Big Sky Fifty Five Plus

Not tax-deductible

Helena, MT501(c)(4)Public & Societal BenefitEIN 82-4712803Revenue $489K in FY2023

On file with the IRSPo Box 1462, 59624-1462 · Helena, MTTax-exempt since Feb 2019

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Provide advocacy for age 55 and up persons

88¢ of each $1 spent went to programs.
$62K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 14% of spending
Top officer’s pay higher than 51% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $1.7M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$11K
32% of total assets
Looks good: liabilities are 32% 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
$489K
+116% vs prior year
Spent
$462K
To programs
88%
Net assets
$24K
By yearFY2020–FY2023
Revenue
$489K
FY2023▲ +116%
Tap a bar for its year
Revenue by fiscal year
FY2020$512K
FY2021$213K
FY2022$226K
FY2023$489K
Expenses
$462K
FY2023▲ +89%
Tap a bar for its year
Expenses by fiscal year
FY2020$430K
FY2021$282K
FY2022$244K
FY2023$462K
Net assets
$24K
FY2023▲ ×15
Tap a bar for its year
Net assets by fiscal year
FY2020$83K
FY2021$16K
FY2022−$2K
FY2023$24K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Feb 2019.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $406K Management & general 12% · $56K

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

10 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$62,500Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Margie Macdonald’s $62K as Executive Director is at the 51st percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Margie Macdonald$62,500———
Tully Olson—$60,600$54,000$52,600

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 15aNo

Programs and updates

Advocates for people aged 55 and older.

Questions for Big Sky Fifty Five Plus

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Provided by the organization

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1 program · $406K · in their own filed words · FY2023
01

Advocacy and representation of persons 55 years old and older

$406Kprogram 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
A Better Big SkyFY2024$1.3M
Total grants receivedfrom 4 funders$1.7M
See all 4 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$489K
Ln 12
Gifts and grantsLn 1h$489K
Money outPt IX
$462K
Ln 25
Programscol B$406K
Managementcol C$56K
Owns and owesPt X
$24K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$35K
LiabilitiesLn 26$11K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$489K
Total revenueLn 12$489K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$477
Total assetsLn 16$35K
LiabilitiesLn 26$11K
Net assetsLn 32$24K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$5K$34K
Land, buildings, equipmentLn 10c$795$477
Total assetsLn 16$8K$35K
LiabilitiesLn 26$10K$11K
Net assetsLn 32−$2K$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$50K$12K
Other salaries and wagesLn 7$180K$180K
Other employee benefitsLn 9$20K$16K$4K
Payroll taxesLn 10$24K$19K$5K
Accounting feesLn 11c$3K$2K$615
Other fees for servicesLn 11g$88K$71K$18K
Office expensesLn 13$27K$21K$5K
OccupancyLn 16$11K$9K$1K
TravelLn 17$11K$9K$2K
Conferences, conventions and meetingsLn 19$31K$25K$6K
Depreciation, depletion and amortizationLn 22$159$159
InsuranceLn 23$426$341$85
Other expenses (24a–d)Ln 24$3K$2K$665
Total functional expensesLn 25$462K$406K$56K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $489K$462K$28K$24K 990 PDF
FY2022 $226K$244K−$17K−$2K 990 PDF
FY2021 $213K$282K−$69K$16K 990 PDF
FY2020 $512K$430K$82K$83K 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 FY2023 990 (6 parts)
Part I · Summary $489,187 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $226,234$489,187
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $226,234$489,187
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $169,133$286,466
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $74,580$175,167
I-18 Total expensesPrior year $243,713$461,633
I-19 Revenue less expensesPrior year −$17,479$27,554
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
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-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $489,187 across 4 lines filed
VIII-1d Related organizations$478,837
VIII-1f All other contributions, gifts and grants$10,350
VIII-1h Total contributions, gifts and grants$489,187
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$489,187
Part IX · Statement of functional expenses $461,633 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $50,000 · Management $12,500$62,500
IX-7 Other salaries and wagesPrograms $179,941$179,941
IX-9 Other employee benefitsPrograms $15,996 · Management $3,999$19,995
IX-10 Payroll taxesPrograms $19,224 · Management $4,806$24,030
IX-11c Accounting feesPrograms $2,460 · Management $615$3,075
IX-11g Other fees for servicesPrograms $70,680 · Management $17,670$88,350
IX-13 Office expensesPrograms $21,391 · Management $5,348$26,739
IX-16 OccupancyPrograms $9,330 · Management $1,395$10,725
IX-17 TravelPrograms $8,970 · Management $2,242$11,212
IX-19 Conferences, conventions and meetingsPrograms $25,116 · Management $6,279$31,395
IX-22 Depreciation, depletion and amortizationManagement $159$159
IX-23 InsurancePrograms $341 · Management $85$426
IX-24 Other expenses (24a–d)Programs $2,421 · Management $665$3,086
IX-25 Total functional expensesPrograms $405,870 · Management $55,763 · Fundraising $0$461,633
Part X · Balance sheet $34,695 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $5,361$34,218
X-10c Land, buildings and equipment, netStart of year $795$477
X-16 Total assetsStart of year $8,107$34,695
X-17 Accounts payable and accrued expensesStart of year $1,656$1,275
X-25 Other liabilitiesStart of year $8,280$9,803
X-26 Total liabilitiesStart of year $9,936$11,078
X-32 Total net assets or fund balancesStart of year −$1,829$23,617
X-33 Total liabilities and net assetsStart of year $8,107$34,695
Part XI · Reconciliation of net assets $23,617 net assets at year end
XI-1 Total revenue$489,187
XI-2 Total expenses$461,633
XI-3 Revenue less expenses$27,554
XI-4 Net assets at start of year−$1,829
XI-8 Prior period adjustments−$2,108
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$23,617

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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