2014-04-30T10:23:29-07:00 2013-06-30 LOREN W RANDALL CPAS PC PO BOX 4325 MISSOULA MT 59806 990 2012-07-01 810496898 MISSOULA ART MUSEUM MISS 4067280447 335 NORTH PATTEE STREET MISSOULA MT 59802 LAURA MILLIN 4067280447 2014-01-28 true LOREN W RANDALL CPA 4067285539 2014-04-30 2012 2015-11-30 17:44:51Z LAURA MILLIN 335 N PATTEE STREET MISSOULA MT 59802 841789 false X www.missoulaartmuseum.org X 1975 MT PUBLIC ART EXHIBITIONS AND EDUCATION MISSOULA ART MUSEUM SERVES THE PUBLIC BY ENGAGING AUDIENCES AND ARTISTS IN THE EXPLORATION OF CONTEMPORARY ART RELEVANT TO THE COMMUNITY, STATE AND REGION. 11 11 14 130 0 556882 565267 36309 22676 83147 95314 71210 80115 747548 763372 0 0 444131 444634 0 101469 231347 193428 675478 638062 72070 125310 634988 661958 413386 382355 221602 279603 MISSOULA ART MUSEUM SERVES THE PUBLIC BY ENGAGING AUDIENCES AND false false 437918 22676 MUSEUM EXHIBITIONS OF PERMANENT ART COLLECTIONS, SPECIAL EXHIBITIONS, EDUCATION PROGRAMS, LECTURES AND CLASSES FOR THE GENERAL PUBLIC. MUSEUM BOOK SALES SUPPORT THE EDUCATIONAL PROGRAMS. THE TOURING EXHIBIT AND ART MUSEUM SERVES THOUSANDS OF INDIVDUALS. 437918 true true false false false false true true false true true false false true false true true false false false false false false false true false false false false false false false false false false false false false true true false false false false false false false true 40 0 14 true false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true false true true true false X LAURA MILLIN 4067280447 335 N PATTEE MISSOULA MT 59802 BETSY BACH 2.00 X X 0 0 0 JOHN PAOLI 2.00 X X 0 0 0 BRIAN SIPPY 1.00 X X 0 0 0 LESLIE ANN JENSEN 1.00 X X 0 0 0 LIZ DYBDAL 1.00 X 0 0 0 DUSTIN HOON 1.00 X 0 0 0 JOE NICKELL 1.00 X 0 0 0 JANET WHALEY 1.00 X 0 0 0 SHARON SNAVELY 1.00 X 0 0 0 BOBBY TILTON 1.00 X 0 0 0 NORM WILLIAMSON 1.00 X 0 0 0 LAURA MILLIN 40.00 X 63591 0 6350 63591 6350 0 false false false 0 24275 266408 274584 565267 PROGRAM REVENUE 712110 22676 22676 95314 95314 158532 22880 78417 80115 80115 763372 22676 175429 75579 24941 25697 24941 297341 210901 37176 49264 41164 29172 5161 6831 30550 19552 5019 5979 9209 0 9209 0 5198 0 5198 0 3684 562 2647 475 2884 2628 156 100 63838 48550 3923 11365 24418 22220 1221 977 6916 6916 0 0 4821 4387 241 193 6569 5978 328 263 3634 3307 182 145 ART TEACHER FEES 20306 20108 198 0 COMMUNICATION 15530 12525 2319 686 HONORARIUM 12950 12700 0 250 ART PURCHASES 9506 9506 0 0 3965 3965 0 0 638062 437918 98675 101469 2401 38303 43976 48426 6118 4248 90 1450 6513 9153 962 1530 223407 218357 6665 5050 532061 532561 36202 21237 634988 661958 72516 62645 30071 40413 64322 51062 246477 228235 413386 382355 X -328060 -270576 126591 126293 423071 423886 221602 279603 634988 661958 125310 -67309 X false true X true false X 653276 515243 390247 361882 528799 2449447 200000 195000 195000 195000 195000 980000 275578 275578 275578 271037 272895 1370666 1128854 985821 860825 827919 996694 4800113 4800113 5658 13467 22744 77787 95314 214970 5015083 183263 0.95710 0.97490 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 1.5 1 0 0 1 false 0 true X true 532061 815 32502 27815 5002 532561 515976 25540 19970 24052 5373 532061 369105 100000 69521 18762 3888 515976 0.00000 0.79590 0.20410 false false 223407 218357 5050 5050 OPERATING RESERVE FUND 21237 21237 X 1037875 -67309 272895 -9500 196086 841789 -78417 -78417 763372 979874 272895 78417 351312 628562 9500 9500 638062 Pt III Line 1a THE AGENCY DOES NOT