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

501(c)(3) charity; gifts are tax-deductible.
41¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
41%
of spending
Concern: 41% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Plus $500K in investments, Pt X · Ln 11–13
Looks good: 11.1 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
$191K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$486K
+8% vs prior year
Spent
$447K
To programs
41%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$486K
FY2021▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$449K
FY2021$486K
FY2022$654K
FY2023$739K
FY2024$938K
FY2025$989K
Expenses
$447K
FY2021▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$455K
FY2021$447K
FY2022$627K
FY2023$832K
FY2024$743K
FY2025$775K
Net assets
$1.3M
FY2021▲ +15%
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 FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

41 cents of each dollar spent went to programs.

Program services 41% · $182K Management & general 53% · $238K Fundraising 6% · $27K

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

16 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$52,773Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Past President
$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 · $182K · in their own filed words · FY2020
01

The organization strives to foster accessibility and understanding of modern, contemporary and self-taught art by collecting, preserving, 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…

$182Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$486K
Ln 12
Gifts and grantsLn 1h$451K
Fees for servicesLn 2g$75K
Investment incomeLn 3$13K
Money outPt IX
$447K
Ln 25
Programscol B$182K
Managementcol C$238K
Fundraisingcol D$27K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$416K
Total assetsLn 16$1.5M
LiabilitiesLn 26$191K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$451K
Government grantsLn 1e$301K
Noncash giftsLn 1g$140
Fundraising eventsLn 1c$10K
Fees for servicesLn 2g$75K
Investment incomeLn 3$13K
Total revenueLn 12$486K
Assets in detailPt X, end of year
CashLn 1$416K
Cash and savings togetherLn 1–2$416K
InvestmentsLn 11–13$500K
Land, buildings, equipmentLn 10c$555K
Other assetsLn 15$18K
Total assetsLn 16$1.5M
LiabilitiesLn 26$191K
Net assetsLn 32$1.3M
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 FY21End FY21
Cash and savingsLn 1–2$289K$416K
InvestmentsLn 11–13$378K$500K
Land, buildings, equipmentLn 10c$616K$555K
Total assetsLn 16$1.4M$1.5M
LiabilitiesLn 26$261K$191K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$250$250
Pay of current officers, directors and key staffLn 5$60K$15K$18K$27K
Other salaries and wagesLn 7$154K$73K$81K
Payroll taxesLn 10$24K$9K$15K
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$4K$3K$1K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$22K$22K
OccupancyLn 16$50K$41K$10K
TravelLn 17$4K$3K$576
Depreciation, depletion and amortizationLn 22$66K$66K
Other expenses (24a–d)Ln 24$44K$38K$7K
All other expensesLn 24e$558$184$374
Total functional expensesLn 25$447K$182K$238K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $485,841 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $383,560$450,680
I-9 Program service revenuePrior year $64,418$74,874
I-10 Investment incomePrior year $2,972$13,162
I-11 Other revenuePrior year −$2,263−$52,875
I-12 Total revenuePrior year $448,687$485,841
I-13 Grants and similar amounts paidPrior year $0$250
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $244,701$238,217
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $210,159$208,998
I-18 Total expensesPrior year $454,860$447,465
I-19 Revenue less expensesPrior year −$6,173$38,376
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $485,841 across 11 lines filed
Lines not itemized here account for −$46,193 of total revenue; see the IRS return.
VIII-1b Membership dues$9,754
VIII-1c Fundraising events$10,265
VIII-1e Government grants$300,693
VIII-1f All other contributions, gifts and grants$129,968
VIII-1g Noncash contributions (included above)$140
VIII-1h Total contributions, gifts and grants$450,680
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $74,874$74,874
VIII-3 Investment incomeExcluded from tax $13,162$13,162
VIII-6 Net rental income or lossRelated to mission $11,194$11,194
VIII-8 Net income from fundraising eventsExcluded from tax −$17,876−$17,876
VIII-12 Total revenueRelated to mission $39,875 · Unrelated business $0 · Excluded from tax −$4,714$485,841
Part IX · Statement of functional expenses $447,465 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $250$250
IX-5 Pay of current officers, directors and key staffPrograms $15,002 · Management $18,002 · Fundraising $27,003$60,007
IX-7 Other salaries and wagesPrograms $73,023 · Management $80,878$153,901
IX-10 Payroll taxesPrograms $9,358 · Management $14,951$24,309
IX-11c Accounting feesManagement $11,135$11,135
IX-11g Other fees for servicesPrograms $3,165 · Management $1,128$4,293
IX-12 Advertising and promotionManagement $6,004$6,004
IX-13 Office expensesManagement $22,250$22,250
IX-16 OccupancyPrograms $40,529 · Management $9,809$50,338
IX-17 TravelPrograms $3,261 · Management $576$3,837
IX-22 Depreciation, depletion and amortizationManagement $66,386$66,386
IX-24 Other expenses (24a–d)Programs $37,659 · Management $6,538$44,197
IX-24e All other expensesPrograms $184 · Management $374$558
IX-25 Total functional expensesPrograms $182,431 · Management $238,031 · Fundraising $27,003$447,465
Part X · Balance sheet $1,488,352 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $289,288$415,571
X-10c Land, buildings and equipment, netStart of year $615,657$555,184
X-11 Publicly traded securitiesStart of year $338,799$452,388
X-12 Other securitiesStart of year $38,763$47,590
X-15 Other assetsStart of year $16,393$17,619
X-16 Total assetsStart of year $1,392,318$1,488,352
X-17 Accounts payable and accrued expensesStart of year $7,741$23,250
X-19 Deferred revenue$3,250
X-25 Other liabilitiesStart of year $252,780$164,753
X-26 Total liabilitiesStart of year $260,521$191,253
X-27 Net assets without donor restrictionsStart of year $764,987$812,191
X-28 Net assets with donor restrictionsStart of year $366,810$484,908
X-32 Total net assets or fund balancesStart of year $1,131,797$1,297,099
X-33 Total liabilities and net assetsStart of year $1,392,318$1,488,352
Part XI · Reconciliation of net assets $1,297,099 net assets at year end
XI-1 Total revenue$485,841
XI-2 Total expenses$447,465
XI-3 Revenue less expenses$38,376
XI-4 Net assets at start of year$1,131,797
XI-5 Net unrealized gains (losses) on investments$124,045
XI-8 Prior period adjustments$2,881
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,297,099

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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