BIG SKY RESORT ASSOCIATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1980

Legal Domicile

Principal Officer

KATIE GRICE

Phone

4069953000

Tax Period

2023-07-01 to 2024-06-30

BIG SKY RESORT ASSOCIATION INC, founded in 1980, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $1.2M left a modest 7% surplus.

Mission

SERVING AS THE VOICE OF BUSINESS, THE BIG SKY CHAMBER OF COMMERCE CHAMPIONS A HEALTHY ECONOMY AND WORKS COLLABORATIVELY WITH COMMUNITY STAKEHOLDERS AS A CONVEYOR AND A CATALYST TO IMPROVE THE OVERALL QUALITY OF LIFE IN THE REGION.

Program Service Accomplishments

Program 1

Expenses: $727,254 Revenue: $619,680

The Big Sky Chamber's primary strategic focus is advocating for our 500 members in and around Big Sky, Montana. As a Chamber of Commerce, we actively support the local business economy and community through various initiatives, including business engagement, trainings, events, and member benefits. Our key priorities include the development of a leadership program for the community and addressing workforce sustainability.

Program 2

Expenses: $127,162 Revenue: $64,096

Another important pillar of the Big Sky Chamber is facilitating local governance and public affairs. We host a bi-annual "Eggs and Issues" meeting to discuss critical community concerns, bringing...

Another important pillar of the Big Sky Chamber is facilitating local governance and public affairs. We host a bi-annual "Eggs and Issues" meeting to discuss critical community concerns, bringing together representatives from the two local county governments involved. The Coordinating Council of Big Sky gathers key community leaders to ensure collective efforts toward implementing the community's strategic plan. Additionally, we have established the Business of Big Sky Forum to address thechallenges of growth and keep residents informed about these developments.

Program 3

Expenses: $33,350 Revenue: $37,149

Our annual meeting provides an opportunity to reflect on the year ahead, recognize member businesses and professionals for their achievements, and elect new board members and officers. This event...

Our annual meeting provides an opportunity to reflect on the year ahead, recognize member businesses and professionals for their achievements, and elect new board members and officers. This event allows business owners to network, exchange strategies, and gain fresh ideas to help their Big Sky businesses thrive.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $516,672

Program Service Revenue $722,649

Investment Income $28,107

Other Revenue $-9,436

TOTAL REVENUE $1,257,992

Expense Breakdown

Grants Paid $0

Salaries & Benefits $736,639

Fundraising Expenses $0

Program Expenses $887,766

Other Expenses $430,582

TOTAL EXPENSES $1,167,221

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,257,992	$1,150,758	+0.1%
Expenses	$1,167,221	$1,118,969	+0.0%
Net Income	$90,771	$31,789	+1.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$200,408

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRADLEY NIVA	CEO	10.40	Officer	$194,396	$6,012	$200,408
KATIE GRICE	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
FRANK ACITO	SEC./TREASURER	1.00	Officer Director	$0	$0	$0
TIM DRAIN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
CHRIS DARNELL	Director	0.50	Director	$0	$0	$0
JIM DELZER	Director	0.50	Director	$0	$0	$0
SARAH GAITHER BIVENS	Director	0.50	Director	$0	$0	$0
MEGAN PORTER	Director	0.50	Director	$0	$0	$0
GREG WAGNER	Director	0.50	Director	$0	$0	$0
RYAN NELSON	Director	0.50	Director	$0	$0	$0
DANIELLE MILLER	Director	0.50	Director	$0	$0	$0
JODI DAILY	Director	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,257,992	$1,167,221	$1,194,335	$90,771
2023	$1,150,758	$1,118,969	$1,180,808	$31,789
2022	$999,268	$884,405	$1,120,759	$114,863
2021	$959,373	$799,212	$878,620	$160,161
2020	$1,065,781	$982,275	$677,893	$83,506
2019	$827,533	$750,587	$577,212	$76,946