2016-11-16T22:42:08-07:00 2015-12-31 273972973 RACHEL CHRISTOFERSON CPA PC PO BOX 7 SHEPHERD MT 59079 990 2015-01-01 020756891 BIG SKY YOUTH EDUCATION FOUNDATION BIGS 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 MARTIN ONEIL PRESIDENT 2016-11-16 true RACHEL CHRISTOFERSON CPA P01078477 4068961040 2016-11-16 2015 2017-02-10 21:41:12Z BILLINGS CHRISTIAN SCHOOL EDUC MARTIN ONEIL 1877464 false X X 2005 MT TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL 7 7 1 10 0 0 755396 1783862 0 -3796 -30216 -39562 725180 1740504 45989 27334 0 56216 7886 0 0 26949 66682 129154 101902 596026 1638602 1241172 2879774 0 1241172 2879774 TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL false false 90181 27334 SUPPORT TO BILLINGS CHRISTIAN SCHOOL; ASSURE STUDENTS IN GRADES PREK-12 RECEIVE A HIGH QUALITY EDUCATION THAT WILL PREPARE THEM FOR A LIFETIME OF LEADERSHIP, REWARDING CAREERS, AND SERVICE 90181 true true false false false false false false false true true false false false false false false false false false false false false false true false false true false false false false false false false false false false true false false false false false false false false false true 3 0 true 1 true false false false false false false false false false false false false false X 7 7 true false false false false false false true true false false true true true true false false true false false false X CHARLEEN HABEL 4066702153 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 X MARTIN ONEIL PRESIDENT 2.00 0.00 X X 0 0 0 SUE LUCAS VICE PRESIDENT 2.00 0.00 X X 0 0 0 TODD HARP SECRETARY 2.00 0.00 X X 0 0 0 CHARLEEN HABEL TREASURER THROUGH MAY 2015 2.00 0.00 X X 0 0 0 JOHN CORCORAN BOARD MEMBER 2.00 0.00 X 0 0 0 DAVE KUHNS BOARD MEMBER 2.00 0.00 X 0 0 0 ROBERT LUCAS BOARD MEMBER 2.00 0.00 X 0 0 0 BARRY ALLSOP BOARD MEMBER 2.00 0.00 X 0 0 0 CHARLEEN HABEL EXECUTIVE ADMINISTRATOR 20.00 0.00 X 7350 0 0 7350 0 0 0 false false false 136587 1647275 1295763 1783862 -3578 -3578 7246 7464 -218 -218 -218 89934 136587 129496 -39562 -39562 1740504 0 0 -43358 X 27334 27334 7350 6248 1102 536 456 80 633 633 63799 54229 9570 1624 1382 242 626 532 94 101902 90181 11721 0 890806 641870 1 1 2197885 350365 2197885 40018 1241172 2879774 0 0 X 1211172 2839756 30000 40018 1241172 2879774 1241172 2879774 1638602 0 X false false false X 211338 397859 123499 755396 539423 2027515 141247 102081 60200 89934 393462 211338 539106 225580 815596 629357 2420977 355725 162664 518389 355725 162664 518389 1902588 35 2 37 35 2 37 211373 539106 225580 815598 629357 2421014 0.78590 0.83000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30000 11005 -707 280 40018 30000 30000 1.00000 true false 1260312 1260312 937573 937573 2197885 BANQUET 226521 136587 89934 33392 96104 226521 136587 89934 33392 96104 129496 -39562 true BILLINGS CHRISTIAN SCHOOL 4519 GRAND AVENUE BILLINGS MT 59106 364577367 501C3 23355 CASH GENERAL BILLINGS CHRISTIAN SCHOOL 4519 GRAND AVE BILLINGS MT 59106 364577367 501C3 3979 CASH SCHOLARSHIPS Monitoring procedures (Part I, line 2) THE BOARD MAINTAINS WRITTEN RECORDS OF GRANTS AND ASSISTANCE TO OTHER ORGANIZATIONS INCLUDING THE AMOUNT, GRANTEES ELIGIBILITY, AND THAT THE FUNDS PROVIDED AND GRANTEE MEET THE SELECTION CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION. X 1 3537 FAIR MARKET VALUE X 1 1244439 COUNTY TAX VALUE EXT X AUCTION ITEMS 194 47787 FAIR MARKET VALUE false true false Officer directors etc family relationship Part VI line 2 BOARD MEMBER SUE LUCAS HAS A FAMILY RELATIONSHIP TO BOARD MEMBER BOB LUCAS. Form 990 governing body review Part VI line 11 THE DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND EXECUTIVE ADMINISTRATOR PRIOR TO FILING OF THE FORM 990. ALL BOARD MEMBERS REVIEW AND APPROVE THE FORM 990 AS FILED AT THE NEXT SCHEDULED BOARD MEETING. Conflict of interest policy compliance Part VI line 12c 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). CEO executive director top management comp Part VI line 15a ONE FORMER BOARD MEMBER OF THE ORGANIZATION RECEIVED COMPENSATION FROM THE ORGANIZATION WHEN SAID BOARD MEMBER ACCEPTED A POSITION AS THE EXECUTIVE ADMINISTRATOR AND RELINQUISHED THEIR BOARD POSITION. 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. Other officer or key employee compensation Part VI line 15b THE ORGANIZATION HAS ONLY ONE EMPLOYEE, WHOSE COMPENSATION IS DISCUSSED UNDER CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT COMPENSATION SUPPLEMENTAL INFORMATION. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. List of other fees for services expenses Part IX line 11g $63,799 - A NON-PROFIT CONSULTANT SPECIALIZING IN NON-PROFIT OPERATIONS, MANAGEMENT, FUNDRAISING, AND FINANCIAL REPORTING WAS HIRED TO STREAMLINE AND IMPROVE THE ORGANIZATIONS EFFICIENCY AND EFFECTIVENESS.