2025-12-10T12:11:23-06:00 2025-06-30 931675473 RED ROCK ACCOUNTING SOLUTIONS 189 BLARNEY BLVD BUTTE MT 59701 990 2024-07-01 810520589 BIG SKY COMMUNITY ORGANIZATION BIGS 4069932112 PO BOX 161404 BIG SKY MT 59716 JOHN MCGUIRE CHAIR 4069932112 2025-12-05 1 1 X LINSAY CARLSON P01528923 4062019120 2025-12-05 X 2024 2025-03-06 01:10:19Z X JOHN MCGUIRE PO BOX 161404 BIG SKY MT 59716 5275111 0 X HTTPS://BSCO.ORG X 1998 MT CONNECTING PEOPLE WITH RECREATIONAL AND ENRICHMENT OPPORTUNITIES. 15 15 65 50 0 0 6104196 4007452 252354 1074213 31900 23194 -160937 7666 6227513 5112525 12080 10681 0 0 2025685 2039019 0 0 287038 2626382 2778885 4664147 4828585 1563366 283940 29183006 29369073 830917 731117 28352089 28637956 X BIG SKY COMMUNITY ORGANIZATION IS A NONPROFIT ORGANIZATION DEDICATED TO FACILITATING YEAR-ROUND RECREATIONAL PROGRAMS, OUTDOOR SPACES, AND COMMUNITY PARTNERSHIPS THAT SERVE ALL OF BIG SKY ENHANCING ACCESS AND QUALITY OF LIFE FOR EVERYONE THAT LIVES, WORKS, AND PLAYS HERE. 0 0 1455603 55870 PARKS & TRAILS - BSCO PLANS, CONSTRUCTS, AND MAINTAINS AN EXTENSIVE NETWORK OF PARKS AND TRAILS THROUGHOUT THE BIG SKY AREA. THESE PUBLIC SPACES SUPPORT OUTDOOR RECREATION, ENVIRONMENTAL EDUCATION, AND COMMUNITY WELLNESS. THE ORGANIZATION ACTIVELY COLLABORATES WITH LOCAL PARTNERS TO EXPAND ACCESS AND PRESERVE NATURAL RESOURCES.BSCO OPERATES AND MAINTAINS ICE-RELATED RECREATIONAL FACILITIES, INCLUDING THE COMMUNITY SKATING RINK. THESE PROGRAMS OFFER SEASONAL OPPORTUNITIES FOR ICE SKATING, HOCKEY, AND OTHER WINTER SPORTS, PROMOTING ACTIVE LIFESTYLES AND COMMUNITY ENGAGEMENT DURING COLDER MONTHS. 2008769 10681 880175 BASE - THE BIG SKY COMMUNITY CENTER SERVES AS A CENTRAL HUB FOR RECREATION, EDUCATION, AND SOCIAL CONNECTION. BSCO MANAGES THE FACILITY AND ITS PROGRAMMING, WHICH INCLUDES FITNESS CLASSES, CULTURAL EVENTS, AND MEETING SPACES FOR LOCAL ORGANIZATIONS. THE CENTER SUPPORTS BSCO'S BROADER GOAL OF FOSTERING A VIBRANT AND INCLUSIVE COMMUNITY. 125478 139774 CAMP BIG SKY - THIS CAMP RUNS VARIOUS PROGRAMS FOR KIDS AGED 6 TO 13, WHILE SUPPORTING WORKING PARENTS IN THE SUMMER. 78653 YOUTH DEVELOPMENT - BSCO PROVIDES A VARIETY OF YOUTH-FOCUSED PROGRAMS DESIGNED TO PROMOTE PHYSICAL ACTIVITY, SOCIAL ENGAGEMENT, AND PERSONAL GROWTH. THESE INCLUDE AFTER-SCHOOL ACTIVITIES AND SPORTS LEAGUES THAT FOSTER LEADERSHIP, TEAMWORK, AND HEALTHY LIFESTYLES AMONG LOCAL YOUTH. 31291 HISTORIC CRAIL RANCH - BSCO OFFERS GUIDED TOURS AND EDUCATIONAL OPPORTUNITIES TO HELP ENSURE THIS MEANINGFUL PIECE OF SHARED HISTORY IS NOT ONLY PRESERVED BUT REMAINS ACCESSIBLE FOR EVERYONE TO ENJOY. 164024 FITNESS, WELLNESS AND RECREATION - BSCO OFFERS INDOOR AND OUTDOOR FITNESS CLASSES FOR ALL LEVELS. BSCO ALSO OFFERS A VARIETY OF LEAGUES FOR ALL ABILITY LEVELS INCLUDING SOFTBALL, HOCKEY, CURLING, VOLLEYBALL AND FUTSAL. 