Civic Intelligence

Cotuit Center for the Arts Inc

EIN 04-3223784 • 501(c)3 • Cotuit, MA

Profile

To supply the community with an array of programs that encourage individual artistic development, exploration, and experimentation, and to increase awareness, understanding, and appreciation of the creative process by facilitating communication and interaction among artists and between artists and the public.

4404 Falmouth RoadCotuit, MA 02635

www.cotuitcenterforthearts.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.43x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.37x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $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

19th percentile

-6.8%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.5%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,500,024

Down $183,424 (-6.8%) from 2023

Liabilities

Down

$1,065,134

Down $111,958 (-9.5%) from 2023

Net Assets

Down

$1,434,890

Down $71,466 (-4.7%) from 2023

Revenue

Down

$2,866,678

Down $103,150 (-3.5%) from 2023

Expenses

Down

$2,938,144

Down $184,486 (-5.9%) from 2023

Net Income

Up

-$71,466

Up $81,336 (+53%) 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$0-$1.0MAssets 2010: $48,983Liabilities 2010: $122,554Net Assets 2010: -$73,5712010Assets 2011: $142,476Liabilities 2011: $35,355Net Assets 2011: $107,1212011Assets 2012: $215,613Liabilities 2012: $152,850Net Assets 2012: $62,7632012Assets 2013: $247,851Liabilities 2013: $202,410Net Assets 2013: $45,4412013Assets 2014: $258,656Liabilities 2014: $153,194Net Assets 2014: $105,4622014Assets 2015: $1,050,564Liabilities 2015: $964,873Net Assets 2015: $85,6912015Assets 2016: $1,266,664Liabilities 2016: $1,063,677Net Assets 2016: $202,9872016Assets 2017: $1,757,274Liabilities 2017: $1,407,581Net Assets 2017: $349,6932017Assets 2018: $2,613,216Liabilities 2018: $1,010,330Net Assets 2018: $1,602,8862018Assets 2019: $2,903,873Liabilities 2019: $1,246,653Net Assets 2019: $1,657,2202019Assets 2020: $3,077,626Liabilities 2020: $1,258,189Net Assets 2020: $1,819,4372020Assets 2021: $3,259,603Liabilities 2021: $1,195,087Net Assets 2021: $2,064,5162021Assets 2022: $2,638,421Liabilities 2022: $979,263Net Assets 2022: $1,659,1582022Assets 2023: $2,683,448Liabilities 2023: $1,177,092Net Assets 2023: $1,506,3562023Assets 2024: $2,500,024Liabilities 2024: $1,065,134Net Assets 2024: $1,434,8902024

Highlighted filing

2024

Assets$2,500,024
Liabilities$1,065,134
Net Assets$1,434,890

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $670,8522010Expenses 2011: $783,1812011Expenses 2012: $956,1132012Revenue 2013: $1,172,709Expenses 2013: $1,190,031Net Income 2013: -$17,3222013Revenue 2014: $1,515,573Expenses 2014: $1,452,577Net Income 2014: $62,9962014Revenue 2015: $1,661,489Expenses 2015: $1,681,260Net Income 2015: -$19,7712015Revenue 2016: $1,860,756Expenses 2016: $1,743,460Net Income 2016: $117,2962016Revenue 2017: $2,038,744Expenses 2017: $1,892,038Net Income 2017: $146,7062017Revenue 2018: $3,456,881Expenses 2018: $2,203,688Net Income 2018: $1,253,1932018Revenue 2019: $2,621,500Expenses 2019: $2,567,166Net Income 2019: $54,3342019Revenue 2020: $1,503,437Expenses 2020: $1,341,220Net Income 2020: $162,2172020Revenue 2021: $2,316,604Expenses 2021: $2,071,525Net Income 2021: $245,0792021Revenue 2022: $2,741,495Expenses 2022: $3,146,853Net Income 2022: -$405,3582022Revenue 2023: $2,969,828Expenses 2023: $3,122,630Net Income 2023: -$152,8022023Revenue 2024: $2,866,678Expenses 2024: $2,938,144Net Income 2024: -$71,4662024

