Civic Intelligence

Cape Cod & Islands Association Of

EIN 04-2315153 • 501(c)6 • West Yarmouth, MA

Profile

See Part III, Line 1

22 Mid Tech DriveWest Yarmouth, MA 02673

www.cciaor.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.40x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.28x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

0.6%

Higher net margin than 37% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-7.9%

Faster asset growth than 16% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

2.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,663,204Liabilities 2010: $766,803Net Assets 2010: $1,896,4012010Assets 2011: $2,746,589Liabilities 2011: $844,897Net Assets 2011: $1,901,6922011Assets 2012: $2,705,148Liabilities 2012: $815,964Net Assets 2012: $1,889,1842012Assets 2013: $2,712,764Liabilities 2013: $832,434Net Assets 2013: $1,880,3302013Assets 2014: $2,027,692Liabilities 2014: $286,830Net Assets 2014: $1,740,8622014Assets 2015: $2,809,888Liabilities 2015: $1,055,863Net Assets 2015: $1,754,0252015Assets 2016: $2,924,809Liabilities 2016: $1,121,173Net Assets 2016: $1,803,6362016Assets 2017: $2,948,472Liabilities 2017: $1,154,914Net Assets 2017: $1,793,5582017Assets 2018: $2,977,847Liabilities 2018: $1,186,366Net Assets 2018: $1,791,4812018Assets 2019: $2,944,348Liabilities 2019: $1,139,505Net Assets 2019: $1,804,8432019Assets 2020: $2,968,621Liabilities 2020: $1,166,485Net Assets 2020: $1,802,1362020Assets 2021: $2,856,756Liabilities 2021: $1,101,820Net Assets 2021: $1,754,9362021Assets 2022: $2,773,976Liabilities 2022: $1,078,674Net Assets 2022: $1,695,3022022Assets 2023: $3,002,790Liabilities 2023: $1,346,580Net Assets 2023: $1,656,2102023Assets 2024: $2,765,496Liabilities 2024: $1,102,014Net Assets 2024: $1,663,4822024

Highlighted filing

2024

Assets$2,765,496
Liabilities$1,102,014
Net Assets$1,663,482

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $667,7772010Expenses 2011: $631,4122011Expenses 2012: $601,7762012Expenses 2013: $622,6082013Revenue 2014: $617,083Expenses 2014: $756,551Net Income 2014: -$139,4682014Revenue 2015: $604,367Expenses 2015: $559,909Net Income 2015: $44,4582015Revenue 2016: $648,070Expenses 2016: $598,459Net Income 2016: $49,6112016Revenue 2017: $718,265Expenses 2017: $728,343Net Income 2017: -$10,0782017Revenue 2018: $737,278Expenses 2018: $739,355Net Income 2018: -$2,0772018Revenue 2019: $791,544Expenses 2019: $778,182Net Income 2019: $13,3622019Revenue 2020: $706,637Expenses 2020: $709,344Net Income 2020: -$2,7072020Revenue 2021: $778,661Expenses 2021: $825,861Net Income 2021: -$47,2002021Revenue 2022: $842,360Expenses 2022: $899,609Net Income 2022: -$57,2492022Revenue 2023: $843,949Expenses 2023: $905,856Net Income 2023: -$61,9072023Revenue 2024: $863,375Expenses 2024: $858,275Net Income 2024: $5,1002024

Highlighted filing

2024

Revenue$863,375
Expenses$858,275
Net Income$5,100

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.77$1.10$1.66$0.86$0.86$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.00$1.35$1.66$0.84$0.91$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.77$1.08$1.70$0.84$0.90$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.86$1.10$1.75$0.78$0.83$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.97$1.17$1.80$0.71$0.71$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.94$1.14$1.80$0.79$0.78$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.98$1.19$1.79$0.74$0.74$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.95$1.15$1.79$0.72$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.92$1.12$1.80$0.65$0.60$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.81$1.06$1.75$0.60$0.56$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.29$1.74$0.62$0.76$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.83$1.88$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.82$1.89$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.84$1.90$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.77$1.90$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,141,436
Mission and Program Overview

