THE MATTHEWS OPERA HOUSE AND ARTS CENTER (EIN 363652212) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1989

Legal Domicile

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 $460K in total revenue in fiscal year 2017.

Mission

PROMOTE, PRESENT AND EDUCATE CONSTITUENCY OF SPEARFISH AND SURROUNDING AREA

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

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

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

Total Directors

Key Employees

Highest Compensated

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

THE MATTHEWS OPERA HOUSE AND ARTS CENTER