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Nova Center for the Performing Arts Inc

EIN 81-0514788 · Billings, MT

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

LegitimacyPassesRegistration and standingFinancial healthWeak47 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

NOVAS MISSION IS TO ENHANCE THE PERFORMING ARTS CULTURE OF THE GREATER BILLINGS REGION THROUGH EDUCATION, DEVELOPMENT AND PERFORMANCE.

Income
$335,164
Spending
$283,301
Spent on programs
72%
Reserves
-4.4 months of spending
Largest source of income
fees for its services, 45%
Employees
28
Volunteers
500
Highest pay
$43,417, executive director

Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 47 out of 100. Higher than 16% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

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

  • Debt

    2 of 20

    It owes 86% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 15% of income.

  • Income trend

    15 of 15

    Income rose 22% on the year before.

  • Spending floor

    15 of 15

    72% of spending went to programs and raising each dollar of donations cost 30 cents.

Source: Form 990 for the year ending May 31, 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

    14 of 14 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 May 31, 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 (2)
  1. $125,456 spent. PROGRAM EXPENSES FOR PRODUCTIONS, DRAMATIC PLAYS, MUSICALS, OPERAS, AND IMPROV SHOWS.
  2. $78,899 spent. EDUCATED STUDENTS WITH CONSERVATORY PROGRAM, THEATER CAMPS, AND MULTIPLE THEATER AND VOICE WORKSHOPS. AWARDED YOUTH SCHOLARSHIPS.

Source: Form 990 for the year ending May 31, 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 May 2026.

    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 April 1998.

    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.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Mann Center for the Performing Arts (Philadelphia, PA), EIN 23-1473884. If that is the one you meant, check the EIN before giving.

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