Civic Intelligence

Harwich Junior Theatre Inc.

990 • Fiscal year 2022 • EIN 04-2270814

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 23, 2023

PO Box 168 / 105 Division StreetWest Harwich, MA 02671

(508) 432-0934

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-7.7%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$555,327

Down $123,128 (-18%) from 2021

Net Assets

Down

$516,558

Down $134,071 (-21%) from 2021

Liabilities

Up

$38,769

Up $10,943 (+39%) from 2021

Revenue

Down

$659,488

Down $55,285 (-7.7%) from 2021

Expenses

Up

$793,559

Up $283,971 (+56%) from 2021

Net Income

Down

-$134,071

Down $339,256 (-165%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $305,174Liabilities 2010: $43,862Net Assets 2010: $261,3122010Assets 2011: $311,095Liabilities 2011: $4,183Net Assets 2011: $306,9122011Assets 2012: $326,697Liabilities 2012: $13,225Net Assets 2012: $313,4722012Assets 2013: $329,037Liabilities 2013: $61,567Net Assets 2013: $267,4702013Assets 2014: $350,221Liabilities 2014: $88,727Net Assets 2014: $261,4942014Assets 2015: $331,870Liabilities 2015: $92,392Net Assets 2015: $239,4782015Assets 2016: $277,423Liabilities 2016: $103,442Net Assets 2016: $173,9812016Assets 2017: $392,086Liabilities 2017: $40,116Net Assets 2017: $351,9702017Assets 2018: $414,790Liabilities 2018: $55,341Net Assets 2018: $359,4492018Assets 2019: $359,365Liabilities 2019: $58,484Net Assets 2019: $300,8812019Assets 2020: $484,852Liabilities 2020: $39,408Net Assets 2020: $445,4442020Assets 2021: $678,455Liabilities 2021: $27,826Net Assets 2021: $650,6292021Assets 2022: $555,327Liabilities 2022: $38,769Net Assets 2022: $516,5582022Assets 2023: $393,610Liabilities 2023: $56,856Net Assets 2023: $336,7542023Assets 2024: $337,854Liabilities 2024: $90,807Net Assets 2024: $247,0472024

Highlighted filing

2022

Assets$555,327
Liabilities$38,769
Net Assets$516,558

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $560,2342010Expenses 2011: $585,1332011Revenue 2012: $602,045Expenses 2012: $595,485Net Income 2012: $6,5602012Revenue 2013: $564,952Expenses 2013: $610,954Net Income 2013: -$46,0022013Revenue 2014: $586,889Expenses 2014: $592,865Net Income 2014: -$5,9762014Revenue 2015: $619,431Expenses 2015: $641,447Net Income 2015: -$22,0162015Revenue 2016: $579,290Expenses 2016: $644,787Net Income 2016: -$65,4972016Revenue 2017: $726,510Expenses 2017: $548,521Net Income 2017: $177,9892017Revenue 2018: $712,531Expenses 2018: $705,052Net Income 2018: $7,4792018Revenue 2019: $689,392Expenses 2019: $747,960Net Income 2019: -$58,5682019Revenue 2020: $511,136Expenses 2020: $366,573Net Income 2020: $144,5632020Revenue 2021: $714,773Expenses 2021: $509,588Net Income 2021: $205,1852021Revenue 2022: $659,488Expenses 2022: $793,559Net Income 2022: -$134,0712022Revenue 2023: $697,959Expenses 2023: $877,158Net Income 2023: -$179,1992023Revenue 2024: $689,357Expenses 2024: $779,064Net Income 2024: -$89,7072024

Highlighted filing

2022

Revenue$659,488
Expenses$793,559
Net Income-$134,071
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 23, 2023
Return Version
2022v5.0
Gross Receipts
$659,488
Mission and Program Overview

Mission

Live theatre for family viewing

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$406,636$305,255▼ $101,381
Land, Buildings, and Equipment, Net$249,244$244,136▼ $5,108
Accounts Receivable$18,292--
Prepaid Expenses and Deferred Charges$2,464$3,545▲ $1,081
Cash and Non-Interest-Bearing Accounts$1,819$2,391▲ $572
Total Assets$678,455$555,327▼ $123,128
Liabilities
Accounts Payable and Accrued Expenses$18,435$25,015▲ $6,580
Deferred Revenue$9,391$13,754▲ $4,363
Total Liabilities$27,826$38,769▲ $10,943
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$650,629$516,558▼ $134,071
Total Net Assets Fund Balance$650,629$516,558▼ $134,071
Total Liabilities and Net Assets / Fund Balance$678,455$555,327▼ $123,128

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$229,812$252,944$482,756
Equipment$8,324$116,938$125,262
Land$6,000-$6,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$201,366
Program Service Revenue
$453,829
Investment Income
$123
Other Revenue
$4,170
All Other Contributions
$201,366
Change in Net Assets
$-134,071

