Civic Intelligence

Story MILL Art

990 • Fiscal year 2023 • EIN 83-0710899

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 11, 2025

PO Box 1558Bozeman, MT 59771

(646) 468-7789

Siviq Scores

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

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

86th percentile

38%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$257,603

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

99th percentile

711%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

97th percentile

329%

Faster revenue growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$739,366

Up $648,160 (+711%) from 2022

Net Assets

Up

$675,330

Up $601,767 (+818%) from 2022

Liabilities

Up

$64,036

Up $46,393 (+263%) from 2022

Revenue

Up

$1,510,700

Up $1,158,383 (+329%) from 2022

Expenses

Up

$933,933

Up $639,678 (+217%) from 2022

Net Income

Up

$576,767

Up $518,705 (+893%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $36,592Liabilities 2018: $1,125Net Assets 2018: $35,4672018Assets 2019: $39,893Liabilities 2019: $715Net Assets 2019: $39,1782019Assets 2020: $7,927Liabilities 2020: $426Net Assets 2020: $7,5012020Assets 2021: $44,153Liabilities 2021: $3,652Net Assets 2021: $40,5012021Assets 2022: $91,206Liabilities 2022: $17,643Net Assets 2022: $73,5632022Assets 2023: $739,366Liabilities 2023: $64,036Net Assets 2023: $675,3302023Assets 2024: $936,750Liabilities 2024: $75,018Net Assets 2024: $861,7322024

Highlighted filing

2023

Assets$739,366
Liabilities$64,036
Net Assets$675,330

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $116,809Expenses 2018: $81,342Net Income 2018: $35,4672018Revenue 2019: $112,000Expenses 2019: $108,289Net Income 2019: $3,7112019Revenue 2020: $40,100Expenses 2020: $71,777Net Income 2020: -$31,6772020Revenue 2021: $301,319Expenses 2021: $268,319Net Income 2021: $33,0002021Revenue 2022: $352,317Expenses 2022: $294,255Net Income 2022: $58,0622022Revenue 2023: $1,510,700Expenses 2023: $933,933Net Income 2023: $576,7672023Revenue 2024: $1,817,958Expenses 2024: $1,634,653Net Income 2024: $183,3052024

Highlighted filing

2023

Revenue$1,510,700
Expenses$933,933
Net Income$576,767
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,510,700
Mission and Program Overview

Mission

To create and sustain a dynamic contemporary art and cultural center that both preserves the Bozeman area's historical spaces and celebrates contemporary art and culture, in all its forms, and makes both accessible to the community and to the broader public.

Tinworks is the place where art meets the American West. We bring together artists, their work, and community in evolving spaces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,859$513,861▲ $428,002
Pledges and Grants Receivable-$135,000-
Land, Buildings, and Equipment, Net$5,347$90,505▲ $85,158
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$91,206$739,366▲ $648,160
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$17,643$57,943▲ $40,300
Other Liabilities-$6,093-
Total Liabilities$17,643$64,036▲ $46,393
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,563$675,330▲ $601,767
Total Net Assets Fund Balance$73,563$675,330▲ $601,767
Total Liabilities and Net Assets / Fund Balance$91,206$739,366▲ $648,160

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$65,610$2,806$68,416
Other Land Buildings$20,577$7,818$28,395
Equipment$4,318$1,080$5,398
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer MooreExecutive DirectorFT$192,595$65,008$257,603

Board Members and Trustees

NameTitle
Greg AvisPresident
Anne AvisVice President
Connie WolfTrustee
Gretchen BurkeTrustee
Jon EvansSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,508,177
Program Service Revenue
$0
Investment Income
$868
Other Revenue
$1,655
All Other Contributions
$1,508,177
Change in Net Assets
$576,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$581,706
Salaries, Compensation, and Employee Benefits$352,227
Total Fundraising Expense$157,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$116,143$84,493$92,543$293,179
Current Officers, Directors, Trustees, and Key Employees$154,562$51,521$51,520$257,603
Other Salaries and Wages$75,287$15,403$3,934$94,624
Occupancy$1,293$28,009-$29,302
Travel$18,531$4,034$5,566$28,131
All Other Expenses$11,220$4,316$2,657$18,193
Other Expenses$4,845$11,700$57$16,602
Depreciation Depletion$12,724$3,868-$16,592
Information Technology-$12,058-$12,058
Advertising$8,395$139$1,377$9,911
Fees for Services Legal-$8,380-$8,380
Office Expenses-$2,392-$2,392
Total Functional Expenses$530,114$246,165$157,654$933,933
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bangtail PartnersLessorLeased SpaceNo$204,600

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 Card Payable$4,333
Payroll Liabilities$1,760
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
Yes
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, Part VI, Section A, Line 2

Greg and anne avis are husband and wife.greg avis and jon evans are business partners on unrelated business activities.greg and anne avis are members of bangtail partners, llc which leases space totinworks.

