BIG SKY COMMUNITY ORGANIZATION

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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

1998

Legal Domicile

Principal Officer

JOHN MCGUIRE

Phone

4069932112

Tax Period

2024-07-01 to 2025-06-30

BIG SKY COMMUNITY ORGANIZATION, founded in 1998, is a community nonprofit in the Environment sector that reported $5.1M in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $4.8M left a modest 6% surplus.

Mission

BIG SKY COMMUNITY ORGANIZATION IS A NONPROFIT ORGANIZATION DEDICATED TO FACILITATING YEAR-ROUND RECREATIONAL PROGRAMS, OUTDOOR SPACES, AND COMMUNITY PARTNERSHIPS THAT SERVE ALL OF BIG SKY ENHANCING ACCESS AND QUALITY OF LIFE FOR EVERYONE THAT LIVES, WORKS, AND PLAYS HERE.

Program Service Accomplishments

Program 1

Expenses: $1,455,603 Revenue: $55,870

PARKS & TRAILS - BSCO PLANS, CONSTRUCTS, AND MAINTAINS AN EXTENSIVE NETWORK OF PARKS AND TRAILS THROUGHOUT THE BIG SKY AREA. THESE PUBLIC SPACES SUPPORT OUTDOOR RECREATION, ENVIRONMENTAL EDUCATION...

PARKS & TRAILS - BSCO PLANS, CONSTRUCTS, AND MAINTAINS AN EXTENSIVE NETWORK OF PARKS AND TRAILS THROUGHOUT THE BIG SKY AREA. THESE PUBLIC SPACES SUPPORT OUTDOOR RECREATION, ENVIRONMENTAL EDUCATION, AND COMMUNITY WELLNESS. THE ORGANIZATION ACTIVELY COLLABORATES WITH LOCAL PARTNERS TO EXPAND ACCESS AND PRESERVE NATURAL RESOURCES.BSCO OPERATES AND MAINTAINS ICE-RELATED RECREATIONAL FACILITIES, INCLUDING THE COMMUNITY SKATING RINK. THESE PROGRAMS OFFER SEASONAL OPPORTUNITIES FOR ICE SKATING, HOCKEY, AND OTHER WINTER SPORTS, PROMOTING ACTIVE LIFESTYLES AND COMMUNITY ENGAGEMENT DURING COLDER MONTHS.

Program 2

Expenses: $2,008,769 Revenue: $880,175

BASE - THE BIG SKY COMMUNITY CENTER SERVES AS A CENTRAL HUB FOR RECREATION, EDUCATION, AND SOCIAL CONNECTION. BSCO MANAGES THE FACILITY AND ITS PROGRAMMING, WHICH INCLUDES FITNESS CLASSES, CULTURAL EVENTS, AND MEETING SPACES FOR LOCAL ORGANIZATIONS. THE CENTER SUPPORTS BSCO'S BROADER GOAL OF FOSTERING A VIBRANT AND INCLUSIVE COMMUNITY.

Program 3

Expenses: $125,478 Revenue: $139,774

CAMP BIG SKY - THIS CAMP RUNS VARIOUS PROGRAMS FOR KIDS AGED 6 TO 13, WHILE SUPPORTING WORKING PARENTS IN THE SUMMER.

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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 (2024)

Revenue Breakdown

Contributions & Grants $4,007,452

Program Service Revenue $1,074,213

Investment Income $23,194

Other Revenue $7,666

TOTAL REVENUE $5,112,525

Expense Breakdown

Grants Paid $10,681

Salaries & Benefits $2,039,019

Fundraising Expenses $287,038

Program Expenses $3,863,818

Other Expenses $2,778,885

TOTAL EXPENSES $4,828,585

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,112,525	$6,227,513	-0.2%
Expenses	$4,828,585	$4,664,147	+0.0%
Net Income	$283,940	$1,563,366	-0.8%

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

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

$325,978

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN MCGUIRE	CHAIR	2.00	Officer Director	$0	$0	$0
ELIZABETH MCRAE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
SUE ELLIOTT	SECRETARY	2.00	Officer Director	$0	$0	$0
BRAD WEIRICK	TREASURER	2.00	Officer Director	$0	$0	$0
NANCY BAUCHMAN	BOARD MEMBER	2.00	Director	$0	$0	$0
RYAN BLECHTA	BOARD MEMBER	2.00	Director	$0	$0	$0
ERIKA FROUNFELKER	BOARD MEMBER	2.00	Director	$0	$0	$0
MATT KIDD	BOARD MEMBER	2.00	Director	$0	$0	$0
CHAD WILSON	BOARD MEMBER	2.00	Director	$0	$0	$0
TIM MCKENNA	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVID HOUGH	BOARD MEMBER	2.00	Director	$0	$0	$0
TALLIE LANCEY	BOARD MEMBER	2.00	Director	$0	$0	$0
KRISTA TRAXLER	BOARD MEMBER	2.00	Director	$0	$0	$0
PATRICK SULLIVAN	BOARD MEMBER	2.00	Director	$0	$0	$0
KIM KIRCHER	BOARD MEMBER	2.00	Director	$0	$0	$0
WHITNEY MONTGOMERY	FORMER CEO	40.00	Officer	$182,830	$12,623	$195,453
MADELEINE FEHER	CEO	40.00	Officer	$115,887	$14,638	$130,525

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	$5,112,525	$4,828,585	$29,369,073	$283,940
2024	$6,227,513	$4,664,147	$29,183,006	$1,563,366
2023	$5,774,025	$4,132,961	$27,534,314	$1,641,064
2022	$5,736,360	$2,817,281	$26,801,078	$2,919,079
2021	$5,895,633	$1,355,427	$24,570,577	$4,540,206
2020	$8,757,755	$1,279,501	$19,110,040	$7,478,254
2019	$7,634,668	$1,053,802	$10,475,900	$6,580,866