Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Montana Art Gallery Directors Assoc
EIN 81-0362735 • 501(c)3 • Bozeman, MT
Profile
Public art education and exhibition of art in the state of montana.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.06x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% 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
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$81,792
Up $7,020 (+9.4%) from 2024
Liabilities
Flat$5,000
Flat from 2024
Net Assets
Up$76,792
Up $7,020 (+10%) from 2024
Revenue
Up$77,312
Up $17,335 (+29%) from 2024
Expenses
Up$70,292
Up $12,501 (+22%) from 2024
Net Income
Up$7,020
Up $4,834 (+221%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $81,792
- Liabilities
- $5,000
- Net assets
- $76,792
- Revenue
- $77,312
- Expenses
- $70,292
- Net income
- $7,020
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 18, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $77,312
Mission and Program Overview
Mission
Public art education and exhibition of art in the state of montana.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PUBLIC EDUCATION AND TRAVELING EXHIBITS FOR MEMBER MUSEUMS ACROSS THE STATE OF MONTANA. ESTIMATED OVER 40,000 VIEWERS OF EXHIBITS ACROSS STATE OF MONTANA | - | $62,431 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KAYLA DE LA OSSA | Sec | - | $0 | - | - |
| NICOLE EVANS | Treasurer | - | $0 | - | - |
| RAFAEL CHACON | V Pres | - | $0 | - | - |
| KIM KAPALKA | President | - | $0 | - | - |
| ALISSA KOST | Exec Directo | - | $0 | - | - |
| GEOFF STOCKING | At Large | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Montana Art Gallery Directors Assoc
- EIN
- 81-0362735
- Phone
- 4065709519
- Address
- 126 SWEETGRASS AVE, BOZEMAN, MT 59718
Signing Officer
- Name
- Kim Kapalka
- Title
- President
- Phone
- 4065709519
- Signed
- 2025-11-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Loucks & Glassley Pllp
- Address
- 720 RIVER DR S STE 100, GREAT FALLS, MT 59405
- Preparer
- Troy G Lindquist CPA
- Phone
- 4067618265
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Silent auction 2,555 freight 1,436 user fee 1,340 processing fee 226 refunds 100 total 5,657”
Form 990-ez, Part I, Line 16
“Expenses postage 98 freight 2,864 dues/fees 39 marketing 163 supplies 139 technical update & traini 324 exhibit maint and insur 8,237 travel 2,384 conference 16,631 travel admin 1,082 telephone 1,063 professional development 465 exhibit rent expense 10,900 total 44,389”
Form 990-ez, Part II, Line 24
“6,442 0 less accumulated depreciation 6,442 0 total 0 0”
Form 990-ez, Part II, Line 26
“Deferred revenue 5,000 5,000”
Form 990-ez, Part III
“Public art education and exhibition of art in the state of montana.”
Raw XML Appendix159 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ALISSA KOST |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4065709519 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 111 SOUTH GRAND AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BOZEMAN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59802 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74772 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 81792 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 34775 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7020 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 700 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 74772 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 81792 |
| IRS990EZ/GrossReceiptsAmt | 0 | 77312 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 6 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 7822 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 69772 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 76792 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 69772 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 76792 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1875 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| 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/PersonNm | 0 | KAYLA DE LA OSSA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | NICOLE EVANS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RAFAEL CHACON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KIM KAPALKA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ALISSA KOST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | GEOFF STOCKING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | V PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXEC DIRECTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | AT LARGE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 44389 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 5657 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PUBLIC ART EDUCATION AND EXHIBITION OF ART IN THE STATE OF MONTANA. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 29052 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PUBLIC EDUCATION AND TRAVELING EXHIBITS FOR MEMBER MUSEUMS ACROSS THE STATE OF MONTANA. ESTIMATED OVER 40,000 VIEWERS OF EXHIBITS ACROSS STATE OF MONTANA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 62431 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 23328 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 70292 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 62431 |
| IRS990EZ/TotalRevenueAmt | 0 | 77312 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 34775 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13325 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36750 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 138350 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 27 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 169336 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 138350 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 34775 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13325 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36750 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 138350 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 138377 |
| 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 | SILENT AUCTION 2,555 FREIGHT 1,436 USER FEE 1,340 PROCESSING FEE 226 REFUNDS 100 TOTAL 5,657 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES POSTAGE 98 FREIGHT 2,864 DUES/FEES 39 MARKETING 163 SUPPLIES 139 TECHNICAL UPDATE & TRAINI 324 EXHIBIT MAINT AND INSUR 8,237 TRAVEL 2,384 CONFERENCE 16,631 TRAVEL ADMIN 1,082 TELEPHONE 1,063 PROFESSIONAL DEVELOPMENT 465 EXHIBIT RENT EXPENSE 10,900 TOTAL 44,389 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 6,442 0 LESS ACCUMULATED DEPRECIATION 6,442 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEFERRED REVENUE 5,000 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PUBLIC ART EDUCATION AND EXHIBITION OF ART IN THE STATE OF MONTANA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIM KAPALKA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4065709519 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MONTANA ART GALLERY DIRECTORS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MONT |
| ReturnHeader/Filer/EIN | 0 | 810362735 |
| ReturnHeader/Filer/PhoneNum | 0 | 4065709519 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 126 SWEETGRASS AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOZEMAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59718 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810362229 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LOUCKS & GLASSLEY PLLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 720 RIVER DR S STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREAT FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4067618265 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TROY G LINDQUIST CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-21T16:52:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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