Big Sky Parent Teacher Organization Bspto

Nonprofit profile at a glance

EIN
810499267
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Gallatin Gateway, MT, USA
Phone
4069954281
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$484,563
Expenses
$313,536
Assets
$669,088
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Audriana Derouin (President)
  • Sloan Dalrymple (Vice President)

People named in this filing

  • Audriana Derouin (President)
  • Emily Reierson (Treasurer)
  • Elisabeth Appelbaum (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sponsor projects for students of Big Sky School District #72 and assist BSSD #72 with cost of living payments to teachers.

What it reported doing in 2024

The primary purpose of our organization is to plan & sponsor projects and activities designed to specifically enhance & enrich big sky school district #72. The major activities we participated in during the year include: alpine & crosscountry skiingvarious other sportscultural enhancementsocial events spring musicalwashington dc tripteacher appreciationassist bssd with cost of living payments to teachers

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.3%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.13; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 17.7% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 19.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 96.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $302K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.