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Benefit Big Sky

EIN 88-2064362 · Big Sky, MT

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

LegitimacyPassesRegistration and standingFinancial healthFair59 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO SUPPORT INITIATIVES IN THE BIG SKY COMMUNITY THAT BENEFIT RECREATION, EDUCATION, ARTS, ENVIRONMENT, SAFETY, PUBLIC WORKS, AND INFRASTRUCTURE.

Income
$206,279
Spending
$96,771
Spent on programs
98%
Reserves
0.9 months of spending
Largest source of income
donations and private grants, 97%
Employees
0
Volunteers
6
Highest pay
$182,178, executive dir.

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

Financial health

Fair: 59 out of 100. Higher than 30% of charities in its peer group (public benefit, under $250k).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.9 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 53% of income.

  • Income trend

    5 of 15

    Income fell 12% on the year before.

  • Spending floor

    15 of 15

    98% of spending went to programs and raising each dollar of donations cost 1 cents.

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

Governance

Fair: 59 out of 100. Higher than 47% of charities in its peer group (public benefit, under $250k).

  • Independent board

    25 of 25

    6 of 6 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

    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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending September 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 (2)
  1. $93,149 spent. POND & RIVER RESTORATION: THE RESTORATION PROJECT IS ENVIRONMENTALLY FRIENDLY AND WILL BE A COMMUNITY RECREATIONAL FACILITY THAT'S CURRENTLY BEING CONSTRUCTED NEXT TO BIG SKY'S MEADOW VILLAGE. THE WEST FORK GALLATIN RIVER IS BEING SEPARATED FROM LITTLE COYOTE POND WITH AN EARTHEN BERM, RESTORING THE STREAM CHANNEL TO ITS NATURAL FLOW, ENHANCING THE WATER FILTRATION, IMPROVING FISH PASSAGE AND SPAWNING, AND DREDGING THE REMAINING PORTION OF LITTLE COYOTE POND TO CREATE A COMMUNITY RECREATION AREA. THE POND AREA WILL BE FREE TO THE PUBLIC FOR ANYONE TO USE IN PERPETUITY! IT WILL INCLUDE FISHING DOCKS, BEACHES, PICNIC AREAS, DOG FRIENDLY SPECIFIC AREAS, AND KAYAKING, AS WELL AS BOARDWALK, TRAIL, AND ADA ACCESSIBLE RAMP.
  2. $1,253 spent. TRAFFIC CALMING: THE RESIDENTIAL ROADS AROUND BIG SKY HAVE BEEN GREATLY IMPACTED DUE TO THE SIGNIFICANT GROWTH THAT HAS OCCURRED OVER THE LAST SEVERAL YEARS. ROADS USED BY OUR COMMUINITY AND VISITORS TO ACCESS RECREATION AREAS INCLUDE LITTLE COYOTE ROAD, ADESITE ROAD, AND BEEHIVE BASIN ROAD. WITH GROWTH COMES A HIGHER VOLUME OF TRAFFIC ON OUR RESIDENTIAL ROADS. THERE ARE VARIOUS METHODS TO CALM TRAFFIC AND ENHANCE SAFETY, INCLUDING CONSTRUCTION OF SPEED TABLES, INSTALLATION OF DRIVER FEEDBACK SIGNS, COLLECTION OF TRAFFIC DATA, AND THE INCREASE OF SAFETY SIGNAGE. SAFETY OF OUR COMMUNITY MEMBERS IN TOP PRIORITY. BBS IS PARTICIPATING IN A COMMUNITY FUNDRAISING EFFORT FOR THIS PROJECT-ADVOCATING FOR AND MAINTAINING THE SAFETY OF BIG SKY RESIDENTS AND VISITORS ALIKE IS BENEFICIAL FOR EVERYONE IN BIG SKY!

Source: Form 990 for the year ending September 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 October 13, 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 September 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 March 2023.

    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 October 21, 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.