2017-11-02T09:00:38-05:00 2016-12-31 810386935 SUMMERS MCNEA & CO PC 80 25TH STREET WEST BILLINGS MT 591024662 990 2016-01-01 020756891 BIG SKY YOUTH EDUCATION FOUNDATION BIGS 4066569484 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 MARTIN O'NEIL PRESIDENT 4066565229 2017-11-01 1 TROY D O'CONNOR P00001075 4066522320 2017-11-01 69.144.166.106 2017-11-01 09:36:08 MD P E8BFB0B52FEF4BFF7AEED58CBE08A95DDDBF08D4 E8BFB0B52FEF4BFF7AEED58CBE08A95DDDBF08D4 2016 2021-01-29 14:40:06Z BILLINGS CHRISTIAN SCHOOL EDUCATION MARTIN O'NEIL 4519 GRAND AVE BILLINGS MT 59106 842525 0 X WWW.BCSEF.ORG X 2005 MT TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL 7 7 1 50 0 0 1783862 743420 0 0 -3796 367 -39562 -43323 1740504 700464 27334 15663 0 0 7886 13164 0 0 2402 66682 102666 101902 131493 1638602 568971 2879774 3448119 0 0 2879774 3448119 TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING BILLINGS CHRISTIAN SCHOOL 0 0 112079 15663 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 112079 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 4 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 X CHARLEEN HABEL 4066569484 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 X MARTIN O'NEIL PRESIDENT 2.00 X X 0 0 0 SUE LUCAS VICE PRESIDENT 2.00 X X 0 0 0 TODD HARP SECRETARY 2.00 X X 0 0 0 JOHN CORCORAN BOARD MEMBER 2.00 X 0 0 0 DAVE KUHNS BOARD MEMBER 2.00 X 0 0 0 ROBERT LUCAS BOARD MEMBER 2.00 X 0 0 0 BARRY ALLSOP BOARD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 0 107902 635518 4462 743420 1443 1443 1 0 1 1 1 16377 17453 -1076 -1076 -1076 78424 107902 124608 -46184 -46184 UNREALIZED GAINS ON IN 900099 1839 1839 CAPITAL GAINS ON INVES 900099 1021 1021 2860 700464 1 0 -42957 X 15663 15663 12190 10362 1828 974 828 146 1895 1611 284 581 494 87 35478 30156 5322 6865 4598 811 1456 5589 4751 838 36560 31076 5484 262 223 39 REPAIRS & MAINTENANCE 7513 6386 1127 BANK CHARGES & CREDIT C 3525 2192 387 946 PROPERTY TAXES 3341 2840 501 MISCELLANEOUS 1057 899 158 131493 112079 17012 2402 641870 751674 1 3 2640308 36561 2197885 2603747 40018 92695 2879774 3448119 0 0 X 2839756 3355424 40018 92695 2879774 3448119 2879774 3448119 X 568971 -626 X 0 0 0 X 397859 123499 755396 539423 743420 2559597 141247 102081 60200 89934 78424 471886 539106 225580 815596 629357 821844 3031483 0 0 0 3031483 2 1443 1445 2 1443 1445 539106 225580 815598 629357 823287 3032928 0.99950 0.78590 0.00050 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40018 50000 3258 581 92695 30000 11005 -707 280 40018 30000 30000 1.00000 1 0 926983 926983 1238848 30901 1207947 474477 5660 468817 2603747 SPRING BANQUET & AUCTION 186326 107902 78424 52637 24328 39014 8629 186326 107902 78424 52637 24328 39014 8629 124608 -46184 1 BILLINGS CHRISTIAN SCHOOL 4519 GRAND AVENUE BILLINGS MT 59106 364577367 501 (C) 3 15663 SUPPORT FOR SCHOLARSHIPS 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 4462 FAIR MARKET VALUE X AUCTION ITEMS 264 52637 FAIR MARKET VALUE 0 1 0 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 DTEREMINED 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. FORM 990, PART IX, LINE 11G CONSULTANT FEE & EXPENSES: PROGRAM SERVICE EXPENSES 30,156. MANAGEMENT AND GENERAL EXPENSES 5,322. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,478. FORM 990, PART XI, LINE 9: ACCUMULATED DEPRECIATION ON ITEM EXPENSED IN CURRENT YEAR -626.