Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Butte Symphony Association
EIN 23-7315762 • 501(c)3 • Butte, MT
Profile
Organized as the butte symphony association (bsa), the all-volunteer butte symphony orchestra is the oldest and original symphony orchestra in montana. Founded in 1950, the butte symphony has been an integral part of the art and music scene in sw montana for 75 years. We are the only symphony orchestra in southwest montana, serving butte and the rural communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties. Throughout its seventy five -year history,the butte symphony has been a bright cultural asset for the community and the region, providing live concert performance and in-school and beyond-school educational programming for area youth. 35% of our orchestra members are students in local schools and universities. Educational programs are free to schools and youth. Every year the butte symphony performs for 1000 school children in the free, educational childrens concert for 22 schools throughout the region. The 5 concert season includes a free
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$1,274,915
Up $88,226 (+7.4%) from 2024
Liabilities
Up$7,086
Up $2,610 (+58%) from 2024
Net Assets
Up$1,267,829
Up $85,616 (+7.2%) from 2024
Revenue
Down$324,995
Down $15,016 (-4.4%) from 2024
Expenses
Up$239,379
Up $67,633 (+39%) from 2024
Net Income
Down$85,616
Down $82,649 (-49%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,274,915
- Liabilities
- $7,086
- Net assets
- $1,267,829
- Revenue
- $324,995
- Expenses
- $239,379
- Net income
- $85,616
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Feb 10, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $331,650
Mission and Program Overview
Mission
Organized as the butte symphony association (bsa), the all-volunteer butte symphony orchestra is the oldest and original symphony orchestra in montana. Founded in 1950, the butte symphony has been an integral part of the art and music scene in sw montana for 69 years. We are the only symphony orchestra in southwest montana, serving butte and the rural communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties. Throughout its sixty nine -year history, the butte symphony has been a bright cultural asset for the community and the region, providing live concert performance and in-school and beyond- school educational programming for area youth. 35% of our orchestra members are students in local schools and universities. Educational programs are free to schools and youth. Every year the butte symphony performs for 1000 school children in the free, educational childrens concert for 22 schools throughout the region. The 5 concert season includes a free
Organized as the butte symphony association (bsa), the all-volunteer butte symphony orchestra is the oldest symphony orchestra in montana. Founded in 1950, the butte symphony has been an integral part of the art and music scene in sw montana for 76 years. We are the only symphony orchestra in southwest montana, serving butte and the rural communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties. Throughout its seventy six -year history,the butte symphony has been a bright cultural asset for the community and the region, providing live concert performance and in-school and beyond-school educational programming for area youth. 35% of our orchestra members are students in local schools and universities. Educational programs are free to schools and youth. Every year the butte symphony performs for 1000 school children in the free, educational childrens concert for 22 schools throughout the region. The 5 concert season includes a free outdoor summe
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,087,114 | $1,050,520 | ▼ $36,594 |
| Cash and Non-Interest-Bearing Accounts | $29,061 | $152,296 | ▲ $123,235 |
| Accounts Receivable | $1,765 | - | - |
| Total Assets | $1,186,689 | $1,274,915 | ▲ $88,226 |
| Other Assets Total | $68,749 | $72,099 | ▲ $3,350 |
| Liabilities | |||
| Other Liabilities | $757 | $7,086 | ▲ $6,329 |
