Civic Intelligence

Mmas Inc

990 • Fiscal year 2014 • EIN 04-3195414

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 14, 2015

PO Box 1283Mansfield, MA 02048

(508) 339-2822

Siviq Scores

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

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.11x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

8th percentile

-38%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

68th percentile

$53,511

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 27.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

12th percentile

-15%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$558,843

Down $94,959 (-15%) from 2013

Net Assets

Down

$536,992

Down $74,527 (-12%) from 2013

Liabilities

Down

$21,851

Down $20,432 (-48%) from 2013

Revenue

Down

$198,145

Down $104,362 (-34%) from 2013

Expenses

Down

$272,672

Down $43,103 (-14%) from 2013

Net Income

Down

-$74,527

Down $61,259 (-462%) from 2013

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: $1,225,339Liabilities 2010: $2,500Net Assets 2010: $1,222,8392010Assets 2011: $727,715Liabilities 2011: $4,588Net Assets 2011: $723,1272011Assets 2012: $653,082Liabilities 2012: $28,295Net Assets 2012: $624,7872012Assets 2013: $653,802Liabilities 2013: $42,283Net Assets 2013: $611,5192013Assets 2014: $558,843Liabilities 2014: $21,851Net Assets 2014: $536,9922014Assets 2015: $539,106Liabilities 2015: $11,578Net Assets 2015: $527,5282015Assets 2016: $518,681Liabilities 2016: $26,465Net Assets 2016: $492,2162016Assets 2017: $639,748Liabilities 2017: $64,156Net Assets 2017: $575,5922017Assets 2018: $2,530,057Liabilities 2018: $1,705,848Net Assets 2018: $824,2092018Assets 2019: $3,147,138Liabilities 2019: $2,140,217Net Assets 2019: $1,006,9212019Assets 2020: $3,142,816Liabilities 2020: $2,322,516Net Assets 2020: $820,3002020Assets 2021: $3,885,707Liabilities 2021: $2,703,978Net Assets 2021: $1,181,7292021Assets 2022: $3,801,730Liabilities 2022: $2,534,822Net Assets 2022: $1,266,9082022Assets 2023: $3,610,278Liabilities 2023: $2,457,666Net Assets 2023: $1,152,6122023Assets 2024: $3,336,047Liabilities 2024: $2,415,046Net Assets 2024: $921,0012024

Highlighted filing

2014

Assets$558,843
Liabilities$21,851
Net Assets$536,992

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $174,8682010Expenses 2011: $223,5652011Expenses 2012: $252,7642012Revenue 2013: $302,507Expenses 2013: $315,775Net Income 2013: -$13,2682013Revenue 2014: $198,145Expenses 2014: $272,672Net Income 2014: -$74,5272014Revenue 2015: $288,451Expenses 2015: $297,915Net Income 2015: -$9,4642015Revenue 2016: $258,681Expenses 2016: $293,993Net Income 2016: -$35,3122016Revenue 2017: $521,666Expenses 2017: $463,094Net Income 2017: $58,5722017Revenue 2018: $688,912Expenses 2018: $476,416Net Income 2018: $212,4962018Revenue 2019: $821,623Expenses 2019: $638,911Net Income 2019: $182,7122019Revenue 2020: $338,898Expenses 2020: $525,519Net Income 2020: -$186,6212020Revenue 2021: $887,053Expenses 2021: $525,624Net Income 2021: $361,4292021Revenue 2022: $803,600Expenses 2022: $718,421Net Income 2022: $85,1792022Revenue 2023: $667,834Expenses 2023: $782,133Net Income 2023: -$114,2992023Revenue 2024: $561,131Expenses 2024: $792,742Net Income 2024: -$231,6112024

Highlighted filing

2014

Revenue$198,145
Expenses$272,672
Net Income-$74,527
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 14, 2015
Return Version
2014v5.0
Gross Receipts
$198,145
Mission and Program Overview

Mission

Mmas provides a cultural home for artists, audiences, and aspiring performers of all ages. At our core is a robust schedule of theater productions, performing arts education, art exhibits and live entertainment. The synergy of these offerings honors individual artistic interests through diverse creative opportunities

Fostering arts in Southeastern Massachusetts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,597$425,994▲ $414,397
Land, Buildings, and Equipment, Net$639,451$119,313▼ $520,138
Prepaid Expenses and Deferred Charges$2,510$8,094▲ $5,584
Accounts Receivable$244$5,442▲ $5,198
Total Assets$653,802$558,843▼ $94,959
Liabilities
Accounts Payable and Accrued Expenses$34,107$15,588▼ $18,519
Deferred Revenue$8,176$6,263▼ $1,913
Total Liabilities$42,283$21,851▼ $20,432
Net Assets / Fund Balance
Unrestricted Net Assets$611,519$536,992▼ $74,527
Total Net Assets Fund Balance$611,519$536,992▼ $74,527
Total Liabilities and Net Assets / Fund Balance$653,802$558,843▼ $94,959

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$119,313$34,677$153,990
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ken ButlerExecutive directorFT$52,369$1,142$53,511

