Civic Intelligence

Performing Arts Company Inc

EIN 27-0273010 • 501(c)3 • Hamilton, MT

Profile

Presentation of performing arts and art education

127 W Main Street 108Hamilton, MT 59840

www.bitterrootperformingarts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

2.6%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Assets

Up

$201,739

Up $7,612 (+3.9%) from 2024

Liabilities

Up

$664

Up $309 (+87%) from 2024

Net Assets

Up

$201,075

Up $7,303 (+3.8%) from 2024

Revenue

Up

$468,455

Up $39,631 (+9.2%) from 2024

Expenses

Up

$461,052

Up $61,684 (+15%) from 2024

Net Income

Down

$7,403

Down $22,053 (-75%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $13,821Liabilities 2012: $3,289Net Assets 2012: $10,5322012Assets 2013: $4,165Liabilities 2013: $3,636Net Assets 2013: $5292013Assets 2017: $22,944Liabilities 2017: $10,900Net Assets 2017: $12,0442017Assets 2018: $69,338Liabilities 2018: $1,468Net Assets 2018: $67,8702018Assets 2019: $60,021Liabilities 2019: $909Net Assets 2019: $59,1122019Assets 2020: $95,244Liabilities 2020: $17,711Net Assets 2020: $77,5332020Assets 2021: $229,610Liabilities 2021: $26Net Assets 2021: $229,5842021Assets 2022: $186,897Liabilities 2022: $3,004Net Assets 2022: $183,8932022Assets 2023: $165,205Liabilities 2023: $889Net Assets 2023: $164,3162023Assets 2024: $194,127Liabilities 2024: $355Net Assets 2024: $193,7722024Assets 2025: $201,739Liabilities 2025: $664Net Assets 2025: $201,0752025

Highlighted filing

2025

Assets$201,739
Liabilities$664
Net Assets$201,075

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $186,413Expenses 2012: $210,421Net Income 2012: -$24,0082012Revenue 2013: $165,164Expenses 2013: $175,167Net Income 2013: -$10,0032013Revenue 2017: $210,335Expenses 2017: $216,253Net Income 2017: -$5,9182017Revenue 2018: $254,766Expenses 2018: $198,940Net Income 2018: $55,8262018Revenue 2019: $257,452Expenses 2019: $266,210Net Income 2019: -$8,7582019Revenue 2020: $260,144Expenses 2020: $241,723Net Income 2020: $18,4212020Revenue 2021: $228,774Expenses 2021: $91,755Net Income 2021: $137,0192021Revenue 2022: $250,039Expenses 2022: $295,730Net Income 2022: -$45,6912022Revenue 2023: $356,460Expenses 2023: $376,037Net Income 2023: -$19,5772023Revenue 2024: $428,824Expenses 2024: $399,368Net Income 2024: $29,4562024Revenue 2025: $468,455Expenses 2025: $461,052Net Income 2025: $7,4032025

Highlighted filing

2025

Revenue$468,455
Expenses$461,052
Net Income$7,403

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.01$2.01$4.68$4.61$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.00$1.94$4.29$3.99$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.01$1.64$3.56$3.76$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.03$1.84$2.50$2.96$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.00$2.30$2.29$0.92$1.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.18$0.78$2.60$2.42$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.01$0.59$2.57$2.66$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.01$0.68$2.55$1.99$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.11$0.12$2.10$2.16$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.04$0.01$1.65$1.75$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.03$0.11$1.86$2.10$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jul 18, 2025
Return Version
2024v5.2
Gross Receipts
$484,496
Mission and Program Overview

Mission

Presentation of performing arts and art education

The mission of the bitterroot performing arts council is to bring diverse artists to our community to present performances and educational outreach in the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$193,102$196,941▲ $3,839
Accounts Receivable-$3,020-
Cash and Non-Interest-Bearing Accounts$500$503▲ $3
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$194,127$201,739▲ $7,612
Other Assets Total$525$1,275▲ $750
Liabilities
Other Liabilities$355$464▲ $109
Accounts Payable and Accrued Expenses-$200-
Total Liabilities$355$664▲ $309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,772$201,075▲ $7,303
Total Net Assets Fund Balance$193,772$201,075▲ $7,303
Total Liabilities and Net Assets / Fund Balance$194,127$201,739▲ $7,612
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Larry MccloskeyExecutive DirectorFT$21,376$21,376

