Civic Intelligence

The Matthews Opera House And

EIN 36-3652212 • 501(c)3 • Spearfish, SD

Profile

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.

612 N Main StreetSpearfish, SD 57783

www.matthewsopera.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

56th percentile

5.1%

Higher net margin than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

5.6%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$410,956

Up $46,757 (+13%) from 2023

Liabilities

Up

$25,414

Up $20,408 (+408%) from 2023

Net Assets

Up

$385,542

Up $26,349 (+7.3%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin56th percentile

Revenue

Up

$408,808

Up $21,556 (+5.6%) from 2023

Expenses

Down

$387,834

Down $92,243 (-19%) from 2023

Net Income

Up

$20,974

Up $113,799 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$1.0M$500K$0Assets 2010: $598,891Liabilities 2010: $1,468Net Assets 2010: $597,4232010Assets 2014: $665,179Liabilities 2014: $66,442Net Assets 2014: $598,7372014Assets 2015: $710,841Liabilities 2015: $39,829Net Assets 2015: $671,0122015Assets 2016: $680,544Liabilities 2016: $34,717Net Assets 2016: $645,8272016Assets 2017: $864,909Liabilities 2017: $213,577Net Assets 2017: $651,3322017Assets 2018: $791,222Liabilities 2018: $132,654Net Assets 2018: $658,5682018Assets 2019: $628,365Liabilities 2019: $41,568Net Assets 2019: $586,7972019Assets 2020: $572,414Liabilities 2020: $43,981Net Assets 2020: $528,4332020Assets 2021: $573,662Liabilities 2021: $38,169Net Assets 2021: $535,4932021Assets 2022: $452,930Liabilities 2022: $6,092Net Assets 2022: $446,8382022Assets 2023: $364,199Liabilities 2023: $5,006Net Assets 2023: $359,1932023Assets 2024: $410,956Liabilities 2024: $25,414Net Assets 2024: $385,5422024

Highlighted filing

2024

Assets$410,956
Liabilities$25,414
Net Assets$385,542
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $223,8612010Revenue 2014: $354,739Expenses 2014: $366,839Net Income 2014: -$12,1002014Revenue 2015: $459,567Expenses 2015: $387,465Net Income 2015: $72,1022015Revenue 2016: $418,719Expenses 2016: $443,654Net Income 2016: -$24,9352016Revenue 2017: $436,729Expenses 2017: $432,601Net Income 2017: $4,1282017Revenue 2018: $459,781Expenses 2018: $454,635Net Income 2018: $5,1462018Revenue 2019: $421,216Expenses 2019: $493,885Net Income 2019: -$72,6692019Revenue 2020: $276,400Expenses 2020: $336,399Net Income 2020: -$59,9992020Revenue 2021: $351,607Expenses 2021: $351,781Net Income 2021: -$1742021Revenue 2022: $346,279Expenses 2022: $431,846Net Income 2022: -$85,5672022Revenue 2023: $387,252Expenses 2023: $480,077Net Income 2023: -$92,8252023Revenue 2024: $408,808Expenses 2024: $387,834Net Income 2024: $20,9742024

Highlighted filing

2024

Revenue$408,808
Expenses$387,834
Net Income$20,974
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$410,956
Liabilities
$25,414
Net assets
$385,542
Revenue
$408,808
Expenses
$387,834
Net income
$20,974
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.11$0.25$3.86$4.09$3.88$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.05$3.59$3.87$4.80$0.93
2022Detailed filing. Detailed filing data is available for this year.$4.53$0.06$4.47$3.46$4.32$0.86
2021Detailed filing. Detailed filing data is available for this year.$5.74$0.38$5.35$3.52$3.52$0.00
2020Detailed filing. Detailed filing data is available for this year.$5.72$0.44$5.28$2.76$3.36$0.60
2019Detailed filing. Detailed filing data is available for this year.$6.28$0.42$5.87$4.21$4.94$0.73
2018Detailed filing. Detailed filing data is available for this year.$7.91$1.33$6.59$4.60$4.55$0.05
2017Detailed filing. Detailed filing data is available for this year.$8.65$2.14$6.51$4.37$4.33$0.04
2016Detailed filing. Detailed filing data is available for this year.$6.81$0.35$6.46$4.19$4.44$0.25
2015Detailed filing. Detailed filing data is available for this year.$7.11$0.40$6.71$4.60$3.87$0.72
2014Detailed filing. Detailed filing data is available for this year.$6.65$0.66$5.99$3.55$3.67$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.01$5.97$2.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Oct 6, 2024
Return Version
2023v5.0
Gross Receipts
$417,726
Mission and Program Overview

Mission

Promote, present, and educate constituency of spearfish and surrounding area.

