BIG MOUNTAIN COMMERCIAL ASSOCIATION INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BIG MOUNTAIN COMMERCIAL ASSOCIATION INC (EIN 81-0522136)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-22
- IRS object ID
- 202011439349301701
- Schema version
- 2019v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-22T11:06:00-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810348775 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUNKERMIERCLARKCAMPANELLASTEVENS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1398 | AddressLine1Txt |
| City | WHITEFISH | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 599371398 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810522136 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG MOUNTAIN COMMERCIAL ASSN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGM | BusinessNameControlTxt |
| Phone | 4062015669 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4608 | AddressLine1Txt |
| City | WHITEFISH | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59937 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRAD KINCAID | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4062015669 | PhoneNum |
| Signature | 2020-05-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACOB W CARTER CPA | PreparerPersonNm |
| PTIN | P01715496 | PTIN |
| Phone | 4068622597 | PhoneNum |
| Preparation | 2020-05-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.109.142.153 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-05-22 | IPDt |
| IP Tm | 10:00:54 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D81376478BD41EE770C724A1FC3A6675F52E94BD | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 58A7BB7F6C474060505EF259159E6B589F0B01FB | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRAD KINCAID | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4608 | AddressLine1Txt |
| City | WHITEFISH | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59937 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $663,952 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | BIGMTNCOMMERCIAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 143 | TotalVolunteersCnt |
| Total Gross UBI | $2,077 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $438 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $40,492 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $650,104 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $563,486 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,038 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,921 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,942 | PYOtherRevenueAmt |
| CY Other Revenue | $30,595 | CYOtherRevenueAmt |
| PY Total Revenue | $664,584 | PYTotalRevenueAmt |
| CY Total Revenue | $641,494 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $68,014 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $61,136 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $423,422 | PYOtherExpensesAmt |
| CY Other Expenses | $499,028 | CYOtherExpensesAmt |
| PY Total Expenses | $501,436 | PYTotalExpensesAmt |
| CY Total Expenses | $579,164 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $163,148 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $62,330 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $732,328 | TotalAssetsBOYAmt |
| Total Assets EOY | $808,100 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $134,060 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $147,502 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $598,268 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $660,598 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED A BUS SHUTTLE SERVICE, AT NO CHARGE, TO RESIDENTS AND VISITORS OF THE AREA. THE BUS SHUTTLE ALLOWS RESIDENTS, GUESTS, AND EMPLOYEES OF THE RESORT TO OBTAIN SAFE AND RELIABLE TRANSPORTATION TO AND FROM THE COMMUNITY OF WHITEFISH AND THE WHITEFISH MOUNTAIN RESORT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDED NEEDED MAINTENANCE AND SERVICES TO THE COMMON AREAS OF THE RESORT; MAINTAINED PEDESTRIAN WALKWAYS AND VILLAGE COMMON AREAS; PROVIDED AND MAINTAINED VILLAGE LIGHTING AS WELL AS INFORMATIONAL AND DIRECTIONAL SIGNAGE. ALSO MAINTAINED THE BIG MOUNTAIN ROAD WITH SNOW REMOVAL AND SANDING. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SPONSORED SEVERAL FESTIVALS TO ASSIST IN PROVIDING FUNDING FOR THE COMMUNITY TRANSPORTATION SYSTEMS AND MAINTENANCE OF THE ROADS, WALKWAYS, AND COMMON AREAS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062015669 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4608 | AddressLine1Txt |
| City | WHITEFISH | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59937 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BRAD KINCAID | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NINA STEFANI | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADDIE TESTA-BROWN | ||||||
| TREASURER/SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RUTH LANE | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANGIE FRIEDNER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MARY SMITH | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CHAP GODSEY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| EDNA WHITE | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DOREEN MARCIEL | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TIFFANY NITSCHKE | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| AMANDA PERSON | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $21,922 | MembershipDuesAmt |
| Government Grants | $7,500 | GovernmentGrantsAmt |
| All Other Contributions | $11,070 | AllOtherContributionsAmt |
| Total Contributions | $40,492 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ASSESSMENT INCOME | 721000 | $562,361 | $562,361 |
| BUS SHUTTLE SERVICE | 485000 | $1,125 | $1,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $563,486 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,921 | TotalRevenueColumnAmt |
| Exclusion | $6,921 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $50,976 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $22,458 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,518 | TotalRevenueColumnAmt |
