Paris Gibson Square Inc

Nonprofit profile at a glance

EIN
810361663
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Great Falls, MT, USA
Phone
4067278255
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Art Museums

Reported finances

Revenue
$989,190
Expenses
$775,020
Assets
$1,717,390
Liabilities
$145,299

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

Leadership & pay

17 people listed

Executive titles in this filing

  • TESS JACOBS (PRESIDENT)
  • NICOLE EVANS STARTED NOV 2024 (INTERIM EXECUTIVE DIRECTOR)
  • SARAH JUSTICE ENDED OCT 2024 (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SARAH JUSTICE ENDED OCT 2024 (EXECUTIVE DIRECTOR): $63,040 total reported compensation
  • NICOLE EVANS STARTED NOV 2024 (INTERIM EXECUTIVE DIRECTOR): $51,868 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Paris gibson square museum of art supports contemporary arts and cultural opportunities in north central Montana.

What it reported doing in 2024

The organization strives to foster accessibility and understanding of modern, contemporary and self-taught art by collecting, preserving, and exhibiting and interpreting art that actively engages a diverse and growing audience; expand public knowledge of interest in and support for the arts and artists of the region; serve as a cultural center; and continue the preservation of the historically significant paris gibson square building. The organization also provides educational programming that inspires artistic expression and understanding. The museum provides a wide-ranging and exciting schedule of exhibits and education opportunities. Paris gibson square ensures that art is for everyone regardless of age, ability, or financial circumstances.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62%; rating input score 62
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $22.84 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 21.7%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.22; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 62% of revenue deployed · 73.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $567K in reported program spending
  • Leadership: top reported pay $63K · 17 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.