Audited Revenue Reconciliation

Revenue per Audited Statements
$659,488
Total Revenue per Audited Statements
$659,488
Total Revenue per Form 990
$659,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,689
Other Expenses$291,530
Total Fundraising Expense$129,502
Professional Fundraising Fees$114,340
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,489$63,448-$333,937
Fees for Services Professional Fundraising--$114,340$114,340
Occupancy$36,251$29,136-$65,387
Other Employee Benefits$27,139$4,396-$31,535
Fees for Services Other-$10,407$15,162$25,569
Insurance$20,423$2,746-$23,169
Payroll Taxes$17,996$4,221-$22,217
Depreciation Depletion$17,843--$17,843
Office Expenses-$14,722-$14,722
Advertising$13,039--$13,039
Other Expenses$15,964$2,709-$2,709
Interest-$152-$152
Total Functional Expenses$532,120$131,937$129,502$793,559

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$793,559
Total Expenses per Audited Statements$793,559
Total Expenses per Form 990$793,559
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$114,340
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Compliance forms and financial statements are reviewed at a regular meeting of the governing body.

Form 990, Page 6, Part VI, Line 19

Compliance forms, financial statements and other documents are available for inspection via massachusetts secretary of state and attorney general websites or upon request to the organization.

Filing and Contact Details

Filer

Filer Name
Harwich Junior Theatre Inc
EIN
04-2270814
Phone
5084320934
Address
PO BOX 168 / 105 DIVISION STREET, WEST HARWICH, MA 02671
Doing Business As
Cape Cod Theatre

Signing Officer

Name
Susan Kosoff
Title
President
Phone
5084322002
Signed
2023-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Kosoff
Formed
1959
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
17

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX 1427, W CHATHAM, MA 02669
Preparer
Joseph F Mcgee CPA
Phone
5089450031
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IRS990/OtherExpensesGrp/TotalAmt057540
IRS990/OtherExpensesGrp/TotalAmt155436
IRS990/OtherExpensesGrp/TotalAmt215964
IRS990/OtherExpensesGrp/TotalAmt32709
IRS990/OtherRevenueMiscGrp/BusinessCd0711110
IRS990/OtherRevenueMiscGrp/BusinessCd1711110
IRS990/OtherRevenueMiscGrp/Desc0GIFT SHOP
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03543
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1627
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03543
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1627
IRS990/OtherRevenueTotalAmt04170
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt063448
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0270489
IRS990/OtherSalariesAndWagesGrp/TotalAmt0333937
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04221
IRS990/PayrollTaxesGrp/ProgramServicesAmt017996
IRS990/PayrollTaxesGrp/TotalAmt022217
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02464
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03545
IRS990/PrincipalOfficerNm0SUSAN KOSOFF
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/Desc0BOX OFFICE
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0275301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1144755
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0275301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1144755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32403
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt031370
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt015964
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0481490
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0218
IRS990/PYOtherExpensesAmt0263489
IRS990/PYOtherRevenueAmt05555
IRS990/PYProgramServiceRevenueAmt0227510
IRS990/PYRevenuesLessExpensesAmt0205185
IRS990/PYSalariesCompEmpBnftPaidAmt0246099
IRS990/PYTotalExpensesAmt0509588
IRS990/PYTotalRevenueAmt0714773
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-134071
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0305255
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0RENTAL, VIDEO AND DVD SALES 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0201366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0481490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0389741
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0291305
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0247618
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01611520
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0123
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0218
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0106
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0532
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0426629
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0233065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0121033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0389079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0460316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01630122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0123
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0218
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0532
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt014406
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt07313
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt03571
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt025290
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99210
IRS990ScheduleA/PublicSupportPY509Pct00.99490
IRS990ScheduleA/PublicSupportTotal509Amt03241642
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0627995
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0714555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0510774
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0680384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0707934
IRS990ScheduleA/Total509Grp/TotalAmt03241642
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0642524
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0714773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0510880
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0687756
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0711531
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03267464
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0229812
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0252944
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0482756
IRS990ScheduleD/EquipmentGrp/BookValueAmt08324
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116938
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125262
IRS990ScheduleD/ExpensesSubtotalAmt0793559
IRS990ScheduleD/LandGrp/BookValueAmt06000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/RevenueSubtotalAmt0659488
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0244136
IRS990ScheduleD/TotalExpensesPerForm990Amt0793559

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.91$2.47$6.89$7.79$0.90
2023Detailed filing. Detailed filing data is available for this year.$3.94$0.57$3.37$6.98$8.77$1.79
2022Detailed filing. Detailed filing data is available for this year.$5.55$0.39$5.17$6.59$7.94$1.34
2021Detailed filing. Detailed filing data is available for this year.$6.78$0.28$6.51$7.15$5.10$2.05
2020Detailed filing. Detailed filing data is available for this year.$4.85$0.39$4.45$5.11$3.67$1.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.58$3.01$6.89$7.48$0.59
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.55$3.59$7.13$7.05$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.40$3.52$7.27$5.49$1.78
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$1.03$1.74$5.79$6.45$0.65
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.92$2.39$6.19$6.41$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.50$0.89$2.61$5.87$5.93$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.29$0.62$2.67$5.65$6.11$0.46
2012Summary only. Only limited summary data is available for this year.$3.27$0.13$3.13$6.02$5.95$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.04$3.07$5.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.44$2.61$5.60