Civic Intelligence

Sandpiper Gallery a Fine Arts Corporation

990EZ • Fiscal year 2023 • EIN 81-6035607

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

PO Box 1163Polson, MT 59860

(406) 883-5956

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

56th percentile

6.3%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

55th percentile

3.5%

Faster asset growth than 55% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

-1.0%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$63,922

Up $2,139 (+3.5%) from 2022

Net Assets

Up

$63,922

Up $2,139 (+3.5%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$34,092

Down $327 (-1.0%) from 2022

Expenses

Up

$31,953

Up $1,157 (+3.8%) from 2022

Net Income

Down

$2,139

Down $1,484 (-41%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2010: $40,058Liabilities 2010: $0Net Assets 2010: $40,0582010Assets 2011: $39,607Liabilities 2011: $02011Assets 2012: $42,102Liabilities 2012: $02012Assets 2013: $41,219Net Assets 2013: $41,2192013Assets 2014: $44,343Net Assets 2014: $44,3432014Assets 2015: $43,090Liabilities 2015: $02015Assets 2016: $47,698Net Assets 2016: $47,6982016Assets 2017: $54,197Net Assets 2017: $54,1972017Assets 2018: $52,299Net Assets 2018: $52,2992018Assets 2019: $49,291Net Assets 2019: $49,2912019Assets 2020: $44,822Net Assets 2020: $44,8222020Assets 2021: $58,160Net Assets 2021: $58,1602021Assets 2022: $61,783Net Assets 2022: $61,7832022Assets 2023: $63,922Net Assets 2023: $63,9222023Assets 2024: $68,619Net Assets 2024: $68,6192024

Highlighted filing

2023

Assets$63,922
Liabilities-
Net Assets$63,922

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60K$40K$20K$0-$20KRevenue 2010: $20,472Expenses 2010: $24,429Net Income 2010: -$3,9572010Revenue 2011: $18,705Expenses 2011: $19,156Net Income 2011: -$4512011Revenue 2012: $22,695Expenses 2012: $20,200Net Income 2012: $2,4952012Revenue 2013: $21,732Expenses 2013: $22,615Net Income 2013: -$8832013Revenue 2014: $22,982Expenses 2014: $19,858Net Income 2014: $3,1242014Revenue 2015: $28,039Expenses 2015: $29,216Net Income 2015: -$1,1772015Revenue 2016: $30,274Expenses 2016: $25,666Net Income 2016: $4,6082016Revenue 2017: $28,497Expenses 2017: $21,998Net Income 2017: $6,4992017Revenue 2018: $23,551Expenses 2018: $25,449Net Income 2018: -$1,8982018Revenue 2019: $24,787Expenses 2019: $27,795Net Income 2019: -$3,0082019Revenue 2020: $21,079Expenses 2020: $25,548Net Income 2020: -$4,4692020Revenue 2021: $36,855Expenses 2021: $23,517Net Income 2021: $13,3382021Revenue 2022: $34,419Expenses 2022: $30,796Net Income 2022: $3,6232022Revenue 2023: $34,092Expenses 2023: $31,953Net Income 2023: $2,1392023Revenue 2024: $42,450Expenses 2024: $37,753Net Income 2024: $4,6972024

Highlighted filing

2023

Revenue$34,092
Expenses$31,953
Net Income$2,139
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$109,719
Mission and Program Overview

Mission

Encourage & Promote Fine Arts

Program Services

DescriptionGrantsExpenses
GRANTS PROVIDED FOR ART CLASSES & WORKSHOPS-$3,000
VARIOUS WORKSHOPS ARE SPONSORED, ART FESTIVALS ORGANIZED, WORKROOMS PROVIDED--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JUDY WRIGHTPresident-$0--
SUE ARNESONVice-President-$0--
CHERI BROWNESecretary-$0--
DON CARBERRYTreasurer-$0--
MARGERY CHRISTIANSENMembership Chair-$0--
PATSI POHLECo Gallery Director-$0--
CAROLE CARBERRYCo Gallery Director-$0--
CAROL MACINTYREMember At Large-$0--
WENDY CURTISMember At Large-$0--
DEE DEE BARBOURSocial Media Coordinator-$0--
DONNA KOTYKScholarship Chair-$0--
Filing and Contact Details

Filer

Filer Name
Sandpiper Gallery
EIN
81-6035607
Address
PO BOX 1163, POLSON, MT 59860

Signing Officer

Name
Don Carberry
Title
Treasurer
Phone
4068835956
Signed
2024-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Jeff Howell CPA Pllc
Address
PO BOX 991, POLSON, MT 59860
Preparer
Jeff Howell
Phone
4068831040
Supplemental Narrative

