Civic Intelligence

Art Barn Community Theater Inc.

990 • Fiscal year 2023 • EIN 04-3478044

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 15, 2024

PO Box 470504Brookline Village, MA 02447

(671) 721-9333

Siviq Scores

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

Liabilities / Assets

88th percentile

0.57x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.32x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$97,666

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

88th percentile

50%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

26%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$341,260

Up $113,577 (+50%) from 2022

Net Assets

Up

$146,039

Up $21,262 (+17%) from 2022

Liabilities

Up

$195,221

Up $92,315 (+90%) from 2022

Revenue

Up

$615,187

Up $127,817 (+26%) from 2022

Expenses

Up

$593,925

Up $100,812 (+20%) from 2022

Net Income

Up

$21,262

Up $27,005 (+470%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $157,081Liabilities 2011: $46,167Net Assets 2011: $110,9142011Assets 2012: $215,594Liabilities 2012: $54,876Net Assets 2012: $160,7182012Assets 2013: $270,494Liabilities 2013: $91,352Net Assets 2013: $179,1422013Assets 2014: $307,126Liabilities 2014: $101,968Net Assets 2014: $205,1582014Assets 2015: $299,650Liabilities 2015: $101,813Net Assets 2015: $197,8372015Assets 2016: $371,553Liabilities 2016: $171,552Net Assets 2016: $200,0012016Assets 2017: $384,472Liabilities 2017: $194,981Net Assets 2017: $189,4912017Assets 2018: $306,659Liabilities 2018: $117,122Net Assets 2018: $189,5372018Assets 2019: $373,944Liabilities 2019: $244,261Net Assets 2019: $129,6832019Assets 2020: $210,218Liabilities 2020: $79,258Net Assets 2020: $130,9602020Assets 2021: $256,564Liabilities 2021: $126,044Net Assets 2021: $130,5202021Assets 2022: $227,683Liabilities 2022: $102,906Net Assets 2022: $124,7772022Assets 2023: $341,260Liabilities 2023: $195,221Net Assets 2023: $146,0392023Assets 2024: $352,844Liabilities 2024: $232,741Net Assets 2024: $120,1032024

Highlighted filing

2023

Assets$341,260
Liabilities$195,221
Net Assets$146,039

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $239,0742011Expenses 2012: $290,5122012Revenue 2013: $345,283Expenses 2013: $326,859Net Income 2013: $18,4242013Revenue 2014: $407,460Expenses 2014: $381,444Net Income 2014: $26,0162014Revenue 2015: $405,246Expenses 2015: $412,567Net Income 2015: -$7,3212015Revenue 2016: $429,856Expenses 2016: $427,692Net Income 2016: $2,1642016Revenue 2017: $544,432Expenses 2017: $554,942Net Income 2017: -$10,5102017Revenue 2018: $565,269Expenses 2018: $565,223Net Income 2018: $462018Revenue 2019: $582,883Expenses 2019: $642,737Net Income 2019: -$59,8542019Revenue 2020: $537,432Expenses 2020: $536,155Net Income 2020: $1,2772020Revenue 2021: $274,662Expenses 2021: $275,102Net Income 2021: -$4402021Revenue 2022: $487,370Expenses 2022: $493,113Net Income 2022: -$5,7432022Revenue 2023: $615,187Expenses 2023: $593,925Net Income 2023: $21,2622023Revenue 2024: $612,770Expenses 2024: $638,706Net Income 2024: -$25,9362024

Highlighted filing

2023

Revenue$615,187
Expenses$593,925
Net Income$21,262
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 15, 2024
Return Version
2022v5.0
Gross Receipts
$615,187
Mission and Program Overview

Mission

To provide a warm and creative after school and summer program for children from pre-school through high school. All students are active participants in all aspects of the productions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$215,543$341,260▲ $125,717
Prepaid Expenses and Deferred Charges$6,840--
Pledges and Grants Receivable$5,300--
Total Assets$227,683$341,260▲ $113,577
Liabilities
Deferred Revenue$95,545$182,521▲ $86,976
Accounts Payable and Accrued Expenses$7,361$12,700▲ $5,339
Total Liabilities$102,906$195,221▲ $92,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$124,777$146,039▲ $21,262
Total Net Assets Fund Balance$124,777$146,039▲ $21,262
Total Liabilities and Net Assets / Fund Balance$227,683$341,260▲ $113,577
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew KossackExecutive DirectorFT$86,333$11,333$97,666
Macmillan LeslieAssociate DirectorFT$54,667$11,333$66,000
Laura CohenAccountantPT$5,500-$5,500

Board Members and Trustees

NameTitle
Susie GalvinPresident
Vanessa TrienVice President
Anna CowenhovenDirector
Gavin AndrewsDirector
Jin SukDirector
Katie SawatzkyDirector
Laura GurryDirector
Lynn HarrisDirector
Melissa DullaDirector
Melissa Hale WoodmanDirector
Meredith SaillantDirector
Sarah SuppleDirector
Molly ZukerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$193,023
Program Service Revenue
$422,164
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120,599
Change in Net Assets
$21,262

Audited Revenue Reconciliation

Revenue per Audited Statements
$615,187
Total Revenue per Audited Statements
$615,187
Total Revenue per Form 990
$615,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$350,834
Other Expenses$243,091
Total Fundraising Expense$22,208
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,620--$163,620
Current Officers, Directors, Trustees, and Key Employees$105,750$28,200$7,050$141,000
Occupancy$64,632$7,345$1,469$73,446
Payroll Taxes$20,722$2,355$471$23,548
Other Employee Benefits$19,946$2,267$453$22,666
Other Expenses$2,963$600$11,117$14,080
Fees for Services Accounting-$12,825-$12,825
Insurance$5,268$6,886$120$12,274
Office Expenses$5,124$5,806$10$10,940
Total Functional Expenses$500,590$71,127$22,208$593,925

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$593,925
Total Expenses per Audited Statements$593,925
Total Expenses per Form 990$593,925
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Board treasurer reviews the 990 prior to filing.

