Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
EIN 32-0247427 • 501(c)3 • Big Timber, MT
Profile
To Provide an art center for the general public in Big Timber MT including art shows and art workshops.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Up$433,876
Up $12,311 (+2.9%) from 2022
Liabilities
Up$306
Up $305 (+30500%) from 2022
Net Assets
Up$433,570
Up $12,006 (+2.8%) from 2022
Revenue
Up$122,425
Up $30,823 (+34%) from 2022
Expenses
Up$117,799
Up $24,110 (+26%) from 2022
Net Income
Up$4,626
Up $6,713 (+322%) from 2022
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Build a community of local artists and their supporters
Support local & regional artists
| Description | Grants | Expenses |
|---|---|---|
| OPERATION OF THE THEATER WHICH OFFERS LIVE PERFORMANCES, MAINSTREAM MOVIES AND HOSTS LIVE CONCERTS AND FESTIVALS | - | $57,490 |
| MAINTENANCE OF THE ART GALLERY WHICH ALLOWS LOCAL ARTISTS TO SHOWCASE THEIR TALENTS | - | $27,584 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHIRLEY LAYNE | Director | - | $0 | - | - |
| KATHLEEN AGNEW | Director | - | $0 | - | - |
| JOE HANSEN | Treasurer | - | $0 | - | - |
| MARY ELLEN CREMER | Secretary | - | $0 | - | - |
| LARRY FIELD | Director | - | $0 | - | - |
| DEANNA NOVOTNY | Board Chair | - | $0 | - | - |
| KAREN TUSCANO | Director | - | $0 | - | - |
“Grants and other assistance to domestic individuals $1750.00”
“Advertising and promotion $1683.00”
“Other office expenses $1955.00”
“Depreciation, depletion, and amortization $20755.00”
“Insurance $11969.00”
“EVENTS $8748.00”
“TAXES $2265.00”
“SUPPLIES $238.00”
“BOOKING FEES $1800.00”
“Concession expense $8087.00”
“Credit card fees $3436.00”
“FILM RENT $12685.00”
“SUPPLIES $1165.00”
“Prior period adjustments -$12903.00”
“Accounts payable and accrued expenses. Beginning:$562.00 Ending: $306.00”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOE HANSEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4065812894 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 276 OLD BOULDER ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BIG TIMBER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59011 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 81292 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 91312 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 63805 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4626 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8580 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 442409 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 433876 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1750 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122425 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 361117 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 342564 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 441847 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 433570 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 441847 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 433570 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10540 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHIRLEY LAYNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KATHLEEN AGNEW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOE HANSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARY ELLEN CREMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LARRY FIELD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DEANNA NOVOTNY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KAREN TUSCANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -12903 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 74786 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SUPPORT LOCAL & REGIONAL ARTISTS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 58620 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATION OF THE THEATER WHICH OFFERS LIVE PERFORMANCES, MAINSTREAM MOVIES AND HOSTS LIVE CONCERTS AND FESTIVALS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MAINTENANCE OF THE ART GALLERY WHICH ALLOWS LOCAL ARTISTS TO SHOWCASE THEIR TALENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 57490 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 27584 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 22143 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 562 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 306 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 117799 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85074 |
| IRS990EZ/TotalRevenueAmt | 0 | 122425 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 122425 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 151717 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 80461 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91602 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30134 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 476339 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 476339 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 122425 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 151717 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 80461 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91602 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30134 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 476339 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 476339 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Grants and other assistance to domestic individuals $1750.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and promotion $1683.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other office expenses $1955.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation, depletion, and amortization $20755.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $11969.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EVENTS $8748.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TAXES $2265.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SUPPLIES $238.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOKING FEES $1800.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | CONCESSION EXPENSE $8087.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | CREDIT CARD FEES $3436.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | FILM RENT $12685.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | SUPPLIES $1165.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Prior period adjustments -$12903.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Accounts payable and accrued expenses. Beginning:$562.00 Ending: $306.00 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Part I Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Part II Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOE HANSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4069301160 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SWEET GRASS ARTISTS ALLIANCE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SWEE |
| ReturnHeader/Filer/EIN | 0 | 320247427 |
| ReturnHeader/Filer/InCareOfNm | 0 | % JOE HANSEN |
| ReturnHeader/Filer/PhoneNum | 0 | 4065812894 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 363 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Big Timber |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59011 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 475305219 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Yvonne M Armstrong |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 1748 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Big Timber |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59011 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4069326479 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | YVONNE ARMSTRONG |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-04T15:59:58-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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