Highlighted filing

2024

Revenue$2,866,678
Expenses$2,938,144
Net Income-$71,466

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.50$1.07$1.43$2.87$2.94$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.68$1.18$1.51$2.97$3.12$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.64$0.98$1.66$2.74$3.15$0.41
2021Detailed filing. Detailed filing data is available for this year.$3.26$1.20$2.06$2.32$2.07$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.08$1.26$1.82$1.50$1.34$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.90$1.25$1.66$2.62$2.57$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.61$1.01$1.60$3.46$2.20$1.25
2017Detailed filing. Detailed filing data is available for this year.$1.76$1.41$0.35$2.04$1.89$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.27$1.06$0.20$1.86$1.74$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.96$0.09$1.66$1.68$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.15$0.11$1.52$1.45$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.20$0.05$1.17$1.19$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.15$0.06$0.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.11$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.12$0.07$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$3,012,091
Mission and Program Overview

Mission

To supply the community with an array of programs that encourage individual artistic development, exploration, and experimentation, and to increase awareness, understanding, and appreciation of the creative process by facilitating communication and interaction among artists and between artists and the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,286,901$2,251,521▼ $35,380
Cash and Non-Interest-Bearing Accounts$122,108$111,033▼ $11,075
Prepaid Expenses and Deferred Charges$45,977$110,561▲ $64,584
Loans From Officers Directors$118,247$104,336▼ $13,911
Pledges and Grants Receivable$220,111$21,608▼ $198,503
Inventories for Sale or Use$8,351$5,301▼ $3,050
Total Assets$2,683,448$2,500,024▼ $183,424
Liabilities
Mortgage Notes Payable Secured by Investment Property$453,400$446,988▼ $6,412
Other Liabilities$314,424$263,155▼ $51,269
Accounts Payable and Accrued Expenses$197,314$149,605▼ $47,709
Deferred Revenue$93,707$101,050▲ $7,343
Total Liabilities$1,177,092$1,065,134▼ $111,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,098,897$1,328,465▲ $229,568
Net Assets With Donor Restrictions$407,459$106,425▼ $301,034
Total Net Assets Fund Balance$1,506,356$1,434,890▼ $71,466
Total Liabilities and Net Assets / Fund Balance$2,683,448$2,500,024▼ $183,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,337,741$435,557$1,773,298
Land$808,580-$808,580
Other Land Buildings$60,283$190,999$251,282
Equipment$44,917$70,103$115,020
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David KuehnExecutive DiFT$142,700$3,200$145,900

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,326,051
Program Service Revenue
$1,358,500
Investment Income
$175
Other Revenue
$181,952
All Other Contributions
$1,087,365
Change in Net Assets
$-71,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,866,678
Revenue Not Reported on Form 990
$180,000
Total Revenue per Audited Statements
$3,046,678
Total Revenue per Form 990
$2,866,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,776,511
Salaries, Compensation, and Employee Benefits$1,161,633
Total Fundraising Expense$487,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$532,083$266,041$266,041$1,064,165
Occupancy$205,058$51,341$77,012$333,411
Payroll Taxes$48,734$24,367$24,367$97,468
Fees for Services Other$33,535$1,443$53,480$88,458
Depreciation Depletion$57,885$7,718$11,577$77,180
Insurance$34,084$17,042$17,042$68,168
Office Expenses$5,694$42,706$8,541$56,941
Fees for Services Accounting-$47,000-$47,000
Advertising$18,476$9,237$9,237$36,950
Interest-$32,720-$32,720
Other Expenses$10,036$5,018$5,018$20,072
All Other Expenses$1,910$955$955$3,820
Total Functional Expenses$1,834,842$616,205$487,097$2,938,144

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,118,144
Expenses per Audited Statements$2,938,144
Total Expenses per Form 990$2,938,144
Expenses Not Reported on Form 990$180,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$185,916
Fundraising Direct Expenses$33,251
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Development Fun$185,916$185,916$33,251$152,665
Total Events$185,916$185,916$33,251$152,665
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$118,247$104,336▼ $13,911
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$213,155
Line of Credit$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is distributed to all members of the board of directors, and reviewed and discussed in detail by the finance committee of the board.

Form 990, Page 6, Part VI, Line 12C

All members of the staff and the board of directors receive and discuss the policy and sign the disclosure form, on an annual basis. Any conflicts of interest that are disclosed on the form are discussed by the employee and his/her supervisor, as well as the board of directors.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and votes on employee compensation.

Form 990, Page 6, Part VI, Line 15B

The board of directors reviews and votes on employee compensation.

Form 990, Page 6, Part VI, Line 19

The organization retains hard copies of corporate and governance documents in its offices. The documents may be reviewed and copies are provided upon request.

