Cine Billings

Nonprofit profile at a glance

EIN
352488003
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Billings, MT, USA
Phone
4065341128
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Film, Video

Reported finances

Revenue
$2,057,584
Expenses
$1,692,097
Assets
$2,321,816
Liabilities
$296,035

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JOHN WIRTH (PRESIDENT)
  • RYAN CREMER (VICE PRESIDENT)
  • MATTHEW BLAKESLEE (EXECUTIVE DIRECTOR)

People named in this filing

  • JOHN WIRTH (PRESIDENT)
  • RYAN CREMER (VICE PRESIDENT)
  • KIRK HANSEN (SECRETARYTREASURER)

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

To provide a venue for independent cinema and cultivative culture in billings, Montana.

What it reported doing in 2024

Cine billings was able to serve its community in 2024 by bringing some of the best film, art and culture to billings. These films, concerts and and events would not have been possible without the support of our community, donors and grants from science on screen along with some grants provided to help expand our operations and offerings at art house cinema and pub. In total, we saw 39,000 tickets sold to films, events and concerts and provided mulitple free offerings for everyone to enjoy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 65
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 90.9%; rating input score 91; 21st 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: 17.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 29.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 22.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 29.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 92% of spending went to programs
  • Governance: 10 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 26 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: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.