Civic Intelligence

Cape Cod & Islands Association Of

990 • Fiscal year 2017 • EIN 04-2315153

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 24, 2018

22 Mid Tech DriveWest Yarmouth, MA 02673

(508) 957-4300

Siviq Scores

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

Liabilities / Assets

75th percentile

0.39x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.61x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-1.4%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$139,453

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

34th percentile

0.8%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

11%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,948,472

Up $23,663 (+0.8%) from 2016

Net Assets

Down

$1,793,558

Down $10,078 (-0.6%) from 2016

Liabilities

Up

$1,154,914

Up $33,741 (+3.0%) from 2016

Revenue

Up

$718,265

Up $70,195 (+11%) from 2016

Expenses

Up

$728,343

Up $129,884 (+22%) from 2016

Net Income

Down

-$10,078

Down $59,689 (-120%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$2,948,472
Liabilities$1,154,914
Net Assets$1,793,558

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$718,265
Expenses$728,343
Net Income-$10,078
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 24, 2018
Return Version
2017v2.3
Gross Receipts
$795,688
Mission and Program Overview

Mission

SEE PART III, LINE 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,314,980$1,365,249▲ $50,269
Land, Buildings, and Equipment, Net$1,113,762$1,083,178▼ $30,584
Accounts Receivable$476,813$465,937▼ $10,876
Pledges and Grants Receivable-$13,080-
Inventories for Sale or Use$3,302$3,571▲ $269
Prepaid Expenses and Deferred Charges$11,773$2,433▼ $9,340
Investments Other Securities$100$100→ $0
Total Assets$2,924,809$2,948,472▲ $23,663
Other Assets Total$4,079$14,924▲ $10,845
Liabilities
Deferred Revenue$534,773$570,560▲ $35,787
Other Liabilities$533,450$493,789▼ $39,661
Accounts Payable and Accrued Expenses$52,950$90,565▲ $37,615
Total Liabilities$1,121,173$1,154,914▲ $33,741
Net Assets / Fund Balance
Unrestricted Net Assets$1,803,636$1,793,558▼ $10,078
Total Net Assets Fund Balance$1,803,636$1,793,558▼ $10,078
Total Liabilities and Net Assets / Fund Balance$2,924,809$2,948,472▲ $23,663

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$720,547$486,243$1,206,790
Land$331,722-$331,722
Equipment$26,203$156,193$182,396
Other Land Buildings$4,706$64,558$69,264
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan CastleCEOPT$63,755$75,698$139,453

Board Members and Trustees

NameTitle
Gregory MurphyPresident
Martha KnappPresident Elect
David CallahanDirector
Elaine MillerDirector
Heath CokerDirector
Joe ArnaoDirector
Kate ByronDirector
Laura ClementsDirector
Nick FernandesDirector
Pam RobertsDirector
Peter FylerDirector
Deborah MasonTreasurer/clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$602,088
Program Service Revenue
$18,264
Investment Income
$3,321
Other Revenue
$94,592
Change in Net Assets
$-10,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$731,830
Revenue Not Reported on Financial Statements
$-13,565
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-13,565
Total Revenue per Audited Statements
$731,830
Total Revenue per Form 990
$718,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,314
Salaries, Compensation, and Employee Benefits$293,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$176,435
Conferences and Meetings---$82,118
Current Officers, Directors, Trustees, and Key Employees---$64,333
All Other Expenses---$54,799
Occupancy---$37,385
Office Expenses---$34,479
Depreciation Depletion---$26,473
Information Technology---$23,598
Payroll Taxes---$23,300
Other Expenses---$18,936
Other Employee Benefits---$18,606
Fees for Services Legal---$15,000
Fees for Services Accounting---$12,528
Pension Plan Contributions---$10,355
Travel---$8,638
Total Functional Expenses$0$0$0$728,343

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$741,908
Expenses per Audited Statements$728,343
Total Expenses per Form 990$728,343
Expenses Not Reported on Form 990$13,565
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Payable$493,325
Other Liabilities$464
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 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

Form 990, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, Line 7A

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

Form 990, Part VI, Section A, Line 7B

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

Form 990, Part VI, Section A, Line 8B

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.

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section B, Line 15

The associaton 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.

Form 990, Part VI, Section C, Line 19

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
Phone
5089574300
Address
22 MID TECH DRIVE, WEST YARMOUTH, MA 02673

Signing Officer

Name
Ryan Castle
Title
CEO
Phone
5089574300
Signed
2018-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Castle
Formed
1926
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
10
Volunteers
90

Preparer

Firm
Wolf & Company Pc
Address
99 HIGH STREET 21ST FLOOR, BOSTON, MA 02110
Preparer
Harry a Kalajian Jr CPA
Phone
6174399700
Supplemental Narrative

Additional Explanations

990, PART III , LINE 1 - ORGANIZATION'S MISSION

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. Encourages your participation in the association so that you may have the opportunity for continued personal growth while being part of the cc&iaor's decision making process. In turn, your participation results in a viable, progressive and active association to which you are proud to belong.

