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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-15T10:58:50Z</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822407878</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG SKY BIGGIE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <PhoneNum>9072230858</PhoneNum>
      <USAddress>
        <AddressLine1Txt>321 W Cottonwood St</AddressLine1Txt>
        <CityNm>Hailey</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83333</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Natalie Osborne</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <PhoneNum>9072230858</PhoneNum>
      <SignatureDt>2026-09-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://bigskybiggie.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>120929</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>39330</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>80957</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>642</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>642</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>120929</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22500</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>32000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>21714</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5920</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>466</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>27805</OtherExpensesTotalAmt>
      <TotalExpensesAmt>110405</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10524</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>10524</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>10524</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>10524</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>10524</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To promote mountain biking, outdoor recreation, and trail stewardship through the Big Sky Biggie mountain bike event, while raising funds to support nonprofit organizations that maintain and improve trails and provide community services in the Big Sky, Montana area.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Big Sky Biggie, Inc. organized and produced the annual Big Sky Biggie mountain bike event in Big Sky, Montana, to promote mountain biking, outdoor recreation, and support for local trails and community organizations. The 2025 event served approximately 753 registered participants and was supported by volunteers, sponsors, land partners, and local agencies. Following the event, the organization distributed $22,500 to local nonprofit and community organizations, including $10,000 to Big Sky Community Organization, $10,000 to SWMMBA Big Sky Chapter, and $2,500 to Big Sky Search and Rescue.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>22500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>110405</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>110405</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Natalie Osborne</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>30000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Max Erpenbach</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>ID</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Natalie Osborne</PersonNm>
        <USAddress>
          <AddressLine1Txt>321 W Cottonwood</AddressLine1Txt>
          <CityNm>Hailey</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83333</ZIPCd>
        </USAddress>
        <PhoneNum>9072230858</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>18200</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42297</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50626</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39331</CurrentTaxYearAmt>
        <TotalAmt>173454</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>18200</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42297</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50626</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39331</CurrentTaxYearAmt>
        <TotalAmt>173454</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>31531</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>141923</PublicSupportTotal170Amt>
      <TotalSupportAmt>173454</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>304215</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.81820</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Big Sky Biggie, Inc. historically filed Form 990-N based on its understanding of the organization's annual filing requirements. As the organization and its annual event revenue grew, the organization did not recognize that its gross receipts had exceeded the eligibility threshold for filing Form 990-N and that Form 990-EZ was required. Upon identifying the issue, the organization promptly began preparing the appropriate Form 990-EZ and is filing the return as soon as practicable after discovering the error. The late filing was inadvertent and was not due to willful neglect. Going forward, the organization will review its annual gross receipts and applicable IRS filing requirements each year to ensure that the appropriate Form 990-series return is timely filed.</ExplanationTxt>
    </ReasonableCauseExplanation>
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