Civic Intelligence

Community Images Inc.

990 • Fiscal year 2013 • EIN 04-3407257

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

50 Spring StreetWilliamstown, MA 01267

(413) 458-1039

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$341,086

Up $27,769 (+8.9%) from 2012

Net Assets

Up

$327,677

Up $63,911 (+24%) from 2012

Liabilities

Down

$13,409

Down $36,142 (-73%) from 2012

Revenue

$460,520

No earlier filing loaded for comparison.

Expenses

Up

$396,609

Up $76,448 (+24%) from 2012

Net Income

$63,911

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $252,095Liabilities 2010: $16,809Net Assets 2010: $235,2862010Assets 2011: $236,141Liabilities 2011: $17,935Net Assets 2011: $218,2062011Assets 2012: $313,317Liabilities 2012: $49,551Net Assets 2012: $263,7662012Assets 2013: $341,086Liabilities 2013: $13,409Net Assets 2013: $327,6772013Assets 2014: $308,602Liabilities 2014: $23,103Net Assets 2014: $285,4992014Assets 2015: $295,833Liabilities 2015: $14,696Net Assets 2015: $281,1372015Assets 2016: $333,876Liabilities 2016: $18,066Net Assets 2016: $315,8102016Assets 2017: $333,281Liabilities 2017: $22,724Net Assets 2017: $310,5572017Assets 2018: $269,010Liabilities 2018: $18,426Net Assets 2018: $250,5842018Assets 2019: $267,757Liabilities 2019: $26,322Net Assets 2019: $241,4352019Assets 2020: $271,031Liabilities 2020: $39,114Net Assets 2020: $231,9172020Assets 2021: $459,814Liabilities 2021: $33,148Net Assets 2021: $426,6662021Assets 2022: $1,023,763Liabilities 2022: $688,442Net Assets 2022: $335,3212022Assets 2023: $1,030,169Liabilities 2023: $681,061Net Assets 2023: $349,1082023Assets 2024: $1,703,243Liabilities 2024: $683,758Net Assets 2024: $1,019,4852024

Highlighted filing

2013

Assets$341,086
Liabilities$13,409
Net Assets$327,677

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $267,575Expenses 2010: $286,821Net Income 2010: -$19,2462010Revenue 2011: $287,211Expenses 2011: $304,290Net Income 2011: -$17,0792011Expenses 2012: $320,1612012Revenue 2013: $460,520Expenses 2013: $396,609Net Income 2013: $63,9112013Revenue 2014: $333,210Expenses 2014: $325,337Net Income 2014: $7,8732014Revenue 2015: $354,611Expenses 2015: $358,973Net Income 2015: -$4,3622015Revenue 2016: $412,645Expenses 2016: $377,972Net Income 2016: $34,6732016Revenue 2017: $357,159Expenses 2017: $362,412Net Income 2017: -$5,2532017Revenue 2018: $424,274Expenses 2018: $484,247Net Income 2018: -$59,9732018Revenue 2019: $417,042Expenses 2019: $418,676Net Income 2019: -$1,6342019Revenue 2020: $295,743Expenses 2020: $305,261Net Income 2020: -$9,5182020Revenue 2021: $527,699Expenses 2021: $332,950Net Income 2021: $194,7492021Revenue 2022: $322,541Expenses 2022: $413,886Net Income 2022: -$91,3452022Revenue 2023: $583,845Expenses 2023: $570,058Net Income 2023: $13,7872023Revenue 2024: $1,266,640Expenses 2024: $596,263Net Income 2024: $670,3772024

Highlighted filing

2013

Revenue$460,520
Expenses$396,609
Net Income$63,911
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$472,477
Mission and Program Overview

Mission

Non-profit community movie theater dedicated to the exploration of film as an art form, a source of entertainment and an educational tool

Non-profit community movie theater dedicated to the exploration of film as an art form, a source of entertainment and an educational tool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$223,229$203,944▼ $19,285
Cash and Non-Interest-Bearing Accounts$70,304$68,579▼ $1,725
Accounts Receivable$2,950$1,978▼ $972
Prepaid Expenses and Deferred Charges$300--
Total Assets$313,317$341,086▲ $27,769
Other Assets Total$16,534$66,585▲ $50,051
Liabilities
Deferred Revenue$5,647$6,944▲ $1,297
Accounts Payable and Accrued Expenses$43,746$6,228▼ $37,518
Other Liabilities$158$237▲ $79
Total Liabilities$49,551$13,409▼ $36,142
Net Assets / Fund Balance
Unrestricted Net Assets$261,180$269,313▲ $8,133
Temporarily Rstr Net Assets$2,586$58,364▲ $55,778
Total Net Assets Fund Balance$263,766$327,677▲ $63,911
Total Liabilities and Net Assets / Fund Balance$313,317$341,086▲ $27,769

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$147,203$25,721$172,924
Equipment$55,762$39,063$94,825
Other Land Buildings$979$5,436$6,415
Other Assets Org$50,051--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$283,196
Program Service Revenue
$138,290
Investment Income
$90
Other Revenue
$38,944
All Other Contributions
$77,010
Change in Net Assets
$63,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$253,408
Salaries, Compensation, and Employee Benefits$143,201
Total Fundraising Expense$25,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,495$19,042$17,850$122,387
Occupancy$41,121$12,529-$53,650
Depreciation Depletion-$19,806-$19,806
All Other Expenses$6,796$705$6,413$14,333
Payroll Taxes$8,096$3,330$328$11,754
Office Expenses$5,212$4,746$796$10,754
Other Employee Benefits$3,625$5,435-$9,060
Fees for Services Accounting-$6,550-$6,550
Insurance-$2,286-$2,286
Other Expenses$535$892$419$1,427
Fees for Services Other-$1,166-$1,166
Advertising$994--$994
Travel$170$370-$540
Total Functional Expenses$218,137$76,857$25,806$396,609
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
Event 1$15,000---
Event 2$2,037---
Total Events$17,037---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other liabilities$157
Federal income taxes$80
meals tax payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The Board of Directors obtains and reviews the 990 and all attachments prior to filing the 990 and related attachments.