| Accounts Payable and Accrued Expenses | $3,719 | - | - |
| Total Liabilities | $4,476 | $7,086 | ▲ $2,610 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,013,950 | $1,182,212 | ▲ $168,262 |
| Net Assets Without Donor Restrictions | $168,263 | $85,617 | ▼ $82,646 |
| Total Net Assets Fund Balance | $1,182,213 | $1,267,829 | ▲ $85,616 |
| Total Liabilities and Net Assets / Fund Balance | $1,186,689 | $1,274,915 | ▲ $88,226 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $335 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dori Skrukrud | President |
| Don Kronenberger | Board Member |
| Janet Thompson | Board Member |
| Lowell Stuck | Executive Di |
| Azhar Bougary | Guild Repres |
| Kareniesa Kohn | Secretary |
| Jamie Costle | Treasurer |
| Nicholas Blavatsky | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $228,470
- Program Service Revenue
- $45,274
- Investment Income
- $8,550
- Other Revenue
- $42,701
- All Other Contributions
- $228,470
- Change in Net Assets
- $85,616
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $193,118 |
| Salaries, Compensation, and Employee Benefits | $46,261 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $59,409 | - | - | $59,409 |
| Office Expenses | $43,273 | $1,428 | - | $44,701 |
| Other Salaries and Wages | - | $42,500 | - | $42,500 |
| Occupancy | $24,738 | $3,451 | - | $28,189 |
| Advertising | $27,649 | - | - | $27,649 |
| Fees for Services Accounting | - | $4,650 | - | $4,650 |
| Payroll Taxes | - | $3,761 | - | $3,761 |
| Insurance | $1,546 | $266 | - | $1,812 |
| Information Technology | $1,050 | $350 | - | $1,400 |
| Other Expenses | $550 | - | - | $550 |
| Total Functional Expenses | $182,973 | $56,406 | $0 | $239,379 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $17,692 |
| Fundraising Direct Expenses | $6,655 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Guild Fundraisi | $17,692 | $17,692 | $6,655 | $11,037 |
| Total Events | $17,692 | $17,692 | $6,655 | $11,037 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Federal Withholding | $6,886 |
| Montana Withholding | $115 |
| Montana Ui Tax | $85 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“No review was or will be conducted.”
Form 990, Page 6, Part VI, Line 19
“No documents available to the public”
Filing and Contact Details
Filer
- Filer Name
- Butte Symphony Association
- EIN
- 23-7315762
- Phone
- 4067235590
- Address
- PO BOX 725, BUTTE, MT 59703
Signing Officer
- Name
- Lowell Stuck
- Title
- Executive Director
- Phone
- 4067235590
- Signed
- 2026-02-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lowell Stuck
- Formed
- 1956
- Legal Domicile
- Mt
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 1
- Volunteers
- 55
Preparer
- Firm
- Rivers & Rivers
- Address
- 110 W 3RD ST, ANACONDA, MT 59711-2205
- Preparer
- Rich Rivers
- Phone
- 4065633811
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Organized as the butte symphony association (bsa), the all-volunteer butte symphony orchestra is the oldest symphony orchestra in montana. Founded in 1950, the butte symphony has been an integral part of the art and music scene in sw montana for 76 years. We are the only symphony orchestra in southwest montana, serving butte and the rural communities in powell, granite, deer lodge, silver bow, jefferson, beaverhead, and madison counties. Throughout its seventy six -year history,the butte symphony has been a bright cultural asset for the community and the region, providing live concert performance and in-school and beyond-school educational programming for area youth. 35% of our orchestra members are students in local schools and universities. Educational programs are free to schools and youth. Every year the butte symphony performs for 1000 school children in the free, educational childrens concert for 22 schools throughout the region. The 5 concert season includes a free outdoor summer concert in butte. This concert features the orchestra playing concert favorites and accompanying silent movies with orchestral scores.”
