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    <ReturnTs>2024-11-21T20:44:58Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844382883</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG SKY BIRD &amp; BIRDIE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <PhoneNum>4064983121</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 23574</AddressLine1Txt>
        <CityNm>Billings</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59104</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Chad Raisland</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>4064983121</PhoneNum>
      <SignatureDt>2024-11-21</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.bigskybirdandbirdie.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>156254</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>106235</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="106235" referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">50019</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>37394</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12625</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>118860</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>82500</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>2396</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>29338</OtherExpensesTotalAmt>
      <TotalExpensesAmt>114234</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4626</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>2555</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-2490</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>4691</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>2555</BOYAmt>
        <EOYAmt>4691</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>2555</BOYAmt>
        <EOYAmt>4691</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>2555</BOYAmt>
        <EOYAmt>4691</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>An organization formed for the purpose of fundraising and making distributions to organizations that support youth in need, military veterans, and educational development and qualify under section 501c3.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Raised funds to create life-changing wishes for children with critical illnesses in Wyoming through the two-day Oil City Bird and Birdie event. Funds remitted directly to Make-A-Wish Wyoming, an exempt 501(c)103 charity, to grant wishes to children between the ages of 2 1/2 and 18.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>47500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>66400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Raised funds to prevent hunger and homelessness and alleviate poverty in Yellowstone County, MT through the annual two-day Big Sky Bird and Birdie event. Funds remitted directly to Billings Family Service, an exempt 501(c)3 charity, to support their food, clothing, and education programs and services.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>35000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>47835</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>114235</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jay Jamieson</PersonNm>
        <TitleTxt>Director and Vice-President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Justin Kegel</PersonNm>
        <TitleTxt>Director and President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Luke Studer</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Chad Raisland</PersonNm>
        <TitleTxt>Director, Secretary, and Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mitch Thompson</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Justin Kegel</PersonNm>
        <TitleTxt>Director and President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jay Jamieson</PersonNm>
        <TitleTxt>Director and Vice-President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Chad Raisland</PersonNm>
        <TitleTxt>Director, Secretary, and Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mitch Thompson</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Luke Studer</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Chad Raisland Treasurer</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 23574</AddressLine1Txt>
          <CityNm>Billings</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>591043574</ZIPCd>
        </USAddress>
        <PhoneNum>4064983121</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>25658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31748</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39200</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106235</CurrentTaxYearAmt>
        <TotalAmt>202841</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31748</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39200</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106235</CurrentTaxYearAmt>
        <TotalAmt>202841</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>41544</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>161297</PublicSupportTotal170Amt>
      <TotalSupportAmt>202841</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>310736</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.79520</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.00000</PublicSupportPY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="ScheduleG" documentName="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>Golf/Shooting</Event1Nm>
        <GrossReceiptsEvent1Amt>156254</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>106235</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>50019</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>2500</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>5821</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>14038</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15035</OtherDirectExpensesEvent1Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>156254</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>106235</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>50019</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>2500</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>5821</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>14038</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15035</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>37394</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12625</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Cash grant to Family Service, 3927 1st Ave S, Billings, MT 59101 to prevent hunger, homelessness, and poverty. Amount: $35,000. Cash grant to Make a Wish Wyoming, 236 W 1st Street, Casper, WY 82601 to grant wishes for children with critical illnesses. Amount: $47,500 .</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses for golf and shooting fees. Amount $28,389. Expenses for Post Office Box Renewal, Website Domain Renewal, Annual Secretary of State Registration Fee, Volunteer Shirts: Amount $949.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Refund of duplicate entry fee for Liberty Energy: Amount $-3,000. Reversal of direct expenses from fundraising event: Amount $510.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>The treasurer of the organization had a family emergency at the time of the filing due date. Also, this is the first 990-EZ return the organization has filed. Return filings for the previous years satisfied the 990-N (e-Postcard) requirements of having gross receipts normally equal to/less than $50,000. The organization did not become aware a 990-EZ filing was required for 2023 until later this year following receipt of a letter from the IRS.</ExplanationTxt>
    </ReasonableCauseExplanation>
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