Civic Intelligence

Westport Arts Center

990 • Fiscal year 2020 • EIN 06-0890501

Jul 01, 2019 to Jun 30, 2020 • Filed on May 14, 2021

19 Newtown TurnpikeWestport, CT 06880

(203) 222-7070

Siviq Scores

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

Liabilities / Assets

57th percentile

0.15x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.28x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

7th percentile

-54%

Higher net margin than 7% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$110,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

3rd percentile

-30%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-32%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,634,709

Down $694,849 (-30%) from 2019

Net Assets

Down

$1,390,944

Down $774,473 (-36%) from 2019

Liabilities

Up

$243,765

Up $79,624 (+49%) from 2019

Revenue

Down

$871,010

Down $414,332 (-32%) from 2019

Expenses

Up

$1,340,219

Up $384,902 (+40%) from 2019

Net Income

Down

-$469,209

Down $799,234 (-242%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $599,407Liabilities 2010: $0Net Assets 2010: $599,4072010Assets 2011: $555,914Liabilities 2011: $0Net Assets 2011: $555,9142011Assets 2012: $1,523,355Liabilities 2012: $0Net Assets 2012: $1,523,3552012Assets 2013: $1,721,538Liabilities 2013: $0Net Assets 2013: $1,721,5382013Assets 2014: $1,921,264Liabilities 2014: $25,918Net Assets 2014: $1,895,3462014Assets 2015: $2,253,338Liabilities 2015: $8,644Net Assets 2015: $2,244,6942015Assets 2016: $1,962,910Liabilities 2016: $16,049Net Assets 2016: $1,946,8612016Assets 2017: $1,945,563Liabilities 2017: $26,162Net Assets 2017: $1,919,4012017Assets 2018: $1,817,951Liabilities 2018: $31,538Net Assets 2018: $1,786,4132018Assets 2019: $2,329,558Liabilities 2019: $164,141Net Assets 2019: $2,165,4172019Assets 2020: $1,634,709Liabilities 2020: $243,765Net Assets 2020: $1,390,9442020Assets 2021: $2,832,427Liabilities 2021: $397,106Net Assets 2021: $2,435,3212021Assets 2022: $2,504,812Liabilities 2022: $325,846Net Assets 2022: $2,178,9662022Assets 2023: $5,899,325Liabilities 2023: $2,389,545Net Assets 2023: $3,509,7802023Assets 2024: $5,691,853Liabilities 2024: $2,217,150Net Assets 2024: $3,474,7032024Assets 2025: $5,426,001Liabilities 2025: $2,291,182Net Assets 2025: $3,134,8192025

Highlighted filing

2020

Assets$1,634,709
Liabilities$243,765
Net Assets$1,390,944

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $642,2432010Expenses 2011: $755,1012011Revenue 2012: $1,821,729Expenses 2012: $811,515Net Income 2012: $1,010,2142012Revenue 2013: $826,870Expenses 2013: $767,775Net Income 2013: $59,0952013Revenue 2014: $969,979Expenses 2014: $837,253Net Income 2014: $132,7262014Revenue 2015: $1,418,119Expenses 2015: $841,141Net Income 2015: $576,9782015Revenue 2016: $518,016Expenses 2016: $850,289Net Income 2016: -$332,2732016Revenue 2017: $817,042Expenses 2017: $957,653Net Income 2017: -$140,6112017Revenue 2018: $772,854Expenses 2018: $906,532Net Income 2018: -$133,6782018Revenue 2019: $1,285,342Expenses 2019: $955,317Net Income 2019: $330,0252019Revenue 2020: $871,010Expenses 2020: $1,340,219Net Income 2020: -$469,2092020Revenue 2021: $2,286,272Expenses 2021: $1,337,376Net Income 2021: $948,8962021Revenue 2022: $1,556,598Expenses 2022: $1,589,197Net Income 2022: -$32,5992022Revenue 2023: $3,248,786Expenses 2023: $1,588,122Net Income 2023: $1,660,6642023Revenue 2024: $1,178,535Expenses 2024: $1,546,272Net Income 2024: -$367,7372024Revenue 2025: $1,212,833Expenses 2025: $1,548,615Net Income 2025: -$335,7822025

Highlighted filing

2020

Revenue$871,010
Expenses$1,340,219
Net Income-$469,209
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 14, 2021
Return Version
2019v5.1
Gross Receipts
$2,037,279
Mission and Program Overview

Mission

To develop world-class, thought-provoking and creative programs for adults, kids and teens at all levels of expertise. Wac provides access to both the best of the global arts community and local artistic experiences.

