2026-02-26T09:35:11-06:00 2025-06-30 450334950 WIDMER ROEL PC 4220 31ST AVE S FARGO ND 58104 990 2024-07-01 411260780 PLAINS ART MUSEUM PLAI 7015516100 PO BOX 2338 FARGO ND 581082338 ERIN SHAPIRO PRESIDENT AND CEO 7015516100 2026-02-20 1 0 TRACEE S BUETHNER CPA P01292877 7012376022 2024 2025-03-06 01:10:19Z ERIN SHAPIRO PO BOX 2338 FARGO ND 581082338 46564813 0 X WWW.PLAINSART.ORG X 1975 ND TO PROMOTE AND FOSTER A KNOWLEDGE OF ART BY PROVIDING FACILITIES FOR EXHIBITIONS AND PROGRAMS TO IMPROVE EDUCATION IN THE ARTS. 16 16 124 47 -18653 10469 1184678 1120918 298873 233908 631434 1432288 2405653 1795207 4520638 4582321 0 0 0 0 1715683 1786703 0 0 485159 1368099 1496814 3083782 3283517 1436856 1298804 14700276 15349814 1507071 1674763 13193205 13675051 THE PLAINS ART MUSEUM BRINGS PEOPLE AND ART TOGETHER. AS A PUBLIC INSTITUTION WE CELEBRATE THE FINEST OF HUMAN ACHIEVEMENT AND INSPIRE AND ENGAGE DIVERSE AUDIENCES IN THE CREATION, EXHIBITION, COLLECTION, AND PRESERVATION OF ART. 0 0 490991 104794 IN FISCAL YEAR 2025, PLAINS ART MUSEUM ENGAGED OVER 37,351 PEOPLE THROUGH OUR MISSION OF CONNECTING ART, ARTISTS AND AUDIENCES TO FOSTER CREATIVE, RESILIENT, AND WELCOMING COMMUNITIES. THROUGH OUR PLAINSART4ALL INITIATIVE, THE MUSEUM OFFERED FREE GENERAL ADMISSION TO THE GENERAL PUBLIC TO ALMOST 15 TEMPORARY EXHIBITIONS. IN ADDITION, THE MUSEUM FACILITATED 664 EDUCATIONAL EXPERIENCES FOR ALL AGES - TOURS, WORKSHOPS, TALKS, AND MORE; AND FACILITATED NEW COMMUNITY PROGRAMS, OUTREACH EVENTS, AND OUR EXEMPLARY BUZZ LAB TEEN INTERNSHIP AND THE NORTHERN PLAINS SUMMER ART INSTITUTE PROGRAMS. 1070404 233908 IN HOUSE EDUCATION PROGRAMS INCLUDE TEACHING ARTISTS LED TOURS, LECTURES, ARTISTS TALKS, ARTIST RESIDENCIES, INTERNSHIPS AND ART CLASSES AND CAMPS FOR ALL AGES. OUTREACH PROGRAMS OFFER ART CLASSES AND ART EDUCATION EXPERIENCES TO RURAL NORTH DAKOTA AND MINNESOTA. 708235 MUSEUM BUILDING OPERATIONS FOR STORAGE AND DISPLAY OF THE PERMANENT COLLECTOIN WHICH FOCUSES ON 20TH AND 21ST CENTURY AMERICAN ART, REGIONAL ART, AND WORK BY NATIVE AMERICAN ARTISTS. 2269630 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 199 156 1 124 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 1 1 0 0 MN X X NATHAN KAKELA 7015516133 704 1ST AVE N FARGO ND 58102 JORDAN HORNER CHAIR 1.00 X X 0 0 0 BILL NIELSEN PAST CHAIR 1.00 X X 0 0 0 RICK MORROW TREASURER 1.00 X X 0 0 0 TY HEGLAND SECRETARY 1.00 X X 0 0 0 SCOTT HOLDMAN VICE CHAIR 1.00 X X 0 0 0 HUGO SARMIENTO DIRECTOR 1.00 X 0 0 0 ALICIA HAUFF DIRECTOR 1.00 X 0 0 0 LAURA MORRIS DIRECTOR 1.00 X 0 0 0 EMILY BROOKS DIRECTOR 1.00 X 0 0 0 SUZANNE SENSKE DIRECTOR 1.00 X 0 0 0 SIMONE WAI DIRECTOR 1.00 X 0 0 0 JOAN JUSTESEN DIRECTOR 1.00 X 0 0 0 KATRINA TURMAN-LANG DIRECTOR 1.00 X 0 0 0 BRIAN HAYER DIRECTOR 1.00 X 0 0 0 CHRISTINE JAEGER DIRECTOR (UNTIL FEB) 1.00 X 0 0 0 ANNA JOHNSON DIRECTOR 1.00 X 0 0 0 ELLEN MOSES DIRECTOR (FROM MAR) 1.00 X 0 0 0 MARK HENZE - CONSULTANT INTERIM CEO 40.00 X 5171 0 0 ARLEEN MCKAY CONTROLLER 40.00 X 41576 0 3195 NATHAN KAKELA CONTROLLER 40.00 X 43713 0 3013 ERIN SHAPIRO DIRECTOR/CEO 40.00 X 137377 0 6026 227837 0 12234 1 0 0 0 0 24807 29391 61369 20500 984851 17000 1120918 EDUCATION & OUTREACH 611710 233908 233908 233908 168549 168549 100519 78290 22229 22229 -16483 38712 5034667 3770928 1263739 1263739 1263739 83592 