Civic Intelligence

Community Images Inc.

990 • Fiscal year 2017 • EIN 04-3407257

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 07, 2018

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

75th percentile

0.07x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$53,256

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

44th percentile

-0.2%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-13%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$333,281

Down $595 (-0.2%) from 2016

Net Assets

Down

$310,557

Down $5,253 (-1.7%) from 2016

Liabilities

Up

$22,724

Up $4,658 (+26%) from 2016

Revenue

Down

$357,159

Down $55,486 (-13%) from 2016

Expenses

Down

$362,412

Down $15,560 (-4.1%) from 2016

Net Income

Down

-$5,253

Down $39,926 (-115%) from 2016

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

2017

Assets$333,281
Liabilities$22,724
Net Assets$310,557

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

2017

Revenue$357,159
Expenses$362,412
Net Income-$5,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 7, 2018
Return Version
2017v2.3
Gross Receipts
$376,053
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
Cash and Non-Interest-Bearing Accounts$147,540$160,581▲ $13,041
Land, Buildings, and Equipment, Net$159,869$142,167▼ $17,702
Accounts Receivable$8,394$11,375▲ $2,981
Prepaid Expenses and Deferred Charges$1,539$2,624▲ $1,085
Total Assets$333,876$333,281▼ $595
Other Assets Total$16,534$16,534→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,856$14,948▲ $3,092
Deferred Revenue$5,952$7,453▲ $1,501
Other Liabilities$258$323▲ $65
Total Liabilities$18,066$22,724▲ $4,658
Net Assets / Fund Balance
Unrestricted Net Assets$315,810$310,557▼ $5,253
Total Net Assets Fund Balance$315,810$310,557▼ $5,253
Total Liabilities and Net Assets / Fund Balance$333,876$333,281▼ $595

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$129,656$43,268$172,924
Equipment$1,195$95,701$96,896
Other Land Buildings$11,316$8,693$20,009
Compensation and Service Providers

Employees

NameTitleBaseTotal
Doug JonesExecutive Director$53,256$53,256

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$130,337
Program Service Revenue
$169,146
Investment Income
$333
Other Revenue
$57,343
All Other Contributions
$60,457
Change in Net Assets
$-5,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,191
Salaries, Compensation, and Employee Benefits$156,221
Total Fundraising Expense$17,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$60,464$51,513$17,752$129,729
Occupancy$48,832$14,205-$63,037
Depreciation Depletion-$17,702-$17,702
Other Employee Benefits$-6,449$25,459$-3,441$15,569
Fees for Services Management-$11,630-$11,630
Payroll Taxes$8,207$1,358$1,358$10,923
All Other Expenses$4,655$2,002$699$7,356
Insurance-$5,683-$5,683
Office Expenses$3,096$1,735-$4,831
Travel$3,161$1,132-$4,293
Other Expenses$1,676$1,454$1,102$3,130
Advertising$2,920--$2,920
Fees for Services Other$500--$500
Total Functional Expenses$204,734$140,171$17,507$362,412
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$323
Other liabilities-
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
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

Form 990, Part VI, Section B, Line 11

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

Form 990, Part VI, Section C, Line 18

The Organizations executive director and board members assume responsibility over the oversight of the auditor, the review of the work performed and the selection of the auditor.

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

Filer Name
Community Images Inc
EIN
04-3407257
Phone
4134581039
Address
50 Spring Street, Williamstown, MA 01267
Doing Business As
Images Cinema

Signing Officer

Name
Brent Heeringa
Title
Board Chair
Signed
2018-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Strachan
Formed
1998
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
12

Preparer

Firm
Sawyer LLC
Address
1310 MASS MoCA Way, North Adams, MA 01247
Preparer
Billie Jo Sawyer
Phone
4136646777
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02624
IRS990/PrincipalOfficerNm0John Strachan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0Film Exhibitions
IRS990/ProgramServiceRevenueGrp/Desc1Other programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0152450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0152450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116696
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0202245
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0302
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0219767
IRS990/PYOtherRevenueAmt057475
IRS990/PYProgramServiceRevenueAmt0152623
IRS990/PYRevenuesLessExpensesAmt034673
IRS990/PYSalariesCompEmpBnftPaidAmt0158205
IRS990/PYTotalExpensesAmt0377972
IRS990/PYTotalRevenueAmt0412645
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-5253
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016280
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0130337
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0202245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0151063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0152056
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0157336
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0793037
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016613
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018679
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt020135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019161
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt097475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0216224
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0189408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0192479
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0171903
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0155704
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0925718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016613
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018679
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt020135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019161
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt097475
IRS990ScheduleA/InvestmentIncomeCYPct00.05250
IRS990ScheduleA/InvestmentIncomePYPct00.05330
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012879
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015575
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05638
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02863
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02537
IRS990ScheduleA/OtherIncome509Grp/TotalAmt039492
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.92620
IRS990ScheduleA/PublicSupportPY509Pct00.92920
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01718755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0346561
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0391653
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0343542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0323959
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0313040
IRS990ScheduleA/Total509Grp/TotalAmt01718755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0376053
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0430115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0367859
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0346957
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334738
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01855722
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt01195
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095701
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt096896
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0129656
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043268
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0172924
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011316
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08693
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2meals tax payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142167
IRS990ScheduleD/TotalLiabilityAmt0323
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors abtains and reviews the 990 and all attachments prior to filing the 990 and related statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organizations executive director and board members assume responsibility over the oversight of the auditor, the review of the work performed and the selection of the auditor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents are maintained at the Organizations main location in Williamstown and these documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false

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.$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
2017Detailed filing. Detailed filing data is available for this year.$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