Nonprofit · EIN 81-0522136
BIG MOUNTAIN COMMERCIAL ASSOCIATION INC
Tax-exempt · WHITEFISH, MT 59937
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $915,651 | $903,324 | $12,327 | $1,152,084 | $281,935 | $870,149 |
| December 31, 2024 | 990 | $819,514 | $833,924 | -$14,410 | $1,134,295 | $276,473 | $857,822 |
| December 31, 2023 | 990 | $802,318 | $849,742 | -$47,424 | $1,114,288 | $242,056 | $872,232 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $87,846
- of which government grants
- $35,000
- Membership dues
- $52,846
- Program service revenue
- $798,878
- Investment income
- $8,799
- Net income from fundraising events
- $16,928
- Other revenue
- $20,128
Expenses
- Grants and similar amounts paid
- $2,500
- Compensation of officers, directors and key employees
- $57,750
- Salaries, compensation and benefits (total)
- $62,258
- Professional fundraising fees
- $0
- Accounting fees
- $1,770
- Occupancy
- $739
- Travel
- $1,740
- Depreciation
- $6,923
Balance sheet and other
- Total assets, start of year
- $1,134,295
- Total assets, end of year
- $1,152,084
- Total liabilities, end of year
- $281,935
- Net assets, end of year
- $870,149
- Land, buildings and equipment
- $95,768
- Gross unrelated business income
- $3,200
- Gross receipts
- $923,272
- Employees
- 1
- Volunteers
- 101
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM WORTMAN | EXECUTIVE DIRECTOR Officer | 40 | $57,750 |
| KIANDRA WAGGONER | DIRECTOR Trustee or director | 1 | $0 |
| KRIS TRUEBA | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| TIFFANY NITSCHKE | DIRECTOR Trustee or director | 1 | $0 |
| MARY SMITH | DIRECTOR Trustee or director | 1 | $0 |
| TOM BURK | DIRECTOR Trustee or director | 0.5 | $0 |
| DANIEL LOVERIDGE | DIRECTOR Trustee or director | 0.5 | $0 |
| MONICA MOLINA | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVEY GORDON | DIRECTOR Trustee or director | 0.5 | $0 |
| RILEY POLUMBUS | DIRECTOR Trustee or director | 0.5 | $0 |
| KATIE ROMMEREIM | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM WORTMAN | EXECUTIVE DIRECTOR Officer | 40 | $57,292 |
| KIANDRA WAGGONER | DIRECTOR Trustee or director | 1 | $0 |
| KRIS TRUEBA | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| TIFFANY NITSCHKE | DIRECTOR Trustee or director | 1 | $0 |
| MARY SMITH | DIRECTOR Trustee or director | 1 | $0 |
| TOM BURK | DIRECTOR Trustee or director | 0.5 | $0 |
| DANIEL LOVERIDGE | DIRECTOR Trustee or director | 0.5 | $0 |
| MONICA MOLINA | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVEY GORDON | DIRECTOR Trustee or director | 0.5 | $0 |
| RILEY POLUMBUS | DIRECTOR Trustee or director | 0.5 | $0 |
| KATIE ROMMEREIM | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM WORTMAN | EXECUTIVE DIRECTOR Officer | 40 | $55,000 |
| MARY SMITH | DIRECTOR Trustee or director, Officer | 1 | $0 |
| TOM BURK | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVEY GORDON | DIRECTOR Trustee or director | 0.5 | $0 |
| KIANDRA WAGGONER | DIRECTOR Trustee or director | 1 | $0 |
| TIFFANY NITSCHKE | DIRECTOR Trustee or director | 1 | $0 |
| KRIS TRUEBA | BOARD CHAIR Trustee or director | 1 | $0 |
| RILEY POLUMBUS | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4608, WHITEFISH, MT 59937-4608
- In care of
- % RICK CUNNINGHAM
- Principal officer (990 for 2025)
- KRIS TRUEBA, PO BOX 4608, WHITEFISH, MT 59937
- Signed the 990
- KRIS TRUEBA, BOARD CHAIR
- Phone
- (406) 201-5669
- Website
- BIGMTNCOMMERCIAL.ORG
- Return prepared by
- JUNKERMIERCLARKCAMPANELLASTEVENS PC
Mission
THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS.
Program accomplishments
- PROVIDED A BUS SHUTTLE SERVICE, AT NO CHARGE, TO RESIDENTS AND VISITORS OF THE AREA. THE BUS SHUTTLE ALLOWS RESIDENTS, GUESTS, AND EMPLOYEES OF THE RESORT TO OBTAIN SAFE AND RELIABLE TRANSPORTATION TO AND FROM THE COMMUNITY OF WHITEFISH AND THE WHITEFISH MOUNTAIN RESORT.
- PROVIDED NEEDED MAINTENANCE AND SERVICES TO THE COMMON AREAS OF THE RESORT; MAINTAINED PEDESTRIAN WALKWAYS AND VILLAGE COMMON AREAS; PROVIDED AND MAINTAINED VILLAGE LIGHTING AS WELL AS INFORMATIONAL AND DIRECTIONAL SIGNAGE. ALSO MAINTAINED THE BIG MOUNTAIN ROAD WITH SNOW REMOVAL AND SANDING.
- SPONSORED SEVERAL FESTIVALS TO ASSIST IN PROVIDING FUNDING FOR THE COMMUNITY TRANSPORTATION SYSTEMS AND MAINTENANCE OF THE ROADS, WALKWAYS, AND COMMON AREAS.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0522136
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $1,152,084
- Income (IRS master file)
- $923,272
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $915,651 | $903,324 | $1,152,084 | XML |
| 990 | December 2024 | $819,514 | $833,924 | $1,134,295 | IRS |
| 990 | December 2023 | $802,318 | $849,742 | $1,114,288 | XML |
| 990 | December 2022 | $855,958 | $751,922 | $1,145,471 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 81-0522136).
Questions about BIG MOUNTAIN COMMERCIAL ASSOCIATION INC
- What is the EIN of BIG MOUNTAIN COMMERCIAL ASSOCIATION INC?
- The employer identification number (EIN) of BIG MOUNTAIN COMMERCIAL ASSOCIATION INC is 81-0522136.
- Is BIG MOUNTAIN COMMERCIAL ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2000.
- Are donations to BIG MOUNTAIN COMMERCIAL ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BIG MOUNTAIN COMMERCIAL 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 MOUNTAIN COMMERCIAL ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BIG MOUNTAIN COMMERCIAL ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BIG MOUNTAIN COMMERCIAL ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names KRIS TRUEBA.
- Who are the officers and directors of BIG MOUNTAIN COMMERCIAL ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $57,750 (KIM WORTMAN, EXECUTIVE DIRECTOR).
- How much revenue does BIG MOUNTAIN COMMERCIAL ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $915,651, expenses of $903,324 and total assets of $1,152,084 at year end.
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All nonprofits in WHITEFISH · Montana · Community improvement and capacity building