Nonprofit · EIN 81-6014902
YELLOWSTONE ART MUSEUM
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,812,393 | $2,485,705 | $1,326,688 | $12,613,651 | $1,019,097 | $11,594,554 |
| December 31, 2023 | 990 | $2,224,127 | $1,892,161 | $331,966 | $10,710,379 | $709,450 | $10,000,929 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,365,554
- of which government grants
- $204,412
- Membership dues
- $62,218
- Program service revenue
- $56,431
- Investment income
- $353,941
- Net rental income
- -$36,760
- Net gain from sales of assets
- $183,192
- Net income from fundraising events
- $57,940
- Net income from sales of inventory
- $12,484
- Other revenue
- $36,467
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $162,655
- Other salaries and wages
- $687,452
- Salaries, compensation and benefits (total)
- $1,098,601
- Professional fundraising fees
- $0
- Accounting fees
- $38,000
- Occupancy
- $288,340
- Travel
- $22,747
- Depreciation
- $279,353
- Program services (functional)
- $1,612,702
- Management and general (functional)
- $776,002
- Fundraising (functional)
- $97,001
Balance sheet and other
- Total assets, start of year
- $10,710,379
- Total assets, end of year
- $12,613,651
- Total liabilities, end of year
- $1,019,097
- Net assets, end of year
- $11,594,554
- Land, buildings and equipment
- $5,003,962
- Net assets without donor restrictions
- $4,134,209
- Net assets with donor restrictions
- $7,460,345
- Gross unrelated business income
- -$45,376
- Gross receipts
- $4,621,694
- Employees
- 29
- Volunteers
- 42
- Year formed
- 1964
- 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 | Other / benefits |
|---|---|---|---|---|
| JESSICA KAY OGDIN | EXECUTIVE DIRECTOR Officer | 40 | $148,463 | $13,021 |
| MATTHEW STROUD | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DEBORAH ANSPACH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KIM OLSEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SUSAN SULLIVAN | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| BESS LOVEC | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| LORNEL BAKER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JUNI CLARK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD FORSGREN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LAURENCE MARTIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GARY OAKLAND | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DONNA TODD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOEL ANDERSON | TRSUTEE Trustee or director | 1 | $0 | $0 |
| JENNFER CORNING | TRUSTEE Trustee or director | 1 | $0 | $0 |
| AMANDA JOHNSON KOLB | TRUSTEE Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARCIE TEMPEL | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JESSICA KAY RUHLE | EXECUTIVE DIRECTOR Officer | 40 | $128,172 | $13,061 |
| MATTHEW STROUD | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| DEBORAH ANSPACH | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KIM OLSEN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SUSAN SULLIVAN | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| BESS LOVEC | TRUSTEE Trustee or director | 2 | $0 | $0 |
| LORNEL BAKER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JUNI CLARK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD FORSGREN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LYNETTE JENSEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LAURENCE MARTIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GARY OAKLAND | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KEVIN RED STAR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DONNA TODD | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 401 N 27TH ST, BILLINGS, MT 59101-1241
- In care of
- % THE ORGANIZATION
- Principal officer (990 for 2024)
- JESSICA KAY OGDIN, 401 N 27TH ST, BILLINGS, MT 59101
- Signed the 990
- JESSICA KAY OGDIN, EXECUTIVE DIRECTOR
- Phone
- (406) 256-6804
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
Mission
THE YELLOWSTONE ART MUSEUM EXHIBITS, INTERPRETS, COLLECTS AND PRESERVES ART, FOR THE ENRICHMENT, EDUCATION, INSPIRATION AND ENJOYMENT OF ALL.
Program accomplishments
- THE CURATORIAL FUNCTION OVERSEES THE CARE AND DOCUMENTATION OF THE PERMANENT COLLECTION, RESEARCHES AND COORDINATES TEMPORARY AND PERMANENT EXHIBITIONS, RESEARCHES AND WRITES ART-RELATED PUBLICATIONS AND COORDINATES AN ANNUAL SERIES OF ADULT PROGRAMS.Expenses $1,146,954 · revenue $51,003
- THE EDUCATION FUNCTION PREPARES AND PRESENTS CURRICULUM-BASED AND ENRICHMENT PROGRAMS TO CHILDREN PRE-K THROUGH HIGH SCHOOL, BOTH ONSITE AND THROUGH OUTREACH PROGRAMMING. THE EDUCATION PROGRAM HAS PROGRAMS FOR ALL AGES, INCLUDING SUMMER CAMPS AND PROGRAMS FOR ADULTS, ADULTS WITH ALZHEIMER'S AND THE MONTANA WOMEN'S PRISON.Expenses $465,748 · revenue $20,715
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
- 81-6014902
- 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
- 1965
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A51I)
- Assets (IRS master file)
- $12,613,651
- Income (IRS master file)
- $4,621,694
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,812,393 | $2,485,705 | $12,613,651 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,224,127 | $1,892,161 | $10,710,379 | XML |
| 990 | December 2022 | $1,211,302 | $1,824,428 | $10,377,284 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | June 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 81-6014902).
Questions about YELLOWSTONE ART MUSEUM
- What is the EIN of YELLOWSTONE ART MUSEUM?
- The employer identification number (EIN) of YELLOWSTONE ART MUSEUM is 81-6014902.
- Is YELLOWSTONE ART MUSEUM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1965.
- Are donations to YELLOWSTONE ART MUSEUM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YELLOWSTONE ART MUSEUM 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 YELLOWSTONE ART MUSEUM 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 YELLOWSTONE ART MUSEUM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of YELLOWSTONE ART MUSEUM?
- The 990 for the year ended December 31, 2024 names JESSICA KAY OGDIN.
- Who are the officers and directors of YELLOWSTONE ART MUSEUM?
- The 990 for the year ended December 31, 2024 lists 16 people; 1 received compensation from the organization, the highest $148,463 (JESSICA KAY OGDIN, EXECUTIVE DIRECTOR).
- How much revenue does YELLOWSTONE ART MUSEUM have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,812,393, expenses of $2,485,705 and total assets of $12,613,651 at year end.
Other nonprofits in BILLINGS
- ALBERTA BAIR THEATER CORPORATION EIN 81-0406157 · last filed 990 for 2025
- CINE BILLINGS EIN 35-2488003 · last filed 990 for 2024
- BILLINGS SYMPHONY SOCIETY EIN 23-7083873 · last filed 990 for 2025
- FRIENDS OF PUBLIC RADIO INC EIN 81-0402593 · last filed 990 for 2025
- BILLINGS DEPOT INC EIN 81-0500554 · last filed 990 for 2024
- WISE WONDERS CHILDRENS MUSEUM INC EIN 36-4809044 · last filed 990 for 2025
- BILLINGS PRESERVATION SOCIETY INC EIN 81-0500553 · last filed 990 for 2025
- NOVA CENTER FOR THE PERFORMING ARTS INC EIN 81-0514788 · last filed 990 for 2026
All nonprofits in BILLINGS · Montana · Arts, culture and humanities