Nonprofit · EIN 81-0520589
THE BIG SKY COMMUNITY ORGANIZATION
Tax-exempt · BIG SKY, MT 59716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,112,525 | $4,828,585 | $283,940 | $29,369,073 | $731,117 | $28,637,956 |
| June 30, 2024 | 990 | $6,227,513 | $4,664,147 | $1,563,366 | $29,183,006 | $830,917 | $28,352,089 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $4,007,452
- of which government grants
- $1,553,878
- Program service revenue
- $1,074,213
- Investment income
- $23,194
- Net rental income
- $40,171
- Net income from fundraising events
- -$43,760
- Net income from gaming
- $9,649
- Other revenue
- $7,666
Expenses
- Grants and similar amounts paid
- $10,681
- Compensation of officers, directors and key employees
- $320,083
- Other salaries and wages
- $1,425,261
- Salaries, compensation and benefits (total)
- $2,039,019
- Professional fundraising fees
- $0
- Legal fees
- $82,848
- Accounting fees
- $86,829
- Occupancy
- $139,224
- Depreciation
- $1,454,112
- Program services (functional)
- $3,863,818
- Management and general (functional)
- $677,729
- Fundraising (functional)
- $287,038
Balance sheet and other
- Total assets, start of year
- $29,183,006
- Total assets, end of year
- $29,369,073
- Total liabilities, end of year
- $731,117
- Net assets, end of year
- $28,637,956
- Land, buildings and equipment
- $27,019,957
- Net assets without donor restrictions
- $26,936,570
- Net assets with donor restrictions
- $1,701,386
- Gross receipts
- $5,275,111
- Employees
- 65
- Volunteers
- 50
- Year formed
- 1998
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WHITNEY MONTGOMERY | FORMER CEO Officer | 40 | $182,830 | $12,623 |
| MADELEINE FEHER | CEO Officer | 40 | $115,887 | $14,638 |
| JOHN MCGUIRE | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| ELIZABETH MCRAE | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| SUE ELLIOTT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| BRAD WEIRICK | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| NANCY BAUCHMAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RYAN BLECHTA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ERIKA FROUNFELKER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATT KIDD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHAD WILSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TIM MCKENNA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID HOUGH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| TALLIE LANCEY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KRISTA TRAXLER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK SULLIVAN | BOARD MEMBER Trustee or director | 2 | $0 |
| KIM KIRCHER | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WHITNEY MONTGOMERY | CEO Officer | 40 | $146,262 | $38,563 |
| TIMOTHY MCKENNA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CHAD WILSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ERIKA FROUNFELKER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| LIV GRUBAUGH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DAVID HOUGH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATT KIDD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ELIZABETH MCRAE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| NANCY BAUCHMAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RYAN BLECHTA | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SUE ELLIOTT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| TALLIE LANCEY | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| BRAD WEIRICK | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JOHN MCGUIRE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 161404, BIG SKY, MT 59716-1404
- Principal officer (990 for 2024)
- JOHN MCGUIRE, PO BOX 161404, BIG SKY, MT 59716
- Signed the 990
- JOHN MCGUIRE, CHAIR
- Phone
- (406) 993-2112
- Website
- HTTPS://BSCO.ORG
- Return prepared by
- RED ROCK ACCOUNTING SOLUTIONS
Mission
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.
Program accomplishments
- 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.Expenses $1,455,603 · revenue $55,870
- 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.Expenses $2,008,769 · grants $10,681 · revenue $880,175
- CAMP BIG SKY - THIS CAMP RUNS VARIOUS PROGRAMS FOR KIDS AGED 6 TO 13, WHILE SUPPORTING WORKING PARENTS IN THE SUMMER.Expenses $125,478 · revenue $139,774
- 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.Expenses $78,653
- 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.Expenses $31,291
- 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.Expenses $164,024
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0520589
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C320)
- Assets (IRS master file)
- $29,369,073
- Income (IRS master file)
- $5,275,111
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,112,525 | $4,828,585 | $29,369,073 | XML |
| 990 | June 2024 | $6,227,513 | $4,664,147 | $29,183,006 | XML |
| 990 | June 2023 | $5,774,025 | $4,132,961 | $27,534,314 | IRS |
| 990 | June 2022 | $5,736,360 | $2,817,281 | $26,801,078 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 81-0520589).
Questions about THE BIG SKY COMMUNITY ORGANIZATION
- What is the EIN of THE BIG SKY COMMUNITY ORGANIZATION?
- The employer identification number (EIN) of THE BIG SKY COMMUNITY ORGANIZATION is 81-0520589.
- Is THE BIG SKY COMMUNITY ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to THE BIG SKY COMMUNITY ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE BIG SKY COMMUNITY ORGANIZATION 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 THE BIG SKY COMMUNITY ORGANIZATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE BIG SKY COMMUNITY ORGANIZATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of THE BIG SKY COMMUNITY ORGANIZATION?
- The 990 for the year ended June 30, 2025 names JOHN MCGUIRE.
- Who are the officers and directors of THE BIG SKY COMMUNITY ORGANIZATION?
- The 990 for the year ended June 30, 2025 lists 17 people; 2 received compensation from the organization, the highest $182,830 (WHITNEY MONTGOMERY, FORMER CEO).
- How much revenue does THE BIG SKY COMMUNITY ORGANIZATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,112,525, expenses of $4,828,585 and total assets of $29,369,073 at year end.
Other nonprofits in BIG SKY
- GALLATIN RIVER TASK FORCE EIN 74-3127146 · last filed 990 for 2025
- MOONLIGHT COMMUNITY FOUNDATION EIN 80-0941705 · last filed 990 for 2026
- BIG SKY SNO INC EIN 85-2790702 · last filed 990 for 2025
- BIG SKY RECYCLING CENTER INC EIN 88-2392532 · last filed 990-N for 2025
- OUTLAW FOUNDATION EIN 99-2168224 · last filed 990-PF for 2024
- STORM CASTLE FOUNDATION EIN 20-8681172 · last filed 990-PF for 2024
- MOTT FAMILY FOUNDATION EIN 99-3779462 · last filed 990-PF for 2025
- ARTS COUNCIL OF BIG SKY EIN 81-0457768 · last filed 990 for 2024