- Revenue 2025
- $198,168
- Expenses 2025
- $211,079
Program services were 98.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Classification
- 1000
- Street
- PO BOX 1284
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
THOMAS SMITH
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
MIKE MCCARTHY
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
BILL BOGUE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
PALMER CLARKSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JIM GROGAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
TOM PETRIE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
MIKE SMITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
BILLY WEBSTER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SHAWN GUTTERSEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
CHIP SMITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
KIRKE ROSE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
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 — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $198,168
- Expenses
- $211,079
- Contributions
- $180,000
- Grants paid
- $197,250
-
2024
- Revenue
- $467,935
- Expenses
- $274,242
- Contributions
- $451,250
- Grants paid
- $263,400
-
2023
- Revenue
- $201,743
- Expenses
- $125,430
- Contributions
- $199,225
- Grants paid
- $115,000
-
2022
- Revenue
- $143,455
- Expenses
- $61,937
- Contributions
- $143,400
- Grants paid
- $55,000
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Grants made
-
$50,000
2023 TO GO TOWARDS THE PURCHASE AND DEVELOPMENT OF A PERMANENT RODEO GROUNDS FOR THE MONTANA STATE UNIVERSITY RODEO TEAM.
-
$50,000
2025 TO SUPPORT THE ENHANCEMENT OF THE RANCH ENVIRONMENT AND THE EXPANSION PROJECT.
-
$50,000
2024 TO GO TOWARDS THE CONTINUED DEVELOPMENT OF A PERMANENT RODEO GROUNDS FOR THE MONTANA STATE UNIVERSITY RODEO TEAM.
-
$50,000
2024 CASH ASSISTANCE TOWARDS THE DAN OSTERMILLER MUSTANG PROJECT, WHICH WILL BE INCLUDED IN THE CHARLIE RUSSELL RIDER SCULPTURE GARDEN AT THE MUSEUM.
-
$40,000
2023 TO ASSIST IN REPLACING THE 1941 OTIS FREIGHT ELEVATOR, SO IT IS SUITABLE TO TRANSPORT VISITORS TO THE SECOND FLOOR OF THE BUILDING.
-
2022 THE GRANT WILL BE USED TO ASSIST IN SUPPORT OF THE INSTITUTION, THROUGH DYNAMIC INTERPRETATIONS OF ART AND ARTIFACTS, EDUCATIONAL PROGRAMMING, AND SCHOLARLY RESEARCH TO CONTINUE TELLING STORIES OF THE PAST AND STIMULATING DIALOGUES ABOUT OUR FUTURE.
-
$25,000
2023 TO DEVELOP AN ART PSYCHOTHERAPY PROGRAM TO BENEFIT ACTIVE-DUTY NAVY SEALS ADN THEIR FAMILIES.
-
$25,000
2024 TO GO TOWARDS CAPITAL EXPENSES.
-
2024 TO SUPPORT THE EDDIE BASHA COLLECTION EXHIBIT.
-
$25,000
2024 TO SUPPORT THE SCHOOL'S "BE INSTRUMENTAL CAPITAL CAMPAIGN" TO BUILD A NEW MUSIC SCHOOL.
The 10 largest by cash amount. The API serves every itemized grant.
Grants received
-
$22,500
2024 ENVIRONMENTAL
-
2024 For grant recipient's exempt purposes
-
LINCOLN COMMUNITY FOUNDATION INC
$11,000
2024 General support
-
DONOR ADVISED CHARITABLE GIVING
$10,500
2024 ENVIRONMENTAL AND ANIMALS
-
2024 GENERAL SUPPORT
-
2022 ENVIRONMENT & ANIMAL PROTECTION
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 10 September 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.