Nonprofit · EIN 23-7260614
CARBON COUNTY ARTS GUILD
Tax-exempt · RED LODGE, MT 59068
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $184,977 | $235,496 | -$50,519 | $130,329 | $60,419 | $69,910 |
| December 31, 2023 | 990 | $189,848 | $222,478 | -$32,630 | $181,982 | $60,415 | $121,567 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $105,238
- Membership dues
- $15,183
- Program service revenue
- $9,219
- Investment income
- $6,566
- Net gain from sales of assets
- $4,518
- Net income from fundraising events
- $20,513
- Net income from sales of inventory
- $42,956
- Other revenue
- $63,954
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $55,641
- Other salaries and wages
- $23,990
- Salaries, compensation and benefits (total)
- $88,210
- Professional fundraising fees
- $0
- Accounting fees
- $18,566
- Occupancy
- $11,925
- Depreciation
- $8,423
- Program services (functional)
- $135,743
- Management and general (functional)
- $60,845
- Fundraising (functional)
- $38,908
Balance sheet and other
- Total assets, start of year
- $181,982
- Total assets, end of year
- $130,329
- Total liabilities, end of year
- $60,419
- Net assets, end of year
- $69,910
- Land, buildings and equipment
- $60,517
- Publicly traded securities
- $18,170
- Net assets without donor restrictions
- $46,762
- Net assets with donor restrictions
- $23,148
- Gross receipts
- $270,479
- Employees
- 5
- Volunteers
- 53
- Year formed
- 1973
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kim Kapalka | Executive Dir. Officer | 40 | $55,641 |
| Paula Randall | Director Trustee or director | 0 | $0 |
| David McMasters | Director Trustee or director | 1 | $0 |
| MaryAnne DePesquo | Secretary Officer | 1 | $0 |
| Barb Ostrum | Treasurer Officer | 1 | $0 |
| Connie Herberg | President Officer | 1 | $0 |
| Carol Souders | Vice President Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kim Kapalka | Executive Dir. Officer | 40 | $48,331 |
| MaryAnne DePesquo | Director Trustee or director | 1 | $0 |
| David McMasters | Director Trustee or director | 1 | $0 |
| Jennifer Lyman | Director Trustee or director | 1 | $0 |
| Barb Ostrum | Treasurer Officer | 1 | $0 |
| Connie Herberg | Vice President Officer | 1 | $0 |
| Pam Wagner | Secretary Officer | 1 | $0 |
| Caryn Wibirt | Secretary Officer | 1 | $0 |
| Carol Souders | President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 585, RED LODGE, MT 59068-0585
- Signed the 990
- Kim Kapalka, Executive Director
- Phone
- (406) 446-1370
- Return prepared by
- MANGIS ACCOUNTING CPA PC
Mission
To provide access to art, support artistic expression, and encourage creative experiences for the enrichment of our communities.
Program accomplishments
- Benefits provided to membership and general public by maintaining the gallery where members can display and sell their works of art.Expenses $92,991
- Art Education - Workshops & classes with 300-400 people involved.Expenses $40,524 · revenue $5,586
- Art shows/Judging of art. Juried art shows & receptions with over 3000 people involved.Expenses $2,228 · revenue $3,633
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7260614
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $130,329
- Income (IRS master file)
- $270,479
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $184,977 | $235,496 | $130,329 | IRS |
| 990 | December 2023 | $189,848 | $222,478 | $181,982 | XML |
| 990 | December 2022 | $167,305 | $185,638 | $211,431 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7260614).
Questions about CARBON COUNTY ARTS GUILD
- What is the EIN of CARBON COUNTY ARTS GUILD?
- The employer identification number (EIN) of CARBON COUNTY ARTS GUILD is 23-7260614.
- Is CARBON COUNTY ARTS GUILD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to CARBON COUNTY ARTS GUILD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CARBON COUNTY ARTS GUILD file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CARBON COUNTY ARTS GUILD due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CARBON COUNTY ARTS GUILD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of CARBON COUNTY ARTS GUILD?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $55,641 (Kim Kapalka, Executive Dir.).
- How much revenue does CARBON COUNTY ARTS GUILD have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $184,977, expenses of $235,496 and total assets of $130,329 at year end.
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