Park County Friends of the Arts

Nonprofit profile at a glance

EIN
510187880
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2017
Location
Livington, MT, USA
Phone
4062237026
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$93,630
Expenses
$72,965
Assets
$103,226
Liabilities
$386

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

Leadership & pay

8 people listed

Executive titles in this filing

  • STEPHEN NOBEL (PRESIDENT)

Highest reported compensation

  • STORRS BISHOP (EXECUTIVE DI): $27,398 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To celebrate the legacy of livingston's arts community and expand engagement with art through exhibitions, education, and the permanent collection.

What it reported doing in 2025

Park county friends of the arts dba the danforth museum of art (dma) celebrates the legacy of livingston's arts community and expands engagement with art through art exhibits, community education, and a permanent collection. The exhibitions are the leading public exposure to the work of the museum. The dma presents eight to ten exhibitions free to the community every year that enlighten, educate, and expand the possible roles that art can serve in a society. The exhibits are free to the public and each must serve at least one of these three aims: -recognize art as a form of communication -reflect the role of art in the formation of a community, culture, and society -raise marginalized voices the danforth museum of art provides workshops, lectures, and classroom- based education for youth throughout park county. The museum often collaborates with local organizations to support existing programs with workshops and lectures. The heart of the education outreach program (eop) is partnerships with local school systems. The museum 's educator works with the school's instructional staff to integrate art history, art literacy, and art presentation lessons into the school's curriculum, fostering a high-engagement and standards-based collaboration. The dma's permanent collection is its most enduring asset and a defining expression of the organization's commitment to stewarding the area's artistic heritage. The museum preserves, catalogs, and makes the community's art history accessible to the widest possible audience, frequently using paintings and objects from the collection in the eop classroom programs. Located in a designated historic building in the heart of downtown livingston, the danforth museum of art is the only fine art museum in park county. It participates in the annual livingston art walks and the collaborative artweek park county festival and big bend art auction.

Operating model

Revenue model
Donor-supported. 85% 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: 48
  • Transparency & Controls: 86
  • Accountability: 64
  • Sustainability: 47
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.4%; rating input score 49
  • Program expense ratio: 63.4%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 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: 22.1%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 37.5%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 22.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 30.6% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 49.4% of revenue deployed · 63.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $27K · 8 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.