61369 86810 -3218 -3218 39532148 37858576 1673572 1673572 257880 187888 69992 72162 -2170 INSURANCE CLAIM: BIG TOP BINGO 900099 32632 32632 32632 4582321 338702 -18653 3141354 238333 165368 36655 36310 1303282 904905 193909 204468 15205 8324 3734 3147 121332 84120 29903 7309 108551 75709 15821 17021 25100 25100 28308 28308 314096 97011 45598 171487 31507 2142 29205 160 139053 117974 12881 8198 169510 167547 1394 569 18833 13486 3544 1803 680 355 325 28644 27349 1295 324665 320275 2549 1841 36733 33858 2148 727 REPAIRS 211415 211415 BAD DEBT EXPENSE 80000 80000 DUES AND SUBSCRIPTIONS 44219 9816 12694 21709 MISCELLANEOUS 25000 24816 184 19051 5160 3665 10226 3283517 2269630 528728 485159 7 2181763 1808133 2710308 3039054 25164 30823 57177 68263 30554 37612 11376366 7162148 4350458 4214218 5158206 5734555 186646 417149 14700276 15349814 532419 572273 14502 784440 667971 190212 420017 1507071 1674763 X 6546029 5880696 6647176 7794355 13193205 13675051 14700276 15349814 X 1298804 -816963 5 X 0 1 X 1 0 X 1213563 1357651 2430906 1184678 1096111 7282909 33869835 42174485 43658701 47573585 40243455 207520061 35083398 43532136 46089607 48758263 41339566 214802970 24607 41820 19306 159180 71231 316144 0 24607 41820 19306 159180 71231 316144 214486826 106280 123652 118935 94566 168549 611982 10716 16701 11260 11319 10469 60465 116996 140353 130195 105885 179018 672447 35200394 43672489 46219802 48864148 41518584 215475417 0.99540 0.99580 0.00310 0.00280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2269630 2269630 263482 65871 0 0 243226 258240 267459 263482 1032407 1548611 60807 64560 66865 65871 258103 387155 X X X X 1 5158205 3101 584000 10751 5734555 4309785 223056 625364 5158205 3656394 205000 448391 4309785 3121931 940000 -405537 3656394 2599019 15334 642578 135000 3121931 0.28220 0.59210 0.12570 0 0 651628 651628 9670611 6396737 3273874 1054127 765411 288716 4214218 OPERATING LEASE LIABILITY 365648 FINANCING LEASE LIABILITY 54369 420017 X 7136635 -816963 111092 3288493 2582622 4554013 28308 28308 4582321 6654789 111092 3288490 3399582 3255207 28308 2 28310 3283517 PART III, LINE 1A: FOOTNOTE FROM AUDITED FINANCIAL STATEMENTS REGARDING FINANCIAL STATEMENT TREATMENT OF DONATED WORKS OF ART OF RECOGNIZE THEM AS REVENUES OR GAINS. THE MUSEUM DOES NOT CAPITALIZE DONATED WORKS OF ART OR RECOGNIZE THEM AS REVENUES OR GAINS. DONATIONS NEED NOT BE RECOGNIZED IF THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. COLLECTION ITEMS ARE RECORDED AT COST IF PURCHASED. PART III, LINE 4: THE PLAIN'S ART MUSEUM'S COLLECTIONS CONSIST OF 5,000 FINE ART AND ETHNOGRAPHIC OBJECTS IN BOTH THE MUSEUM'S PERMANENT AND EDUCATIONAL COLLECTIONS. THE MUSEUM REGULARLY EXHIBITS AND INTERPRETS OBJECTS FROM ITS PERMANENT AND EDUCATION COLLECTIONS IN ONE OF THE MUSEUM'S PRIMARY GALLERIES ON A PERMANENT, ANNUAL ROTATING BASIS. ADDITIONALLY, TEMPORARY AND/OR TRAVELING EXHIBITIONS HOSTED DBY THE MUSEUM ARE OFTEN AUGMENTED AND GREATLY ENHANCED BY OBJECTS FROM OUR PERMANENT AND EDUCATION COLLECTIONS. THE MUSEUM ALSO PROVIDES ACCESS TO ITS COLLECTIONS TO BOTH SCHOLARLY ENDEAVORS AND THE GREATER PUBLIC BY ACTIVELY PARTICIPATING WITH THE GENERAL PUBLIC, ACADEMIA AND THE GREATER MUSEUM COMMUNITY BY LENDING WORKS AND/OR ENTIRE EXHIBITIONS FROM ITS COLLECTIONS TO APPROPRIATE AND APPROVED LENDERS