Board Members and Trustees

NameTitle
Dennis ThibaultPresident
Fred ArmstrongVice President
Brian JohnsonMember
Dave CocciaMember
Deb SnyderMember
Glenn FournierMember
Janet VigorMember
Judi RazeeMember
Shannon ManleyMember
Tom QuinMember
Rose SiroisSecretary
Michael CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$87,312
Program Service Revenue
$177,101
Investment Income
$-66,268
Other Revenue
$0
All Other Contributions
$63,153
Change in Net Assets
$-74,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,440
Salaries, Compensation, and Employee Benefits$89,232
Total Fundraising Expense$44,804
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,317$22,992$19,152$80,461
Occupancy$40,319$4,903$4,904$50,126
Fees for Services Other$22,508$22,547$1,050$46,105
Office Expenses$5,947$5,374$2,270$13,591
Payroll Taxes$3,505$2,045$3,221$8,771
Advertising$5,908-$58$5,966
Insurance$3,327$1,714$445$5,486
Depreciation Depletion$5,071--$5,071
Other Expenses$1,324$3,226$7,270$4,550
Interest-$1,006-$1,006
Total Functional Expenses$162,294$65,574$44,804$272,672
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Organization has only one class of members.

Member election for additional members Part VI line 7A

All members have the right to vote on the selection of officers and directors and on amendments to the Organization's governing documents.

Form 990 governing body review Part VI line 11

The Board and Executive Director reviews the 990 prior to being filed.

CEO executive director top management comp Part VI line 15A

Salaries are reviewed by the compensation committee and the Board.

Other officer or key employee compensation Part VI line 15B

Salaries are reviewed by the compensation committee and the Board.

Governing documents etc available to public Part VI line 19

Governing documents are available on the Massachusetts Attorney General's website as well as upon request.

Filing and Contact Details

Filer

Filer Name
MMAS Inc
EIN
04-3195414
Address
PO Box 1283, Mansfield, MA 02048

Signing Officer

Name
Kenneth Butler
Title
Exec Director
Phone
5083392822
Signed
2015-09-14
Discuss with paid preparer
No

Organization Details

Formed
1993
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
100

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Services include IT support and other various professional fees.

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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/OtherExpensesGrp/ProgramServicesAmt011699
IRS990/OtherExpensesGrp/ProgramServicesAmt124369
IRS990/OtherExpensesGrp/ProgramServicesAmt21324
IRS990/OtherExpensesGrp/TotalAmt015340
IRS990/OtherExpensesGrp/TotalAmt128929
IRS990/OtherExpensesGrp/TotalAmt27270
IRS990/OtherExpensesGrp/TotalAmt34550
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019152
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022992
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt038317
IRS990/OtherSalariesAndWagesGrp/TotalAmt080461
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03221
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02045
IRS990/PayrollTaxesGrp/ProgramServicesAmt03505
IRS990/PayrollTaxesGrp/TotalAmt08771
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02510
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08094
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0Production and programs
IRS990/ProgramServiceRevenueGrp/Desc1Grants
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0174051
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0174051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13050
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127155
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt09100
IRS990/PYInvestmentIncomeAmt016078
IRS990/PYOtherExpensesAmt0235282
IRS990/PYOtherRevenueAmt05905
IRS990/PYProgramServiceRevenueAmt0153369
IRS990/PYRevenuesLessExpensesAmt0-13268
IRS990/PYSalariesCompEmpBnftPaidAmt071393
IRS990/PYTotalExpensesAmt0315775
IRS990/PYTotalRevenueAmt0302507
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-74527
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt090362
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0135706
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0105449
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt073664
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt043088
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0448269
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0174051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0153369
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0152166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0137674
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0125529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0742789
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt013245
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt013245
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0280
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01204303
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0264413
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0289075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0257615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0211338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0181862
IRS990ScheduleA/Total509Grp/TotalAmt01204303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0264643
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0289088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0257623
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0211354
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0181875
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01204583
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/LeaseholdImprovementsGrp/BookValueAmt0119313
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034677
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0153990
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119313
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has only one class of members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members have the right to vote on the selection of officers and directors and on amendments to the Organization's governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board and Executive Director reviews the 990 prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salaries are reviewed by the compensation committee and the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Salaries are reviewed by the compensation committee and the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available on the Massachusetts Attorney General's website as well as upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Services include IT support and other various professional fees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

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.$3.34$2.42$0.92$0.56$0.79$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.61$2.46$1.15$0.67$0.78$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$2.53$1.27$0.80$0.72$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$2.70$1.18$0.89$0.53$0.36
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$2.32$0.82$0.34$0.53$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$2.14$1.01$0.82$0.64$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$1.71$0.82$0.69$0.48$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.06$0.58$0.52$0.46$0.06
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.03$0.49$0.26$0.29$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.29$0.30$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$0.20$0.27$0.07
2013Summary only. Only limited summary data is available for this year.$0.65$0.04$0.61$0.30$0.32$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.03$0.62$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.72$0.22
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.22$0.17