Promote, present and educate constituency of spearfish and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$359,193$385,542▲ $26,349
Land, Buildings, and Equipment, Net$318,443$292,288▼ $26,155
Cash and Non-Interest-Bearing Accounts$19,968$90,601▲ $70,633
Savings and Temporary Cash Investments$20,170$25,142▲ $4,972
Total Assets$364,199$410,956▲ $46,757
Other Assets Total$5,618$2,925▼ $2,693
Liabilities
Accounts Payable and Accrued Expenses$5,006$25,414▲ $20,408
Total Liabilities$5,006$25,414▲ $20,408
Net Assets / Fund Balance
Total Net Assets Fund Balance$359,193$385,542▲ $26,349
Total Liabilities and Net Assets / Fund Balance$364,199$410,956▲ $46,757

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$262,252$585,098$847,350
Equipment$19,152$260,932$280,084
Other Land Buildings$10,884$17,084$27,968
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Julie WalkinsPresident
Dr Rose JarvisDirector
Jeremy BarnettDirector
Justin BerghDirector
Shirlene JosephDirector
Skott ChandlerDirector
Charlott FladmoeSecretary
Sandra MatternTreasurer
JULIA O'NEILL-KINGVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$149,188
Program Service Revenue
$250,548
Investment Income
$71
Other Revenue
$9,001
All Other Contributions
$96,688
Change in Net Assets
$20,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,346
Salaries, Compensation, and Employee Benefits$124,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$39,756$75,413-$115,169
Fees for Services Other$85,439$312-$85,751
Occupancy$42,747$8,783-$51,530
Depreciation Depletion$24,513$1,640-$26,153
Office Expenses$11,339$6,040-$17,379
Advertising$13,648$300-$13,948
All Other Expenses$12,293$341-$12,634
Insurance$10,107$1,123-$11,230
Payroll Taxes$1,539$7,780-$9,319
Fees for Services Accounting-$8,568-$8,568
Other Expenses$5,048$636-$5,048
Conferences and Meetings$4,636$68-$4,704
Travel$157$4,252-$4,409
Total Functional Expenses$265,582$122,252$0$387,834
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“Form 990 and supporting forms reviewed by executive director and board members before filing.”

Form 990, Page 6, Part VI, Line 12C

“Questions regarding conflict of interest addressed at board meetings.”

Form 990, Page 6, Part VI, Line 15A

“Requires complete board approval regarding compensation for all employees.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
The Matthews Opera House and
EIN
36-3652212
Phone
6056427973
Address
612 N MAIN STREET, SPEARFISH, SD 57783

Signing Officer

Name
Joanna Mechaley
Title
Executive Director
Phone
6056427973
Signed
2024-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanna Mechaley
Formed
1989
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
210

Preparer

Firm
Desmet & Biggs Llp
Address
PO BOX 1719, RAPID CITY, SD 57709-1719
Preparer
Megan L Kinder
Phone
6053488870
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.”

Form 990, Part IX, Line 11G

“Outside artists fee 2,641 0 0 outside technical artist fee 0 312 0 outside professional fees 2,646 0 0 festival in the park contracted services 16,097 0 0 outside artists fee 4,200 0 0 outside technical artist 3,000 0 0 0 0 0 theater & subscrip. Series outside artists 10,600 0 0 outside tech artists 1,050 0 0 0 0 0 special events outside artists 33,098 0 0 outside tech artists 6,338 0 0 outside professional fees 500 0 0 0 0 0 gallery outside artists fee 5,269 0 0 total 85,439 312 0”

