Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 04-2315153 • 501(c)6 • West Yarmouth, MA
Profile
See Part III, Line 1
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Down$2,765,496
Down $237,294 (-7.9%) from 2023
Liabilities
Down$1,102,014
Down $244,566 (-18%) from 2023
Net Assets
Up$1,663,482
Up $7,272 (+0.4%) from 2023
Revenue
Up$863,375
Up $19,426 (+2.3%) from 2023
Expenses
Down$858,275
Down $47,581 (-5.3%) from 2023
Net Income
Up$5,100
Up $67,007 (+108%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
See Part III, Line 1
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,350,855 | $1,340,527 | ▼ $10,328 |
| Cash and Non-Interest-Bearing Accounts | $623,313 | $572,048 | ▼ $51,265 |
| Accounts Receivable | $461,366 | $284,631 | ▼ $176,735 |
| Investments in Publicly Traded Securities | $223,845 | $253,097 | ▲ $29,252 |
| Savings and Temporary Cash Investments | $210,812 | $222,121 | ▲ $11,309 |
| Prepaid Expenses and Deferred Charges | $7,644 | $13,418 | ▲ $5,774 |
| Investments Other Securities | $100 | $100 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $3,002,790 | $2,765,496 | ▼ $237,294 |
| Other Assets Total | $124,855 | $79,554 | ▼ $45,301 |
| Liabilities | |||
| Deferred Revenue | $652,282 | $618,380 | ▼ $33,902 |
| Other Liabilities | $594,086 | $406,283 | ▼ $187,803 |
| Accounts Payable and Accrued Expenses | $100,212 | $77,351 | ▼ $22,861 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $1,346,580 | $1,102,014 | ▼ $244,566 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,656,210 | $1,663,482 | ▲ $7,272 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $1,656,210 | $1,663,482 | ▲ $7,272 |
| Total Liabilities and Net Assets / Fund Balance | $3,002,790 | $2,765,496 | ▼ $237,294 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $883,588 | $840,884 | $1,724,472 |
| Land | $331,722 | - | $331,722 |
| Equipment | $78,293 | $103,751 | $182,044 |
| Other Land Buildings | $46,924 | $78,653 | $125,577 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ryan Castle | CEO | PT | $67,970 | $143,647 | $67,970 |
| Name | Title |
|---|---|
| Courtney Marek | Past President |
| Emily Clark | President |
| Todd Machnik | President Elect |
| Alyssa Halisky | Director |
| Beverly Comeau | Director |
| Brian Greer | Director |
| Hayley Nickerson | Director |
| Jeffrey Clonts | Director |
| Jen Whittaker | Director |
| Mari Sennott | Director |
| Serena Lo-piccolo | Director |
| Sharon Mabile | Director |
| Stephen Seaver | Treasurer/Clerk |
| Line Item | Amount |
|---|---|
| Other Expenses | $511,194 |
| Salaries, Compensation, and Employee Benefits | $345,831 |
| Grants and Similar Amounts Paid | $1,250 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $208,929 |
| Conferences and Meetings | - | - | - | $123,628 |
| Information Technology | - | - | - | $76,211 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $67,970 |
| Fees for Services Accounting | - | - | - | $46,650 |
| Depreciation Depletion | - | - | - | $41,490 |
| Other Employee Benefits | - | - | - | $34,585 |
| Occupancy | - | - | - | $32,744 |
| Fees for Services Other | - | - | - | $27,489 |
| Payroll Taxes | - | - | - | $21,712 |
| Office Expenses | - | - | - | $19,583 |
| Fees for Services Legal | - | - | - | $12,925 |
| Pension Plan Contributions | - | - | - | $12,635 |
| Other Expenses | - | - | - | $5,241 |
| All Other Expenses | - | - | - | $3,117 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $1,983 |
| Grants to Domestic Orgs | - | - | - | $1,250 |
| Total Functional Expenses | $0 | $0 | $0 | $858,275 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Dues Payable | $215,467 |
| due to MLS | $190,816 |
“The organization is organized as a non-stock, nonprofit, or not-for-profit corporation or association with members.”
