Nonprofit · EIN 81-0457768
ARTS COUNCIL OF BIG SKY
Tax-exempt · BIG SKY, MT 59716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,746,925 | $1,199,441 | $3,547,484 | $7,989,202 | $3,034,195 | $4,955,007 |
| December 31, 2023 | 990 | $1,095,271 | $1,119,747 | -$24,476 | $1,369,939 | $2,632 | $1,367,307 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,468,976
- of which government grants
- $257,450
- Program service revenue
- $124,992
- Investment income
- $7,368
- Net income from fundraising events
- $115,970
- Net income from sales of inventory
- $16,541
- Other revenue
- $145,589
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $109,048
- Other salaries and wages
- $304,929
- Salaries, compensation and benefits (total)
- $514,272
- Professional fundraising fees
- $0
- Legal fees
- $1,680
- Accounting fees
- $11,760
- Occupancy
- $40,922
- Travel
- $27,891
- Depreciation
- $28,731
- Program services (functional)
- $913,020
- Management and general (functional)
- $218,887
- Fundraising (functional)
- $67,534
Balance sheet and other
- Total assets, start of year
- $1,369,939
- Total assets, end of year
- $7,989,202
- Total liabilities, end of year
- $3,034,195
- Net assets, end of year
- $4,955,007
- Land, buildings and equipment
- $6,085,397
- Publicly traded securities
- $2,292
- Net assets without donor restrictions
- $1,275,138
- Net assets with donor restrictions
- $3,679,869
- Gross unrelated business income
- $11,246
- Gross receipts
- $4,912,004
- Employees
- 16
- Volunteers
- 75
- Year formed
- 1988
- State of legal domicile
- MT
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN HURLBUT | EXECUTIVE DIRECTOR Officer | 40 | $101,626 |
| MELISSA MCKEITHEN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| REBECCA APPENZELLER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| SALLY STILWILL | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CHRIS JOHNSON | TREASURER Trustee or director, Officer | 1 | $0 |
| KIRSTEN HILLEMAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| TRUX EMERSON | PAST PRESIDENT Trustee or director | 1 | $0 |
| MARILYN ALKIRE | DIRECTOR Trustee or director | 1 | $0 |
| MIKE BOYER | DIRECTOR Trustee or director | 1 | $0 |
| SUE ELLIOTT | DIRECTOR Trustee or director | 1 | $0 |
| DURBIN EMERSON | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE KRISTULA-GREEN | DIRECTOR Trustee or director | 1 | $0 |
| EWA ZIRKLE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN HURLBUT | EXECUTIVE DIRECTOR Officer | 40 | $102,150 |
| MELISSA MCKEITHEN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| REBECCA APPENZELLER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| SALLY STILWILL | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CHRIS JOHNSON | TREASURER Trustee or director, Officer | 1 | $0 |
| KIRSTEN HILLEMAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| TRUX EMERSON | PAST PRESIDENT Trustee or director | 1 | $0 |
| MARILYN ALKIRE | DIRECTOR Trustee or director | 1 | $0 |
| MIKE BOYER | DIRECTOR Trustee or director | 1 | $0 |
| SUE ELLIOTT | DIRECTOR Trustee or director | 1 | $0 |
| DURBIN EMERSON | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE KRISTULA-GREEN | DIRECTOR Trustee or director | 1 | $0 |
| EWA ZIRKLE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 160308, BIG SKY, MT 59716-0308
- Principal officer (990 for 2024)
- MELISSA MCKEITHEN, PO BOX 160308, BIG SKY, MT 597160308
- Signed the 990
- MELISSA MCKEITHEN, PRESIDENT
- Phone
- (406) 995-2742
- Website
- WWW.BIGSKYARTS.ORG
- Return prepared by
- RED ROCK ACCOUNTING SOLUTIONS
Mission
TO ENRICH THE BIG SKY COMMUNITY THROUGH ARTISTIC EXPERIENCES.
Program accomplishments
- 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
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0457768
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,989,202
- Income (IRS master file)
- $4,912,004
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,746,925 | $1,199,441 | $7,989,202 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,095,271 | $1,119,747 | $1,369,939 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $152,997 | $119,009 | $1,395,700 | IRS |
| 990 | October 2022 | $1,170,034 | $1,119,103 | $1,365,916 | IRS |
| 990-T | October 2022 | – | – | – | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 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 81-0457768).
Questions about ARTS COUNCIL OF BIG SKY
- What is the EIN of ARTS COUNCIL OF BIG SKY?
- The employer identification number (EIN) of ARTS COUNCIL OF BIG SKY is 81-0457768.
- Is ARTS COUNCIL OF BIG SKY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to ARTS COUNCIL OF BIG SKY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ARTS COUNCIL OF BIG SKY 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 ARTS COUNCIL OF BIG SKY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARTS COUNCIL OF BIG SKY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ARTS COUNCIL OF BIG SKY?
- The 990 for the year ended December 31, 2024 names MELISSA MCKEITHEN.
- Who are the officers and directors of ARTS COUNCIL OF BIG SKY?
- The 990 for the year ended December 31, 2024 lists 13 people; 1 received compensation from the organization, the highest $101,626 (BRIAN HURLBUT, EXECUTIVE DIRECTOR).
- How much revenue does ARTS COUNCIL OF BIG SKY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,746,925, expenses of $1,199,441 and total assets of $7,989,202 at year end.
Other nonprofits in BIG SKY
- STORM CASTLE FOUNDATION EIN 20-8681172 · last filed 990-PF for 2024
- MOTT FAMILY FOUNDATION EIN 99-3779462 · last filed 990-PF for 2025
- THE BIG SKY COMMUNITY ORGANIZATION EIN 81-0520589 · last filed 990 for 2025
- BIG SKY COMMUNITY HOUSING TRUST EIN 84-3391892 · last filed 990 for 2024
- GALLATIN RIVER TASK FORCE EIN 74-3127146 · last filed 990 for 2025
- VISIT BIG SKY EIN 46-2417912 · last filed 990 for 2025
- MORNINGSTAR LEARNING CENTER INC EIN 20-5113402 · last filed 990 for 2025
- MOONLIGHT COMMUNITY FOUNDATION EIN 80-0941705 · last filed 990 for 2026