2026-02-10T14:30:34-06:00 2025-06-30 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2024-07-01 364577367 BILLINGS CHRISTIAN SCHOOLS INC BILL 4066569484 4519 GRAND AVENUE BILLINGS MT 59106 DANIEL MAKOWSKI HEAD OF SCHOOL 4066569484 2026-01-30 1 0 TIMOTHY SEYMOUR P00970289 4066522320 2024 2025-03-06 01:10:19Z DANIEL MAKOWSKI 4519 GRAND AVENUE BILLINGS MT 59106 3727728 0 X WWW.BILLINGSCHRISTIAN.ORG X 2006 MT TO PROVIDE A CHRIST-CENTERED EDUCATION THAT DEVELOPS CRITICAL THINKING, CLEAR COMMUNICATION, AND FAITHFUL LIVING. 5 5 135 100 0 0 444336 641560 3102757 3055018 22110 1969 32780 29181 3601983 3727728 0 0 0 0 2441528 2495274 0 0 0 1181468 1167942 3622996 3663216 -21013 64512 1343988 1451656 607159 650315 736829 801341 X TO PROVIDE A CHRIST-CENTERED EDUCATION THAT DEVELOPS CRITICAL THINKING, CLEAR COMMUNICATION, AND FAITHFUL LIVING. 0 0 2744060 2784859 THE OPERATIONAL ACTIVITY OF THE SCHOOL TO PROVIDE A CHRISTIAN-BASED FULL CURRICULUM TO APPROXIMATELY 400 STUDENTS IN GRADES PRE. K - 12. 88491 86448 LUNCH PROGRAM: THE OPERATION OF A HOT LUNCH PROGRAM TO PROVIDE HEALTHY MEALS TO STUDENTS WHO CHOOSE TO PARTICIPATE. 206363 170531 ATHLETICS PROGRAM: THE OPERATION OF AN ATHLETICS PROGRAM TO PROVIDE STUDENTS THE OPPORTUNITY TO BE INVOLVED IN SPORTS. 72 32086 BEFORE AND AFTER SCHOOL CARE: THE OPERATING OF A CHILD CARE PROGRAM FOR KIDS WITH PARENTS THAT WORK AND NEED CHILD CARE BEFORE AND/OR AFTER SCHOOL. 72 32086 3038986 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 135 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 X THE ORGANIZATION 4066569484 4519 GRAND AVENUE BILLINGS MT 59106 MATTHEW BONNER CHAIR 1.00 X X 0 0 0 AYLSSA FOSTER TREASURER 1.00 X X 0 0 0 SARA SCHREINER SECRETARY 1.00 X X 0 0 0 BOB KORTHIUS DIRECTOR 1.00 X 0 0 0 JOE DILLABAUGH DIRECTOR 1.00 X 0 0 0 STEPHEN WANBERG FORMER SECRETARY/TREASURER 1.00 X X 0 0 0 DAN MAKOWSKI HEAD OF SCHOOL 40.00 X 74663 0 29192 DIANN FLOTH CHIEF FINANCIAL OFFICER 32.00 X 49181 0 28427 123844 0 57619 0 0 0 0 0 478479 163081 641560 TUITION & FEES 611110 2765953 2765953 ATHLETICS 611620 170531 170531 LUNCH PROGRAM 611710 86448 86448 BEFORE & AFTER SCHOOL 611710 32086 32086 3055018 1969 1969 10275 0 10275 10275 10275 MISCELLANEOUS INCOME 611110 16910 16910 EQUIPMENT SALES 611110 1100 1100 YEARBOOK SALES 611110 896 896 18906 3727728 3073924 0 12244 151341 151341 2066597 1859821 206776 42596 38336 4260 44633 40170 4463 190107 173937 16170 2599 2599 19677 8463 11214 31768 31518 250 8259 8259 112692 112692 96886 71698 25188 169373 164057 5316 22485 22485 66019 59826 6193 24529 24529 ATHLETICS EXPENSES 206363 206363 CURRICULUM EXPENSES 133839 133839 LUNCH PROGRAM EXPENSES 88491 88491 REPAIRS & MAINTENANCE 86437 62980 23457 98525 68743 29782 3663216 3038986 624230 0 93893 131965 418310 215779 65500 0 113011 116689 1141439 200233 653274 941206 0 46017 1343988 1451656 74767 56679 532392 593636 607159 650315 X 0 0 0 0 736829 801341 736829 801341 1343988 1451656 64512 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 887270 87987 799283 254169 112246 141923 941206 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ANNUALLY IN THE BILLINGS GAZETTE'S BACK-TO-SCHOOL PUBLICATION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD HAS APPROVED THE HEAD OF SCHOOL TO APPROVE THE FORM 990 FOR FILING. PRIOR TO FILING APPROVAL, THE HEAD OF SCHOOL REVIEWS A DRAFT OF THE FORM 990 AND DISCUSSES ANY ISSUES WITH THE ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 15 BASED ON AN ANNUAL EVALUATION BY THE BOARD OF DIRECTORS, THE SALARY IS SET FOR THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BIG SKY YOUTH EDUCATION FOUNDATION 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 020756891 RAISE FUNDS FOR CHRISTIAN EDUCATION MT 501(C)(3) LINE 10 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BIG SKY YOUTH EDUCATION FOUNDATION C 478479 CASH PAYMENTS TO THE SCHOOL