273968 3863818 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 19 0 1 65 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA CO CT FL GA IL KS MI MN NJ NY PA SC TN WI KY ND RI NM X X BIG SKY COMMUNITY ORGANIZATION 4069932112 PO BOX 161404 BIG SKY MT 59716 JOHN MCGUIRE CHAIR 2.00 X X 0 0 0 ELIZABETH MCRAE VICE CHAIR 2.00 X X 0 0 0 SUE ELLIOTT SECRETARY 2.00 X X 0 0 0 BRAD WEIRICK TREASURER 2.00 X X 0 0 0 NANCY BAUCHMAN BOARD MEMBER 2.00 X 0 0 0 RYAN BLECHTA BOARD MEMBER 2.00 X 0 0 0 ERIKA FROUNFELKER BOARD MEMBER 2.00 X 0 0 0 MATT KIDD BOARD MEMBER 2.00 X 0 0 0 CHAD WILSON BOARD MEMBER 2.00 X 0 0 0 TIM MCKENNA BOARD MEMBER 2.00 X 0 0 0 DAVID HOUGH BOARD MEMBER 2.00 X 0 0 0 TALLIE LANCEY BOARD MEMBER 2.00 X 0 0 0 KRISTA TRAXLER BOARD MEMBER 2.00 X 0 0 0 PATRICK SULLIVAN BOARD MEMBER 2.00 X 0 0 0 KIM KIRCHER BOARD MEMBER 2.00 X 0 0 0 WHITNEY MONTGOMERY FORMER CEO 40.00 X 182830 0 12623 MADELEINE FEHER CEO 40.00 X 115887 0 14638 298717 0 27261 2 0 1 0 RENNER SPORTS SURFACES 2775 WEST 17TH AVE DENVER CO 80204 CONSTRUCTION 696011 LAMCO LLC 115 BRIDGER PEAK RD BELGRADE MT 59714 CONSTRUCTION 198455 2 338442 1553878 2115132 121458 4007452 PASSHOLDERS 713940 878569 878569 TUITION AND FEES 611600 139774 139774 PARK USE FEES 713990 55870 55870 1074213 23194 23194 40171 0 40171 40171 40171 109526 338442 153286 -43760 -43760 18949 9300 9649 9649 MISC. REVENUE-RELATED- 713940 1606 1606 1606 5112525 1075819 0 29254 10681 10681 320083 255988 45025 19070 1425261 904589 348593 172079 21551 13837 5226 2488 108639 91561 5295 11783 163485 97492 51484 14509 82848 59818 23030 86829 750 86079 35558 1465 22091 12002 8632 511 3312 4809 165335 66280 86752 12303 26767 720 26047 139224 136541 2683 20915 3939 16391 585 14358 13981 377 1454112 1423887 30225 194879 187809 7070 REPAIRS & MAINTENANCE 321035 319852 1183 PROGRAM EXPENSE 88352 87395 957 SPECIAL PROJECTS 68979 156176 -87839 642 BANK & CC MERCHANT FEES 43690 29374 4705 9611 27372 1172 26200 4828585 3863818 677729 287038 1338841 1056476 257607 258972 110000 125250 262623 708366 55338 5120 32803000 5783043 27135628 27019957 22969 194932 29183006 29369073 526227 469111 208955 48639 90275 36343 5460 177024 830917 731117 X 26669951 26936570 1682138 1701386 28352089 28637956 29183006 29369073 283940 1927 0 X 0 1 X 1 0 X 5758849 5451710 5500457 5991070 4007452 26709538 5758849 5451710 5500457 5991070 4007452 26709538 600609 26108929 20496 11974 7058 33165 63365 136058 36743 65499 1977 5034 1606 110859 26956455 2002610 0.96860 0.76110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X EDUCATION PROGRAMS 0 974419 1927 976346 973541 878 974419 974548 -1007 973541 976054 -1506 974548 971175 4879 976054 0.02000 0.98000 1 0 3868461 3868461 18984388 2945281 16039107 1193208 730044 463164 8756943 2107718 6649225 27019957 LEASE LIABILITY 177024 177024 X 5177709 1927 11900 -10681 3146 5174563 -62038 -62038 5112525 4891842 11900 62038 73938 4817904 10681 10681 4828585 PART III, LINE 1A: THE COLLECTION CONSISTS OF CULTURAL AND HISTORICAL ITEMS THAT HAVE BEEN