“The members vote for their board of directors and make governing decisions at their annual meeting.”
“The members vote for their board of directors and make governing decisions at their annual meeting.”
“The organization contemporaneously documented by any means permitted by state law every meeting held and written action taken during the organization's tax year by its governing body and committees with authority to act on behalf of the governing body (which ordinarily dont include advisory boards). Documentation permitted by state law can include approved minutes, email, or similar writings that explain the action taken, when it was taken and who made the decision. For this purpose, contemporaneous means by the later of (1) the next meeting of the government body or committee (such as approving the minutes of the prior meeting) or (2) 60 days after the date of meeting or written action.”
“A copy of the 990 is provided to each board member for their review prior to the return being filed.”
“Cape cod & islands association has a written conflict of interest policy which requires all directors, officers, employees to disclose any conflicts of interest. Every month, the board reviews these disclosures to assure that any conflicts that arise are addressed.”
“THE ASSOCIATiON RELIES ON A COMPENSATION COMMITTEE with final approval from the board of directors TO DETERMINE, REVIEW, AND APPROVE THE COMPENSATION OF THE CEO. THE CEO HAS A PERFORMANCE EVALUATION WHICH IS USED IN PART TO DETERMINE ANY CHANGES IN PAY.”
“The organizational governing documents, financial statements and form 990 are available upon request to the general public.”
“There was no change in the oversight process or selection process during the tax year 2024.”
“The Association is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code. The Association is, however, subject to federal and state taxes on its unrelated business taxable income, if any. MLS IS SUBJECT TO BOTH FEDERAL AND STATE INCOME TAXES. THE PROVISION FOR INCOME TAXES FOR MLS IS BASED ON THE ELEMENTS OF INCOME AND EXPENSE AS REPORTED IN ITS STATEMENT OF ACTIVITIES. WHEN MATERIAL, DEFERRED TAX ASSETS AND LIABILITIES ARE REFLECTED AT CURRENTLY ENACTED INCOME TAX RATES APPLICABLE TO THE PERIOD IN WHICH THE DEFERRED TAX ASSETS OR LIABILITIES ARE EXPECTED TO BE REALIZED OR SETTLED. AS CHANGES IN TAX LAWS OR RATES ARE ENACTED, DEFERRED TAX ASSETS AND LIABILITIES WILL BE ADJUSTED ACCORDINGLY THROUGH THE PROVISION FOR INCOME TAXES. THE ASSOCIATION AND MLS FOLLOW ACCOUNTING GUIDANCE REGARDING THE RECOGNITION, MEASUREMENT, PRESENTATION, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS. TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ASSOCIATION'S AND MLS'S TAX RETURNS, INCLUDING THE POSITION THAT THE ASSOCIATION QUALIFIES AS A TAX EXEMPT ORGANIZATION, ARE REQUIRED TO BE EVALUATED TO DETERMINE THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE UPHELD UNDER REGULATORY REVIEW. NEITHER THE ASSOCIATION OR MLS RECOGNIZED ANY TAX LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS NOR HAVE THEY RECOGNIZED ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS. GENERALLY, THE ASSOCIATION AND MLS ARE NO LONGER SUBJECT TO FEDERAL AND STATE EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2021.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 100212 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 77351 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 461366 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 284631 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | See Part III, Line 1 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3117 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ELISABETH HEMMERDINGER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5089574300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 22 MID TECH DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | West Yarmouth |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02673 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 623313 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 572048 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 67970 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 123628 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 655374 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1250 |
| IRS990/CYInvestmentIncomeAmt | 0 | 40651 |
| IRS990/CYOtherExpensesAmt | 0 | 511194 |
| IRS990/CYOtherRevenueAmt | 0 | 121447 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 45903 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5100 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 345831 |
| IRS990/CYTotalExpensesAmt | 0 | 858275 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 863375 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 652282 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 618380 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 41490 |
| IRS990/Desc | 0 | EDUCATIONAL WORKSHOPS, SEMINARS AND CONFERENCES TO INFORM MEMBERS OF THE LATEST TRENDS AND ISSUES IMPACTING THE REAL ESTATE INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 46650 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12925 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 27489 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1983 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 24.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 16.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 41692 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RYAN CASTLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Todd Machnik |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EMILY CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Courtney Marek |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SERENA LO-PICCOLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Mari Sennott |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEN WHITTAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Beverly Comeau |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ALYSSA HALISKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Sharon Mabile |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Brian Greer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Jeffrey Clonts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Hayley Nickerson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Stephen Seaver |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 67970 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 101955 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President Elect |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Past President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Treasurer/Clerk |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1926 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 24684 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1250 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 218130 |
