Skip to the page content
Your donations
Passes our checks

Performing Arts Center of Rapid City Inc

EIN 46-4276537 · Rapid City, SD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PERFORMING ARTS CENTER OF RAPID CITY'S MISSION IS TO PROVIDE A HOME FOR THE PERFORMING ARTS. ITS VISION IS TO FULLY REFLECT OUR ENTIRE COMMUNITY THROUGH AN EVER-WIDENING ARRAY OF PERFORMING ARTS. THIS WILL BE ACCOMPLISHED BY REMEMBERING OUR SHARED VALUES AND FOLLOWING OUR STRATEGIC GOALS: SHARED VALUES: CREATIVITY, COMMUNITY, COLLABORATION, LEARNING, ADVOCACY, INCLUSIVITY, DIVERSITY, EQUALITY, SUSTAINABILITY, AND RESPONSIBILITY. GOAL 1 - BOARD OF DIRECTORS GOVERNANCE: TO SUSTAIN A VIABLE BOARD THROUGH UPDATED BYLAWS AND A SUCCESSION PLAN FRAMEWORK. GOAL 2 - PARTNERSHIPS: TO ESTABLISH NEW STRATEGIC PARTNERSHIPS WHILE STRENGTHENING CURRENT PARTNERSHIPS. GOAL 3 - STAFFING: TO PROVIDE ADEQUATE STAFF FOR OPERATING AN AFFORDABLE AND EFFECTIVE ORGANIZATION. GOAL 4 - FACILITIES: TO DEVELOP & PURSUE A PLAN FOR AN EXPANSION/ADDITION OF THE FACILITY AND UPGRADE THE PARKING. GOAL 5 FUNDING: TO DEVELOP A FRAMEWORK FOR FINDING NEW FUNDING SOURCES. GOAL 6 - MARKETING: TO ESTABLISH THE PERFORMING

Income
$309,861
Spending
$300,448
Spent on programs
65%
Reserves
10.8 months of spending
Largest source of income
fees for its services, 52%
Employees
29
Volunteers
250
Highest pay
$71,153, executive di

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 74% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.8 months of spending.

  • Debt

    16 of 20

    It owes 16% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    15 of 15

    Income rose 15% on the year before.

  • Spending floor

    15 of 15

    65% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 76 out of 100. Higher than 57% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, 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)
  1. $196,315 spent. THE ORGANIZATION OPERATES TWO VENUES: THE 830-SEAT HISTORIC THEATRE AND THE 170-SEAT STUDIO THEATRE. THE CENTER IS HOME TO BLACK HILLS COMMUNITY THEATER, BLACK HILLS SYMPHONY, BLACK HILLS SHOWCASE CHORUS, SHRINE OF DEMOCRACY CHORUS, AND RAPID CITY HIGH SCHOOL. THE CENTER HOSTS MULTIPLE LOCALLY PRODUCED SHOWS EACH YEAR, IN ADDITION TO TOURING PROFESSIONAL ARTISTS, PLAYS AND CONCERTS PRESENTED BY RAPID CITY SCHOOL CHILDREN, AND PERFORMANCES BY LOCAL GROUPS. RAPID CITY AREA SCHOOL DISTRICT OWNS THE COMPLETED FACILITY; HOWEVER, THE ORGANIZATION CURRENTLY MANAGES THE FACILITY THROUGH A MEMORANDUM OF UNDERSTANDING. THE ORGANIZATION IS THE CENTRAL POINT OF CONTACT FOR ALL ACTIVITIES WITHIN ITS VENUES, IS THE PRIMARY PROMOTER OF THESE ACTIVITIES, PROVIDES TECHNICAL SUPPORT, BOX OFFICE STAFFING, CONCESSIONS STAFFING AND COORDINATES ALL VOLUNTEER STAFFING FOR THESE ACTIVITIES. IT IS THE VISION OF THE PERFORMING ARTS CENTER OF RAPID CITY TO BUILD COMMUNITY AROUND THE PERFORMING ARTS AND AMONG ARTISTS AND AUDIENCES WHO COME TOGETHER FOR THE SHARED EXPERIENCE THAT ONLY THE PERFORMING ARTS PROVIDE NOW AND WELL INTO THE FUTURE. THE ORGANIZATION OPERATES TWO VENUES: THE 830-SEAT HISTORIC THEATRE AND THE 170-SEAT STUDIO THEATRE. THE CENTER IS HOME TO BLACK HILLS COMMUNITY THEATER, BLACK HILLS SYMPHONY, BLACK HILLS SHOWCASE CHORUS, SHRINE OF DEMOCRACY CHORUS, AND RAPID CITY HIGH SCHOOL. THE CENTER HOSTS MULTIPLE LOCALLY PRODUCED SHOWS EACH YEAR, IN ADDITION TO TOURING PROFESSIONAL ARTISTS, PLAYS AND CONCERTS PRESENTED BY RAPID CITY SCHOOL CHILDREN, AND PERFORMANCES BY LOCAL GROUPS. RAPID CITY AREA SCHOOL DISTRICT OWNS THE COMPLETED FACILITY; HOWEVER, THE ORGANIZATION CURRENTLY MANAGES THE FACILITY THROUGH A MEMORANDUM OF UNDERSTANDING. THE ORGANIZATION IS THE CENTRAL POINT OF CONTACT FOR ALL ACTIVITIES WITHIN ITS VENUES, IS THE PRIMARY PROMOTER OF THESE ACTIVITIES, PROVIDES TECHNICAL SUPPORT, BOX OFFICE STAFFING, CONCESSIONS STAFFING AND COORDINATES ALL VOLUNTEER STAFFING FOR THESE ACTIVITIES. IT IS THE VISION OF THE PERFORMING ARTS CENTER OF RAPID CITY TO BUILD COMMUNITY AROUND THE PERFORMING ARTS AND AMONG ARTISTS AND AUDIENCES WHO COME TOGETHER FOR THE SHARED EXPERIENCE THAT ONLY THE PERFORMING ARTS PROVIDE NOW AND WELL INTO THE FUTURE.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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 October 13, 2026.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 October 21, 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.