Raw XML AppendixShowing 400 of 436 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05006
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt025414
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE, PRESENT AND EDUCATE CONSTITUENCY OF SPEARFISH AND SURROUNDING AREA
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0300
IRS990/AdvertisingGrp/ProgramServicesAmt013648
IRS990/AdvertisingGrp/TotalAmt013948
IRS990/AllOtherContributionsAmt096688
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0341
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012293
IRS990/AllOtherExpensesGrp/TotalAmt012634
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MATTHEWS OPERA HOUSE
IRS990/BooksInCareOfDetail/PhoneNum06056427973
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0612 N MAIN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPEARFISH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057783
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt019968
IRS990/CashNonInterestBearingGrp/EOYAmt090601
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt068
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04636
IRS990/ConferencesMeetingsGrp/TotalAmt04704
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt08918
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0149188
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt071
IRS990/CYOtherExpensesAmt0263346
IRS990/CYOtherRevenueAmt09001
IRS990/CYProgramServiceRevenueAmt0250548
IRS990/CYRevenuesLessExpensesAmt020974
IRS990/CYSalariesCompEmpBnftPaidAmt0124488
IRS990/CYTotalExpensesAmt0387834
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0408808
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01640
IRS990/DepreciationDepletionGrp/ProgramServicesAmt024513
IRS990/DepreciationDepletionGrp/TotalAmt026153
IRS990/Desc0PROMOTES 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0265582
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08568
IRS990/FeesForServicesAccountingGrp/TotalAmt08568
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0312
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt085439
IRS990/FeesForServicesOtherGrp/TotalAmt085751
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0SANDRA MATTERN
IRS990/Form990PartVIISectionAGrp/PersonNm1JULIE WALKINS
IRS990/Form990PartVIISectionAGrp/PersonNm2SHIRLENE JOSEPH
IRS990/Form990PartVIISectionAGrp/PersonNm3SKOTT CHANDLER
IRS990/Form990PartVIISectionAGrp/PersonNm4JEREMY BARNETT
IRS990/Form990PartVIISectionAGrp/PersonNm5JUSTIN BERGH
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLOTT FLADMOE
IRS990/Form990PartVIISectionAGrp/PersonNm7DR ROSE JARVIS
IRS990/Form990PartVIISectionAGrp/PersonNm8JULIA O'NEILL-KING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt052500
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0417726
IRS990/GrossRentsGrp/RealAmt03594
IRS990/GrossSalesOfInventoryAmt014325
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01123
IRS990/InsuranceGrp/ProgramServicesAmt010107
IRS990/InsuranceGrp/TotalAmt011230
IRS990/InvestmentIncomeGrp/ExclusionAmt071
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt071
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0863114
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0318443
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0292288
IRS990/LandBldgEquipCostOrOtherBssAmt01155402
IRS990/LegalDomicileStateCd0SD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0359193
IRS990/NetAssetsOrFundBalancesEOYAmt0385542
IRS990/NetIncomeOrLossGrp/ExclusionAmt05407
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt05407
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03594
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03594
IRS990/NetUnrlzdGainsLossesInvstAmt05375
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08783
IRS990/OccupancyGrp/ProgramServicesAmt042747
IRS990/OccupancyGrp/TotalAmt051530
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06040
IRS990/OfficeExpensesGrp/ProgramServicesAmt011339
IRS990/OfficeExpensesGrp/TotalAmt017379
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05618
IRS990/OtherAssetsTotalGrp/EOYAmt02925
IRS990/OtherExpensesGrp/Desc0LIQUOR & BEVERAGE COSTS
IRS990/OtherExpensesGrp/Desc1GENERAL SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK & CC FEES
IRS990/OtherExpensesGrp/Desc3GRANT EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06996
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1636
IRS990/OtherExpensesGrp/ProgramServicesAmt08463
IRS990/OtherExpensesGrp/ProgramServicesAmt1173
IRS990/OtherExpensesGrp/ProgramServicesAmt25724
IRS990/OtherExpensesGrp/ProgramServicesAmt35048
IRS990/OtherExpensesGrp/TotalAmt08463
IRS990/OtherExpensesGrp/TotalAmt17169
IRS990/OtherExpensesGrp/TotalAmt26360
IRS990/OtherExpensesGrp/TotalAmt35048
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075413
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt039756
IRS990/OtherSalariesAndWagesGrp/TotalAmt0115169
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07780
IRS990/PayrollTaxesGrp/ProgramServicesAmt01539
IRS990/PayrollTaxesGrp/TotalAmt09319
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOANNA MECHALEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0FESTIVAL IN THE PARK
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/Desc2THEATER & SUBSCRIP. SERIES
IRS990/ProgramServiceRevenueGrp/Desc3GALLERY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097293
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175205
