Totals
- Total revenue
- $4,746,925
- Total expenses
- $1,199,441
- Contributions and grants received
- $4,468,976
- Grants paid
- $0
- Program service revenue
- $124,992
- Investment income
- $7,368
- Other revenue
- $145,589
- Total assets, end of year
- $7,989,202
- Total liabilities, end of year
- $3,034,195
- Net assets or fund balances, end of year
- $4,955,007
- Program services expenses (Part IX)
- $913,020
- Management and general expenses
- $218,887
- Fundraising expenses
- $67,534
- Program service expenses (Part III)
- $913,020
Program services were 76.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$74,461
-
1e · Government grants (contributions)
$257,450
-
1f · All other contributions, gifts and grants
$4,137,065
-
1g · Noncash contributions included above
$53,642
-
2a · Program service revenue: ART CLASSES
total $62,597 · related or exempt $62,597
-
2b · Program service revenue: PROGRAM INCOME
total $62,395 · related or exempt $62,395
-
3 · Investment income
total $7,368 · excluded $7,368
-
8a · Fundraising events: gross income
$281,049
-
8a · Fundraising events: contributions included on line 1c
$74,461
-
8b · Fundraising events: direct expenses
$165,079
-
8c · Net income from fundraising events
total $115,970 · excluded $115,970
-
10a · Gross sales of inventory
$16,541
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $16,541 · related or exempt $16,541
-
11a · Other revenue: EVENT ALCOHOL SALES
total $11,246 · unrelated business $11,246
-
11b · Other revenue: RAFFLE
total $1,832 · excluded $1,832
-
11e · Other revenue, total
$13,078
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $109,048 · program services $82,123 · management and general $26,925
-
7 · Other salaries and wages
total $304,929 · program services $220,085 · management and general $29,823 · fundraising $55,021
-
9 · Other employee benefits
total $22,223 · program services $14,000 · management and general $7,334 · fundraising $889
-
10 · Payroll taxes
total $78,072 · program services $31,995 · management and general $38,720 · fundraising $7,357
-
11b · Fees: legal
total $1,680 · management and general $1,680
-
11c · Fees: accounting
total $11,760 · management and general $11,760
-
11g · Fees: other
total $7,960 · program services $4,725 · management and general $3,235
-
12 · Advertising and promotion
total $18,400 · program services $17,248 · management and general $1,152
-
13 · Office expenses
total $50,367 · program services $28,082 · management and general $19,419 · fundraising $2,866
-
15 · Royalties
total $4,665 · program services $4,665
-
16 · Occupancy
total $40,922 · program services $17,777 · management and general $23,145
-
17 · Travel
total $27,891 · program services $21,019 · management and general $6,872
-
19 · Conferences, conventions and meetings
total $98 · management and general $98
-
22 · Depreciation, depletion and amortization
total $28,731 · management and general $28,731
-
23 · Insurance
total $43,404 · program services $24,562 · management and general $18,842
-
24a · Other expenses: MUSIC EVENT EXPENSE
total $396,306 · program services $396,306
-
24b · Other expenses: PUBLIC ART PROJECT
total $50,433 · program services $50,433
-
24c · Other expenses: FUNDRAISING EXPENSES
total $1,401 · fundraising $1,401
-
24d · Other expenses: TAXES
total $1,151 · management and general $1,151
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $208,445 · end of year $200,674
-
2 · Savings and temporary cash investments
beginning of year $249,882 · end of year $360,821
-
4 · Accounts receivable
beginning of year $2,201 · end of year $3,731
-
9 · Prepaid expenses and deferred charges
beginning of year $13,900 · end of year $16,865
-
10a · Land, buildings and equipment: cost or other basis
$6,116,649
-
10b · Land, buildings and equipment: accumulated depreciation
$31,252
-
10c · Land, buildings and equipment, net
beginning of year $14,012 · end of year $6,085,397
-
11 · Investments: publicly traded securities
beginning of year $2,077 · end of year $2,292
-
15 · Other assets
beginning of year $879,422 · end of year $1,319,422
-
17 · Accounts payable and accrued expenses
beginning of year $424 · end of year $34,195
-
19 · Deferred revenue
beginning of year $2,208 · end of year $0
-
22 · Loans and payables to officers and key people
end of year $3,000,000
-
27 · Net assets without donor restrictions
beginning of year $898,815 · end of year $1,275,138
-
28 · Net assets with donor restrictions
beginning of year $468,492 · end of year $3,679,869
Mission and programs · 2024
Mission
TO ENRICH THE BIG SKY COMMUNITY THROUGH ARTISTIC EXPERIENCES.
-
MUSIC IN THE MOUNTAINS: A SUMMER SERIES OF FREE CONCERTS HELD ON THURSDAYS IN THE LOCAL COMMUNITY PARK. AVERAGE ATTENDANCE OF 3,000 PEOPLE WHO COME TO HEAR UP AND COMING, NATIONALLY TOURING BANDS WITH LOCAL AND REGIONAL OPENING ARTISTS.
Expenses $398,686 · Revenue $22,537
-
ART CLASSES: CLASSES IN A VARIETY OF MEDIUMS ARE HELD IN OUR EDUCATION CLASSROOM. SUBJECTS INCLUDE POTTERY, PAINTING, KIDS CLASSES, MOSAIC, ETC. CLASSES RANGE FROM 5-20 PEOPLE.
Expenses $144,220 · Revenue $62,597
-
PUBLIC ART PROGRAM: INSTALLATION OF NEW SCULPTURES IN PUBLIC COMMUNITY SPACES, AS WELL AS MANAGING AN EXISTING COLLECTION OF 13 SCULPTURES AND MORE THAN 40 UTILITY BOX WRAPS.
Expenses $64,357 · Revenue $654
-
OTHER EVENTS AND PROGRAMS INCLUDE THE ARTVENTURE PROGRAM, WHICH INCLUDES YOUTH EDUCATION OUTREACH THROUGHOUT THE COMMUNITY, ADULT ART WORKSHOPS, AND INTERNATIONAL GUITAR NIGHT. THE ARTS COUNCIL ALSO OFFERS ARTIST WORKSHOPS AND DOES VARIOUS OUTREACH EFFORTS IN THE LOCAL SCHOOLS.
Expenses $305,757 · Revenue $55,745
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Melissa McKeithenMELISSA MCKEITHEN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Rebecca AppenzellerREBECCA APPENZELLER
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Sally StilwillSALLY STILWILL
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Chris JohnsonCHRIS JOHNSON
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Kirsten HillemanKIRSTEN HILLEMAN
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Trux EmersonTRUX EMERSON
PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Marilyn AlkireMARILYN ALKIRE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mike BoyerMIKE BOYER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Sue ElliottSUE ELLIOTT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Durbin EmersonDURBIN EMERSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michelle Kristula-GreenMICHELLE KRISTULA-GREEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Ewa ZirkleEWA ZIRKLE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Brian HurlbutBRIAN HURLBUT
EXECUTIVE DIRECTOR
- Total calculated
- $101,626
- From this org
- $101,626
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
BIG SKY ARTS CENTER
ARTS CENTER BUILDING OWNER · MT · income $3,276,539 · assets $6,258,845
Directly controlled by ARTS COUNCIL OF BIG SKY
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202502899349301025
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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