MoCA Westport's mission is to build a deeper understanding of, and passion for, the arts by presenting thought provoking and relevant arts experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,741,164$955,810▼ $785,354
Land, Buildings, and Equipment, Net-$512,002-
Cash and Non-Interest-Bearing Accounts$224,856$87,122▼ $137,734
Pledges and Grants Receivable$51,180$0▼ $51,180
Prepaid Expenses and Deferred Charges$0$22,772▲ $22,772
Inventories for Sale or Use$0$6,003▲ $6,003
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,214,811$1,634,709▼ $580,102
Other Assets Total$197,611$51,000▼ $146,611
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$137,500▲ $137,500
Accounts Payable and Accrued Expenses$174,141$106,265▼ $67,876
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$174,141$243,765▲ $69,624
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,725,513$1,163,805▼ $561,708
Net Assets Without Donor Restrictions$315,157$227,139▼ $88,018
Total Net Assets Fund Balance$2,040,670$1,390,944▼ $649,726
Total Liabilities and Net Assets / Fund Balance$2,214,811$1,634,709▼ $580,102

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$507,908$52,650$560,558
Equipment$4,094$579$4,673

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,358,229-▲ $93,786$288,210$1,163,805
2018$1,344,159-▲ $89,786$75,716$1,358,229
2017$1,276,323-▲ $85,311$17,475$1,344,159
2016$1,234,351-▲ $99,854$57,882$1,276,323
2015$1,287,979-▼ $4,758$48,870$1,234,351
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amanda InnesExecutive DirectorFT$110,000$110,000

Board Members and Trustees

NameTitle
Bill FeltonChairman
Shari Lebowitz1st Vice President
Michael Kalman2nd Vice President
Thomas Hofstetter3rd Vice President
Andy McgradeDirector
Bonnie EdelmanDirector
Deb Murtaugh MurphyDirector
Deirdre PriceDirector
Derek GoodmanDirector
Doug TirolaDirector
Gary CosgraveDirector
Jane PreiserDirector
John VaccaroDirector
Joyce PaukerDirector
Joyce ThompsonDirector
Kristin FosterDirector
Leonard Everett FischerDirector
Oliver PurscheDirector
Rachel a PencuDirector
ruth mannesExecutive Director
Elizabeth StrickSecretary
Michael DelgassTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$451,547
Program Service Revenue
$118,556
Investment Income
$293,974
Other Revenue
$6,933
All Other Contributions
$418,647
Change in Net Assets
$-469,209

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$52,464Fair Market Value
Other Non Cash Contri Table1$6,500Fair market value
Total Noncash Contributions6$58,964-

Audited Revenue Reconciliation

Revenue per Audited Statements
$865,340
Revenue Not Reported on Financial Statements
$5,670
Revenue Not Reported on Form 990
$-175,214
Total Revenue per Audited Statements
$690,126
Total Revenue per Form 990
$871,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$714,992
Salaries, Compensation, and Employee Benefits$625,227
Total Fundraising Expense$236,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,706$171,573$72,757$417,036
Current Officers, Directors, Trustees, and Key Employees$65,056$41,311$41,311$147,678
Occupancy$105,380$12,254$4,901$122,535
Advertising$65,984$10,448$31,123$107,555
Office Expenses$54,894$20,330$30,464$105,688
Depreciation Depletion$45,777$5,323$2,129$53,229
Fees for Services Other$27,113$10,900$9,038$47,051
Other Expenses$14,179-$24,980$39,159
Payroll Taxes$13,754$9,817$7,242$30,813
Other Employee Benefits$16,055$6,091$7,554$29,700
Insurance$13,978$1,383$1,383$16,744
Fees for Services Accounting-$13,000-$13,000
Fees for Service Investment Mgmnt Fees-$5,670-$5,670
Information Technology$3,300$1,100$1,100$5,500
Fees for Services Legal--$2,100$2,100
Total Functional Expenses$794,937$309,200$236,082$1,340,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,340,219
Total Expenses per Audited Statements$1,339,852
Expenses per Audited Statements$1,334,549
Expenses Not Reported on Financial Statements$5,670
Expenses Not Reported on Form 990$5,303
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Review of Form 990, Form 990 Part VI Question 11A/11B

Prior to filing form 990, the finance and audit committee and the executive director review the return and approve the information. Any required information from board members is acquired. Form 990 is then circulated to the board of directors for review, questions and comments. Form 990 is then signed and filed.

Compensation, Form 990 Part VI Question 15A

The executive director's compensation is approved by the executive committee of the board. Surveys and review of comparable compensation levels are reviewed and considered in determining compensation level.

Compensation, Form 990 Part VI Question 15B

Compensation for key employees is reviewed and approved by the executive director and executive committee of the board.

Conflict of Interest Monitoring, Form 990 Part VI Question 12C

The center's board annually review and disclose any conflicts of interest to the officers and management. Any instances of a conflict for employees or volunteers are disclosed as soon as any would occur.