CAPITALIZE WORKS OF ART THAT ARE HELD FOR PUBLIC EXHIBITION AND EDUCATIONAL PURPOSES. GENERALLY COLLECTIONS ARE DEEMED TO BE HELD, PROTECTED, AND PRESERVED IN PERPETUITY. COLLECTIONS ACQUIRED PRIOR TO JULY 1, 2004, WERE RETROACTIVELY VALUED AT THEIR COST OR FAIR VALUE AT THE DATE OF ACQUISITION, CURRENT COST, OR CURRENT CURRENT MARKET VALUE, WHICHEVER METHOD WAS DEEMED MOST PRACTICAL ALLOWED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ESTIMATED VALUE OF COLLECTIONS OWNED BY THE AGENCY IS $2,148,094 AS OF JUNE 30, 2013. Pt III Line 4 THE AGENCY MAINTAINS WORKS OF ART THAT ARE HELD FOR PUBLIC EXHIBITION AND EDUCATIONAL PURPOSES. COLLECTIONS ARE DEEMED TO BE HELD, PROTECTED, AND PERSERVED IN PERPETUITY. Pt II Line 9 IN JANUARY OF 2005 THE AGENCY WAS THE RECIPIENT OF A PRESERVATION AND CONSERVATION EASEMENT FROM AN INDIVIDUAL ESTATE FOR PROPERTY LOCATED IN MISSOULA, MT. THE AGENCY IS RESPONSIBLE FOR ENSURING THE PRESERVATION OF THE PROPERTY BY ITS OWNERS IN ITS CURRENT CONDITION AND ITS HISTORIC, GARDENS, AND OPEN AREA FEATURES. THE AGREEMENT IS EFFECTIVE IN PERPETUITY. NO AMOUNTS RELATED TO THE CONSERVATION EASEMENT ARE INCLUDED IN REVENUE OR EXPENSES OR ON THE BALANCE SHEET. Pt V Line 4 ENDOWMENT FUND EARNINGS ARE TO PROVIDE A PERMANENT SOURCE OF INCOME FOR THE PRESERVATION, EXHIBITION, AND EDUCATION REGARDING THE ARTS IN MONTANA. Pt X Line 2 PROVISIONS FOR INCOME TAXES HAVE NOT BEEN RECORDED IN THESE FINANCIAL STATEMENTS BECAUSE THE AGENCY BELIEVES IT HAD NO INCOME UNRELATED TO ITS EXEMPT PURPOSES IN 2013. WITH FEW EXCEPTIONS, THE AGENCY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORIITIES FOR YEARS BEFORE 2010. Pt XI Line 2d COLLECTION ITEMS PURCHASED BUT NOT CAPITALIZED. Pt XI Line 4b DIRECT FUNDRAISING EXPENSES. Pt XII Line 2d DIRECT FUNDRAISING EXPENSES. Pt XII Line 4b COLLECTION ITEMS PURCHASED BUT NOT CAPITALIZED. AUCTION 158532 158532 31192 47225 158532 158532 31192 47225 78417 80115 X 77 N/A false true false Pt I Line 33 Form 990 The Agency does not capitalize works of art held for public Form 990 exhibition and educational purposes. Generally collections are Form 990 deemed to be held, protected and preserved in perpetuity. Pt VI, Line 11b THE GOVERNING BODY IS PROVIDED A COPY OF THE DRAFT FORM 990 FOR REVIEW. THE FISCAL OFFICER AND EXECUTIVE DIRECTOR PERFORM AN IN DEPTH REVIEW OF THE FORM 990 PRIOR TO FILING. Pt VI, Line 12c BOARD MEMBERS MUST DISCLOSE IMMEDIATELY ANY SITUATION IN WHICH A CONFLICT OF INTEREST OR APPARENT CONFLICT OF INTEREST ARISES. THE BOARD MEMBER THEN IS EXCUSED FROM FURTHER DISCUSSION REGARDING THE ISSUES CREATING THE CONFLICT. Pt VI, Line 15a COMPENSATION IS DETERMINED BY PERFORMANCE OBJECTIVES BEING Pt VI, Line 15b MET, PERIODIC SURVEYS OF LIKE AGENCIES IN THE INDUSTRY, ANNUAL COST OF LIVING INCREASES, AND AVAILABILITY OF FUNDS. Pt VI, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND 990 FORMS ARE AVAILABLE UPON REQUEST AT THE AGENCY'S ADMINISTRATIVE OFFICES. Form 990EZ, Part I, Line 16 OVERHEAD EXPENSE PROGRAM EXPENSE EARNED INCOME COSTS CAMPAIGN EXPENSE ART/COLLECTION EXPENSE DEBT SERVICE EXPENSE Form 990EZ, Part II, Line 24 AGENCY EDOWMENT GRANT RECEIVABLE PREPAID EXPENSE PLEDGE RECEIVABLE(NET) BENEFICIAL INTEREST IN ASSETS HELD BY ME COMMUNITY FOUNDATION INVENTORY EQUIPMENT LESS: ACCUMULATED DEPRECIATION ACCOUNTS RECEIVABLE Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE DEFERRED REVENUE LONG-TERM DEBT Form 990, Part IX, Line 24f ART PRESERVATION 3965. 3965. 0. 0.