BIG SKY SKIJORING ASSOCIATION

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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

2018

Legal Domicile

Principal Officer

JUSTA T ADAMS

Phone

4066001316

Tax Period

2024-06-01 to 2025-05-31

BIG SKY SKIJORING ASSOCIATION, founded in 2018, is a micro nonprofit in the Recreation & Sports sector that reported $80K in total revenue in fiscal year 2024. Expenses of $94K exceeded revenue, resulting in a 17% operating deficit.

Mission

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.

Program Service Accomplishments

Program 1

Expenses: $79,255 Revenue: $114,645

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...

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 Foundation, to draw visitors/tourism dollars to Big Sky, and to host thebiggest and best Skijoring event in the US.

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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 $60,978

Program Service Revenue $114,645

Investment Income $0

Other Revenue $-95,398

TOTAL REVENUE $80,225

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $79,255

Other Expenses $93,915

TOTAL EXPENSES $93,915

Year-over-Year Comparison

	2024	2023	Change
Revenue	$80,225	N/A	N/A
Expenses	$93,915	N/A	N/A
Net Income	$-13,690	N/A	N/A

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

N/A

Volunteers

120

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUSTA ADAMS	President	20.00	Officer Director	$0	$0	$0
HANNAH MARCH	Treasurer	10.00	Officer Director	$0	$0	$0
Patrick McVey	BOARD MEMBER	1.00	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	$80,225	$93,915	$17,048	$-13,690
2023	$101,560	$62,578	$34,224	$38,982