Passes our checks

Big Sky Skijoring Association

EIN 82-4352008 · Gallatin Gtwy, MT

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

What it says it does

To harness a piece of the cultural history and charm of a true Western event and offer it to the residents and vistors of Big Sky, Montana.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 53 out of 100. Higher than 17% of charities in its peer group (recreation and sports, under $250k).

Reserves
10 of 35
Spendable reserves would cover 2.2 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
0 of 15
Spending exceeded income by 17% of income.
Spending floor
15 of 15
84% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 48 out of 100. Higher than 31% of charities in its peer group (recreation and sports, under $250k).

Independent board
18 of 25
3 of 3 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
0 of 5
Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (1)

$79,255 spent. Big Sky Skijoring's 2025 Best in the West showdown hosted around 5,000 spectatorsand 160 competitors over two days in our 7th annual skijoring event.Our objectivesare to share the western sport of skijoring with the greater Gallatin valley andbeyond, to raise financial support for our Non Profit Partner, the Big Sky SkiEducation Foundation, to draw visitors/tourism dollars to Big Sky, and to host thebiggest and best Skijoring event in the US.

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2021 for not filing returns for three years, and reinstated on May 15, 2021.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending May 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 October 7, 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.