Civic Intelligence

Martha'S Vineyard Skate Park Associ

EIN 04-3575583 • 501(c)3 • Vineyard Haven, MA

Revoked990-N Coverage

Profile

To build and maintain a skate park designed for skateboard and inline-skate participants for the community of martha's vineyard, massachusetts

Revocation date: May 15, 2024

PO Box 1297Vineyard Haven, MA 02568

mvskatepark.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

16th percentile

-41%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

46th percentile

-4.7%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

474%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$185,850

Down $9,133 (-4.7%) from 2019

Liabilities

Flat

$0

Flat from 2019

Net Assets

Down

$185,850

Down $9,133 (-4.7%) from 2019

Operations
Liabilities / Revenue62nd percentileNet Margin16th percentile

Revenue

Up

$24,702

Up $20,398 (+474%) from 2019

Expenses

Up

$34,889

Up $2,188 (+6.7%) from 2019

Net Income

Up

-$10,187

Up $18,210 (+64%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2017: $243,153Liabilities 2017: $0Net Assets 2017: $243,1532017Assets 2018: $223,380Liabilities 2018: $0Net Assets 2018: $223,3802018Assets 2019: $194,983Liabilities 2019: $0Net Assets 2019: $194,9832019Assets 2020: $185,850Liabilities 2020: $0Net Assets 2020: $185,8502020

Highlighted filing

2020

Assets$185,850
Liabilities$0
Net Assets$185,850
Open 2020 Filing

Operations Trend

Revenue Growth98th percentile

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

$300K$200K$100K$0-$100KRevenue 2017: $217,067Expenses 2017: $27,804Net Income 2017: $189,2632017Revenue 2018: $2,927Expenses 2018: $22,700Net Income 2018: -$19,7732018Revenue 2019: $4,304Expenses 2019: $32,701Net Income 2019: -$28,3972019Revenue 2020: $24,702Expenses 2020: $34,889Net Income 2020: -$10,1872020

Highlighted filing

2020

Revenue$24,702
Expenses$34,889
Net Income-$10,187
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$185,850
Liabilities
$0
Net assets
$185,850
Revenue
$24,702
Expenses
$34,889
Net income
-$10,187
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$0.25$0.35$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.04$0.33$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.03$0.23$0.20
2017Summary only. Only limited summary data is available for this year.$2.43$0.00$2.43$2.17$0.28$1.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 29, 2021
Return Version
2020v4.0
Gross Receipts
$24,702
Mission and Program Overview

Mission

To build and maintain a skate park designed for skateboard and inline-skate participants for the community of martha's vineyard, massachusetts

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$194,983$185,850▼ $9,133
Land, Buildings, and Equipment, Net$166,897$153,334▼ $13,563
Cash and Non-Interest-Bearing Accounts$28,086$32,516▲ $4,430
Total Assets$194,983$185,850▼ $9,133
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$194,983$185,850▼ $9,133
Total Liabilities and Net Assets / Fund Balance$194,983$185,850▼ $9,133

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$153,334$166,932$320,266
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Erik AlbertPresident
Kelly BowseSecretary
Richard HammondTreasurer
Nick BriggsVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$24,699
Investment Income
$3
Other Revenue
$0
Change in Net Assets
$-10,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$14,088--$14,088
Depreciation Depletion$13,563--$13,563
Insurance-$5,760-$5,760
Fees for Services Accounting-$1,260-$1,260
Office Expenses$218--$218
Total Functional Expenses$27,869$7,020$0$34,889
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
No
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
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, Page 6, Part VI, Line 9

“Erik albert po box 2546 oak bluffs, ma 02557 nick briggs 4 log cabin rd west tisbury, ma 02575 richard hammond po box 484 west tisbury, ma 02575 kelly bowse 77 columbian ave oak bluffs, ma 02557”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
MARTHA'S VINEYARD SKATE PARK ASSOCI
EIN
04-3575583
Phone
5086936888
Address
PO BOX 1297, VINEYARD HAVEN, MA 02568

Signing Officer

Name
Richard Hammond
Title
Treasurer
Phone
5086936888
Signed
2021-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Albert
Formed
2001
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Heritage Accounting & Tax Services
Address
335 COTUIT RD UNIT 4, SANDWICH, MA 02563-5109
Preparer
Peter G Lemiresrcpa
Phone
5088880086
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“State filing fees 35 0 0 consulting 356 0 0 construction 13,197 0 0 contract labor 500 0 0 total 14,088 0 0”

Raw XML Appendix280 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum05086936888
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 484
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GoverningBodyVotingMembersCnt04
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IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InvestmentIncomeGrp/ExclusionAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0166932
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0166897
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IRS990/LandBldgEquipCostOrOtherBssAmt0320266
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0194983
IRS990/NetAssetsOrFundBalancesEOYAmt0185850
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0218
IRS990/OfficeExpensesGrp/TotalAmt0218
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/PYContributionsGrantsAmt050
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0194983
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATE FILING FEES 35 0 0 CONSULTING 356 0 0 CONSTRUCTION 13,197 0 0 CONTRACT LABOR 500 0 0 TOTAL 14,088 0 0
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-29
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ReturnHeader/Filer/EIN0043575583
ReturnHeader/Filer/PhoneNum05086936888
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ReturnHeader/Filer/USAddress/ZIPCd002568
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0025635109
ReturnHeader/PreparerPersonGrp/PhoneNum05088880086
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER G LEMIRESRCPA
ReturnHeader/ReturnTs02021-11-15T10:40:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICHARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAMMOND
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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