Board Members and Trustees

NameTitle
Ben WattersPresident
Kristina BessenyeyVice President
Amy ArnoldDirector
Jenn AdamsDirector
Laura MerrillDirector
Sarah AnzickDirector
Stacie DuceDirector
Steve FullertonDirector
Chris PorterSecretary
Byron WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,206
Program Service Revenue
$234,576
Investment Income
$8,540
Other Revenue
$21,133
All Other Contributions
$183,140
Change in Net Assets
$7,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,274
Salaries, Compensation, and Employee Benefits$95,528
Total Fundraising Expense$6,990
Grants and Similar Amounts Paid$2,250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$237,038--$237,038
Other Salaries and Wages$64,955--$64,955
Advertising$30,158$1,395-$31,553
Occupancy$14,382$10,227$1,216$25,825
Current Officers, Directors, Trustees, and Key Employees$7,482$9,619$4,275$21,376
All Other Expenses$5,493$11,543$846$17,882
Travel$16,060$726-$16,786
Payroll Taxes$6,537$868$385$7,790
Information Technology-$5,461-$5,461
Insurance$3,073$1,993-$5,066
Other Expenses$2,862$3,673$185$2,862
Grants to Domestic Individuals$2,250--$2,250
Other Employee Benefits-$1,407-$1,407
Fees for Services Accounting-$1,189-$1,189
Fees for Service Investment Mgmnt Fees-$41-$41
Total Functional Expenses$405,865$48,197$6,990$461,052
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,503
Fundraising Direct Expenses$16,041
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sfta$32,503$32,503$5,499$27,004
Total Events$32,503$32,503$16,041$16,462
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$464
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The Articles of Incorporation and Bylaws were amended in May 2025 to change the corporate name from PERFORMING ARTS COMPANY, INC to Bitterroot Performing Arts Council, Inc.[The change became effective in fiscal year ending 5/31/2025.]

Form 990, Part VI, Section B, Line 11B

Form 990 will be presented at a board meeting and approved prior to filing.

Form 990, Part VI, Section B, Line 12C

Any director, officer, key employee or committee member having an interestin a contract or other transaction presented to the board of directors or acommittee thereof for authorization, approval or ratification, shall make aprompt, full and frank disclosure of his interest to the board or committeeprior to its acting on such contract or transaction. Such disclosure shallinclude any relevant and material facts known to such person, about thecontract or transaction which might reasonably be construed to be adverseto the corporation's interest.the body to which disclosure is made shall thereupon determine by majorityvote whether the disclosure shows that a conflict of interest exists or canreasonably be construed to exist. If a conflict is deemed to exist, suchperson shall not vote on, nor use his personal influence on, norparticipate in (other than to present factual information or to respond toquestions) the discussions or deliberations with respect. To such contract.or transaction. Such person may not be counted in determining the existenceof a quorum at any meeting where the contract or transaction is underdiscussion or is being voted upon. The minutes of the meeting shall reflectthe disclosure made, the vote thereon and where applicable, the abstentionfrom voting and participation and whether a quorum was present.

Form 990, Part VI, Section C, Line 19

Documents will be provided to members of the public upon request.

Filing and Contact Details

Filer

Filer Name
Bitterroot Performing Arts Council Inc
EIN
27-0273010
Phone
4063637946
Address
127 W MAIN STREET 108, HAMILTON, MT 59840

Signing Officer

Name
Ben Watters
Title
President
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Watters
Formed
2008
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
40

Preparer

Firm
Gregg S Bossen CPA Pc
Address
50 LENOX POINT SUITE C, ATLANTA, GA 30324
Preparer
Gregg S Bossen
Phone
4048929513
Raw XML AppendixShowing 400 of 514 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0In fiscal year 24-25, our organization continued to expand its year-round programming of world-class performances in Ravalli County, MT. The 21st season of the Bitterroot Performing Arts Series presented six concerts in the 700-seat Hamilton Performing Arts Center. Our well-received holiday presentation of the Missoula Symphony Orchestra in our secondary venue in Victor, MT, was expanded to two performances this year. This event also gave the Bitterroot Community Band a rare opportunity to play publicly alongside the symphony orchestra. A sold-out special performance by the Irish group JigJam was also presented in the Victor venue. This performance was broadcast live by Montana Public Radio to its listening audience in all of western Montana. Finally, we presented our 3rd annual summer concert, outdoors on the grounds of the historic Daly Mansion, to approximately 800 patrons.We continued to create content for our Bitterroot Presents educational video library which features the work of both professional and local performing artists, along with demonstrating other aspects of performing arts production, with the goal of inspiring and educating students of all ages about the performing arts. The Bitterroot Presents video library is made available to local schools at no charge. In FY2025, two new videos were completed. Our annual Spring for the Arts auction in FY2025 featured art pieces created by five local high school students. This gave the students the opportunity to display their art to the community, and proceeds from auctioning their pieces helped fund scholarships awarded to local high school students by the Bitterroot Performing Arts Council.
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