Nonprofit · EIN 81-0361994
BIG SKY OWNERS ASSOCIATION INC
Tax-exempt · BIG SKY, MT 59716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,447,572 | $1,493,461 | -$45,889 | $3,012,694 | $674,622 | $2,338,072 |
| September 30, 2024 | 990 | $1,634,509 | $1,343,195 | $291,314 | $3,285,173 | $901,212 | $2,383,961 |
| September 30, 2023 | 990 | $1,806,298 | $1,212,210 | $594,088 | $3,026,380 | $933,733 | $2,092,647 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,400,333
- Investment income
- $56,326
- Net rental income
- -$9,087
- Other revenue
- -$9,087
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $228,967
- Other salaries and wages
- $316,516
- Salaries, compensation and benefits (total)
- $643,865
- Professional fundraising fees
- $0
- Legal fees
- $8,625
- Accounting fees
- $19,250
- Occupancy
- $14,448
- Travel
- $3,459
- Depreciation
- $8,821
- Program services (functional)
- $1,326,955
- Management and general (functional)
- $166,506
Balance sheet and other
- Total assets, start of year
- $3,285,173
- Total assets, end of year
- $3,012,694
- Total liabilities, end of year
- $674,622
- Net assets, end of year
- $2,338,072
- Land, buildings and equipment
- $1,622,973
- Net assets without donor restrictions
- $2,338,072
- Gross receipts
- $1,463,859
- Employees
- 9
- Volunteers
- 16
- Year formed
- 1972
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUZAN SCOTT | Executive Dir. Officer | 40 | $149,585 | $32,593 |
| WALT ANDREWS | Director Trustee or director | 2 | $0 | $0 |
| MORGAN BROOKE | Director Trustee or director | 2 | $0 | $0 |
| MAGGIE GOOD | Chair Trustee or director, Officer | 2 | $0 | $0 |
| KENNY HOLTZ | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| MICHELLE HORNING | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| VANESSA MCGUIRE | Director Trustee or director | 2 | $0 | $0 |
| GEORGE MUELLER | Director Trustee or director | 2 | $0 | $0 |
| BARBARA ROWLEY | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| LES HOPPER | Director Trustee or director | 2 | $0 | $0 |
| Holly Coltea | Executive Dir. Officer | 40 | $0 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUZAN SCOTT | Executive Dir. Officer | 40 | $139,613 | $9,368 |
| WALT ANDREWS | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MORGAN BROOKE | Director Trustee or director | 2 | $0 | $0 |
| MAGGIE GOOD | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| KENNY HOLTZ | Director Trustee or director | 2 | $0 | $0 |
| MICHELLE HORNING | Director Trustee or director | 2 | $0 | $0 |
| VANESSA MCGUIRE | Director Trustee or director | 2 | $0 | $0 |
| GEORGE MUELLER | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| BARBARA ROWLEY | Director Trustee or director | 2 | $0 | $0 |
| LES HOPPER | Director Trustee or director | 2 | $0 | $0 |
| CLAY LORINSKY | ChaiR Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUZAN SCOTT | Executive Dir. Officer | 40 | $142,311 | $9,166 |
| GEORGE MUELLER | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| CLAY LORINSKY | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| KENNY HOLTZ | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| WILL BRENNECKE | Director Trustee or director | 2 | $0 | $0 |
| MAGGIE GOOD | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| ERIC OSSORIO | Director Trustee or director | 2 | $0 | $0 |
| WALT ANDREWS | Director Trustee or director | 2 | $0 | $0 |
| MORGAN BROOKE | Director Trustee or director | 2 | $0 | $0 |
| MICHELLE HORNING | Director Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 160057, BIG SKY, MT 59716-0057
- Principal officer (990 for 2024)
- Holly Coltea, PO BOX 160057, BIG SKY, MT 59716
- Signed the 990
- Holly Coltea, Executive Director
- Phone
- (406) 995-4166
- Website
- WWW.BIGSKYMT.ORG
- Return prepared by
- Rudd & Company PLLC
Mission
BIG SKY OWNERS ASSOCIATION WAS ORGANIZED IN 1972 FOR THE PURPOSES SET FORTH IN THE ARTICLES OF INCORPORATION WHICH INCLUDE THE MANAGEMENT, OPERATION, AND MAINTENANCE OF THE FACILITIES OF BIG SKY, MONTANA FOR THE HEALTH, SAFETY, ENJOYMENT, COMFORM, HAPPINESS, AND WELL BEING OF THE RESIDENTS, PROPERTY OWNERS, AND MEMBERS OF THE ASSOCIATION.
Program accomplishments
- THE ASSOCIATION REPRESENTS APPROXIMATELY 2,400 MEMBERSHIP INTERESTS. BIG SKY OWNERS ASSOCIATION IS A MASTER ASSOCIATION TYPE OF COMMON INTEREST REALTY ASSOCIATION ORGANIZED FOR ADMINISTERING THE COMMON PROPERTY AND PROVIDING SHARED SERVICES AND ASSESSING MEMBERS OF THE PARTICIPATING DEVELOPMENTS FOR THEIR PORTION OF THE RELATED EXPENSES.Expenses $1,326,955 · revenue $1,400,333
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 81-0361994
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1996
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,012,694
- Income (IRS master file)
- $1,463,859
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,447,572 | $1,493,461 | $3,012,694 | IRS |
| 990 | September 2024 | $1,634,509 | $1,343,195 | $3,285,173 | XML |
| 990 | September 2023 | $1,806,298 | $1,212,210 | $3,026,380 | XML |
| 990 | September 2022 | $1,119,623 | $1,064,982 | $2,466,028 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0361994).
Questions about BIG SKY OWNERS ASSOCIATION INC
- What is the EIN of BIG SKY OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of BIG SKY OWNERS ASSOCIATION INC is 81-0361994.
- Is BIG SKY OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1996.
- Are donations to BIG SKY OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BIG SKY OWNERS ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BIG SKY OWNERS ASSOCIATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BIG SKY OWNERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of BIG SKY OWNERS ASSOCIATION INC?
- The 990 for the year ended September 30, 2025 names Holly Coltea.
- Who are the officers and directors of BIG SKY OWNERS ASSOCIATION INC?
- The 990 for the year ended September 30, 2025 lists 11 people; 1 received compensation from the organization, the highest $149,585 (SUZAN SCOTT, Executive Dir.).
- How much revenue does BIG SKY OWNERS ASSOCIATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,447,572, expenses of $1,493,461 and total assets of $3,012,694 at year end.
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