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    <ReturnTs>2024-02-17T23:57:49Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>871789477</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG SKY ARTISTS COLLECTIVE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <PhoneNum>4069953596</PhoneNum>
      <USAddress>
        <AddressLine1Txt>POB 160901</AddressLine1Txt>
        <CityNm>Big Sky</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59718</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Margaret Shane</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>4069953596</PhoneNum>
      <SignatureDt>2024-02-17</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
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      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>2000</EOYAmt>
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      <PrimaryExemptPurposeTxt>To build a community of artists that live and/or work in Big Sky MT. To support, inspire and promote the local artists in our community. To facilitate monthly meetings for artists to support, inspire and work together to plan a season of opportunities for showing and selling their work.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Running a year round gallery for sales of artwork currently 29 member artists. Work with community to provide sales opportunities through out the year. Providing workshops and classes for the members and general public.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>169639</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>169639</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Margaret Shane</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Patty Bauchman</PersonNm>
        <TitleTxt>Vis President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Joanna McCoy</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michelle Kristula Green</PersonNm>
        <TitleTxt>Communications/Secty</TitleTxt>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <OtherSupportSumAmt>0</OtherSupportSumAmt>
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        <TotalAmt>975</TotalAmt>
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        <PersonNm>Margaret Shane</PersonNm>
        <RelationshipWithOrgTxt>officer</RelationshipWithOrgTxt>
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        <OriginalPrincipalAmt>1000</OriginalPrincipalAmt>
        <BalanceDueAmt>1000</BalanceDueAmt>
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        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
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        <PersonNm>Michelle Kristula Green</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 2 line 1 and 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Two officers provided a loan to the organization that was for the security deposit for the rental space that houses the Gallery</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>insurance, office supplies,</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Show entry fees, Commissions from art sales and member rent contributions</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>loan from members for building deposit</ExplanationTxt>
      </SupplementalInformationDetail>
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