BIG SKY YOUTH EDUCATION FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BIG SKY YOUTH EDUCATION FOUNDATION (EIN 02-0756891)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2014-11-16
IRS object ID: 201413209349300146
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule I
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-11-16T17:44:27-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	273972973	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RACHEL CHRISTOFERSON CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7	AddressLine1
City	SHEPHERD	City
State	MT	State
ZIP Code	59079	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	020756891	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BIG SKY YOUTH EDUCATION FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BIGS	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3031 GRAND AVENUE SUITE 100-106	AddressLine1
City	BILLINGS	City
State	MT	State
ZIP Code	59102	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN CORCORAN	Name
Title	CHAIRMAN	Title
Date Signed	2014-11-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RACHEL CHRISTOFERSON CPA	Name
PTIN	P01078477	PTIN
Phone	4068961040	Phone
Date Prepared	2014-11-16	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Gross Receipts	539106	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	MT	StateLegalDomicile
Activity Or Mission Description	TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	211338	ContributionsGrantsPriorYear
Contributions Grants Current Year	397859	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	35	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	-24880	OtherRevenueCurrentYear
Total Revenue Prior Year	211373	TotalRevenuePriorYear
Total Revenue Current Year	372979	TotalRevenueCurrentYear
Grants And Similar Amnts CY	164483	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	27196	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	61190	OtherExpensePriorYear
Other Expenses Current Year	6643	OtherExpensesCurrentYear
Total Expenses Prior Year	88386	TotalExpensesPriorYear
Total Expenses Current Year	171126	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	122987	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	201853	RevenuesLessExpensesCY
Total Assets BOY	445847	TotalAssetsBOY
Total Assets EOY	658746	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	445847	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	658746	NetAssetsOrFundBalancesEOY
Mission Description	TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	169571	Expense
Grants	164483	Grants
Description	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	Description
Total Program Service Expense	169571	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	true	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CHARLEEN HABEL	NamePerson
Telephone Number	4066569484	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3031 GRAND AVENUE SUITE 100-106	AddressLine1
City	BILLINGS	City
State	MT	State
ZIP Code	59102	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
ALEX TOMMERUP
BOARD MEMBER	2.00	X	0	0	0
ANDREW BILLSTEIN
BOARD MEMBER	2.00	X	0	0	0
BOB LUCAS
BOARD MEMBER	2.00	X	0	0	0
CHARLEEN HABEL
BOARD MEMBER	2.00	X	0	0	0
DAVE KUHNS
BOARD MEMBER	2.00	X	0	0	0
GLENN LOGAN
SECRETARY	2.00	X	0	0	0	X
JIM VOGEL
TREASURER	2.00	X	0	0	0	X
JOHN CORCORAN
CHAIRMAN	2.00	X	0	0	0	X
MARTIN ONEIL
BOARD MEMBER	2.00	X	0	0	0
SUE LUCAS
BOARD MEMBER	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	127569	FundraisingEvents
All Other Contributions	270290	AllOtherContributions
Total Contributions	397859	TotalContributions
Gross Income Fundraising Events	141247	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	127569	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	166127	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-24880	TotalRevenueColumn
Exclusion	-$24,880	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	372979	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$24,880	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	164483	Total
Program Services	164483	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2593	Total
Program Services	2204	ProgramServices
Management And General	389	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	255	ProgramServices
Management And General	45	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3093	Total
Program Services	2629	ProgramServices
Management And General	464	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	657	Total
Management And General	657	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	171126	Total
Program Services	169571	ProgramServices
Management And General	1555	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	423847	BOY
EOY	298688	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	11075	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	348983	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	22000	BOY
EOY	348983	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	445847	BOY
EOY	658746	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	445847	BOY
EOY	658746	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	445847	BOY
EOY	658746	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	445847	BOY
EOY	658746	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	201853	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	11046	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	206105	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	103383	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	362768	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	211338	CurrentTaxYearMinus1Year
Current Tax Year	397859	CurrentTaxYear
Total	1281453	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year	141247	CurrentTaxYear
Total	141247	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	206105	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	103383	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	362768	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	211338	CurrentTaxYearMinus1Year
Current Tax Year	539106	CurrentTaxYear
Total	1422700	Total

Field	Value	IRS element (for citing)
Public Support Total509	1422700	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2249	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	40	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	799	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	35	CurrentTaxYearMinus1Year
Total	3123	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2249	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	40	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	799	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	35	CurrentTaxYearMinus1Year
Total	3123	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	208354	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	103423	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	363567	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	211373	CurrentTaxYearMinus1Year
Current Tax Year	539106	CurrentTaxYear
Total	1425823	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99780	PublicSupportPercentage509
Prior Year Support Percentage	0.99650	PriorYearSupportPercentage
Investment Income Percentage	0.00220	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00350	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	348983	InvestmentCostOrOtherBasis
Book Value	348983	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	348983	TotalOfBookValueLandBuildings

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	BANQUET	NameOfEvent1
Gross Receipts Event1	268816	GrossReceiptsEvent1
Charitable Contributions Event1	127569	CharitableContributionsEvent1
Gross Revenue Event1	141247	GrossRevenueEvent1
Non Cash Prizes Event1	1305	NonCashPrizesEvent1
Food And Beverage Event1	45942	FoodAndBeverageEvent1
Other Direct Expenses Event1	118880	OtherDirectExpensesEvent1
Gross Receipts Total	268816	GrossReceiptsTotal
Charitable Contributions Total	127569	CharitableContributionsTotal
Gross Revenue Total Events	141247	GrossRevenueTotalEvents
Non Cash Prizes Total Events	1305	NonCashPrizesTotalEvents
Food And Beverage Total Events	45942	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	118880	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	166127	DirectExpenseSummaryEvents
Net Income Summary	-24880	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
BILLINGS CHRISTIAN SCHOOL
4519 GRAND AVENUE	BILLINGS	MT	59106	364577367	501C3	121341	GENERAL
BILLINGS CHRISTIAN SCHOOL
4519 GRAND AVE	BILLINGS	MT	59106	364577367	501C3	43142	SCHOLARSHIPS