| IRS990/GrossReceiptsAmt | 0 | 1141436 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 91831 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 76211 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15967 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 100 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 100 |
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| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 253097 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1340527 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2363815 |
| IRS990/LegalDomicileStateCd | 0 | MA |
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| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 84615 |
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| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 655374 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE CAPE COD & ISLANDS ASSOCIATION OF REALTORS, INC. ("CC&IAOR") IS TO UNITE AND SERVE THOSE INVOLVED IN THE REAL ESTATE INDUSTRY IN OUR REGION AND WORK IN CONCERT WITH THE MASSACHUSETTS ASSOCIATION OF REALTORS AND THE NATIONAL ASSOCIATION OF REALTORS: - TO EXERT A BENEFICIAL INFLUENCE UPON THE REAL ESTATE INDUSTRY. - TO MAINTAIN, PROMOTE AND ENFORCE HIGH STANDARDS OF ETHICS, CONDUCT AND PRACTICE IN A COOPERATIVE ENVIRONMENT SO AS TO SERVE THE PUBLIC WITH COMPETENCE AND PROFESSIONALISM. - TO PROTECT AND ENHANCE THE MEMBERS' FREEDOM AND ABILITY TO CONDUCT THEIR INDIVIDUAL BUSINESSES SUCCESSFULLY. - TO PROTECT AND PROMOTE, THROUGH COLLECTIVE ACTION, THE RIGHTS AND INTERESTS OF REAL PROPERTY OWNERSHIP. THE CAPE COD & ISLANDS ASSOCIATION OF REALTORS, INC. IS A PROFESSIONAL REAL ESTATE TRADE ASSOCIATION, COMPRISED OF ITS TOTAL MEMBERSHIP AND INCLUDES A BOARD OF DIRECTORS, WHICH IS THE POLICY MAKING BODY FOR THE CC&IAOR. THE CAPE COD & ISLANDS ASSOCIATION OF REALTORS, INC. ENC |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1663482 |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 24684 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7216 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7216 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2172 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1663482 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19583 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 124855 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 79554 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 34585 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | Public Relations |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK/credit card charges |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 80493 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26211 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13429 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5241 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 594086 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 406283 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | EVENTS SPONSORS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | NAR REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5964 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 72236 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 36031 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5964 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 72236 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 36031 |
| IRS990/OtherRevenueTotalAmt | 0 | 114231 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 208929 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21712 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 12635 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7644 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13418 |
| IRS990/PrincipalOfficerNm | 0 | Elisabeth Hemmerdinger |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EDUCATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Application Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27453 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 18450 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 27453 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 18450 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PUBLICATION OF COMMUNICATIONS TO PROVIDE MEMBERS WITH INFORMATION INCLUDING LEGISLATIVE AND REGULATORY UPDATES, TAX CODE INTERPRETATIONS, ARTICLES ON PROFESSIONAL STANDARDS AND SPECIAL TOPICS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SUPPORT SERVICES FOR THOSE ENGAGED IN THE REAL ESTATE INDUSTRY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 670816 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14033 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 532836 |
| IRS990/PYOtherRevenueAmt | 0 | 118008 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 41092 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -61907 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 373020 |
| IRS990/PYTotalExpensesAmt | 0 | 905856 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 843949 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 5100 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7216 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 210812 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 222121 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | NO grassroot lobbying IN 2024. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Additional Information |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 883588 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 840884 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1724472 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 78293 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 103751 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 182044 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 331722 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 331722 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 46924 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 78653 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 125577 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 215467 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 190816 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | due to MLS |
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