Big Sky Ski Education Foundation

Tax-deductible

Big Sky, MT501(c)(3)Since 1993EIN 36-3839751Revenue $1.4M in FY2025

On file with the IRSbssef.comPo Box 160134, 59716-0134 · Big Sky, MTTax-exempt since Jan 1993School — 170(b)(1)(A)(ii)

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Big Sky Ski Education Foundation offers competitive Alpine, Freeride, and Nordic skiing programs.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 30 volunteers and 48 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $93K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $51K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$208K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+5% vs prior year
Spent
$1.4M
To programs
97%
Net assets
$813K
By yearFY2021–FY2025
Revenue
$1.4M
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.5M
FY2023$1.2M
FY2024$1.3M
FY2025$1.4M
Expenses
$1.4M
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$837K
FY2022$1.1M
FY2023$1.3M
FY2024$1.3M
FY2025$1.4M
Net assets
$813K
FY2025▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2021$625K
FY2022$943K
FY2023$883K
FY2024$881K
FY2025$813K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $1.4M Management & general 3% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$31,200Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jeremy Ueland$31,200$90,960$85,721$66,100$60,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers competitive Alpine, Freeride, and Nordic skiing programs.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

All racing programs are held for the education, training and sport enhancement of the individual and for the team quality of the sport of skiing. We have approx 165 participants.

$1.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$51K
Grants paid · 5 grants · $283K · 2020–2024
Unitemized GrantFY2024$87,134
Unitemized GrantFY2023$80,743
Unitemized GrantFY2022$46,908
Unitemized GrantFY2021$45,465
Unitemized GrantFY2020$22,395

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.1M
Gifts and grantsLn 1h$153K
Other incomeLn 4–11$133K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.4M
Managementcol C$39K
Owns and owesPt X
$813K
net assets · Ln 32
Cash and savingsLn 1–2$398K
Total assetsLn 16$1.0M
LiabilitiesLn 26$208K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$153K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$15K
Other incomeLn 4–11$133K
Gains on assetsLn 7$2K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$307K
Cash and savings togetherLn 1–2$398K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$249K
Other assetsLn 15$1
Total assetsLn 16$1.0M
LiabilitiesLn 26$208K
Net assetsLn 32$813K
OperationsPt I, VI
EmployeesI 548
VolunteersI 630
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$450K$398K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$316K$249K
Total assetsLn 16$1.1M$1.0M
LiabilitiesLn 26$210K$208K
Net assetsLn 32$881K$813K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$87K$87K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$31K$31K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$578K$578K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$60K$60K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$22K$22K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$38K$38K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$2K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$81K$81K
InsuranceLn 23$91K$90K$1K
Other expenses (24a–d)Ln 24$371K$371K
All other expensesLn 24e$71K$59K$12K
Total functional expensesLn 25$1.4M$1.4M$39K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$1.4M−$68K$813K 990 PDF
FY2024 $1.3M$1.3M−$2K$881K 990 PDF
FY2023 $1.2M$1.3M−$45K$883K 990 PDF
FY2022 $1.5M$1.1M$327K$943K 990 PDF
FY2021 $1.1M$837K$256K$625K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,375,899 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $138,300$153,366
I-9 Program service revenuePrior year $1,059,771$1,074,673
I-10 Investment incomePrior year $17,956$14,792
I-11 Other revenuePrior year $90,670$133,068
I-12 Total revenuePrior year $1,306,697$1,375,899
I-13 Grants and similar amounts paidPrior year $80,743$87,134
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $588,905$669,319
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $639,444$687,862
I-18 Total expensesPrior year $1,309,092$1,444,315
I-19 Revenue less expensesPrior year −$2,395−$68,416
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,375,899 across 9 lines filed
Lines not itemized here account for −$4,555 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$153,366
VIII-1h Total contributions, gifts and grants$153,366
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,074,673$1,074,673
VIII-3 Investment incomeRelated to mission $13,025$13,025
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,617$1,617
VIII-8 Net income from fundraising eventsExcluded from tax $103,560$137,773
VIII-12 Total revenueRelated to mission $1,089,465 · Excluded from tax $98,855$1,375,899
Part IX · Statement of functional expenses $1,444,315 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $87,134$87,134
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $31,200$31,200
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $577,820$577,820
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $60,299$60,299
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $22,287$22,287
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $3,484$3,484
IX-12 Advertising and promotionPrograms $3,695$3,695
IX-13 Office expensesManagement $3,208$3,208
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,520$1,520
IX-17 TravelPrograms $38,161$38,161
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $1,547$1,547
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $80,950$80,950
IX-23 InsurancePrograms $89,927 · Management $1,179$91,106
IX-24 Other expenses (24a–d)Programs $371,001$371,001
IX-24e All other expensesPrograms $58,909 · Management $11,994$70,903
IX-25 Total functional expensesPrograms $1,405,647 · Management $38,668 · Fundraising $0$1,444,315
Part X · Balance sheet $1,020,306 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $49,345$91,062
X-2 Savings and temporary cash investmentsStart of year $401,095$307,119
X-3 Pledges and grants receivableStart of year $28,499$55,018
X-4 Accounts receivableStart of year $66,058$88,371
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $230,000$230,000
X-10c Land, buildings and equipment, netStart of year $315,537$248,735
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2$1
X-16 Total assetsStart of year $1,090,536$1,020,306
X-17 Accounts payable and accrued expenses$9,592
X-24 Unsecured notes and loans payableStart of year $57,534$55,998
X-25 Other liabilitiesStart of year $152,080$142,210
X-26 Total liabilitiesStart of year $209,614$207,800
X-27 Net assets without donor restrictionsStart of year $780,922$712,506
X-28 Net assets with donor restrictionsStart of year $100,000$100,000
X-32 Total net assets or fund balancesStart of year $880,922$812,506
X-33 Total liabilities and net assetsStart of year $1,090,536$1,020,306
Part XI · Reconciliation of net assets $812,506 net assets at year end
XI-1 Total revenue$1,375,899
XI-2 Total expenses$1,444,315
XI-3 Revenue less expenses−$68,416
XI-4 Net assets at start of year$880,922
XI-10 Net assets at end of year$812,506

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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