2014-11-16T17:44:27-07:00 2012-12-31 273972973 RACHEL CHRISTOFERSON CPA PC PO BOX 7 SHEPHERD MT 59079 990 2012-01-01 020756891 BIG SKY YOUTH EDUCATION FOUNDATION BIGS 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 JOHN CORCORAN 2014-11-16 true RACHEL CHRISTOFERSON CPA P01078477 4068961040 2014-11-16 2012 2016-02-25 16:41:14Z X 539106 false X X 2005 MT TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL 8 8 0 10 0 0 211338 397859 0 35 0 -24880 211373 372979 164483 0 0 27196 0 0 61190 6643 88386 171126 122987 201853 445847 658746 0 445847 658746 TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL false false 169571 164483 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 169571 true true false false false false false false false 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 false true false false false false false false false false true 0 0 true 0 true false false false false false true true false false false false X 8 8 true false false false false false false true true false false true true true true false false false false false X CHARLEEN HABEL 4066569484 3031 GRAND AVENUE SUITE 100-106 BILLINGS MT 59102 X ALEX TOMMERUP 2.00 X 0 0 0 ANDREW BILLSTEIN 2.00 X 0 0 0 BOB LUCAS 2.00 X 0 0 0 CHARLEEN HABEL 2.00 X 0 0 0 DAVE KUHNS 2.00 X 0 0 0 GLENN LOGAN 2.00 X X 0 0 0 JIM VOGEL 2.00 X X 0 0 0 JOHN CORCORAN 2.00 X X 0 0 0 MARTIN ONEIL 2.00 X 0 0 0 SUE LUCAS 2.00 X 0 0 0 0 0 0 0 false false false 127569 270290 397859 141247 127569 166127 -24880 -24880 372979 0 0 -24880 164483 164483 2593 2204 389 300 255 45 3093 2629 464 657 657 171126 169571 1555 0 423847 298688 11075 348983 22000 348983 445847 658746 0 0 X 445847 658746 445847 658746 445847 658746 201853 11046 0 X false false false X 206105 103383 362768 211338 397859 1281453 141247 141247 206105 103383 362768 211338 539106 1422700 1422700 2249 40 799 35 3123 2249 40 799 35 3123 208354 103423 363567 211373 539106 1425823 0.99780 0.99650 0.00220 0.00350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 348983 348983 348983 BANQUET 268816 127569 141247 1305 45942 118880 268816 127569 141247 1305 45942 118880 166127 -24880 true 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 1 I1 Monitoring procedures Part I line 2 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. X AUCTION ITEMS 126 48444 SELLING PRICE X JEWELRY 1 1305 DONATION SOFTWARE false false false 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.