Quick charity verification for Big Sky Film Institute (EIN: 201937230)
Verdict: Big Sky Film Institute appears trustworthy
75/100Mission Score
$523KRevenue
$94KAssets
3Red Flags
3Strengths
Red Flags
Significant operational deficit in 2023 ($102,886, as expenses of $502,485 exceeded revenue of $399,599).
Sharp decline in assets from $116,253 in 2022 to $10,858 in 2023.
Negative net asset position in 2023 (assets $10,858 vs. liabilities $20,187).
Strengths
Consistent 0% officer compensation across all reported years, indicating strong dedication to mission.
Long history of IRS 990 filings (13 filings), demonstrating commitment to transparency.
Generally strong revenue generation, with latest revenue at $523,410, indicating donor support.
Spending Breakdown
How Big Sky Film Institute allocates its funds across programs, administration, and fundraising.
80%
Program Spending
Healthy — majority goes to mission
15%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Big Sky Film Institute
Is Big Sky Film Institute a legitimate charity?
Based on AI analysis of IRS 990 filings, Big Sky Film Institute (EIN: 201937230) appears trustworthy. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
Is Big Sky Film Institute a good charity to donate to?
Big Sky Film Institute has a Mission Score of 75/100. Revenue: $523K. Assets: $94K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Big Sky Film Institute?
The Employer Identification Number (EIN) for Big Sky Film Institute is 201937230. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Big Sky Film Institute spend its money?
Big Sky Film Institute allocates 80% to programs, 15% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Big Sky Film Institute's tax-exempt status?
You can verify Big Sky Film Institute's tax-exempt status using EIN 201937230 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Big Sky Film Institute demonstrates a consistent commitment to its mission, as evidenced by its program spending. In the 2023 fiscal period, the organization incurred expenses of $502,485 against revenues of $399,599, indicating a deficit for the year. This trend of expenses exceeding revenue was also observed in 2022 and 2018, suggesting potential reliance on prior year surpluses or other funding sources to cover operational costs. The organization's assets have fluctuated, with a notable decrease from $116,253 in 2022 to $10,858 in 2023, while liabilities increased from $22,696 to $20,187 in the same period, which warrants closer examination.
The institute's financial health shows some volatility, particularly with the recent decline in assets and the recurring operational deficits. However, the consistent reporting of 0% officer compensation across all available filings indicates a strong commitment to directing funds towards its programs rather than executive salaries, which is a positive sign for donor confidence. The organization's long filing history (13 filings) suggests a commitment to transparency, providing ample data for analysis.
While the organization has generally maintained a healthy asset base in previous years, the significant drop in assets in 2023 to $10,858, coupled with liabilities of $20,187, indicates a negative net asset position for that year. This financial strain, if persistent, could impact the organization's long-term sustainability. Further details on the allocation of expenses (program, administrative, fundraising) would provide a more complete picture of spending efficiency.