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The Roxy Theater

EIN 81-0480723 · Missoula, MT

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

LegitimacyPassesRegistration and standingFinancial healthFair52 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ROXY THEATER SEEKS TO MAKE THE WORLD A BETTER PLACE THROUGH THE POWER OF CINEMA, EDUCATION AND COMMUNITYPROGRAMS INCLUDE CINEMATIC AND CULTURAL PROGRAMMING AT THE ROXY THEATER, AND THE ANNUAL INTERNATIONAL WILDLIFE FILM FESTIVAL WHICH IS THE OLDEST AND LONGEST RUNNING WILDLIFE MEDIA EVENT IN THE WORLD. THE ROXY FILM ACADEMY IS A LEADER IN THE FILMMAKING COMMUNITY AND PROVIDES EDUCATION, PRODUCTION SUPPORT, PROMOTION AND EXCELLENCE IN FILM EXHIBITION FOR MONTANA FILMS AND FILMMAKERS.

Income
$1.6 million
Spending
$1.6 million
Spent on programs
92%
Reserves
-1.1 months of spending
Largest source of income
fees for its services, 62%
Employees
36
Volunteers
178
Highest pay
$83,109, exc dir 7/1-3/1

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

Fair: 52 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    10 of 20

    It owes 43% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 1% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 7 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

Fair: 65 out of 100.

  • Independent board

    25 of 25

    7 of 7 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 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. $1.5 million spent. Founded in 1977 as IWFF, and now known as the Roxy Theater, we are a revitalized and lively hub for arts & culture. Whatever it takes, the dedication and passion of The Roxy is to maintain a safe and inclusive community space for our vital programs.In 24/25, The Roxy Theater expanded programs and impact through community oriented mission-driven projects. The theater continued to rebounded from the pandemic with increased audience, unique films, programs and events. The Roxy continued to operate the fourth screen, The Roxy Annex, serving the Missoula community and numerous organizations that present programming at the Roxy. We also continued to present films in an outdoor screening space, The Roxy Garden, in the alley behind the theater, in order to expand the potential for the movie-going experience.The International Wildlife Film Festival (IWFF), celebrated its 48th year in 2025. The festival played dozens of films from around the world, presenting the work of scientists, conservationists and filmmakers. Over 2500 filmgoers attended viewings of nearly 70 films. The Montana Film Festival, our four day event dedicated to the exploration and celebration of film as art - in its 10th year running, screened 37 films and hosted dozens of visiting guests and filmmakers, the event attracted an audience of nearly 2000. Other areas of focus for the organization included our year-round volunteers. 178 volunteers served this year, totaling 592 hours.Roxy Film Academy (RFA) is a program that aims to engage Missoula youth with immersive and empowering tools and mediums that combine education, filmmaking, creativity, and visual storytelling. The Roxy Film Academy presented summer programming to dozens of area children aged 7-19. Another area of growth is continued and newly developed partnerships with nonprofits, educational and community groups. Some of the over 260 groups we partnered with in FY 24/25 include University of Montana, Humane Society of Western Montana, AniMeals, Arts Missoula, Missoula Aging Services, Opportunity Resources Incorporated, Missoula County Public Schools, Missoula Community Foundation, the Montana Department of Commerce Film Office, Soft Landing Missoula, and The Montana Black Collective-Missoula. Additionally, The Roxy was supported by dozens of local, regional and national businesses and corporations and 3800 individual donors.

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 June 1994.

    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.