2022-11-15T10:49:35-06:00 2021-12-31 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2021-01-01 020756891 BIG SKY YOUTH EDUCATION FOUNDATION BILLINGS CHRISTIAN SCHOOL FOUNDATION BIGS 4066565229 3031 GRAND AVE STE 100-106 BILLINGS MT 59102 MALOREE MURPHY DIRECTOR OF DEVELOPMENT 4066565229 2022-11-14 1 MALOREE MURPHY 999009999 TIM C SEYMOUR P00970289 4066522320 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z BILLINGS CHRISTIAN SCHOOL EDUCATION MATTHEW MCDONNELL 3031 GRAND AVE STE 100-106 BILLINGS MT 59102 1566821 0 X WWW.BCSEF.ORG X 2005 MT TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL 6 6 1 45 0 0 611742 1494104 0 0 6981 18 -7057 -25426 611666 1468696 52752 43128 0 0 59013 49239 0 0 677 121256 98092 233021 190459 378645 1278237 4276901 5391764 0 0 4276901 5391764 TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING BILLINGS CHRISTIAN SCHOOL 0 0 153341 43128 SUPPORT TO BILLINGS CHRISTIAN SCHOOL; ASSURE STUDENTS IN GRADES PRE K-12 RECEIVE A HIGH QUALITY EDUCATION THAT WILL PREPARE THEM FOR A LIFETIME OF LEADERSHIP, REWARDING CAREERS, AND SERVICE 153341 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 X MALOREE MURPHY 4066565229 3031 GRAND AVE STE 100-106 BILLINGS MT 59102 TODD HARP BOARD MEMBER 2.00 X 0 0 0 JOE ERPELDING TREASURER 2.00 X X 0 0 0 JESSICA JOHNSTON SECRETARY 2.00 X X 0 0 0 MATTHEW MCDONNELL PRESIDENT 2.00 X X 0 0 0 ANDREW BILLSTEIN BOARD MEMBER 2.00 X 0 0 0 DIANN FLOTH HEAD OF SCHOOL 1.00 40.00 X 0 50885 0 0 50885 0 0 0 0 0 0 184739 11290 1298075 60029 1494104 18 18 1 0 1 1 1 72698 184739 98125 -25427 -25427 1468696 1 0 -25409 43128 43128 43840 37264 6576 2005 2005 3394 2885 509 5500 5500 10329 8780 1549 624 624 11193 1980 9213 69769 59304 10465 MISCELLANEOUS EXPENSES 677 677 190459 153341 36441 677 X 810694 1051286 1 600001 507413 3618093 385029 3302832 3233064 163374 0 4276901 5391764 0 0 X 4113527 5391764 163374 0 4276901 5391764 4276901 5391764 X 1278237 -163374 X 0 0 0 X 674689 245045 345600 611742 694104 2571180 674689 245045 345600 611742 694104 2571180 605694 1965486 1538 2287 4936 4433 18 13212 1 1 2 2584394 0.76050 0.79750 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CASH FOR BUILDING FUTURE GENERATION CAMPAIGN DATE: 05/13/21 AMOUNT: 500000. DESCRIPTION: CASH FOR BUILDING FUTURE GENERATION CAMPAIGN DATE: 12/07/21 AMOUNT: 300000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 926983 926983 2642428 345455 2296973 8500 8500 0 40182 31074 9108 3233064 FORM 990, SCHEDULE D, PART V, ENDOWMENT FUNDS: IN PRIOR YEARS, BILLINGS CHRISTIAN SCHOOL EDUCATION FOUNDATION (BCSEF) REPORTED THE TOTAL VALUE OF DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BCSEF HELD BY BILLINGS COMMUNITY FOUNDATION (BCF)ON SCHEDULE D. DURING THE CURRENT YEAR, IT WAS DETERMINED THAT THE DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BCSEF HELD BY BCF SHOULD NOT HAVE BEEN REPORTED ON BCSEF'S FORM 990. THE PRIOR YEAR-END VALUES HAVE BEEN REMOVED AND THE CURRENT YEAR-END VALUE WILL ONLY BE REPORTED IN A FOOTNOTE. THE VALUE OF DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BILLINGS CHRISTIAN SCHOOL EDUCATION FOUNDATION HELD BY BILLINGS COMMUNITY FOUNDATION AS OF DECEMBER 31, 2021 IS $180,195. SPRING BANQUET & AUCTION 257437 184739 72698 14855 32265 51005 257437 184739 72698 14855 32265 51005 98125 -25427 1 BILLINGS CHRISTIAN SCHOOL 4519 GRAND AVENUE BILLINGS MT 59106 364577367 501(C)3 43128 0 SUPPORT FOR SCHOLARSHIPS, CONSTRUCTION PROJECTS, AND OPERATING EXPENSES. MONITORING PROCEDURES PART I, LINE 2) THE BOARD MAINTAINS WRITTEN RECORDS OF GRANTS AND ASSISTANCE TO OTHER ORGANIZATIONS INCLUDING THE AMOUNT, GRANTEE'S ELIGIBILITY, AND THAT THE FUNDS PROVIDED AND GRANTEE MEET THE SELECTION CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION. X 2 25510 SELLING PRICE OF SHARES X AUCTION ITEMS 103 34519 SELLING PRICE OF ITE 0 1 1 PART I, LINE 32B: THE ORGANIZATION UTILIZES CHARLES SCHWAB TO RECEIVE AND SELL DONATED SECURITIES. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE FORM 990, A FOUNDATION DIRECTOR AND THE HEAD OF SCHOOL REVIEW A DRAFT OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12 EVERY BOARD MEMBER IS GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY UPON JOINING THE BOARD OF DIRECTORS. ON AN ANNUAL BASIS, EACH BOARD MEMBER REVIEWS AND UPDATES THEIR CONFLICT OF INTEREST DISCLOSURE FORM. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND SHOULD A BOARD MEMBER BE DETERMINED TO HAVE AN ACTUAL OR POTENTIAL CONFLICT, THEY ARE RECUSED FROM VOTING ON THE CONFLICTED ISSUE(S). FORM 990, PART VI, SECTION B, LINE 15A ALL BOARD POSITIONS ARE PURELY VOLUNTEER. KEY EMPLOYEE COMPENSATION IS COMPARED TO REQUESTED MINIMUM SALARIES FOR CONSIDERATION OF THE SAME POSITION FROM INDEPENDENT SOURCES, THEN ADJUSTED FOR BUDGET LIMITATIONS OF THE ORGANIZATION. KEY EMPLOYEE COMPENSATION SHALL BE REVIEWED ANNUALLY AND COMPARED TO COMPARABLE POSITION SALARY AND COMPENSATION INFORMATION FROM INDEPENDENT SOURCES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 12, INVESTMENTS- OTHER SECURITIES: IN PRIOR YEARS, BILLINGS CHRISTIAN SCHOOL EDUCATION FOUNDATION (BCSEF) REPORTED THE TOTAL VALUE OF DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BCSEF HELD BY BILLINGS COMMUNITY FOUNDATION (BCF) ON THE BALANCE SHEET. DURING THE CURRENT YEAR, IT WAS DETERMINED THAT THE DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BCSEF HELD BY BCF SHOULD NOT HAVE BEEN REPORTED ON BCSEF'S FORM 990. THE PRIOR YEAR-END VALUE HAS BEEN REMOVED AND THE CURRENT YEAR-END VALUE WILL ONLY BE REPORTED IN A FOOTNOTE. THE VALUE OF DESIGNATED PERMANENT ENDOWMENT FUNDS FOR THE BENEFIT OF BILLINGS CHRISTIAN SCHOOL EDUCATION FOUNDATION HELD BY BILLINGS COMMUNITY FOUNDATION AS OF DECEMBER 31, 2021 IS $180,195. FORM 990, PART XI, LINE 9: REMOVE PRIOR YEAR ENDOWMENT FUND BALANCES THAT SHOULD NOT BE RECORDED -163,374. BILLINGS CHRISTIAN SCHOOLS INC 4519 GRAND AVENUE BILLINGS MT 59106 364577367 PROVIDING CHRISTIAN EDUATION MT 501(C)(3) LINE 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BILLINGS CHRISTIAN SCHOOLS INC B 43128 CASH PAYMENTS TO THE SCHOOL