2024-08-13T15:03:02-07:00 2023-09-30 820467399 Rudd & Company PLLC 3805 Valley Commons Dr Ste 7 Bozeman MT 59718 990 2022-10-01 810361994 BIG SKY OWNERS ASSOCIATION INC BIGS 4069954166 PO BOX 160057 BIG SKY MT 59716 SUZAN SCOTT Executive Director 2024-08-13 true true DANE HANCOCK CPA P01821031 4065853393 2022 2024-08-08 14:25:15Z SUZAN SCOTT PO BOX 160057 BIG SKY MT 59716 1821130 false X WWW.BIGSKYMT.ORG X 1972 MT 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. 9 9 8 6 0 262000 1120548 1483427 1376 63688 -2301 -2817 1119623 1806298 0 0 438406 543173 0 0 626576 669037 1064982 1212210 54641 594088 2466028 3026380 967469 933733 1498559 2092647 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, COMFORM, HAPPINESS, AND WELL BEING OF THE RESIDENTS, PROPERTY OWNERS, AND MEMBERS OF THE ASSOCIATION. false false 1096780 THE ASSOCIATION REPRESENTS APPROXIMATELY 2,400 MEMBERSHIP INTERESTS. BIG SKY OWNERS ASSOCIATION IS A MASTER ASSOCIATION TYPE OF COMMON INTEREST REALTY ASSOCIATION ORGANIZED FOR ADMINISTERING THE COMMON PROPERTY AND PROVIDING SHARED SERVICES AND ASSESSING MEMBERS OF THE PARTICIPATING DEVELOPMENTS FOR THEIR PORTION OF THE RELATED EXPENSES. 1096780 false true false true false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 6 0 true 8 true false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X X SUZAN SCOTT 4069954166 PO BOX 160057 BIG SKY MT 59716 SUZAN SCOTT Executive Dir. 40.00 0.00 X 142311 0 9166 GEORGE MUELLER CHAIR 2.00 0.00 X X 0 0 0 CLAY LORINSKY VICE CHAIR 2.00 0.00 X X 0 0 0 KENNY HOLTZ Treasurer 2.00 0.00 X X 0 0 0 WILL BRENNECKE Director 2.00 0.00 X 0 0 0 MAGGIE GOOD Secretary 2.00 0.00 X X 0 0 0 ERIC OSSORIO Director 2.00 0.00 X 0 0 0 WALT ANDREWS Director 2.00 0.00 X 0 0 0 MORGAN BROOKE Director 2.00 0.00 X 0 0 0 MICHELLE HORNING Director 2.00 0.00 X 0 0 0 142311 9166 1 false true false K7 SNOW WORKS PO BOX 160801 BIG SKY MT 597160801 SNOW PLOWING 440143 1 262000 262000 ARCHITECTURAL FEES 541300 42500 42500 MEMBERSHIP ASSESSMENTS 900099 1020060 1020060 PENALTIES AND FEES 541900 336176 336176 SNOW REMOVAL 811000 84691 84691 1483427 63688 63688 0 0 12015 14832 -2817 -2817 -2817 0 0 0 0 0 1806298 1483427 60871 0 0 0 0 151477 151477 0 265628 265628 15525 15525 76331 76331 34212 34212 0 15274 15274 9450 9450 0 0 0 0 0 45018 5402 39616 14552 14552 0 13086 13086 1197 1197 0 15169 15169 0 0 8117 6494 1623 20015 20015 ROAD MAINTENANCE 479315 479315 BAD DEBTS 15000 15000 STRATEGIC PLAN 10253 10253 ASSOCIATION DUES 9952 9952 12639 12639 1212210 1096780 115430 0 100 89 1792827 2032893 0 8985 52586 0 0 0 0 2872 8992 1169168 237348 661239 931820 0 0 0 0 5 0 2466028 3026380 93300 103314 100000 874169 730419 967469 933733 X 1498559 2092647 1498559 2092647 2466028 3026380 594088 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true false 92712 92712 534348 189257 345091 56194 48091 8103 485914 485914 931820 ARCHITECTURAL COMMITTEE PERFORM DEPOSITS 729419 SECURITY DEPOSITS 1000 730419 X X X false false false false false false false false false SUZAN SCOTT Executive Dir. 122211 12500 7600 9166 151477 Form 990, Part VI, Section A, Line 6 BIG SKY OWNERS ASSOCIATION HAS MEMBERS DEFINED IN THE BYLAWS AS "A PERSON WHO IS AN OWNER OF A UNIT, LOT, OR TRACT" WITHIN THE GEOGRAPHICAL JURISDICTION OF THE ASSOCIATION Form 990, Part VI, Section A, Line 7a BIG SKY OWNERS ASSOCIATION IS A MEMBERSHIP ORGANIZATION. THE MEMBERSHIP ELECTS THE BOARD OF GOVERNANCE Form 990, Part VI, Section A, Line 7b DECISIONS REQUIREING APPROVAL BY THE MEMBERS ARE DEFINED IN THE ARTICLES OF INCORPORATION AND BYLAWS Form 990, Part VI, Section B, Line 11b AFTER THE FORM 990 IS PREPARED, THREE LEVELS OF REVIEW FOLLOW: FIRST, A STAFF MEMBERS 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, Section B, Line 12c TWICE PER YEAR (JANUARY AND JULY) THE OFFICE MANAGER CONTACTS ALL BOARD MEMBERS AND REQUESTS AN UPDATE OF THE CONFLICT OF INTEREST STATEMENT. THE EXECUTIVE DIRECTOR ALSO REVIEWS EACH CONFLICT OF INTEREST STATEMENT. Form 990, Part VI, Section B, Line 15a 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, INCLUDEING WAGES AND BENEFITS, ARE THEN VOTED ON AND APPROVED BY THE FULL BOARD AT THE ANNUAL BUDGET MEETING. Form 990, Part VI, Section C, Line 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST, AS WELL AS ON THE BIG SKY OWNERS ASSOCIATION WEBSITE.