Paris Gibson Square museum of art supports contemporary arts and cultural opportunities in north central montana.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 119 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $63K a year · 9% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Plus $525K in investments, Pt X · Ln 11–13
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $17K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$145K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$989K
+5% vs prior year
Spent
$775K
To programs
73%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$989K
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$449K
FY2021$486K
FY2022$654K
FY2023$739K
FY2024$938K
FY2025$989K
Expenses
$775K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$455K
FY2021$447K
FY2022$627K
FY2023$832K
FY2024$743K
FY2025$775K
Net assets
$1.6M
FY2025▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.2M
FY2023$1.1M
FY2024$1.3M
FY2025$1.6M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $567K Management & general 22% · $172K Fundraising 5% · $36K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$59,952Pt VII · Sec A
Interim Executive Director
$48,130Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sarah Justice Ended Oct 2024’s $60K as Executive Director is at the 54th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sarah Justice—$63,915$63,816$57,177$52,773$39,320
Sarah Justice Ended Oct 2024$59,952—————
Nicole Evans Started Nov 2024$48,130—————
Tracy Houck—————$39,491

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Paris Gibson Square Incorporated executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes contemporary arts and cultural opportunities in North Central Montana.

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Provided by the organization

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1 program · $567K · in their own filed words · FY2024
01

The organization strives to foster accessibility and understanding of modern, contemporary and self-taught art by collecting, preserving, and exhibiting and interpreting art that actively engages a diverse and growing audience; expand public knowledge of interest in and support for the arts and artists of the region; serve as a cultural…