WORLD-WIDE. PART V, LINE 4: THE INCOME FROM THE ENDOWMENT ACCOUNT IS TO BE UTILIZED FOR THE EXHIBITION, DEVELOPMENT, AND CURATORIAL PROJECTS THAT BENEFIT OR CREATE OPPORTUNITIES FOR EMERGING AND MID-CAREER ARTISTS, FOR ACQUISITIONS OF ART BY EMERGING AND MID-CAREER ARTIST'S FOR THE PERMANENT COLLECTION, AND FOR PUBLICATIONS AND CATALOGS SUPPORTING OR DOCUMENTING EXHIBITIONS OR CONTEMPORARY PROJECTS BY EMERGING OR MID-CAREER ARTISTS. THE $4,116,301 ENDOWMENT NET ASSETS ARE PERMANENTLY RESTRICTED NET ASSETS OF $3,395,243 AND TEMPORARILY RESTRICTED NET ASSETS OF $721,058. PART X, LINE 2: THE MUSEUM IS ORGANIZED AS A NORTH DAKOTA NONPROFIT CORPORATION AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3). THE MUSEUM IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE MUSEUM IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE MUSEUM FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. THE MUSEUM BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE MUSEUM WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 109,791. RENTAL EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 49,452. GAMING EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 3,129,247. ROUNDING 3. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 109,791. RENTAL EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 49,452. GAMING EXPENSES INCLUDED WITH EXPENSES ON FINANCIALS 3,129,247. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. X X X X X X X 1 CREATIVE FUNDRAISING ADVISORS 1041 GRAND AVE STE 225 ST PAUL MN 55105 FUNDRAISING ADVICE TO STAFF AND VOLUNTEERS FOR CAPITAL CAMPA 0 45674 0 45674 45674 45674 MN ND MAY '25 GALA 144961 61369 83592 17000 5500 47770 16540 144961 61369 83592 17000 5500 47770 16540 86810 -3218 2969473 2409831 4391 233989 0 1964754 1588826 2905 154819 0 34597921 30686398 51163 2726254 0 39532148 34685055 58459 3115062 37858576 1673572 ND 1 0 1 0 0.44470 0.55530 NATHAN KAKELA 704 FIRST AVE NORTH FARGO ND 58102 0 DAN BESSLER 74093 MANAGING ALL GAMING OPERATIONS X 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. ALL MEMBERS HAVE THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WILL REVIEW A DRAFT COPY OF THE FORM 990. THE FINANCE COMMITTEE ALSO REVIEWS A COPY OF THE DRAFT FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE WHICH COVERS THE BOARD OF DIRECTORS. IF A CONFLICT OF INTEREST EXISTS, A BOARD MEMBER LEAVES THE ROOM DURING THE DISCUSSION IN ORDER TO NOT INFLUENCE ANY VOTE ON THE DISCUSSION AND THE BOARD MEMBER ABSTAINS FROM VOTING ON THE ISSUE WITH THE CONFLICT. CONFLICTS WILL BE REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS, AND THE BOARD WILL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A WHEN THE CEO WAS HIRED, THE BOARD OF DIRECTORS APPROVED THE CEO'S COMPENSATION. COMPARABILITY DATA FROM REGIONAL AND LOCAL NONPROFITS OF SIMILAR SIZE WAS USED FOR THE COMPENSATION DATA. WRITTEN MINUTES WERE TAKEN AT THE BOARD MEETING. THE CEO'S COMPENSATION IS REVIEWED AND EVALUATED ON AN ANNUAL BASIS. FOR OTHER OFFICERS, AN ANNUAL PERFORMANCE REVIEW IS DONE BY THE INDIVIDUAL'S SUPERVISOR. FOR THE CONTROLLER, THIS IS DONE BY THE CEO. A SCORING TOOL IS USED IN ADDITION TO SETTING GOALS AND OBJECTIVES FOR FUTURE PERIODS. COMPENSATION INCREASES ARE DETERMINED THROUGH THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 5.