THE MATTHEWS OPERA HOUSE AND ARTS CENTER

EIN: 363652212 501(c)(3) Arts, Culture & Humanities

SPEARFISH, SD

Total Revenue
$435,835
Total Expenses
$448,605
Total Assets
$402,778
Net Assets
$390,726
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1989
Legal Domicile
SD
Principal Officer
HEATH JOHNSON
Phone
6056427973
Tax Period
2025-01-01 to 2025-12-31

THE MATTHEWS OPERA HOUSE AND ARTS CENTER, founded in 1989, is a small nonprofit in the Arts, Culture & Humanities sector that reported $436K in total revenue in fiscal year 2025. Revenue surged 209% from the prior year, signaling strong growth momentum.

Mission

THE MATTHEWS OPERA HOUSE AND ARTS CENTER CHAMPIONS PARTICIPATION IN THE ARTS TO INSPIRE AND CONNECT THE POWERFUL CREATIVE FORCE OF OUR COMMUNITY, ENRICHING LIVES NOW AND SECURING OUR HISTORIC CULTURAL LEGACY FOR THE FUTURE.

Program Service Accomplishments

Program 1
Expenses: $288,034 Revenue: $243,576

PROMOTES ARTS IN THE SPEARFISH AREA BY PRESENTING PROGRAMS TO EDUCATE AS WELL AS ENTERTAIN. HISTORICAL PRESERVATION AND RENOVATION OF THE HISTORICAL FACILITY IS AN ONGOING PROCESS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $167,223
Program Service Revenue $243,576
Investment Income $4,218
Other Revenue $20,818
TOTAL REVENUE $435,835

Expense Breakdown

Grants Paid $0
Salaries & Benefits $154,690
Fundraising Expenses $0
Program Expenses $288,034
Other Expenses $293,915
TOTAL EXPENSES $448,605

Year-over-Year Comparison

2025 2024 Change
Revenue $435,835 $140,960 +2.1%
Expenses $448,605 $125,534 +2.6%
Net Income $-12,770 $15,426 -1.8%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
8
Independent Members
8
Employees
13
Volunteers
113

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$0
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SANDRA MATTERN TREASURER 1.00
Officer Director
$0 $0 $0
JULIE WALKINS PRESIDENT 1.00
Officer Director
$0 $0 $0
KAREN HOLZER DIRECTOR 1.00
Director
$0 $0 $0
SCOTT CHANDLER DIRECTOR 1.00
Director
$0 $0 $0
JEREMY BARNETT VICE PRESIDE 1.00
Officer Director
$0 $0 $0
JUSTIN BERGH DIRECTOR 1.00
Director
$0 $0 $0
CHARLOTTE FLADMOE SECRETARY 1.00
Officer Director
$0 $0 $0
DR ROSE JARVIS DIRECTOR 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $435,835 $448,605 $402,778 $-12,770
2024 $140,960 $125,534 $410,388 $15,426
2024 $408,808 $387,834 $410,956 $20,974
2023 $387,252 $480,077 $364,199 $-92,825
2022 $346,279 $431,846 $452,930 $-85,567
2021 $351,607 $351,781 $573,662 $-174
2020 $276,400 $336,399 $572,414 $-59,999
2019 $421,216 $493,885 $628,365 $-72,669
2018 $459,781 $454,635 $791,222 $5,146
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