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	I1	Identifier
Return Reference	Monitoring procedures Part I line 2	ReturnReference
Explanation	THE BOARD MAINTAINS WRITTEN RECORDS OF GRANTS AND ASSISTANCE TO OTHER ORGANIZATIONS INCLUDING THE AMOUNT, GRANTEE9S ELIGIBILITY, AND THAT THE FUNDS PROVIDED AND GRANTEE MEET THE SELECTION CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION.	Explanation

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	AUCTION ITEMS	126	48444	SELLING PRICE
X	JEWELRY	1	1305	DONATION SOFTWARE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Amended return infomation	FORM 990, ET AL, PARTS AND SCHEDULES OF FORM 990 AMENDED AND DESCRIPTION OF AMENDMENTS FORM 990, PAGE 1, UPDATE TO FULL MAILING ADDRESS, CHANGE TO ACTUAL YEAR OF FORMATION, INCLUDE PRIOR YEAR REVENUES, EXPENSES, AND NET ASSETS, UPDATE CURRENT YEAR REVENUES, GROSS REVENUES, EXPENSES, AND NET ASSETS TO ACTUAL FORM 990, PAGE 2, UPDATE MISSION STATEMENT, REMOVE LAND PURCHASE THAT WAS NOT AN EXPENSE, REMOVE FUNDRAISING EXPENSES DIRECTLY RELATED TO A FUNDRAISING EVENT, UPDATE PROGRAM SERVICE AMOUNTS FOR SUPPORT OF BILLINGS CHRISTIAN SCHOOL TO ACTUAL FORM 990, PAGE 5, UPDATE STATES FORM 990 IS REQUIRED TO BE FILED IN; MONTANA HAS NO FILING REQUIREMENT FOR FORM 990 FORM 990, PAGE 9, SEPARATE AND REPORT FUNDRAISING EVENT9S CONTRIBUTIONS, GROSS INCOME NOT INCLUDING CONTRIBUTIONS FORM 990, ET AL, PARTS AND SCHEDULES OF FORM 990 AMENDED AND DESCRIPTION OF AMENDMENTS (CONTINUED) FORM 990, PAGE 9 (CONTINUED)AND DIRECT EXPENSES FORM 990, PAGE 10, SEPARATE GRANTS AND ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES, REMOVE LAND EXPENSES, REMOVE FUNDRAISING EVENT EXPENSES, AND REPORT AMOUNTS IN COLUMNS B, C, AND D IN THE STATEMENT OF FUNCTIONAL EXPENSES FORM 990, PAGE 11, REPORT PRIOR YEAR ASSETS AND NET ASSETS, INCLUDE CASH EQUIVALENT BALANCES FOR CURRENT YEAR FORM 990, PAGE 12, ADJUST TO ACTUAL REVENUES AND EXPENSES REPORTED ON AMENDED RETURN FORM 990, SCHEDULE A, REPORTING CONSISTENT WITH BOX 9 INCLUDING COMPLETION OF PUBLIC SUPPORT TEST SCHEDULES FORM 990, ET AL, PARTS AND SCHEDULES OF FORM 990 AMENDED AND DESCRIPTION OF AMENDMENTS (CONTINUED) FORM 990, SCHEDULE G, UPDATE ACTIVITY FOR ANNUAL FUNDRAISING BANQUET INCLUDING THAT A PROFESSIONAL FUNDRAISER WAS NOT INVOLVED AND THE ORGANIZATION MAINTAINED CONTROL OF FUNDS RAISED FORM 990, SCHEDULE M, REPORT NON CASH CONTRIBUTIONS FORM 990, SCHEDULE O, CLARIFY ACTIVITY OF ORGANIZATION AND BOARD AS WELL AS DETAIL REASONS FOR AMENDMENT OF THE FORM 990
O02	Officer directors etc family relationship Part VI line 2	BOARD MEMBER SUE LUCAS HAS A FAMILY RELATIONSHIP TO BOARD MEMBER BOB LUCAS.
O03	Form 990 governing body review Part VI line 11	THE FIRST DRAFT OF THE FORM 990 IS REVIEWED BY THE TREASURER AND UPON APPROVAL, THEN SUBMITTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE FINAL FORM 990.
O04	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).
O05	CEO executive director top management comp Part VI line 15a	NO BOARD MEMBER OF THE ORGANIZATION RECEIVES COMPENSATION OR BENEFITS FROM THE ORGANIZATION. THE ORGANIZATION HAS NO PAID EMPLOYEES. ALL ORGANIZATION POSITIONS ARE PURELY VOLUNTEER.
O06	Governing documents etc available to public Part VI line 19	THE ORGANIZATION9S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.

BIG SKY YOUTH EDUCATION FOUNDATION: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Total Revenue TotalRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Occupancy Occupancy

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Total509 Total509

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Total Support Total TotalSupportTotal

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Land Land

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule I IRS990ScheduleI

Recipient Table RecipientTable (2 entries)

Form990 Schedule I Part IV Form990ScheduleIPartIV

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

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