Montana Center for the Arts

Nonprofit profile at a glance

EIN
933540693
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Bozeman, MT, USA
Phone
4066006287
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Performing Arts Centers

Reported finances

Revenue
$233,324
Expenses
$52,397
Assets
$436,381
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

People named in this filing

  • DOUGLAS BADENOCH (Co-Vice Chair)
  • DENNIS WENTZ (Founding Chair)
  • ILSE-MARI LEE (Chairman)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Montana center for the arts purpose is to nurture, promote and expand cultural engagement and opportunity in our region. Through collaboration with the community at large, and in partnership with the area's diverse cultural and educational entities, the center will serve as a laboratory, classroom, and public square to make art available for all, enhancing the cultural richness of our region. Serving as a catalyst for artistic excellance, the center will be recognized as a world-class institution and will positively impact both the local and regional econimies.

What it reported doing in 2025

Montana center for the arts brings together an inspired group of leaders and founding families, long-time champions and newcomers alike, to build a world-class gathering place, an acoustically advanced performance hall and learning center that will serve gallatin valley and communiites throughout the greater yellowstone region, elevate the cultural landscape across Montana and bring people and innovative ideas together in the name of beauty.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 77.5%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 8.33; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 46.6% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 75.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 13 of 13 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 13 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.