﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-11-13T11:16:49-07:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272466991</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DESHAZER TOREN &amp; BRADEN CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>22 2ND AVE W STE 2100</AddressLine1Txt>
        <CityNm>KALISPELL</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>599016405</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810522136</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG MOUNTAIN COMMERCIAL ASSN INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGM</BusinessNameControlTxt>
      <PhoneNum>4062539192</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4608</AddressLine1Txt>
        <CityNm>WHITEFISH</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59937</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENNIFER FISHER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4062539192</PhoneNum>
      <SignatureDt>2018-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT S DESHAZER</PreparerPersonNm>
      <PTIN>P01240725</PTIN>
      <PhoneNum>4062572522</PhoneNum>
      <PreparationDt>2018-11-13</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>72.250.178.50</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-11-13</IPDt>
      <IPTm>12:16:49</IPTm>
      <IPTimezoneCd>CS</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>DF942B17A8D12F1F03B46D02FE1934D603CAE131</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>080BCF47EAEBB0203625BA52C531A8F210EA2BC5</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>JENNIFER FISHER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 4608</AddressLine1Txt>
        <CityNm>WHITEFISH</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59937</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>634257</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>BIGMTNCOMMERICAL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>MT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>95</TotalVolunteersCnt>
      <TotalGrossUBIAmt>1992</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>617</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>7500</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>7650</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>538593</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>622743</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>657</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1872</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>2000</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1992</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>548750</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>634257</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>5000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>5000</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>63462</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>66348</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>485211</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>590396</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>553673</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>661744</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-4923</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-27487</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>586812</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>633721</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>124205</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>198601</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>462607</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>435120</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</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>
      <ProgSrvcAccomActy2Grp>
        <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>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>SPONSORED SEVERAL FESTIVALS TO ASSIST IN PROVIDING FUNDING FOR THE COMMUNITY TRANSPORATION SYSTEMS AND MAINTENACE OF THE ROADS, WALKWAYS, AND COMMON AREAS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>ENHANCE THE COMMERCIAL PROSPECTS OF THE WHITEFISH AREA BY SUPPORTING THE WHITEFISH MOUNTAIN RESORT.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc4">false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc4">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc5">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc5">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc5">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc5">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc5">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc5">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc5">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc5">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc5">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc5">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc5">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc5">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>true</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>true</NondeductibleContriDisclInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>RICK CUNNINGHAM</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>BMCA OFFICE</BusinessNameLine2Txt>
        </BusinessName>
        <PhoneNum>4062539192</PhoneNum>
        <USAddress>
          <AddressLine1Txt>300 BIG MOUNTAIN ROAD</AddressLine1Txt>
          <CityNm>WHITEFISH</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59937</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER FISHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD KINCAID</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUTH LANE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS SCHUSTROM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHAP GODSEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EDNA WHITE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOREEN MARCIEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOBETH BLAIR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANGIE FRIEDNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NINA STEFANI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADDIE TESTABROWN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NIKI BATES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>7500</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>150</AllOtherContributionsAmt>
      <TotalContributionsAmt>7650</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES &amp; ASSESSMENTS</Desc>
        <BusinessCd>721000</BusinessCd>
        <TotalRevenueColumnAmt>539148</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>539148</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FESTIVAL INCOME</Desc>
        <BusinessCd>722410</BusinessCd>
        <TotalRevenueColumnAmt>65138</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>65138</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>BUS SHUTTLE SERVICE</Desc>
        <BusinessCd>485000</BusinessCd>
        <TotalRevenueColumnAmt>18457</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18457</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>622743</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1872</TotalRevenueColumnAmt>
        <ExclusionAmt>1872</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>ADVERTISING ON BUSES</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>1992</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>1992</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1992</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>634257</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>622743</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>1992</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1872</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>5000</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>61050</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>500</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4798</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>950</TotalAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2361</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>446</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>1128</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3220</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>171</TotalAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>650</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>136</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>COMMUNITY TRANSPORTATION</Desc>
        <TotalAmt>487266</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MAINT. RESORT COMMON AREA</Desc>
        <TotalAmt>53056</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RESORT PROGRAMS</Desc>
        <TotalAmt>24787</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ACTIVITY PROGRAMS</Desc>
        <TotalAmt>13000</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3225</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>661744</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>266965</BOYAmt>
        <EOYAmt>295853</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>215540</BOYAmt>
        <EOYAmt>217410</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>101542</BOYAmt>
        <EOYAmt>118425</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>170</BOYAmt>
        <EOYAmt>89</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>80245</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>78301</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2595</BOYAmt>
        <EOYAmt>1944</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>586812</BOYAmt>
        <EOYAmt>633721</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>78548</BOYAmt>
        <EOYAmt>154717</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>45657</BOYAmt>
        <EOYAmt>43884</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>124205</BOYAmt>
        <EOYAmt>198601</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>462607</BOYAmt>
        <EOYAmt>435120</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>462607</BOYAmt>
        <EOYAmt>435120</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>586812</BOYAmt>
        <EOYAmt>633721</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-27487</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleB documentId="RetDoc1" />
    <IRS990ScheduleC documentId="RetDoc4">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc5">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>80245</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>78301</DepreciationAmt>
        <BookValueAmt>1944</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1944</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ENHANCE THE COMMERCIAL PROSPECTS OF THE WHITEFISH AREA BY SUPPORTING THE WHITEFISH MOUNTAIN RESORT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY MEETS PRIOR TO THE FILING OF THE TAX RETURN TO REVIEW THE CONTENTS OF THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ONLY ONE EMPLOYEE. THIS EMPLOYEE IS REVIEWED ANNUALLY BY THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE EMPLOYEE'S PREVIOUS YEAR'S WORK PERFORMANCE AND DETERMINES FROM IT WHETHER THIS EMPLOYEE'S PERFORMANCE RESULTS IN CONTINUED EMPLOYMENT AND/OR ADDITIONAL COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>