Civic Intelligence

Mmas Inc

990 • Fiscal year 2015 • EIN 04-3195414

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 14, 2016

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

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

31st percentile

-3.3%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$49,324

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

31st percentile

-3.5%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

86th percentile

46%

Faster revenue growth than 86% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$539,106

Down $19,737 (-3.5%) from 2014

Net Assets

Down

$527,528

Down $9,464 (-1.8%) from 2014

Liabilities

Down

$11,578

Down $10,273 (-47%) from 2014

Revenue

Up

$288,451

Up $90,306 (+46%) from 2014

Expenses

Up

$297,915

Up $25,243 (+9.3%) from 2014

Net Income

Up

-$9,464

Up $65,063 (+87%) from 2014

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

2015

Assets$539,106
Liabilities$11,578
Net Assets$527,528

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

2015

Revenue$288,451
Expenses$297,915
Net Income-$9,464
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 14, 2016
Return Version
2015v2.1
Gross Receipts
$288,451
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$425,994$413,429▼ $12,565
Land, Buildings, and Equipment, Net$119,313$119,650▲ $337
Prepaid Expenses and Deferred Charges$8,094$3,890▼ $4,204
Accounts Receivable$5,442$2,137▼ $3,305
Total Assets$558,843$539,106▼ $19,737
Liabilities
Accounts Payable and Accrued Expenses$15,588$7,111▼ $8,477
Deferred Revenue$6,263$4,467▼ $1,796
Total Liabilities$21,851$11,578▼ $10,273
Net Assets / Fund Balance
Unrestricted Net Assets$536,992$527,528▼ $9,464
Total Net Assets Fund Balance$536,992$527,528▼ $9,464
Total Liabilities and Net Assets / Fund Balance$558,843$539,106▼ $19,737

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$119,650$41,255$160,905
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ken ButlerExecutive directorFT$43,437$5,887$49,324

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$101,331
Program Service Revenue
$185,909
Investment Income
$1,211
Other Revenue
$0
All Other Contributions
$63,306
Change in Net Assets
$-9,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,145
Total Fundraising Expense$79,111
Salaries, Compensation, and Employee Benefits$78,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,322$20,659$18,489$72,470
Occupancy$43,898$4,885$4,885$53,668
Fees for Services Other$32,313$1,766$18,000$52,079
Other Expenses$12,861$2,491$27,791$27,791
Royalties$10,873--$10,873
Insurance$7,325$2,350$916$10,591
Office Expenses$8,067$878$1,072$10,017
Advertising$7,469$122$122$7,713
Depreciation Depletion$6,578--$6,578
Payroll Taxes$2,898$1,764$1,638$6,300
All Other Expenses$2,585$168$1,151$3,904
Fees for Services Accounting-$3,000-$3,000
Total Functional Expenses$179,207$39,597$79,111$297,915
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$24,869$23,649$6,433$17,216
Total Events$24,869$23,649$14,313$9,336
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 Organizations 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 Generals 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
Linda Rogers
Title
Treasurer
Phone
5083392822
Signed
2016-06-14
Discuss with paid preparer
No

Organization Details

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

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/ManagementAndGeneralAmt01350
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1164
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22491
IRS990/OtherExpensesGrp/ProgramServicesAmt011018
IRS990/OtherExpensesGrp/ProgramServicesAmt112861
IRS990/OtherExpensesGrp/TotalAmt013718
IRS990/OtherExpensesGrp/TotalAmt116692
IRS990/OtherExpensesGrp/TotalAmt22521
IRS990/OtherExpensesGrp/TotalAmt327791
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018489
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020659
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt033322
IRS990/OtherSalariesAndWagesGrp/TotalAmt072470
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01638
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01764
IRS990/PayrollTaxesGrp/ProgramServicesAmt02898
IRS990/PayrollTaxesGrp/TotalAmt06300
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08094
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03890
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/Desc0Production and programs
IRS990/ProgramServiceRevenueGrp/Desc1Grants
IRS990/ProgramServiceRevenueGrp/Desc2Misc
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0166474
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0166474
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2585
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087312
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-66268
IRS990/PYOtherExpensesAmt0183440
IRS990/PYProgramServiceRevenueAmt0177101
IRS990/PYRevenuesLessExpensesAmt0-74527
IRS990/PYSalariesCompEmpBnftPaidAmt089232
IRS990/PYTotalExpensesAmt0272672
IRS990/PYTotalRevenueAmt0198145
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-9464
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt010873
IRS990/RoyaltiesGrp/TotalAmt010873
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0124081
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt090362
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0135706
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0105449
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073664
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0529262
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01211
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0166474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0174051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0153369
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0152166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0137674
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0783734
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01478
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0585
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0585
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt01312996
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0290555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0264413
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0289075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0257615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211338
IRS990ScheduleA/Total509Grp/TotalAmt01312996
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0292351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0264643
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0289088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0257623
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0211354
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01315059
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0119650
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041255
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0160905
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119650
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01220
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01220
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014313
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024869
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024869
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023649
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023649
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09336
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06433
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06433
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt07880
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07880
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 Organizations 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 Generals 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

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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