FORM 990, PART XII, LINE 2C:

There was no change in the oversight process or selection process during the tax year 2017.

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 2014.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Retail store expenses -2,076. Real estate expenses -11,489.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Retail store expenses 2,076. Real estate expenses 11,489.

Raw XML AppendixShowing 400 of 493 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/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/InformationTechnologyGrp/TotalAmt023598
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03302
IRS990/InventoriesForSaleOrUseGrp/EOYAmt03571
IRS990/InvestmentIncomeGrp/ExclusionAmt03321
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03321
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0100
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0100
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0706994
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01113762
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01083178
IRS990/LandBldgEquipCostOrOtherBssAmt01790172
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt075347
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0602088
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01803636
IRS990/NetAssetsOrFundBalancesEOYAmt01793558
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1494
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1494
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0324
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0324
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt037385
IRS990/OfficeExpensesGrp/TotalAmt034479
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04079
IRS990/OtherAssetsTotalGrp/EOYAmt014924
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018606
IRS990/OtherExpensesGrp/Desc0MEMBER SERVICES
IRS990/OtherExpensesGrp/Desc1PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc2CONSULTANT FEES
IRS990/OtherExpensesGrp/Desc3MEMBER DASHBOARD
IRS990/OtherExpensesGrp/TotalAmt071646
IRS990/OtherExpensesGrp/TotalAmt130449
IRS990/OtherExpensesGrp/TotalAmt219265
IRS990/OtherExpensesGrp/TotalAmt318936
IRS990/OtherLiabilitiesGrp/BOYAmt0533450
IRS990/OtherLiabilitiesGrp/EOYAmt0493789
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0NAR REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1EVENTS SPONSORS
IRS990/OtherRevenueMiscGrp/Desc2OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt044371
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt141160
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt210231
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt044371
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt141160
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt210231
IRS990/OtherRevenueTotalAmt095762
IRS990/OtherSalariesAndWagesGrp/TotalAmt0176435
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt023300
IRS990/PensionPlanContributionsGrp/TotalAmt010355
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt013080
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011773
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02433
IRS990/PrincipalOfficerNm0RYAN CASTLE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018264
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018264
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.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0581953
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03124
IRS990/PYOtherExpensesAmt0357489
IRS990/PYOtherRevenueAmt044093
IRS990/PYProgramServiceRevenueAmt018900
IRS990/PYRevenuesLessExpensesAmt049611
IRS990/PYSalariesCompEmpBnftPaidAmt0240970
IRS990/PYTotalExpensesAmt0598459
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0648070
IRS990/ReconcilationRevenueExpnssAmt0-10078
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0324
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt07563
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt0602000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0NO GRASSROOT LOBBYING IN 2017.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0LOBBYING
IRS990ScheduleC/TaxableAmt0-7563
IRS990ScheduleD/BuildingsGrp/BookValueAmt0720547
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0486243
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01206790
IRS990ScheduleD/EquipmentGrp/BookValueAmt026203
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0156193
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0182396
IRS990ScheduleD/ExpensesNotReportedAmt013565
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0728343
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0331722
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0331722
IRS990ScheduleD/OtherExpensesIncludedAmt013565
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04706
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064558
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0493325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1464
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-13565
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-13565
IRS990ScheduleD/RevenueSubtotalAmt0731830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RETAIL STORE EXPENSES -2,076. REAL ESTATE EXPENSES -11,489.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RETAIL STORE EXPENSES 2,076. REAL ESTATE EXPENSES 11,489.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01083178
IRS990ScheduleD/TotalExpensesPerForm990Amt0728343
IRS990ScheduleD/TotalLiabilityAmt0493789
IRS990ScheduleD/TotalRevenuePerForm990Amt0718265
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0731830
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0741908
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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. ENCOURAGES YOUR PARTICIPATION IN THE ASSOCIATION SO THAT YOU MAY HAVE THE OPPORTUNITY FOR CONTINUED PERSONAL GROWTH WHILE BEING PART OF THE CC&IAOR'S DECISION MAKING PROCESS. IN TURN, YOUR PARTICIPATION RESULTS IN A VIABLE, PROGRESSIVE AND ACTIVE ASSOCIATION TO WHICH YOU ARE PROUD TO BELONG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS ORGANIZED AS A NON-STOCK, NONPROFIT, OR NOT-FOR-PROFIT CORPORATION OR ASSOCIATION WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS VOTE FOR THEIR BOARD OF DIRECTORS AND MAKE GOVERNING DECISIONS AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS VOTE FOR THEIR BOARD OF DIRECTORS AND MAKE GOVERNING DECISIONS AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE 990 IS PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CAPE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATON 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATIONAL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR 2017.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990, PART III , LINE 1 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0042499963
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0COMPUTER LIST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CAPE COD AND THE ISLAND MLS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0905424
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0971169
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt022 MID-TECH DRIVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0WEST YARMOUTH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd002673
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt063858
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1680000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt269727
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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