Mission

See Part III, Line 1

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan CastleCEOPT$67,970$143,647$67,970

Board Members and Trustees

NameTitle
Courtney MarekPast President
Emily ClarkPresident
Todd MachnikPresident Elect
Alyssa HaliskyDirector
Beverly ComeauDirector
Brian GreerDirector
Hayley NickersonDirector
Jeffrey ClontsDirector
Jen WhittakerDirector
Mari SennottDirector
Serena Lo-piccoloDirector
Sharon MabileDirector
Stephen SeaverTreasurer/Clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$655,374
Program Service Revenue
$45,903
Investment Income
$40,651
Other Revenue
$121,447
Change in Net Assets
$5,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Payable$215,467
due to MLS$190,816
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

990, Part VI, Line 6 explanation

The organization is organized as a non-stock, nonprofit, or not-for-profit corporation or association with members.

990, Part VI, Line 7A explanation

The members vote for their board of directors and make governing decisions at their annual meeting.

990, Part VI, Line 7B explanation

The members vote for their board of directors and make governing decisions at their annual meeting.

990, Part VI, Line 8B explanation

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.

990, Part VI, Line 11B explanation

A copy of the 990 is provided to each board member for their review prior to the return being filed.

990, Part VI, Line 12C explanation

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.

990, Part VI, Line 15B explanation

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.

990, Part VI, Line 19 explanation

The organizational governing documents, financial statements and form 990 are available upon request to the general public.

Filing and Contact Details

Filer

Filer Name
Cape Cod & Islands Association of
EIN
04-2315153
In Care Of
% ELISABETH HEMMERDINGER
Phone
5089574300
Address
22 Mid Tech Drive, West Yarmouth, MA 02673

Signing Officer

Name
Elisabeth Hemmerdinger
Title
CEO
Phone
5089574300
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisabeth Hemmerdinger
Formed
1926
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
10
Volunteers
120

Preparer

Firm
Wolf & Company PC
Address
255 State Street, Boston, MA 02109
Preparer
Karen Ng EA
Phone
6174399700
Supplemental Narrative

Additional Explanations

990, Part XII, Line 2C - Financial Statements and Reporting

There was no change in the oversight process or selection process during the tax year 2024.

Financial Statement Notes

Part X, Line 2

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.

Raw XML AppendixShowing 400 of 600 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm5Mari Sennott
IRS990/Form990PartVIISectionAGrp/PersonNm6JEN WHITTAKER
IRS990/Form990PartVIISectionAGrp/PersonNm7Beverly Comeau
IRS990/Form990PartVIISectionAGrp/PersonNm8ALYSSA HALISKY
IRS990/Form990PartVIISectionAGrp/PersonNm9Sharon Mabile
IRS990/Form990PartVIISectionAGrp/PersonNm10Brian Greer
IRS990/Form990PartVIISectionAGrp/PersonNm11Jeffrey Clonts
IRS990/Form990PartVIISectionAGrp/PersonNm12Hayley Nickerson
IRS990/Form990PartVIISectionAGrp/PersonNm13Stephen Seaver
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IRS990/Form990PartVIISectionAGrp/TitleTxt1President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past President
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MissionDesc0THE 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
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IRS990/OtherRevenueMiscGrp/Desc1EVENTS SPONSORS
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IRS990/PrincipalOfficerNm0Elisabeth Hemmerdinger
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION OF COMMUNICATIONS TO PROVIDE MEMBERS WITH INFORMATION INCLUDING LEGISLATIVE AND REGULATORY UPDATES, TAX CODE INTERPRETATIONS, ARTICLES ON PROFESSIONAL STANDARDS AND SPECIAL TOPICS.
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT SERVICES FOR THOSE ENGAGED IN THE REAL ESTATE INDUSTRY.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0NO grassroot lobbying IN 2024.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Information
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1due to MLS

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