﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-15T14:35:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200402781</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COLLEEN BLACK and CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1925 CENTRAL AVE</AddressLine1Txt>
        <CityNm>BILLINGS</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59102</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810403383</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG SANDY ROTARY CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 224</AddressLine1Txt>
        <CityNm>BIG SANDY</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59520</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BOB NELSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4063902695</PhoneNum>
      <SignatureDt>2024-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK KUEHN</PreparerPersonNm>
      <PTIN>P00678634</PTIN>
      <PhoneNum>4062481040</PhoneNum>
      <PreparationDt>2024-10-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>96493</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35000</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3376</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>54970</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>21524</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>33446</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>3147</OtherRevenueTotalAmt>
      <TotalRevenueAmt>74969</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>46264</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>12547</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59311</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15658</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>108250</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>450</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>124358</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>108250</BOYAmt>
        <EOYAmt>124358</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>108250</BOYAmt>
        <EOYAmt>124358</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>108250</BOYAmt>
        <EOYAmt>124358</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CIVIC ORGANIZATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CIVIC PROJECTS: VARIOUS SERVICES FOR THE CITY OF BIG SANDY, MONTANA. PROJECTS INCLUDE CHRISTMAS LIGHTS, THE EASTER EGG HUNT, FLOWERS FOR THE PARKS, FIREWORKS, BANNERS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>34781</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>34781</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY PROJECTS FOR THE CITY OF BIG SANDY AND SURROUNDING AREA INCLUDES ASSISTANCE TO THE SENIOR CENTER, THE BIG SANDY LIBRARY, THE CULTURAL CENTER, AND THE MEDICAL CENTER.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>125</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH ACTIVITIES: STUDENT SCHOLARSHIPS,SKI TRIPS,SCHOOL EQUIPMENT,GRADUATION,DANCE ACTIVITIES,LITTLE LEAGUE,SUMMER CAMPS, PUNT-PASS-KICK,YOUTH CLUBS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>9668</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>9668</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other program services</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1690</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1690</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>46264</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELANIE SCHWARZBACK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHON TESTER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RHONDA WORKS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB NELSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BOB NELSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 224</AddressLine1Txt>
          <CityNm>BIG SANDY</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59520</ZIPCd>
        </USAddress>
        <PhoneNum>4063902695</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>32413</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34397</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33069</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38376</CurrentTaxYearAmt>
        <TotalAmt>173551</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>32413</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34397</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33069</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38376</CurrentTaxYearAmt>
        <TotalAmt>173551</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>23546</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>150005</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>39</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>39</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>5425</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2153</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2941</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3649</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3147</CurrentTaxYearAmt>
        <TotalAmt>17315</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>190905</TotalSupportAmt>
      <PublicSupportCY170Pct>0.78580</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.93080</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>MT</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>BANQUET</Event1Nm>
        <GrossReceiptsEvent1Amt>54970</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>54970</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>7080</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>1000</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>10838</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2606</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>54970</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>54970</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>7080</CashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>1000</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>10838</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2606</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21524</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>33446</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BIG SANDY ROTARY CLUB WAS GRANTED EXEMPT STATUS UNDER IRS CODE SECTION 501(C)(3), EFFECTIVE AS OF NOVEMBER 3, 2017 WITH THE INTENTION OF COMMENCING ACTIVITIES UNDER THIS STATUS AS OF JANUARY 1, 2018. THE ORGANIZATION AMENDED ITS ORGANIZING DOCUMENTS TO REFLECT THE NEW EXEMPT STATUS AND TO INCLUDE THE IRS REQUIRED LANGUAGE REGARDING ITS EXEMPT PURPOSE AND THE DISSOLUTION CLAUSE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTMEMEBERSHIP MEAL REVENUES 2,434RENTS AND LEASE INCOME 200OTHER INCOME 513</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CIVIC PROJECTS GRANTEE CITY OF BIG SANDY STREET 115 JOHANNES AVENUE CITY, STATE, ZIP BIG SANDY, MT 59520RELATIONSHIP NONE AMOUNT 34,781ACTIVITY COMMUNITY PROJECTS GRANTEE CITY OF BIG SANDY/SURROUNDING AREA STREET 398 1ST AVENUE CITY, STATE, ZIP BIG SANDY, MT 59520RELATIONSHIP NONE AMOUNT 125ACTIVITY YOUTH ACTIVITIES/SCHOLARSHIPS GRANTEE VARIOUS STREET LITTLE LEAGUE,THEATER,CAMP,SPORTS CITY, STATE, ZIP BIG SANDY, MT 59520RELATIONSHIP NONE AMOUNT 9,668ACTIVITY ROTARY PROJECTS GRANTEE ROTARY INTERNATIONAL STREET ONE ROTARY CENTER-1560 SHERMAN AVE CITY, STATE, ZIP EVANSTON, IL 60201RELATIONSHIP NATIONAL ORGANIZATION AMOUNT 1,690</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDUES AND ASSOCIATIONS 3,464MEALS AND CATERING 5,437OFFICE EXPENSES 1,765SUPPLIES AND MATERIALS 1,881</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTCASH RECONCILIATION ADJUSTMENT 450</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ROTARY PROJECTS: CONTRIBUTIONS TO ROTARY INTERNATIONAL TO ASSIST IN THE FUNDING OF ACTIVITIES AND PROJECTS CONDUCTED THROUGHOUT THE WORLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>