2018-07-12T10:30:02-05:00 2017-12-31 810386935 SUMMERS MCNEA & CO PC 80 25TH STREET WEST BILLINGS MT 591024662 990 2017-01-01 020756891 BIG SKY YOUTH EDUCATION FOUNDATION BILLINGS CHRISTIAN SCHOOL FOUNDATION BIGS 4066565229 3031 GRAND AVE SUITE 100-106 BILLINGS MT 59102 MARTIN O'NEIL PRESIDENT 4066565229 2018-07-10 1 TROY D O'CONNOR P00001075 4066522320 2018-07-10 2017 2022-09-23 18:48:47Z BILLINGS CHRISTIAN SCHOOL EDUCATION MARTIN O'NEIL 4519 GRAND AVE BILLINGS MT 59106 794220 0 X WWW.BCSEF.ORG X 2005 MT TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL 9 9 1 30 0 0 743420 674689 0 0 367 7548 -43323 -52151 700464 630086 15663 116820 0 0 13164 13902 0 0 173 102666 66981 131493 197703 568971 432383 3448119 4005502 0 125000 3448119 3880502 TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING BILLINGS CHRISTIAN SCHOOL 0 0 185424 116820 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 185424 1 1 0 0 0 0 0 0 0 1 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 0 0 0 0 1 2 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 X DERREK ROSS 4066565229 3031 GRAND AVE SUITE 100-106 BILLINGS MT 59102 X MARTIN O'NEIL PRESIDENT 5.00 X X 0 0 0 SUE LUCAS VICE PRESIDENT 1.00 X X 0 0 0 TODD HARP SECRETARY/TREASURER 1.00 X X 0 0 0 JOHN CORCORAN BOARD MEMBER 1.00 X 0 0 0 DAVE KUHNS BOARD MEMBER 1.00 X 0 0 0 ROBERT LUCAS BOARD MEMBER 1.00 X 0 0 0 BARRY ALLSOP BOARD MEMBER 1.00 X 0 0 0 CHRIS COLSON BOARD MEMBER 1.00 X 0 0 0 JODEE ETCHART BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 131370 543319 62756 674689 1536 1536 2 0 2 2 2 59561 53549 6012 6012 6012 49706 131370 110585 -60879 -60879 UNREALIZED GAINS ON IN 900099 6589 6589 NET CAPITAL GAINS ON I 900099 2137 2137 8726 630086 2 0 -44605 116820 116820 12495 10621 1874 1407 1196 211 1690 1437 253 665 565 100 1579 1195 211 173 605 514 91 866 736 130 54228 46094 8134 PROPERTY TAXES 5081 4319 762 REPAIRS & MAINTENANCE 2113 1796 317 MISCELLANEOUS 85 72 13 BANK CHARGES & CREDIT C 69 59 10 197703 185424 12106 173 751674 403208 3 3 3577815 90788 2603747 3487027 92695 115264 3448119 4005502 125000 0 125000 X 3355424 3765238 92695 115264 3448119 3880502 3448119 4005502 432383 0 X 0 0 0 X 123499 755396 539423 743420 674689 2836427 102081 60200 89934 78424 49706 380345 225580 815596 629357 821844 724395 3216772 0 0 0 3216772 2 1443 1538 2983 2 1443 1538 2983 225580 815598 629357 823287 725933 3219755 0.99910 0.99950 0.00090 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92695 9169 16487 2451 636 115264 40018 50000 3258 581 92695 30000 11005 -707 280 40018 30000 30000 1.00000 1 0 926983 926983 2622530 76071 2546459 28302 14717 13585 3487027 SPRING BANQUET & AUCTION 181076 131370 49706 19886 90699 181076 131370 49706 19886 90699 110585 -60879 1 BILLINGS CHRISTIAN SCHOOL 4519 GRAND AVENUE BILLINGS MT 59106 364577367 501 (C) 3 116820 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 11971 FAIR MARKET VALUE X AUCTION ITEMS 162 50785 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: DONATED STOCKS ARE TRANSFERRED INTO THE ORGANIZATION'S ACCOUNT ADMINISTERED BY A BROKERAGE COMPANY AND THE BROKERAGE COMPANY SELLS THE STOCKS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER SUE LUCAS HAS A FAMILY RELATIONSHIP TO BOARD MEMBER BOB LUCAS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND EXECUTIVE ADMINISTRATOR. PRIOR TO APPROVAL AND FILING OF THE FORM 990, THE PRESIDENT AND EXCECUTIVE ADMINISTRATOR MEET WITH THE ACCOUNTANTS TO DISCUSS THE 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 WAS 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. THE ONLY COMPENSATED EMPLOYEE IS A FORMER BOARD MEMEBER THAT RELINQUISHED THEIR BOARD POSITION TO ACCEPT THE POSITION OF EXECUTIVE ADMINISTRATOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.