WATERWORKS ART MUSEUM

EIN: 510175533 501(c)(3) Arts, Culture & Humanities

MILES CITY, MT

Total Revenue
$191,223
Total Expenses
$176,457
Total Assets
$981,162
Net Assets
$981,162
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1975
Legal Domicile
MT
Principal Officer
ROBERT MARTELLE
Phone
4062340635
Tax Period
2024-07-01 to 2025-06-30

WATERWORKS ART MUSEUM, founded in 1975, is a small nonprofit in the Arts, Culture & Humanities sector that reported $191K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $176K left a modest 8% surplus.

Mission

COMMUNITY ART & HERITAGE CENTER IS TO PROVIDE EXHIBITS AND ART PROGRAMS FOR RESIDENTS OF SOUTHEASTERN MONTANA.

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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 (2024)

Revenue Breakdown

Contributions & Grants $131,718
Program Service Revenue $11,892
Investment Income $10,014
Other Revenue $37,599
TOTAL REVENUE $191,223

Expense Breakdown

Grants Paid $0
Salaries & Benefits $110,599
Fundraising Expenses $9,832
Program Expenses $123,358
Other Expenses $65,858
TOTAL EXPENSES $176,457

Year-over-Year Comparison

2024 2023 Change
Revenue $191,223 $248,456 -0.2%
Expenses $176,457 $189,606 -0.1%
Net Income $14,766 $58,850 -0.7%
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
13
Independent Members
12
Employees
5
Volunteers
10

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
1
$15,168
Total Directors
13
$15,168
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DIXIE RIEGER EXEC DIR/ V 40.00
Officer Director
$15,168 $0 $15,168
KELSEY DAMON BOARD MEMBER N/A
Director
$0 $0 $0
BRANDI GIBSON SECRETARY N/A
Director
$0 $0 $0
SAM GIORDANENGO BOARD MEMBER N/A
Director
$0 $0 $0
JACOB KLAMM BOARD MEMBER N/A
Director
$0 $0 $0
BOBBIE JO KRUTZFELDT BOARD MEMBER N/A
Director
$0 $0 $0
JEAN LINDLEY PRESIDENT N/A
Director
$0 $0 $0
ROBERT MARTELLE TREASURER N/A
Director
$0 $0 $0
DARRYL MENDOZA BOARD MEMBER N/A
Director
$0 $0 $0
MARY PARTRIDGE BOARD MEMBER N/A
Director
$0 $0 $0
LEE RICHARDSON BOARD MEMBER N/A
Director
$0 $0 $0
KATHY SCHLEPP BOARD MEMBER N/A
Director
$0 $0 $0
LINDA WIEDEMAN BOARD MEMBER N/A
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 $191,223 $176,457 $981,162 $14,766
2024 No data No data No data No data
2023 $152,803 $166,159 $908,976 $-13,356
2022 $146,998 $170,200 $922,320 $-23,202
2021 $183,800 $171,230 $945,522 $12,570
2020 $188,958 $170,653 $932,952 $18,305
2019 $163,924 $177,387 $901,748 $-13,463
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