Civic Intelligence

Community Images Inc.

990 • Fiscal year 2018 • EIN 04-3407257

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 17, 2019

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

76th percentile

0.07x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.04x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$58,151

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$269,010

Down $64,271 (-19%) from 2017

Net Assets

Down

$250,584

Down $59,973 (-19%) from 2017

Liabilities

Down

$18,426

Down $4,298 (-19%) from 2017

Revenue

Up

$424,274

Up $67,115 (+19%) from 2017

Expenses

Up

$484,247

Up $121,835 (+34%) from 2017

Net Income

Down

-$59,973

Down $54,720 (-1042%) from 2017

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

2018

Assets$269,010
Liabilities$18,426
Net Assets$250,584

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

2018

Revenue$424,274
Expenses$484,247
Net Income-$59,973
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 17, 2019
Return Version
2018v3.1
Gross Receipts
$448,408
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$142,167$134,637▼ $7,530
Cash and Non-Interest-Bearing Accounts$160,581$113,324▼ $47,257
Accounts Receivable$11,375$3,681▼ $7,694
Prepaid Expenses and Deferred Charges$2,624$1,134▼ $1,490
Total Assets$333,281$269,010▼ $64,271
Other Assets Total$16,534$16,234▼ $300
Liabilities
Accounts Payable and Accrued Expenses$14,948$10,304▼ $4,644
Deferred Revenue$7,453$7,850▲ $397
Other Liabilities$323$272▼ $51
Total Liabilities$22,724$18,426▼ $4,298
Net Assets / Fund Balance
Unrestricted Net Assets$310,557$250,584▼ $59,973
Total Net Assets Fund Balance$310,557$250,584▼ $59,973
Total Liabilities and Net Assets / Fund Balance$333,281$269,010▼ $64,271

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$125,312$47,611$172,923
Equipment$728$96,167$96,895
Other Land Buildings$8,597$11,412$20,009
Other Assets Org$15,570--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Doug JonesExecutive Director$58,151$58,151

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$153,075
Program Service Revenue
$199,703
Investment Income
$491
Other Revenue
$71,005
All Other Contributions
$77,206
Change in Net Assets
$-59,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,963
Salaries, Compensation, and Employee Benefits$195,284
Total Fundraising Expense$18,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$65,791$39,549-$105,340
Occupancy$82,935$20,057-$102,992
Current Officers, Directors, Trustees, and Key Employees$19,384$19,384$19,383$58,151
All Other Expenses$24,373$1,657$564$26,594
Other Employee Benefits$-6,465$26,963$-3,628$16,870
Payroll Taxes$11,214$2,226$1,483$14,923
Fees for Services Management-$12,230-$12,230
Travel$8,431$-136-$8,295
Depreciation Depletion-$7,830-$7,830
Office Expenses$2,414$3,577$326$6,317
Insurance$274$5,282-$5,556
Advertising$4,301$20-$4,321
Other Expenses$1,990$1,350$500$3,340
Fees for Services Other$1,367--$1,367
Total Functional Expenses$316,454$149,066$18,727$484,247
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$272
Other liabilities-
meals tax payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

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 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
2019-06-17
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
16
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/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015276
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1786
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015276
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1786
IRS990/OtherRevenueTotalAmt016062
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01483
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02226
IRS990/PayrollTaxesGrp/ProgramServicesAmt011214
IRS990/PayrollTaxesGrp/TotalAmt014923
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02624
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01134
IRS990/PrincipalOfficerNm0John Strachan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0Film Exhibitions
IRS990/ProgramServiceRevenueGrp/Desc1Other programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0190951
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18752
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0190951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18752
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0130337
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0333
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0206191
IRS990/PYOtherRevenueAmt057343
IRS990/PYProgramServiceRevenueAmt0169146
IRS990/PYRevenuesLessExpensesAmt0-5253
IRS990/PYSalariesCompEmpBnftPaidAmt0156221
IRS990/PYTotalExpensesAmt0362412
IRS990/PYTotalRevenueAmt0357159
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-59973
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013550
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0153075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0130337
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0202245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0151063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0152056
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0788776
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt014041
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt016613
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018679
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt020135
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt092355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0265230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0216224
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0189408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0192479
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0171903
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01035244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt014041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016613
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018679
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt092355
IRS990ScheduleA/InvestmentIncomeCYPct00.04690
IRS990ScheduleA/InvestmentIncomePYPct00.05250
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt016062
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt012879
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt015575
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05638
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02863
IRS990ScheduleA/OtherIncome509Grp/TotalAmt053017
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.92620
IRS990ScheduleA/PublicSupportPY509Pct00.92620
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01824020
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0418305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0346561
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0391653
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0343542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0323959
IRS990ScheduleA/Total509Grp/TotalAmt01824020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0448408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0376053
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0430115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0367859
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0346957
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01969392
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0125312
IRS990ScheduleD/BuildingsGrp/DepreciationAmt047611
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0172923
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt0728
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096167
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt096895
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0237
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1427
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt215570
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0goodwill
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1goodwill
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Donation of film related
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Williamstown Film Festival Assets
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08597
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011412
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2meals tax payable

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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits