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The Big Sky Community Organization

EIN 81-0520589 · Big Sky, MT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair55 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$5.1 million
Spending
$4.8 million
Spent on programs
80%
Reserves
-0.2 months of spending
Largest source of income
donations and private grants, 48%
Employees
65
Volunteers
50
Highest pay
$195,453, former ceo

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 55 out of 100. Higher than 18% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 6% of income.

  • Income trend

    5 of 15

    Income fell 18% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 60% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    15 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (6)
  1. $1.5 million spent. 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.
  2. $2.0 million spent. 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.
  3. $125,478 spent. CAMP BIG SKY - THIS CAMP RUNS VARIOUS PROGRAMS FOR KIDS AGED 6 TO 13, WHILE SUPPORTING WORKING PARENTS IN THE SUMMER.
  4. $78,653 spent. 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.
  5. $31,291 spent. 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.
  6. $164,024 spent. 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.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1998.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.