CEO executive director top management comp Part VI line 15A

The Board approves the compensation for the Co-Executive Directors. They compare salaries to industry standards.

Other officer or key employee compensation Part VI line 15B

The Board approves the compensation for the key employees. They compare salaries to industry standards.

Governing documents etc available to public Part VI line 19

These documents are available via the Massachusetts Attorney generals website. The organizations form 990 is available from the Massachusetts Attorney generals office as well as by request.

Filing and Contact Details

Filer

Filer Name
ArtBarn Community Theater Inc
EIN
04-3478044
Address
PO Box 470504, Brookline Village, MA 02447

Signing Officer

Name
Molly Zuker
Title
Treasurer
Phone
6179750050
Signed
2024-04-15
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
14
Employees
24

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0453
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02267
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019946
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022666
IRS990/OtherExpensesGrp/Desc0Production exp
IRS990/OtherExpensesGrp/Desc1Bank and processing fees
IRS990/OtherExpensesGrp/Desc2Storage expenses
IRS990/OtherExpensesGrp/Desc3Marketing and fundraising ex
IRS990/OtherExpensesGrp/FundraisingAmt01398
IRS990/OtherExpensesGrp/FundraisingAmt1120
IRS990/OtherExpensesGrp/FundraisingAmt211117
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04843
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1600
IRS990/OtherExpensesGrp/ProgramServicesAmt082204
IRS990/OtherExpensesGrp/ProgramServicesAmt125081
IRS990/OtherExpensesGrp/ProgramServicesAmt25280
IRS990/OtherExpensesGrp/ProgramServicesAmt32963
IRS990/OtherExpensesGrp/TotalAmt082204
IRS990/OtherExpensesGrp/TotalAmt131322
IRS990/OtherExpensesGrp/TotalAmt26000
IRS990/OtherExpensesGrp/TotalAmt314080
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163620
IRS990/OtherSalariesAndWagesGrp/TotalAmt0163620
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0471
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02355
IRS990/PayrollTaxesGrp/ProgramServicesAmt020722
IRS990/PayrollTaxesGrp/TotalAmt023548
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt05300
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06840
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0Acting Classes tuition
IRS990/ProgramServiceRevenueGrp/Desc1Ticket sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0373313
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148851
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0373313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148851
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0149710
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0185702
IRS990/PYOtherRevenueAmt029
IRS990/PYProgramServiceRevenueAmt0337631
IRS990/PYRevenuesLessExpensesAmt0-5743
IRS990/PYSalariesCompEmpBnftPaidAmt0307411
IRS990/PYTotalExpensesAmt0493113
IRS990/PYTotalRevenueAmt0487370
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt021262
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt038191
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt033300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt040000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt028800
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0165291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0193023
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt097778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0153202
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0168569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0123635
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0736207
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0422164
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0337631
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0121371
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0368863
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0459248
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01709277
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt089
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0118
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93240
IRS990ScheduleA/PublicSupportPY509Pct00.93840
IRS990ScheduleA/PublicSupportTotal509Amt02280193
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt038191
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt033300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt040000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt028800
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0165291
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0615187
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0435409
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0274573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0537432
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0582883
IRS990ScheduleA/Total509Grp/TotalAmt02445484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0615187
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0435438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0274662
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0537432
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0582883
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02445602
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/ExpensesSubtotalAmt0593925
IRS990ScheduleD/RevenueSubtotalAmt0615187
IRS990ScheduleD/TotalExpensesPerForm990Amt0593925
IRS990ScheduleD/TotalRevenuePerForm990Amt0615187
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0615187
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0593925
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board treasurer reviews the 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board approves the compensation for the Co-Executive Directors. They compare salaries to industry standards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board approves the compensation for the key employees. They compare salaries to industry standards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These documents are available via the Massachusetts Attorney generals website. The organizations form 990 is available from the Massachusetts Attorney generals office as well as by request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.53$2.33$1.20$6.13$6.39$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.41$1.95$1.46$6.15$5.94$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.28$1.03$1.25$4.87$4.93$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$1.26$1.31$2.75$2.75$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.79$1.31$5.37$5.36$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.74$2.44$1.30$5.83$6.43$0.60
2018Detailed filing. Detailed filing data is available for this year.$3.07$1.17$1.90$5.65$5.65$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$1.95$1.89$5.44$5.55$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$1.72$2.00$4.30$4.28$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.00$1.02$1.98$4.05$4.13$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.07$1.02$2.05$4.07$3.81$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.91$1.79$3.45$3.27$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.55$1.61$2.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.46$1.11$2.39