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    <ReturnTs>2025-10-08T19:01:21Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>853313360</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG SKY LABOR AND EMPLOYMENT INSTITUTE LLC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <PhoneNum>6145823939</PhoneNum>
      <USAddress>
        <AddressLine1Txt>57255 Interlachen</AddressLine1Txt>
        <CityNm>LA QUINTA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92253</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>G ROGER KING</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6145823939</PhoneNum>
      <SignatureDt>2025-10-08</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.bigskylaborandemployment.org</WebsiteAddressTxt>
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      <TypeOfOrganizationOtherDesc>LLC</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>142247</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>27500</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>94340</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>407</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>407</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>20000</OtherRevenueTotalAmt>
      <TotalRevenueAmt>142247</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>130820</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>130</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>130950</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11297</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1982</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13279</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>13279</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>1982</BOYAmt>
        <EOYAmt>13279</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1982</BOYAmt>
        <EOYAmt>13279</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE SOLE PURPOSE OF THE INSTITUTE IS TO HOLD AN ANNUAL CONFERENCE EACH YEAR IN BIG SKY, MONTANA. THE OBJECTIVE OF THE CONFERENCE IS TO BRING INFLUENTIAL EMPLOYEE, EMPLOYER, AND NEUTRAL LEADERS TOGETHER TO DISCUSS IMPORTANT LABOR AND EMPLOYMENT ISSUES. BRINGING SUCH INDIVIDUALS TOGETHER IN A BEAUTIFUL VENUE SUCH AS BIG SKY, MONTANA IS AN EXCELLENT WAY TO START MEANINGFUL DISCUSSION ABOUT SOLUTIONS TO SOME OF THE CHALLENGES FACING OUR COUNTRY TODAY IN THE LABOR AND EMPLOYMENT AREA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE BIG SKY LABOR AND EMPLOYMENT INSTITUTE AGAIN HELD ITS ANNUAL CONFERENCE IN AUGUST 2024. CONFERENCE SPEAKERS INCLUDED PRESIDENTIAL NOMINEES/SENATE CONFIREES, LABOR LEADERS, EMPLOYER/HUMAN RESOURCE REPRESENTATIVES, AND ATTORNEYS REPRESENTING LABOR AND MANAGEMENT. WE WERE ALSO HONORED TO HAVE TWO JUDGES FROM THE UNITED STATES COURT OF APPEALS AS SPEAKERS.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">G ROGER KING</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">LORI KING</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>G ROGER KING</PersonNm>
        <USAddress>
          <AddressLine1Txt>80240 MERION</AddressLine1Txt>
          <CityNm>LA QUINTA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92253</ZIPCd>
        </USAddress>
        <PhoneNum>6145823939</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
    </IRS990EZ>
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      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
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        <CurrentTaxYearMinus2YearsAmt>16986</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27500</CurrentTaxYearAmt>
        <TotalAmt>69836</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>54780</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>133164</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>68264</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94340</CurrentTaxYearAmt>
        <TotalAmt>350548</TotalAmt>
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      <First5Years509Ind>X</First5Years509Ind>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Bank Fees</FormAndLineReferenceDesc>
        <ExplanationTxt>$894.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conference Venue Rental</FormAndLineReferenceDesc>
        <ExplanationTxt>$97,016.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Loan from G. Roger King</FormAndLineReferenceDesc>
        <ExplanationTxt>$20,000.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Office Supplies</FormAndLineReferenceDesc>
        <ExplanationTxt>$102.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Reimbursed Speaker Travel</FormAndLineReferenceDesc>
        <ExplanationTxt>$31,659.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>State Bar CLE</FormAndLineReferenceDesc>
        <ExplanationTxt>$681.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Survey Monkey</FormAndLineReferenceDesc>
        <ExplanationTxt>$468.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>The reason for our delayed response is that certain records were not available to complete our 990-EZ form. Further, our contact information has changed. Third, our accountant retired, and we are still assembling information from our last fillings.</ExplanationTxt>
    </ReasonableCauseExplanation>
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