As the community's official destination management and marketing organization, Visit Big Sky leads the development and promotion of authentic tourism experiences through research and stakeholder collaboration to grow Big sky's economy while balancing the need to sustain quality of life for its residents.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
70¢ of each $1 spent went to programs.
Run by 10 volunteers.
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)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 $6K a year · under 1% 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
-14% vs prior year
Spent
$1.9M
To programs
70%
Net assets
$423K
By yearFY2021–FY2025
Revenue
$1.8M
FY2025▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.5M
FY2022$1.3M
FY2023$1.3M
FY2024$2.1M
FY2025$1.8M
Expenses
$1.9M
FY2025▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.3M
FY2022$937K
FY2023$1.6M
FY2024$2.2M
FY2025$1.9M
Net assets
$423K
FY2025▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2021$547K
FY2022$873K
FY2023$571K
FY2024$519K
FY2025$423K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2015.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $1.3M Management & general 30% · $565K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Past Chair
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Sec./Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Visit Big Sky executive salaries →

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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 15aNo

Programs and updates

Promotes authentic tourism experiences to grow the economy and sustain resident quality of life.

Questions for Visit Big Sky

Tap to ask. Visit Big Sky sees how many people are interested.

Your first name shows with your question. Visit Big Sky answers here, for everyone.

Provided by the organization

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1 program · $1.3M · in their own filed words · FY2024
01

Visit Big Sky is a destination marketing and management organization whose mission is to promote Big Sky, Montana as a year-round tourism destination while supporting the long-term sustainability of the community.

$1.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$128K
Investment incomeLn 3$18
Money outPt IX
$1.9M
Ln 25
Programscol B$1.3M
Managementcol C$565K
Owns and owesPt X
$423K
net assets · Ln 32
Cash and savingsLn 1–2$295K
Total assetsLn 16$438K
LiabilitiesLn 26$15K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$1.7M
Fees for servicesLn 2g$128K
Investment incomeLn 3$18
Gains on assetsLn 7$0
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$295K
SavingsLn 2$0
Cash and savings togetherLn 1–2$295K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$0
Total assetsLn 16$438K
LiabilitiesLn 26$15K
Net assetsLn 32$423K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$442K$295K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$520K$438K
LiabilitiesLn 26$1K$15K
Net assetsLn 32$519K$423K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$692K$160K$532K
Legal feesLn 11b$0
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$110K$108K$2K
Advertising and promotionLn 12$669K$669K
Office expensesLn 13$22K$22K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$49K$49K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$360K$360K
All other expensesLn 24e$0
Total functional expensesLn 25$1.9M$1.3M$565K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.8M$1.9M−$96K$423K 990 PDF
FY2024 $2.1M$2.2M−$52K$519K 990 PDF
FY2023 $1.3M$1.6M−$302K$571K 990 PDF
FY2022 $1.3M$937K$328K$873K 990 PDF
FY2021 $1.5M$1.3M$154K$547K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,814,701 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,940,000$1,686,412
I-9 Program service revenuePrior year $167,916$128,271
I-10 Investment incomePrior year $27$18
I-11 Other revenue$0
I-12 Total revenuePrior year $2,107,943$1,814,701
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,160,275$1,910,667
I-18 Total expensesPrior year $2,160,275$1,910,667
I-19 Revenue less expensesPrior year −$52,332−$95,966
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,814,701 across 9 lines filed
VIII-1e Government grants$1,686,412
VIII-1h Total contributions, gifts and grants$1,686,412
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $128,271$128,271
VIII-3 Investment incomeExcluded from tax $18$18
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $128,271 · Excluded from tax $18$1,814,701
Part IX · Statement of functional expenses $1,910,667 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesPrograms $160,000 · Management $531,897$691,897
IX-11b Legal fees$0
IX-11c Accounting feesManagement $4,501$4,501
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $107,608 · Management $2,002$109,610
IX-12 Advertising and promotionPrograms $669,163$669,163
IX-13 Office expensesManagement $22,155$22,155
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $48,614$48,614
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,876$1,876
IX-23 InsuranceManagement $2,931$2,931
IX-24 Other expenses (24a–d)Programs $359,920$359,920
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $1,345,305 · Management $565,362 · Fundraising $0$1,910,667
Part X · Balance sheet $437,977 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $441,505$295,286
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $74,099$139,877
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $4,690$2,814
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 assets$0
X-16 Total assetsStart of year $520,294$437,977
X-19 Deferred revenue$15,000
X-26 Total liabilitiesStart of year $1,351$15,000
X-27 Net assets without donor restrictionsStart of year $518,943$422,977
X-32 Total net assets or fund balancesStart of year $518,943$422,977
X-33 Total liabilities and net assetsStart of year $520,294$437,977
Part XI · Reconciliation of net assets $422,977 net assets at year end
XI-1 Total revenue$1,814,701
XI-2 Total expenses$1,910,667
XI-3 Revenue less expenses−$95,966
XI-4 Net assets at start of year$518,943
XI-10 Net assets at end of year$422,977

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

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