Additional Explanations

Grants Paid - Part I Line 10

School grants and scholarships: $3,000

Other Expenses - Part I Line 16

Attached detail sheet - total other expenses $13,863

Raw XML Appendix166 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DON CARBERRY
IRS990EZ/BooksInCareOfDetail/PhoneNum04068835956
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0306 MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0POLSON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059860
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060083
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt063922
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02442
IRS990EZ/CostOfGoodsSoldAmt068918
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02139
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061783
IRS990EZ/Form990TotalAssetsGrp/EOYAmt063922
IRS990EZ/FundraisingGrossIncomeAmt013748
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt017930
IRS990EZ/GrossReceiptsAmt0109719
IRS990EZ/GrossSalesOfInventoryAmt086848
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0868
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt05813
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061783
IRS990EZ/NetAssetsOrFundBalancesEOYAmt063922
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061783
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt063922
IRS990EZ/OccupancyRentUtltsAndMaintAmt014592
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JUDY WRIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SUE ARNESON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHERI BROWNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DON CARBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARGERY CHRISTIANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PATSI POHLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CAROLE CARBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CAROL MACINTYRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8WENDY CURTIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9DEE DEE BARBOUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DONNA KOTYK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBERSHIP CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CO GALLERY DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CO GALLERY DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7MEMBER AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8MEMBER AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9SOCIAL MEDIA COORDINATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10SCHOLARSHIP CHAIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01700
IRS990EZ/OtherExpensesTotalAmt013863
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENCOURAGE & PROMOTE FINE ARTS
IRS990EZ/PrintingPublicationsPostageAmt0498
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GRANTS PROVIDED FOR ART CLASSES & WORKSHOPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1VARIOUS WORKSHOPS ARE SPONSORED, ART FESTIVALS ORGANIZED, WORKROOMS PROVIDED
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt06709
IRS990EZ/SpecialEventsNetIncomeLossAmt07039
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt031953
IRS990EZ/TotalProgramServiceExpensesAmt03000
IRS990EZ/TotalRevenueAmt034092
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08255
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt030085
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0525
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0569
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02504
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92320
IRS990ScheduleA/PublicSupportPY170Pct00.92310
IRS990ScheduleA/PublicSupportTotal170Amt030085
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08255
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05222
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt030085
IRS990ScheduleA/TotalSupportAmt032589
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOOL GRANTS AND SCHOLARSHIPS: $3,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ATTACHED DETAIL SHEET - TOTAL OTHER EXPENSES $13,863
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0GRANTS PAID - PART I LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1OTHER EXPENSES - PART I LINE 16
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON CARBERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04068835956
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SANDPIPER GALLERY
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0816035607
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1163
ReturnHeader/Filer/USAddress/CityNm0POLSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059860
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202097099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFF HOWELL CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 991
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POLSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059860
ReturnHeader/PreparerPersonGrp/PhoneNum04068831040
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF HOWELL
ReturnHeader/ReturnTs02024-11-13T15:53:39-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$68.6$68.6$42.5$37.8$4.70
2023Detailed filing. Detailed filing data is available for this year.$63.9$63.9$34.1$32.0$2.14
2022Detailed filing. Detailed filing data is available for this year.$61.8$61.8$34.4$30.8$3.62
2021Detailed filing. Detailed filing data is available for this year.$58.2$58.2$36.9$23.5$13.3
2020Detailed filing. Detailed filing data is available for this year.$44.8$44.8$21.1$25.5$4.47
2019Detailed filing. Detailed filing data is available for this year.$49.3$49.3$24.8$27.8$3.01
2018Detailed filing. Detailed filing data is available for this year.$52.3$52.3$23.6$25.4$1.90
2017Detailed filing. Detailed filing data is available for this year.$54.2$54.2$28.5$22.0$6.50
2016Detailed filing. Detailed filing data is available for this year.$47.7$47.7$30.3$25.7$4.61
2015Summary only. Only limited summary data is available for this year.$43.1$0.00$28.0$29.2$1.18
2014Detailed filing. Detailed filing data is available for this year.$44.3$44.3$23.0$19.9$3.12
2013Detailed filing. Detailed filing data is available for this year.$41.2$41.2$21.7$22.6$0.88
2012Summary only. Only limited summary data is available for this year.$42.1$0.00$22.7$20.2$2.50
2011Summary only. Only limited summary data is available for this year.$39.6$0.00$18.7$19.2$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.1$0.00$40.1$20.5$24.4$3.96