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt266771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt266771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311279
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt011279
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0142194
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0136
IRS990/PYOtherExpensesAmt0310447
IRS990/PYOtherRevenueAmt02369
IRS990/PYProgramServiceRevenueAmt0242553
IRS990/PYRevenuesLessExpensesAmt0-92825
IRS990/PYSalariesCompEmpBnftPaidAmt0169630
IRS990/PYTotalExpensesAmt0480077
IRS990/PYTotalRevenueAmt0387252
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt020974
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03594
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0250548
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0359193
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0385542
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020170
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025142
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES OF INVENTORY 10,294
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0149188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0142195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0158959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0231826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0197727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0879895
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03665
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0136
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0281
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04129
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0816772
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05407
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02369
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02615
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0386
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-483
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010294
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84040
IRS990ScheduleA/PublicSupportPY170Pct00.75370
IRS990ScheduleA/PublicSupportTotal170Amt0751593
IRS990ScheduleA/SubstantialContributorsTotAmt0128302
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0149188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0142195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0158959
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0231826
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0197727
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0879895
IRS990ScheduleA/TotalSupportAmt0894318
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019152
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0260932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0280084
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0262252
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0585098
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0847350
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010884
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017084
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027968
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0292288
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND SUPPORTING FORMS REVIEWED BY EXECUTIVE DIRECTOR AND BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2QUESTIONS REGARDING CONFLICT OF INTEREST ADDRESSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRES COMPLETE BOARD APPROVAL REGARDING COMPENSATION FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE ARTISTS FEE 2,641 0 0 OUTSIDE TECHNICAL ARTIST FEE 0 312 0 OUTSIDE PROFESSIONAL FEES 2,646 0 0 FESTIVAL IN THE PARK CONTRACTED SERVICES 16,097 0 0 OUTSIDE ARTISTS FEE 4,200 0 0 OUTSIDE TECHNICAL ARTIST 3,000 0 0 0 0 0 THEATER & SUBSCRIP. SERIES OUTSIDE ARTISTS 10,600 0 0 OUTSIDE TECH ARTISTS 1,050 0 0 0 0 0 SPECIAL EVENTS OUTSIDE ARTISTS 33,098 0 0 OUTSIDE TECH ARTISTS 6,338 0 0 OUTSIDE PROFESSIONAL FEES 500 0 0 0 0 0 GALLERY OUTSIDE ARTISTS FEE 5,269 0 0 TOTAL 85,439 312 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0364199
IRS990/TotalAssetsEOYAmt0410956
IRS990/TotalAssetsGrp/BOYAmt0364199
IRS990/TotalAssetsGrp/EOYAmt0410956
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0149188
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122252
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265582
IRS990/TotalFunctionalExpensesGrp/TotalAmt0387834
IRS990/TotalGrossUBIAmt011279
IRS990/TotalLiabilitiesBOYAmt05006
IRS990/TotalLiabilitiesEOYAmt025414
IRS990/TotalLiabilitiesGrp/BOYAmt05006
IRS990/TotalLiabilitiesGrp/EOYAmt025414
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0359193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0385542
IRS990/TotalProgramServiceExpensesAmt0265582
IRS990/TotalProgramServiceRevenueAmt0250548
IRS990/TotalRevenueGrp/ExclusionAmt09072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239269
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408808
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011279
IRS990/TotalVolunteersCnt0210
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0364199
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0410956
IRS990/TravelGrp/ManagementAndGeneralAmt04252
IRS990/TravelGrp/ProgramServicesAmt0157
IRS990/TravelGrp/TotalAmt04409
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0612 MAIN ST
IRS990/USAddress/CityNm0SPEARFISH
IRS990/USAddress/StateAbbreviationCd0SD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.