Form 990, Part VIII

Schedule d, part xi and xii, line 2d - the organization is using various facilities owned by the community foundation of cape cod. Contributed use of facilities is valued using estimated rental rates for similar spaces in the local real estate market. The organization uses these facilities for program services.

Filing and Contact Details

Filer

Filer Name
Cotuit Center for the Arts Inc
EIN
04-3223784
Phone
5084280669
Address
4404 FALMOUTH ROAD, COTUIT, MA 02635

Signing Officer

Name
David Kuehn
Title
Executive Director
Phone
5084280669
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kuehn
Formed
1995
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
14
Employees
33
Volunteers
200

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Joseph F Mcgee CPA
Phone
5084280790
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To supply the community with an array of programs that encourage individual artistic development, exploration, and experimentation, and to increase awareness, understanding, and appreciation of the creative process by facilitating communication and interaction among artists and between artists and the public.

Form 990, Page 2, Part III, Line 4D

The organization seeks to create an atmosphere of collaboration among artists, musicians, performers, theatre technicians, audiances as well as the community as a whole.

Raw XML AppendixShowing 400 of 563 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/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR EME
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IRS990/MissionDesc0TO SUPPLY THE COMMUNITY WITH AN ARRAY OF PROGRAMS THAT ENCOURAGE INDIVIDUAL ARTISTIC DEVELOPMENT, EXPLORATION, AND EXPERIMENTATION, AND TO INCREASE AWARENESS, UNDERSTANDING, AND APPRECIATION OF THE CREATIVE PROCESS BY FACILITATING COMMUNICATION AND INTERACTION AMONG ARTISTS AND BETWEEN ARTISTS AND THE PUBLIC.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CREATION: AT THE CORE OF THE ORGANIZATION'S PROGRAMS IS THE CREATION OF MULTI-DISCIPLINARY PERFORMANCE AND ART PROGRAMS AND EVENTS TO BE SHARED WITH AND ENJOYED BY THE COMMUNITY. ANNUALLY THE ORGANIZATION PRODUCES SIX TO EIGHT MAJOR THEATRICAL PRODUCTIONS, SIX TO TEN BLACK BOX OR EXPERIMENTAL THEATRICAL PRODUCTIONS, DOZENS OF SPECIAL EVENTS INCLUDING MUSICAL CONCERTS, FESTIVALS, FILM SCREENINGS, STAGED READINGS AND WORKSHOPS. APPROXIMATELY TWELVE TO FOURTEEN VISUAL ART SHOWS ARE HUNG IN THE GALLERY ANNUALLY AND STUDENTS IN THE VISUAL ARTS EDUCATION PROGRAMS CREATE ORIGINAL WORKS ON A REGULAR BASIS. OVER A DOZEN ANNUAL COLLABORATIONS WITH OTHER LOCAL ARTS AND COMMUNITY ORGANIZATIONS RESULT IN A VARIETY OF ADDITIONAL PROGRAMS AT THE CENTER.
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION: THE ORGANIZATION OFFERS A WIDE VARIETY OF MULTI-DISCIPLINARY EDUCATIONAL OPPORTUNITIES. PERFORMANCE EDUCATION PROGRAMS INCLUDE INSTRUCTION FOR ACTING, DANCING, SINGING AND IMPROVISATION. THE ORGANIZATION ALSO OFFERS ROBUST EDUCATION PROGRAMS FOR THE CREATION OF NEW WORK INCLUDING SONGWRITING, PLAYWRITING AND THEATER TECH. VISUAL ARTS EDUCATION IS BROAD BASED WITH CLASSES DESIGNATED FOR CHILDREN OF ALL AGES, BEGINNING ADULT CLASSES, MASTER CLASSES AND CLASSES FOR THE DEVELOPMENTALLY AND PHYSICALLY DISABLED. ONE OF THE KEY EDUCATIONAL MISSIONS IS TO DEVELOP AN EDUCATIONAL "CREATIVITY CENTER" WHERE SUPERVISED EXPLORATION AND EXPERIMENTATION BY INDIVIDUALS, GROUPS AND FAMILIES IS FOSTERED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION SEEKS TO CREATE AN ATMOSPHERE OF COLLABORATION AMONG ARTISTS, MUSICIANS, PERFORMERS, THEATRE TECHNICIANS, AUDIANCES AS WELL AS THE COMMUNITY AS A WHOLE.
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