Nonprofit · EIN 36-3652212
THE MATTHEWS OPERA HOUSE AND ARTS CENTER
Tax-exempt · SPEARFISH, SD 57783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $435,835 | $448,605 | -$12,770 | $402,778 | $12,052 | $390,726 |
| December 31, 2024 | 990 | $140,960 | $125,534 | $15,426 | $410,388 | $7,381 | $403,007 |
| July 31, 2024 | 990 | $408,808 | $387,834 | $20,974 | $410,956 | $25,414 | $385,542 |
| July 31, 2023 | 990 | $387,252 | $480,077 | -$92,825 | $364,199 | $5,006 | $359,193 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $167,223
- of which government grants
- $60,250
- Program service revenue
- $243,576
- Investment income
- $4,218
- Net rental income
- $2,750
- Net gain from sales of assets
- $3,963
- Net income from sales of inventory
- $18,068
- Other revenue
- $20,818
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $143,224
- Salaries, compensation and benefits (total)
- $154,690
- Professional fundraising fees
- $0
- Accounting fees
- $1,593
- Occupancy
- $57,221
- Travel
- $6,020
- Depreciation
- $37,194
- Program services (functional)
- $288,034
- Management and general (functional)
- $160,571
Balance sheet and other
- Total assets, start of year
- $410,388
- Total assets, end of year
- $402,778
- Total liabilities, end of year
- $12,052
- Net assets, end of year
- $390,726
- Land, buildings and equipment
- $244,456
- Gross unrelated business income
- $18,420
- Gross receipts
- $447,328
- Employees
- 13
- Volunteers
- 113
- Year formed
- 1989
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA MATTERN | TREASURER Trustee or director, Officer | 1 | $0 |
| JULIE WALKINS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KAREN HOLZER | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT CHANDLER | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY BARNETT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JUSTIN BERGH | DIRECTOR Trustee or director | 1 | $0 |
| CHARLOTTE FLADMOE | SECRETARY Trustee or director, Officer | 1 | $0 |
| DR ROSE JARVIS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA MATTERN | TREASURER Trustee or director, Officer | 1 | $0 |
| JULIE WALKINS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SHIRLENE JOSEPH | DIRECTOR Trustee or director | 1 | $0 |
| SKOTT CHANDLER | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY BARNETT | DIRECTOR Trustee or director | 1 | $0 |
| JUSTIN BERGH | DIRECTOR Trustee or director | 1 | $0 |
| CHARLOTT FLADMOE | SECRETARY Trustee or director, Officer | 1 | $0 |
| DR ROSE JARVIS | DIRECTOR Trustee or director | 1 | $0 |
| JULIA O'NEILL-KING | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
990 for the year ended July 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA MATTERN | TREASURER Trustee or director, Officer | 1 | $0 |
| JULIE WALKINS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SHIRLENE JOSEPH | DIRECTOR Trustee or director | 1 | $0 |
| SKOTT CHANDLER | DIRECTOR Trustee or director | 1 | $0 |
| JEREMY BARNETT | DIRECTOR Trustee or director | 1 | $0 |
| JUSTIN BERGH | DIRECTOR Trustee or director | 1 | $0 |
| CHARLOTT FLADMOE | SECRETARY Trustee or director, Officer | 1 | $0 |
| DR ROSE JARVIS | DIRECTOR Trustee or director | 1 | $0 |
| JULIA O'NEILL-KING | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
990 for the year ended July 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA MATTERN | TREASURER Trustee or director, Officer | 1 | $0 |
| JULIE WALKINS | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| BRYAN HENCKE | DIRECTOR Trustee or director | 1 | $0 |
| SKOTT CHANDLER | DIRECTOR Trustee or director | 1 | $0 |
| ALEXANDRA HANSEN | DIRECTOR Trustee or director | 1 | $0 |
| MATTHEW TOLLEFSRUD | DIRECTOR Trustee or director | 1 | $0 |
| DESY SCHOENEWIES | SECRETARY Trustee or director, Officer | 1 | $0 |
| KATHY HOOD | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM LEROY | PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 612 N MAIN ST, SPEARFISH, SD 57783-2445
- Principal officer (990 for 2025)
- HEATH JOHNSON, 612 MAIN ST, SPEARFISH, SD 57783
- Signed the 990
- HEATH JOHNSON, EXECUTIVE DIRECTOR
- Phone
- (605) 642-7973
- Website
- WWW.MATTHEWSOPERA.COM
- Return prepared by
- DESMET & BIGGS LLP
Mission
THE MATTHEWS OPERA HOUSE AND ARTS CENTER CHAMPIONS PARTICIPATION IN THE ARTS TO INSPIRE AND CONNECT THE POWERFUL CREATIVE FORCE OF OUR COMMUNITY, ENRICHING LIVES NOW AND SECURING OUR HISTORIC CULTURAL LEGACY FOR THE FUTURE.
Program accomplishments
- PROMOTES ARTS IN THE SPEARFISH AREA BY PRESENTING PROGRAMS TO EDUCATE AS WELL AS ENTERTAIN. HISTORICAL PRESERVATION AND RENOVATION OF THE HISTORICAL FACILITY IS AN ONGOING PROCESS.Expenses $288,034 · revenue $243,576
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 36-3652212
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A610)
- Assets (IRS master file)
- $402,778
- Income (IRS master file)
- $447,328
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $435,835 | $448,605 | $402,778 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $140,960 | $125,534 | $410,388 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | July 2024 | $408,808 | $387,834 | $410,956 | XML |
| 990-T | July 2024 | – | – | – | IRS |
| 990 | July 2023 | $387,252 | $480,077 | $364,199 | XML |
| 990-T | July 2023 | – | – | – | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990-T | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990-T | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-3652212).
Questions about THE MATTHEWS OPERA HOUSE AND ARTS CENTER
- What is the EIN of THE MATTHEWS OPERA HOUSE AND ARTS CENTER?
- The employer identification number (EIN) of THE MATTHEWS OPERA HOUSE AND ARTS CENTER is 36-3652212.
- Is THE MATTHEWS OPERA HOUSE AND ARTS CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to THE MATTHEWS OPERA HOUSE AND ARTS CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE MATTHEWS OPERA HOUSE AND ARTS CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE MATTHEWS OPERA HOUSE AND ARTS CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE MATTHEWS OPERA HOUSE AND ARTS CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE MATTHEWS OPERA HOUSE AND ARTS CENTER?
- The 990 for the year ended December 31, 2025 names HEATH JOHNSON.
- Who are the officers and directors of THE MATTHEWS OPERA HOUSE AND ARTS CENTER?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does THE MATTHEWS OPERA HOUSE AND ARTS CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $435,835, expenses of $448,605 and total assets of $402,778 at year end.
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- HISTORICAL SOCIETY TR EIN 84-7016150 · last filed 990-PF for 2024
- THE SPEARFISH MUSEUM EIN 41-4598455 · last filed 990-N for 2025
- SPEARFISH AREA HISTORICAL SOCIETY EIN 46-0451868 · last filed 990-N for 2024
- SPEARFISH VETERANS MONUMENT EIN 45-4786684 · last filed 990-N for 2025
- BLACK HILLS STATE UNIVERSITY FOUNDATION EIN 23-7428348 · last filed 990 for 2024
All nonprofits in SPEARFISH · South Dakota · Arts, culture and humanities