$567Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$17K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$989K
Ln 12
Gifts and grantsLn 1h$833K
Fees for servicesLn 2g$82K
Investment incomeLn 3$48K
Money outPt IX
$775K
Ln 25
Programscol B$567K
Managementcol C$172K
Fundraisingcol D$36K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$487K
Total assetsLn 16$1.7M
LiabilitiesLn 26$145K
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$833K
Government grantsLn 1e$374K
Noncash giftsLn 1g$113K
Fundraising eventsLn 1c$190K
Fees for servicesLn 2g$82K
Investment incomeLn 3$48K
Other incomeLn 4–11$26K
Total revenueLn 12$989K
Assets in detailPt X, end of year
CashLn 1$276K
SavingsLn 2$211K
Cash and savings togetherLn 1–2$487K
InvestmentsLn 11–13$525K
Land, buildings, equipmentLn 10c$649K
Other assetsLn 15$30K
Total assetsLn 16$1.7M
LiabilitiesLn 26$145K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 524
VolunteersI 6119
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$189K$487K
InvestmentsLn 11–13$499K$525K
Land, buildings, equipmentLn 10c$688K$649K
Total assetsLn 16$1.5M$1.7M
LiabilitiesLn 26$147K$145K
Net assetsLn 32$1.3M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$200$200
Pay of current officers, directors and key staffLn 5$97K$67K$22K$8K
Other salaries and wagesLn 7$286K$197K$66K$23K
Other employee benefitsLn 9$13K$9K$3K$1K
Payroll taxesLn 10$32K$22K$7K$3K
Management feesLn 11a$6K$4K$2K$60
Accounting feesLn 11c$200$132$66$2
Other fees for servicesLn 11g$10K$6K$3K$98
Advertising and promotionLn 12$20K$13K$6K$196
Office expensesLn 13$18K$12K$6K$176
Information technologyLn 14$3K$2K$1K$33
OccupancyLn 16$38K$25K$13K$383
TravelLn 17$4K$3K$1K$38
Depreciation, depletion and amortizationLn 22$77K$51K$26K$773
Other expenses (24a–d)Ln 24$171K$155K$15K$460
Total functional expensesLn 25$775K$567K$172K$36K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $989K$775K$214K$1.6M 990 PDF
FY2024 $938K$743K$195K$1.3M 990 PDF
FY2023 $739K$832K−$93K$1.1M 990 PDF
FY2022 $654K$627K$27K$1.2M 990 PDF
FY2021 $486K$447K$38K$1.3M 990 PDF
FY2020 $449K$455K−$6K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $989,190 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $727,571$833,369
I-9 Program service revenuePrior year $76,932$82,460
I-10 Investment incomePrior year $43,321$47,798
I-11 Other revenuePrior year $90,150$25,563
I-12 Total revenuePrior year $937,974$989,190
I-13 Grants and similar amounts paidPrior year $0$200
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $445,115$428,381
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $297,519$346,439
I-18 Total expensesPrior year $742,634$775,020
I-19 Revenue less expensesPrior year $195,340$214,170
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $989,190 across 12 lines filed
Lines not itemized here account for $44,363 of total revenue; see the IRS return.
VIII-1b Membership dues$23,268
VIII-1c Fundraising events$190,412
VIII-1e Government grants$373,648
VIII-1f All other contributions, gifts and grants$246,041
VIII-1g Noncash contributions (included above)$113,025
VIII-1h Total contributions, gifts and grants$833,369
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $82,460$82,460
VIII-3 Investment incomeExcluded from tax $47,798$47,798
VIII-6 Net rental income or lossRelated to mission $18,219$18,219
VIII-8 Net income from fundraising eventsExcluded from tax −$37,050−$37,050
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $31$31
VIII-12 Total revenueRelated to mission $145,073 · Unrelated business $0 · Excluded from tax $10,748$989,190
Part IX · Statement of functional expenses $775,020 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $200$200
IX-5 Pay of current officers, directors and key staffPrograms $67,225 · Management $22,408 · Fundraising $7,794$97,427
IX-7 Other salaries and wagesPrograms $197,499 · Management $65,833 · Fundraising $22,899$286,231
IX-9 Other employee benefitsPrograms $9,072 · Management $3,024 · Fundraising $1,052$13,148
IX-10 Payroll taxesPrograms $21,787 · Management $7,262 · Fundraising $2,526$31,575
IX-11a Management feesPrograms $3,954 · Management $1,977 · Fundraising $60$5,991
IX-11c Accounting feesPrograms $132 · Management $66 · Fundraising $2$200
IX-11g Other fees for servicesPrograms $6,440 · Management $3,220 · Fundraising $98$9,758
IX-12 Advertising and promotionPrograms $12,915 · Management $6,458 · Fundraising $196$19,569
IX-13 Office expensesPrograms $11,607 · Management $5,803 · Fundraising $176$17,586
IX-14 Information technologyPrograms $2,154 · Management $1,077 · Fundraising $33$3,264
IX-16 OccupancyPrograms $25,295 · Management $12,647 · Fundraising $383$38,325
IX-17 TravelPrograms $2,509 · Management $1,254 · Fundraising $38$3,801
IX-22 Depreciation, depletion and amortizationPrograms $51,025 · Management $25,512 · Fundraising $773$77,310
IX-24 Other expenses (24a–d)Programs $154,993 · Management $15,182 · Fundraising $460$170,635
IX-25 Total functional expensesPrograms $566,807 · Management $171,723 · Fundraising $36,490$775,020
Part X · Balance sheet $1,717,390 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $55,081$276,141
X-2 Savings and temporary cash investmentsStart of year $134,049$210,650
X-4 Accounts receivableStart of year $92,395$26,685
X-10c Land, buildings and equipment, netStart of year $688,432$649,096
X-11 Publicly traded securitiesStart of year $498,701$525,234
X-15 Other assetsStart of year $26,990$29,584
X-16 Total assetsStart of year $1,495,648$1,717,390
X-17 Accounts payable and accrued expensesStart of year $22,209$30,546
X-24 Unsecured notes and loans payableStart of year $124,753$114,753
X-26 Total liabilitiesStart of year $146,962$145,299
X-27 Net assets without donor restrictionsStart of year $898,510$1,121,915
X-28 Net assets with donor restrictionsStart of year $450,176$450,176
X-32 Total net assets or fund balancesStart of year $1,348,686$1,572,091
X-33 Total liabilities and net assetsStart of year $1,495,648$1,717,390
Part XI · Reconciliation of net assets $1,572,091 net assets at year end
XI-1 Total revenue$989,190
XI-2 Total expenses$775,020
XI-3 Revenue less expenses$214,170
XI-4 Net assets at start of year$1,348,686
XI-5 Net unrealized gains (losses) on investments$9,235
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,572,091

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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