Skip to content
Nonprofiteer
← THE BIG SKY COMMUNITY ORGANIZATION

Form 990 for tax year 2024

Filed by THE BIG SKY COMMUNITY ORGANIZATION.

Totals

Total revenue
$5,112,525
Total expenses
$4,828,585
Contributions and grants received
$4,007,452
Grants paid
$10,681
Program service revenue
$1,074,213
Investment income
$23,194
Other revenue
$7,666
Total assets, end of year
$29,369,073
Total liabilities, end of year
$731,117
Net assets or fund balances, end of year
$28,637,956
Program services expenses (Part IX)
$3,863,818
Management and general expenses
$677,729
Fundraising expenses
$287,038
Program service expenses (Part III)
$3,863,818

Program services were 80.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $338,442

  • 1e · Government grants (contributions)

    $1,553,878

  • 1f · All other contributions, gifts and grants

    $2,115,132

  • 1g · Noncash contributions included above

    $121,458

  • 2a · Program service revenue: PASSHOLDERS

    total $878,569 · related or exempt $878,569

  • 2b · Program service revenue: TUITION AND FEES

    total $139,774 · related or exempt $139,774

  • 2c · Program service revenue: PARK USE FEES

    total $55,870 · related or exempt $55,870

  • 3 · Investment income

    total $23,194 · excluded $23,194

  • 6a · Gross rents

    real property $40,171

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $40,171

  • 6d · Net rental income or loss

    total $40,171 · excluded $40,171

  • 8a · Fundraising events: gross income

    $109,526

  • 8a · Fundraising events: contributions included on line 1c

    $338,442

  • 8b · Fundraising events: direct expenses

    $153,286

  • 8c · Net income from fundraising events

    total -$43,760 · excluded -$43,760

  • 9a · Gaming: gross income

    $18,949

  • 9b · Gaming: direct expenses

    $9,300

  • 9c · Net income from gaming

    total $9,649 · excluded $9,649

  • 11a · Other revenue: MISC. REVENUE-RELATED-

    total $1,606 · related or exempt $1,606

  • 11e · Other revenue, total

    $1,606

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $10,681 · program services $10,681

  • 5 · Compensation of officers, directors and key employees

    total $320,083 · program services $255,988 · management and general $45,025 · fundraising $19,070

  • 7 · Other salaries and wages

    total $1,425,261 · program services $904,589 · management and general $348,593 · fundraising $172,079

  • 8 · Pension plan contributions

    total $21,551 · program services $13,837 · management and general $5,226 · fundraising $2,488

  • 9 · Other employee benefits

    total $108,639 · program services $91,561 · management and general $5,295 · fundraising $11,783

  • 10 · Payroll taxes

    total $163,485 · program services $97,492 · management and general $51,484 · fundraising $14,509

  • 11b · Fees: legal

    total $82,848 · program services $59,818 · management and general $23,030

  • 11c · Fees: accounting

    total $86,829 · program services $750 · management and general $86,079

  • 11g · Fees: other

    total $35,558 · program services $1,465 · management and general $22,091 · fundraising $12,002

  • 12 · Advertising and promotion

    total $8,632 · program services $511 · management and general $3,312 · fundraising $4,809

  • 13 · Office expenses

    total $165,335 · program services $66,280 · management and general $86,752 · fundraising $12,303

  • 14 · Information technology

    total $26,767 · program services $720 · management and general $26,047

  • 16 · Occupancy

    total $139,224 · program services $136,541 · management and general $2,683

  • 19 · Conferences, conventions and meetings

    total $20,915 · program services $3,939 · management and general $16,391 · fundraising $585

  • 20 · Interest

    total $14,358 · program services $13,981 · management and general $377

  • 22 · Depreciation, depletion and amortization

    total $1,454,112 · program services $1,423,887 · management and general $30,225

  • 23 · Insurance

    total $194,879 · program services $187,809 · management and general $7,070

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $321,035 · program services $319,852 · management and general $1,183

  • 24b · Other expenses: PROGRAM EXPENSE

    total $88,352 · program services $87,395 · fundraising $957

  • 24c · Other expenses: SPECIAL PROJECTS

    total $68,979 · program services $156,176 · management and general -$87,839 · fundraising $642

  • 24d · Other expenses: BANK & CC MERCHANT FEES

    total $43,690 · program services $29,374 · management and general $4,705 · fundraising $9,611

  • 24e · All other expenses

    total $27,372 · program services $1,172 · fundraising $26,200

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,338,841 · end of year $1,056,476

  • 2 · Savings and temporary cash investments

    beginning of year $257,607 · end of year $258,972

  • 3 · Pledges and grants receivable

    beginning of year $110,000 · end of year $125,250

  • 4 · Accounts receivable

    beginning of year $262,623 · end of year $708,366

  • 9 · Prepaid expenses and deferred charges

    beginning of year $55,338 · end of year $5,120

  • 10a · Land, buildings and equipment: cost or other basis

    $32,803,000

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,783,043

  • 10c · Land, buildings and equipment, net

    beginning of year $27,135,628 · end of year $27,019,957

  • 15 · Other assets

    beginning of year $22,969 · end of year $194,932

  • 17 · Accounts payable and accrued expenses

    beginning of year $526,227 · end of year $469,111

  • 19 · Deferred revenue

    beginning of year $208,955 · end of year $48,639

  • 23 · Secured mortgages and notes payable

    beginning of year $90,275 · end of year $36,343

  • 25 · Other liabilities

    beginning of year $5,460 · end of year $177,024

  • 27 · Net assets without donor restrictions

    beginning of year $26,669,951 · end of year $26,936,570

  • 28 · Net assets with donor restrictions

    beginning of year $1,682,138 · end of year $1,701,386

Mission and programs · 2024

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.

Activities or mission (Part I)

CONNECTING PEOPLE WITH RECREATIONAL AND ENRICHMENT OPPORTUNITIES.

  • 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

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • John McGuire

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth McRae

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Sue Elliott

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Brad Weirick

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Nancy Bauchman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Ryan Blechta

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Erika Frounfelker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Matt Kidd

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Chad Wilson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tim McKenna

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • David Hough

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tallie Lancey

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Krista Traxler

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Patrick Sullivan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Kim Kircher

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Whitney Montgomery

    FORMER CEO

    Total calculated
    $195,453
    From this org
    $182,830
    From related orgs
    $0
    Other
    $12,623
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,830
    Bonus
    $0
    Other
    $0
    Deferred
    $4,849
    Nontaxable benefits
    $7,774
    Filer's total
    $195,453

  • Madeleine Feher

    CEO

    Total calculated
    $130,525
    From this org
    $115,887
    From related orgs
    $0
    Other
    $14,638
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
5 December 2025
IRS schema version
2024v5.2
Source object
202513449349300506

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.