| Exclusion | $28,518 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING ON BUSES | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $2,077 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,077 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,077 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $641,494 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $563,486 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,077 | UnrelatedBusinessRevenueAmt |
| Exclusion | $35,439 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,000 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,042 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,594 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,081 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,795 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $710 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,088 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,001 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,943 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUSINESS INCO | $393 |
| COMMUNITY TRANSPORTATIO | $444,435 |
| MAINT. RESORT COMMON AR | $36,072 |
| MEMBERSHIP DEVELOPMENT | $2,190 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $752 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579,164 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,419 | BOYAmt |
| EOY | $218,800 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,448 | BOYAmt |
| EOY | $468,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,547 | BOYAmt |
| EOY | $114,902 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $86,996 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $81,176 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,818 | BOYAmt |
| EOY | $5,820 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,328 | BOYAmt |
| EOY | $808,100 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,549 | BOYAmt |
| EOY | $75,824 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,511 | BOYAmt |
| EOY | $71,586 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $92 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,060 | BOYAmt |
| EOY | $147,502 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,268 | BOYAmt |
| EOY | $660,598 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,268 | BOYAmt |
| EOY | $660,598 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,328 | BOYAmt |
| EOY | $808,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $62,330 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,996 | OtherCostOrOtherBasisAmt |
| Depreciation | $81,176 | DepreciationAmt |
| Book Value | $5,820 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,820 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $92 | FederalIncomeTaxLiabilityAmt |
| Total Liability | $92 | TotalLiabilityAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPRING BREWFEST | Event1Nm |
| Gross Receipts Event1 | $20,063 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $20,063 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $1,645 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $5,269 | OtherDirectExpensesEvent1Amt |
| Event2 | SUMMER BREWFEST | Event2Nm |
| Gross Receipts Event2 | $18,113 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $18,113 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $1,634 | RentFacilityCostsEvent2Amt |
| Other Direct Expenses Event2 | $5,951 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $12,300 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $12,300 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $4,969 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $450 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,442 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $50,476 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $50,476 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,279 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,969 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $450 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $13,662 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $22,360 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $28,116 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| GLACIER AERO | |||||||
| PO BOX 1120 | WHITEFISH | MT | 59937 | 461343630 | 6 | $5,000 | AIRLINE ENHANCEMENT |
| WINTER SPORTS INC | |||||||
| 1015 GLADES DR | WHITEFISH | MT | 59937 | 810221770 | $13,000 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 2 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | $5,000 WAS DONATED TO A RECIPIENT 501(C)(6) ORGANIZATION TO ASSIST IT IN ITS MISSION OF RAISING A STATED AMOUNT OF FUNDING TO SECURE ADDITIONAL SCHEDULED AIRLINE SERVICE TO THE AREA. THE RECIPIENT 501(C)(6) ORGANIZATION'S USAGE OF FUNDS IS LIMITED BY ITS OWN ORGANIZATIONAL DOCUMENTS AND THEREFORE NO MONITORING IS REQUIRED BY BIG MOUNTAIN COMMERCIAL ASSOCIATION INC. $13,000 WAS DONATED TO A RECIPIENT FOR-PROFIT ORGANIZATION TO ASSIST IT IN ITS GENERAL OPERATIONS. THE RECIPIENT ORGANIZATION'S USAGE OF FUNDS IS LIMITED BY ITS OWN ORGANIZATIONAL DOCUMENTS AND THEREFORE NO MONITORING IS REQUIRED BY BIG MOUNTAIN COMMERCIAL ASSOCIATION INC. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE GOVERNING BODY MEETS PRIOR TO THE FILING OF THE TAX RETURN TO REVIEW THE CONTENTS OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE ANNUAL MEETING THE GOVERNING BODY REVIEWS THE CONFLICT OF INTEREST POLICY ASKS ALL OFFICERS AND DIRECTORS TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST THAT THEY KNOW OF OR ARE AWARE OF. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE ORGANIZATION HAS TWO EMPLOYEES. THE EMPLOYEES ARE REVIEWED ANNUALLY BY THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE EMPLOYEES' PREVIOUS YEAR'S WORK PERFORMANCE AND DETERMINES FROM IT WHETHER THE EMPLOYEES' PERFORMANCE RESULTS IN CONTINUED EMPLOYMENT AND/OR ADDITIONAL COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |