Big Sky Skijoring Association

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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.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 94 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)(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
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$80K
+90% vs prior year
Spent
$94K
To programs
84%
Net assets
$17K
By yearFY2024–FY2025
Revenue
$80K
FY2025▲ +90%
Tap a bar for its year
Revenue by fiscal year
FY2024$42K
FY2025$80K
Net assets
$17K
FY2025▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2024$31K
FY2025$17K

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2021-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Nov 2022.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $79K Management & general 16% · $15K

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

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Big Sky Skijoring Association executive salaries →

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

Preserves and shares Western event culture and charm with Big Sky residents and visitors.

Questions for Big Sky Skijoring Association

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1 program · $79K · in their own filed words · FY2024
01

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…

$79Kprogram 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$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$80K
Ln 12
Fees for servicesLn 2g$115K
Gifts and grantsLn 1h$61K
Money outPt IX
$94K
Ln 25
Programscol B$79K
Managementcol C$15K
Owns and owesPt X
$17K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Fees for servicesLn 2g$115K
Gains on assetsLn 7$0
Total revenueLn 12$80K
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$0
Net assetsLn 32$17K
OperationsPt I, VI
EmployeesI 50
VolunteersI 694
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
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$31K$17K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$31K$17K
LiabilitiesLn 26$0$0
Net assetsLn 32$31K$17K
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$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$11K$2K$9K
Advertising and promotionLn 12$45K$45K
Office expensesLn 13$78$78
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$5K$5K
TravelLn 17$0
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$0
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$26K$26K
All other expensesLn 24e$0
Total functional expensesLn 25$94K$79K$15K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Dec 19, 2025 $80K$94K−$14K$17K 990 PDF
FY2024Filed with the IRS Mar 21, 2025 $42K$31K 990 PDF

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 $80,225 revenue, 12 lines filed
I-8 Contributions and grants$60,978
I-9 Program service revenue$114,645
I-10 Investment income$0
I-11 Other revenue−$95,398
I-12 Total revenue$80,225
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 expenses$93,915
I-18 Total expenses$93,915
I-19 Revenue less expenses−$13,690
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $80,225 across 9 lines filed
Lines not itemized here account for $16,063 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$60,978
VIII-1h Total contributions, gifts and grants$60,978
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $114,645$114,645
VIII-3 Investment income$0
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−$111,461
VIII-12 Total revenueRelated to mission $114,645 · Excluded from tax $16,063$80,225
Part IX · Statement of functional expenses $93,915 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 fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,800$5,800
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,100 · Management $8,860$10,960
IX-12 Advertising and promotionPrograms $44,965$44,965
IX-13 Office expensesPrograms $78$78
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,359$5,359
IX-17 Travel$0
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 amortization$0
IX-23 InsurancePrograms $1,230$1,230
IX-24 Other expenses (24a–d)Programs $25,523$25,523
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $79,255 · Management $14,660 · Fundraising $0$93,915
Part X · Balance sheet $17,048 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $30,738$17,048
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
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 $30,738$17,048
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $30,738$17,048
X-32 Total net assets or fund balancesStart of year $30,738$17,048
X-33 Total liabilities and net assetsStart of year $30,738$17,048
Part XI · Reconciliation of net assets $17,048 net assets at year end
XI-1 Total revenue$80,225
XI-2 Total expenses$93,915
XI-3 Revenue less expenses−$13,690
XI-4 Net assets at start of year$30,738
XI-6 Donated services and use of facilities$8,987
XI-9 Other changes in net assets−$8,987
XI-10 Net assets at end of year$17,048

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

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