RESTORED AND ARE MAINTAINED AT THE HISTORIC CRAIL RANCH FOR EDUCATIONAL PURPOSES. COLLECTION ITEMS ACQUIRED THROUGH DONATION ARE NOT CAPITALIZED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. IF COLLECTION ITEMS ARE REMOVED THROUGH SALE, THE PROCEEDS MUST BE USED FOR THE COLLECTION AT A LATER DATE. PART III, LINE 4: THE COLLECTION CONSISTS OF CULTURAL AND HISTORICAL ITEMS RESTORED AND MAINTAINED AT THE HISTORIC CRAIL RANCH FOR EDUCATIONAL PURPOSES AND PRESERVATION OF THE BIG SKY COMMUNITY'S HISTORY FOR FUTURE GENERATIONS. PART V, LINE 4: BSCO'S PERMANENTLY RESTRICTED ENDOWMENT CONSISTS OF LAND THAT BECAME THE BIG SKY COMMUNITY PARK. THE BIG SKY COMMUNITY PARK IS HELD BY BSCO FOR USE BY THE BIG SKY COMMUNITY AND THE GENERAL PUBLIC. BSCO'S BOARD DESIGNATED ENDOWMENT IS HELD AT MONTANA COMMUNITY FOUNDATION FOR THE BENEFIT OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANT INCOME USED TO PAY SCHOLARSHIPS -10,681. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENTS DIRECT EXPENSES -61,572. GAMING EVENTS DIRECT EXPENSES -465. ROUNDING -1. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS DIRECT EXPENSES 61,572. GAMING EVENTS DIRECT EXPENSES 465. ROUNDING 1. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS PAID FROM GRANTS 10,681. ANNUAL GALA 439051 329525 109526 95752 6114 31652 5495 13131 4TH OF JULY RACE 8917 8917 1142 447968 338442 109526 95752 6114 31652 5495 14273 153286 -43760 18949 8835 465 0 18949 8835 465 9300 9649 MT 0 A LICENSE OR PERMIT IS NOT REQUIRED IN MONTANA TO CONDUCT GAMING ACTIVITY THAT DOES NOT INVOLVE ONLINE RAFFLE TICKET SALES. 0 1 0 1.00000 BIG SKY COMMUNITY ORGANIZATION PO BOX 161404 BIG SKY MT 59716 0 0 FORM 990 SCHEDULE G PART III OTHER GAMING ACTIVITY - THE VIP PASSPORT CAMPAIGN OFFERS 200 CHANCES TO WIN DONATED PRIZES FOR EVERY $100 DONATED. 1 SCHOLARSHIPS TO INDIVIDUALS 17 10681 FMV SCHOLARSHIPS FOR SUMMER CAMP AND BASE MEMBERSHIP PART I, LINE 2: ASSISTANCE IS PROVIDED TO INDIVIDUALS IN THE FORM OF SCHOLARSHIPS TO ATTEND SUMMER CAMP AND FOR BASE MEMBERSHIP. SCHOLARSHIPS ARE MONITORED BY THE BASE OPERATIONS MANAGER. X 0 0 0 0 0 0 0 0 0 WHITNEY MONTGOMERY FORMER CEO 182830 0 0 0 0 0 4849 0 7774 0 195453 0 0 0 X 2 20910 X 1 0 X AUCTION ITEMS 58 91713 FMV X VIP PASSPORT CAMPAIGN ITEMS 14 8835 FMV 0 0 0 PART I, LINE 33: THE HISTORIC MICHENER CABIN WAS MOVED TO THE HISTORIC CRAIL RANCH FOR PRESERVATION AND EDUCATIONAL USE. CONTRIBUTIONS OF HISTORICAL COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE RETURN. THE FINANCE COMMITTEE REVIEWS THE RETURN AND RECOMMENDS APPROVAL TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST QUESTIONNAIRES ARE COMPLETED ANNUALLY BY BOARD MEMBERS AND EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD'S EXECUTIVE COMMITTEE REVIEWS COMPARABLE DATA BEFORE DETERMINING THE CEO'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONAL DOCUMENTS ARE AVAILABLE ON THE WEBSITE AND/OR UPON REQUEST.