(6) ORGANIZATION'S USAGE OF FUNDS IS LIMITED BY ITS OWN ORGANIZATIONAL DOCUMENTS AND THEREFORE NO MONITORING IS REQUIRED BY BIG MOUNTAIN COMMERCIAL ASSOCIATION INC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY MEETS PRIOR TO THE FILING OF THE TAX RETURN TO REVIEW THE CONTENTS OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING THE GOVERNING BODY REVIEWS THE CONFLICT OF INTEREST POLICY ASKS ALL OFFICERS AND DIRECTORS TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST THAT THEY KNOW OF OR ARE AWARE OF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS ONE EMPLOYEE. THE EMPLOYEE IS REVIEWED ANNUALLY BY THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE EMPLOYEE'S PREVIOUS YEAR'S WORK PERFORMANCE AND DETERMINES FROM IT WHETHER THE EMPLOYEE'S PERFORMANCE RESULTS IN CONTINUED EMPLOYMENT AND/OR ADDITIONAL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01114288
IRS990/TotalAssetsEOYAmt01134295
IRS990/TotalAssetsGrp/BOYAmt01114288
IRS990/TotalAssetsGrp/EOYAmt01134295
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt057678
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0833924
IRS990/TotalGrossUBIAmt05000
IRS990/TotalLiabilitiesBOYAmt0242056
IRS990/TotalLiabilitiesEOYAmt0276473
IRS990/TotalLiabilitiesGrp/BOYAmt0242056
IRS990/TotalLiabilitiesGrp/EOYAmt0276473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0872232
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0857822
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0724725
IRS990/TotalReportableCompFromOrgAmt057292
IRS990/TotalRevenueGrp/ExclusionAmt032111
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0724725
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0819514
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05000
IRS990/TotalVolunteersCnt0211
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01114288
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01134295
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01870
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 4608
IRS990/USAddress/CityNm0WHITEFISH
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059937
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0BIGMTNCOMMERCIAL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRIS TRUEBA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04062015669
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG MOUNTAIN COMMERCIAL ASSN INC
ReturnHeader/Filer/BusinessNameControlTxt0BIGM
ReturnHeader/Filer/EIN0810522136
ReturnHeader/Filer/PhoneNum04062015669
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4608
ReturnHeader/Filer/USAddress/CityNm0WHITEFISH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059937
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810348775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUNKERMIERCLARKCAMPANELLASTEVENS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 1398
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITEFISH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0599371398
ReturnHeader/PreparerPersonGrp/PhoneNum04068622597
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB W CARTER CPA
ReturnHeader/ReturnTs02025-05-12T16:03:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.