The Capital Gallery Society
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The mission of The Capital Gallery Society is Celebrating History, Art, and Culture! through art galleries and educational outreach.
- Income
- $194,636
- Spending
- $241,898
- Spent on programs
- 60%
- Reserves
- 6.2 months of spending
- Largest source of income
- donations and private grants, 52%
- Employees
- 4
- Volunteers
- 35
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 61 out of 100. Higher than 31% of charities in its peer group (arts and culture, under $250k).
Reserves
28 of 35Spendable reserves would cover 6.2 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
0 of 15Spending exceeded income by 24% of income.
Income trend
5 of 15Income fell 10% on the year before.
Spending floor
8 of 1560% of spending went to programs and raising each dollar of donations cost 16 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 92% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 2513 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $144,705 spent. In 2024 the Capital Gallery Society saw the hiring of its second Executive Director in July. This move was intended to bring a new sense of leadership and strong direction towards continuing the Gallerys mission of Celebrating Art, History, and Culture.EXHIBITSThe Gallery hosts a new exhibit about every 2 months. Every exhibit is free to the public five days per week, and is meant to offer a diverse array of art and offerings to our community, reflecting the wide range of styles and works present in our local art market.January/February began with a preview show with a selection of works from each artist being featured throughout the year. This time of year is always the slowest for art sales, and the goal of this show was to prevent any single artist from having to feature during a notoriously difficult time to sell in Bismarck. Instead each artist had the chance to display a teaser of their upcoming show while also netting some sales. In February, we helped host Giving Hearts Day. They hosted their event in an adjacent space to the Gallery, and we opened our space up for their attendees to use. One of our artists supplied free Giving Hearts Day prints to help promote the event.March/April was an all-female show titled Into the Wild. All pieces were from local female artists, and each piece was nature themed. In March we hosted a Bismarck-Mandan Symphony Orchestra Conductors Club, celebrating St. Patricks Day.May/June featured Whispers a collaboration between painter Jessica Wachter and photographer Kent Burkhardsmeier. Both artists exhibit around the nation and are collected throughout the country. The show featured photographic prints from Kent that were enhanced with paint from Jessica, creating a unique mixed-media collaboration. In May, we were a stop on a Historical Downtown Walking Tour, and hosted a group of tourists learning about Bismarck. We were a part of the Downtowners Wine Walk in June. Also in June, we collaborated with Brick Oven Bakery to install artwork in their bakery. Works from metal artist Patrick Shannon and acrylic painter Linda Donlin were disaplayed.July/August show was titled Wide Open Spaces, featuring works that focus on the North Dakota outdoors. Gallery Icon artists Vern Erickson and Walter Piehl were major features, as well as Minnesota artists Marcella Rose and Tracy Miller, and Fargo artist Karen Bakke. In July we hosted a reception party for Codi Miller to celebrate her winning Miss North Dakota USA.September/October show featured mezzotints from Linda Whitney. Linda Whitney is a professor emeritus at Valley City State University specializing in mezzotints, a form of printmaking. She has featured in over 100 exhibitions around the world, and is an international award winner. Our show, Grand Entry, was one of the largest single displays of her work ever organized. Accompanying the show was young Minot photographer Dyana DeCoteau-Dyess and Nakota jeweler and dressmaker Nelda Schrupp. Schrupp has work in the permanent collection of the Smithsonian.November was our 4th Annual Student Art Show. Students from Century, New Salem, and home schools displayed 45 original works. A free open house was held for the students and their families. Awards were given out. Applications for our student scholarship are currently pending.December show was Deck the Walls, a holiday show designed to encourage more foot traffic to downtown Bismarck. We brought in over 300 pieces from over 15 of our artists, designed to bring in more sales for the holidays and offer affordable entry points to first time art buyers. We participated in Small Business Saturday, and hosted a free to the public holiday marketplace reception.Outreach and Special EventsThe Gallery is open to the public for free, five days per week. We welcome thousands of visitors each year into the Gallery. In addition, we continue to display art for free at Touchmark assisted living facility, part of their efforts to create a more uplifting environment for their residents. We also displayed work at downtown businesses for free, including Brick Oven Bakery, JLG Architects, and the former Knowles Jewelry space.We host the Bismarck-Mandan Symphony Orchestras Conductors Club, free for them and their members. We also host their musicians, offering our baby-grand piano as a resource for their traveling performers to practice on.In September we hosted our 7th Annual Art Gala at Bismarck State Colleges National Energy Center of Excellence. This event attracts hundreds of Gallery supporters, features a live auction and live music, and is a major event for us. This year saw higher attendance and fundraising numbers over last year.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.