Form 990, Page 1, Part I, Line 6
“The organizations volunteers consist of musicians that perform at concerts; volunteers that organize and promote the symphony and symphony concerts; and volunteers that assist in all aspects of public performances and concerts by the symphony musicians”
Form 990, Part IX, Line 11G
“Musical director 28,000 0 0 concerts musicians and honorariums 31,409 0 0 total 59,409 0 0”
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| IRS990/MissionDesc | 0 | ORGANIZED AS THE BUTTE SYMPHONY ASSOCIATION (BSA), THE ALL-VOLUNTEER BUTTE SYMPHONY ORCHESTRA IS THE OLDEST SYMPHONY ORCHESTRA IN MONTANA. FOUNDED IN 1950, THE BUTTE SYMPHONY HAS BEEN AN INTEGRAL PART OF THE ART AND MUSIC SCENE IN SW MONTANA FOR 76 YEARS. WE ARE THE ONLY SYMPHONY ORCHESTRA IN SOUTHWEST MONTANA, SERVING BUTTE AND THE RURAL COMMUNITIES IN POWELL, GRANITE, DEER LODGE, SILVER BOW, JEFFERSON, BEAVERHEAD, AND MADISON COUNTIES. THROUGHOUT ITS SEVENTY SIX -YEAR HISTORY,THE BUTTE SYMPHONY HAS BEEN A BRIGHT CULTURAL ASSET FOR THE COMMUNITY AND THE REGION, PROVIDING LIVE CONCERT PERFORMANCE AND IN-SCHOOL AND BEYOND-SCHOOL EDUCATIONAL PROGRAMMING FOR AREA YOUTH. 35% OF OUR ORCHESTRA MEMBERS ARE STUDENTS IN LOCAL SCHOOLS AND UNIVERSITIES. EDUCATIONAL PROGRAMS ARE FREE TO SCHOOLS AND YOUTH. EVERY YEAR THE BUTTE SYMPHONY PERFORMS FOR 1000 SCHOOL CHILDREN IN THE FREE, EDUCATIONAL CHILDRENS CONCERT FOR 22 SCHOOLS THROUGHOUT THE REGION. THE 5 CONCERT SEASON INCLUDES A FREE OUTDOOR SUMME |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZED AS THE BUTTE SYMPHONY ASSOCIATION (BSA), THE ALL-VOLUNTEER BUTTE SYMPHONY ORCHESTRA IS THE OLDEST SYMPHONY ORCHESTRA IN MONTANA. FOUNDED IN 1950, THE BUTTE SYMPHONY HAS BEEN AN INTEGRAL PART OF THE ART AND MUSIC SCENE IN SW MONTANA FOR 76 YEARS. WE ARE THE ONLY SYMPHONY ORCHESTRA IN SOUTHWEST MONTANA, SERVING BUTTE AND THE RURAL COMMUNITIES IN POWELL, GRANITE, DEER LODGE, SILVER BOW, JEFFERSON, BEAVERHEAD, AND MADISON COUNTIES. THROUGHOUT ITS SEVENTY SIX -YEAR HISTORY,THE BUTTE SYMPHONY HAS BEEN A BRIGHT CULTURAL ASSET FOR THE COMMUNITY AND THE REGION, PROVIDING LIVE CONCERT PERFORMANCE AND IN-SCHOOL AND BEYOND-SCHOOL EDUCATIONAL PROGRAMMING FOR AREA YOUTH. 35% OF OUR ORCHESTRA MEMBERS ARE STUDENTS IN LOCAL SCHOOLS AND UNIVERSITIES. EDUCATIONAL PROGRAMS ARE FREE TO SCHOOLS AND YOUTH. EVERY YEAR THE BUTTE SYMPHONY PERFORMS FOR 1000 SCHOOL CHILDREN IN THE FREE, EDUCATIONAL CHILDRENS CONCERT FOR 22 SCHOOLS THROUGHOUT THE REGION. THE 5 CONCERT SEASON INCLUDES A FREE OUTDOOR SUMMER CONCERT IN BUTTE. THIS CONCERT FEATURES THE ORCHESTRA PLAYING CONCERT FAVORITES AND ACCOMPANYING SILENT MOVIES WITH ORCHESTRAL SCORES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATIONS VOLUNTEERS CONSIST OF MUSICIANS THAT PERFORM AT CONCERTS; VOLUNTEERS THAT ORGANIZE AND PROMOTE THE SYMPHONY AND SYMPHONY CONCERTS; AND VOLUNTEERS THAT ASSIST IN ALL ASPECTS OF PUBLIC PERFORMANCES AND CONCERTS BY THE SYMPHONY MUSICIANS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MUSICAL DIRECTOR 28,000 0 0 CONCERTS MUSICIANS AND HONORARIUMS 31,409 0 0 TOTAL 59,409 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
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