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

Draft form sent to board of directors prior to filing.

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

Request board review annually.

Form 990, Part VI, Section B, Line 15A

Compensation overview analysis and benchmarking performed by independent recruitmentfirm as part of the search process.

Form 990, Part VI, Section C, Line 19

Other documents may be available upon request.

Filing and Contact Details

Filer

Filer Name
Tinworks Art
EIN
83-0710899
Phone
6464687789
Address
PO BOX 1558, BOZEMAN, MT 59771

Signing Officer

Name
Jennifer Moore
Title
Executive Director
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Moore
Formed
2018
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
21

Preparer

Firm
Amatics CPA Group
Address
45 Discovery Drive, Bozeman, MT 59718
Preparer
Morgan Scarr
Phone
4064041925
Supplemental Narrative

Additional Explanations

Amended Explanation

Items incorrectly reported on previously filed form 990 (excess contributors, mission statement, revenue classifications)

Raw XML AppendixShowing 400 of 450 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/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01483177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0327056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0301320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt044100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0112000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02267653
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0868
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0868
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01655
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.94940
IRS990ScheduleA/PublicSupportTotal170Amt02153763
IRS990ScheduleA/SubstantialContributorsTotAmt0113890
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01483177
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0301320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt044100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0112000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02267653
IRS990ScheduleA/TotalSupportAmt02268521
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04318
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01080
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05398
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt065610
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02806
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt068416
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020577
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07818
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090505
IRS990ScheduleD/TotalLiabilityAmt06093
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt065008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JENNIFER MOORE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0257603
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE DIRECTOR'S 2023 COMPENSATION PACKAGE INCLUDED A HOUSING ALLOWANCE AND RELOCATION COSTS TO BOZEMAN. THE TERMS OF THE HOUSING ALLOWANCE ARE OUTLINED IN THE TERMS OF EMPLOYMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a: Relevant information in regards to selections on 1a.
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BANGTAIL PARTNERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0LESSOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0204600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASED SPACE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV, ITEM (1): BANGTAIL PARTNERS, LLC IS THE CURRENT LANDLORD FOR TINWORKS ART AND HAS AGREED TO LEASE SPACE FOR THE ORGANIZATION, AND HAS ACKNOWLEDGED THAT NO MONETARY RENT WILL BE CHARGED DURING THE TERM OF THE LEASE. MEMBERS OF BANGTAIL PARTNERS ARE ALSO BOARD MEMBERS OF TINWORKS ART. THE DONATED USE OF FACILITIES HAS NOT BEEN INCLUDED IN REVENUES OR EXPENSES ON THE FORM 990.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GREG AND ANNE AVIS ARE HUSBAND AND WIFE.GREG AVIS AND JON EVANS ARE BUSINESS PARTNERS ON UNRELATED BUSINESS ACTIVITIES.GREG AND ANNE AVIS ARE MEMBERS OF BANGTAIL PARTNERS, LLC WHICH LEASES SPACE TOTINWORKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT FORM SENT TO BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUEST BOARD REVIEW ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OVERVIEW ANALYSIS AND BENCHMARKING PERFORMED BY INDEPENDENT RECRUITMENTFIRM AS PART OF THE SEARCH PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER DOCUMENTS MAY BE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ITEMS INCORRECTLY REPORTED ON PREVIOUSLY FILED FORM 990 (EXCESS CONTRIBUTORS, MISSION STATEMENT, REVENUE CLASSIFICATIONS)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Amended Explanation
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0739366
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt01508177
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0157654
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246165
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0530114
IRS990/TotalFunctionalExpensesGrp/TotalAmt0933933
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017643
IRS990/TotalLiabilitiesEOYAmt064036
IRS990/TotalLiabilitiesGrp/BOYAmt017643
IRS990/TotalLiabilitiesGrp/EOYAmt064036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073563
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0675330
IRS990/TotalProgramServiceExpensesAmt0530114

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