Butte Symphony Association
Nonprofit profile at a glance
- EIN
- 237315762
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Butte, MT, USA
- Phone
- 4067235590
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $324,995
- Expenses
- $239,379
- Assets
- $1,274,915
- Liabilities
- $7,086
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DORI SKRUKRUD (PRESIDENT)
People named in this filing
- AZHAR BOUGARY (GUILD REPRES)
- JAMIE COSTLE (TREASURER)
- DON KRONENBERGER (BOARD MEMBER)
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
Organized as the butte symphony association (bsa), the all-volunteer butte symphony orchestra is the oldest symphony orchestra in Montana. Founded in 1950, the butte symphony has been an integral part of the art and music scene in sw Montana for 76 years. We are the only symphony orchestra in southwest Montana, serving butte and the rural communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties. Throughout its seventy six -year history, the butte symphony has been a bright cultural asset for the community and the region, providing live concert performance and in-school and beyond-school educational programming for area youth. 35% of our orchestra members are students in local schools and universities. Educational programs are free to schools and youth. Every year the butte symphony performs for 1000 school children in the free, educational childrens concert for 22 schools throughout the region. The 5 concert season includes a free outdoor summe
What it reported doing in 2024
Promoting cultural and musical education through school educational programs and live performing arts concerts, serving butte and the rural Montana communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties.
Operating model
- Revenue model
- Donor-supported. 70% of the money available for current operations came from contributions and gifts.
- 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 75
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57.4%; rating input score 57
- Program expense ratio: 76.4%; rating input score 76
- 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: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 26.3%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 5.33; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 6.3% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings
Details
- Where the money goes: 57.4% of revenue deployed · 76.4% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $183K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.