Form 990, Part VI, Section C, Line 18

The Organization has the 990 and other public documents at its main office and makes these documents available upon request.

Form 990, Part VI, Section C, Line 19

The governing documents are maintained at the Organizations main location in Williamstown and these documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
04-3407257
Phone
4134581039

Signing Officer

Name
Tom Sheldon
Title
President
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Sheldon
Formed
1998
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
10
Volunteers
40

Preparer

Preparer
Billie Jo Sawyer
Phone
4136646777
Supplemental Narrative

Financial Statement Notes

X 2

Images is recognized as an organization exempt from Federal Income Tax under section 501c3 of the Internal Revenue Code but can be subject to tax on unrelated trade or business income accordingly, there is no income tax provision.

X 2

Images adopted Fincial Accounting Standards Board FASB accounting standard codification 740 effective January 1, 2009. For the years ended December 31, 2013 and 2012, Images has determined it did not have a material tax liability for uncertain tax positions.

X 2

The 2011, 2012, and 2013 federal return of organization exempt from income tax Form 990 for Images are subject to examination by the IRS, generally for three years after they were filed.

III 4

In May of 2003 Images received a donation of a collection of 16mm films and various memorabilia. The collection and all future acquisitions of collections will be capitalized at the fair market value of the collectible on the date of the gift.

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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/Desc2Williamstown Film Festival
IRS990/OtherExpensesGrp/Desc3Licenses fees
IRS990/OtherExpensesGrp/FundraisingAmt0419
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0892
IRS990/OtherExpensesGrp/ProgramServicesAmt059593
IRS990/OtherExpensesGrp/ProgramServicesAmt16500
IRS990/OtherExpensesGrp/ProgramServicesAmt2535
IRS990/OtherExpensesGrp/TotalAmt059593
IRS990/OtherExpensesGrp/TotalAmt16500
IRS990/OtherExpensesGrp/TotalAmt275809
IRS990/OtherExpensesGrp/TotalAmt31427
IRS990/OtherLiabilitiesGrp/BOYAmt0158
IRS990/OtherLiabilitiesGrp/EOYAmt0237
IRS990/OtherRevenueMiscGrp/BusinessCd0711110
IRS990/OtherRevenueMiscGrp/Desc0Underwriting
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02538
IRS990/OtherRevenueTotalAmt02538
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017850
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019042
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085495
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122387
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0328
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03330
IRS990/PayrollTaxesGrp/ProgramServicesAmt08096
IRS990/PayrollTaxesGrp/TotalAmt011754
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0300
IRS990/PrincipalOfficerNm0Tom Sheldon
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0Film Exhibitions
IRS990/ProgramServiceRevenueGrp/Desc1Other programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0119876
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0119876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118414
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0186333
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0204
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0166107
IRS990/PYOtherRevenueAmt038326
IRS990/PYProgramServiceRevenueAmt0140858
IRS990/PYRevenuesLessExpensesAmt045560
IRS990/PYSalariesCompEmpBnftPaidAmt0154054
IRS990/PYTotalExpensesAmt0320161
IRS990/PYTotalRevenueAmt0365721
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt063911
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0125860
IRS990/RentalIncomeOrLossGrp/RealAmt018993
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0138290
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0157336
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0186334
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0120819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0120079
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0155706
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0740274
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019161
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017427
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018506
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt020715
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016696
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt092505
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0155704
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0156275
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0142136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0121362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0127255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0702732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019161
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018506
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt020715
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016696
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt092505
IRS990ScheduleA/InvestmentIncomeCYPct00.05940
IRS990ScheduleA/InvestmentIncomePYPct00.05550
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02537
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05738
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05750
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05100
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03475
IRS990ScheduleA/OtherIncome509Grp/TotalAmt022600
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.92610
IRS990ScheduleA/PublicSupportPY509Pct00.92760
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01443006
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0313040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0342609
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0262955
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0241441
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0282961
IRS990ScheduleA/Total509Grp/TotalAmt01443006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0334738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0365774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0287211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0267256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0303132
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01558111
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/CollectionUsedPreservationInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt055762
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039063
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094825
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.68$1.02$1.27$0.60$0.67
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.68$0.35$0.58$0.57$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.69$0.34$0.32$0.41$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.03$0.43$0.53$0.33$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.04$0.23$0.30$0.31$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$0.42$0.42$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.02$0.25$0.42$0.48$0.06
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.02$0.31$0.36$0.36$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.02$0.32$0.41$0.38$0.03
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.30$0.01$0.28$0.35$0.36$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$0.33$0.33$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.46$0.40$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.05$0.26$0.32
2011Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$0.29$0.30$0.02
2010Summary only. Only limited summary data is available for this year.$0.25$0.02$0.24$0.27$0.29$0.02