Filing and Contact Details

Filer

Filer Name
Moca Westport Inc
EIN
06-0890501
In Care Of
% RUTH MANNES
Phone
2032227070
Address
19 Newtown Turnpike, Westport, CT 06880

Signing Officer

Name
Ruth Mannes
Title
Executive Director
Phone
2032227070
Signed
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth Mannes
Formed
1988
Legal Domicile
Ct
Voting Board Members
21
Independent Board Members
21
Employees
9
Volunteers
50

Preparer

Firm
PKF O'Connor Davies LLP
Address
Four Corporate Dr Suite 488, Shelton, CT 06484
Preparer
Alberto C Martins CPA
Phone
2039293535
Supplemental Narrative

Additional Explanations

Other Program Services, Form 990 Part III, Question 4D

THE CENTER PROVIDED THE FOLLOWING OTHER PROGRAM SERVICES FOR THE FISCAL YEAR 2020: The Academy Mission The Academy at MoCA Westport supports the community by providing learning opportunities for all ages. The Academy is committed to programming that fosters a growth mindset in its participants, while blending visual arts, music, wellness and academic themes throughout its wide array of course offerings. Our goal is to help our students perceive art, music, themselves and the world around them more clearly, and to enhance sensory awareness that connects us to the world around us. Moca Westport holds a yearly "Call to Art" for all high school students throughout the region, Westchester, Connecticut, and New England, as well as creating and guiding a Teen Council of local teenagers. The Visual Arts of Moca offers over 4 exhibitions a year, both internationally acclaimed artists as well as emerging artists both nationally and locally, as well as collaborating on group exhibitions and shows with the Westport Farmers Market, the Westport Art Collection, NXTHVN, and the Art Space of Norwalk.

Oversight Process, Form 990 Part XII Question 2C

The center's executive director and audit committee assume responsibility for oversight of the audit of the financial statements and selection of independent accountant. The center's executive director, audit committee and bookkeeper hold a regularly scheduled conference call to discuss the center's monthly financial results, comparison to budget, and outlook for the remainder of the fiscal year. The results of the conference call are shared with the executive committee and full board each month.

Financial Statement Notes

Part V, line 4 - Endowment Funds

The Endowment funds are restricted for the support of the Chamber Music Program of the Center, Center's Classical Music Program, operating expenses, capital improvements (once every five years) and an annual music competition.

Part III, Line 4 Collection of Art

The center received rare books during the 2017 fiscal year which it plans to exhibit at the center in furtherance of its mission.

Part XII, Line 2D other revenue reconciling

Cost of sales from gift shop is netted against sales on Form 990, Part VIII, Line 10b

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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/Desc0VISUAL ARTS Mission - MoCA Westport presents the art of today to build a dialogue, to affect our perceptions and beliefs, and to create transformative experiences. From local to national to international artists, our exhibitions and supporting programming both reflect and critically examine our society (or our world). MOCA WESTPORT SERVES THE REGION WITH SPECIAL EXHIBITIONS OF EXCEPTIONAL ART FROM ARTISTS AROUND THE WORLD, IN ADDITION TO PROVIDING REGIONAL ARTISTS AN IMPORTANT OPPORTUNITY TO BE REVIEWED AND JURIED INTO AN ANNUAL SUMMER EXHIBITION HIGHLIGHTING THE EXCEPTIONAL TALENT OF THE AREA. THE CENTER'S EXHIBITIONS ARE DESIGNED TO INSPIRE PASSION AND DISCOVERY AND TO BUILD APPRECIATION FOR THE ARTS. VISUAL ARTS PROGRAMS ARE CREATED TO OFFER A PLATFORM FOR DIALOGUE, CREATE CONVERSATION AND TO HAVE A POSITIVE IMPACT ON THE COMMUNITY. ENTRANCE TO THE CENTER IS FREE AND OPEN TO THE PUBLIC. MEMBERSHIP TO THE CENTER IS OFFERED TO INDIVIDUALS, FAMILIES, PARTNER ORGANIZATIONS AND SPONSORS. THROUGH OUR GUEST CURATOR PROGRAM, THE CENTER WORKS TO BRING THE VISION OF THE NOTABLE CURATORS, ART HISTORIANS, GALLERISTS, AND CRITICS TO CREATE ORIGINAL EXHIBITIONS ON CONTEMPORARY THEMES AND SUBJECT MATTER THAT ENGAGES THE BROADER COMMUNITY. COORDINATED PROGRAMING ACCROSS THE oRGANIZATION, WITH YOUTH EDUCATION, ADULT WORKSHOPS, PARTNER pROGRAMS, AND SPECIAL EVENTS FOSTERS AN OPEN EXCHANGE OF IDEAS, WITH THE EXHIBITIONS SERVING AS THE PLATFORM FOR DISCUSSION.
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IRS990/Form990PartVIISectionAGrp/PersonNm19Kristin Foster
IRS990/Form990PartVIISectionAGrp/PersonNm20ruth mannes
IRS990/Form990PartVIISectionAGrp/PersonNm21BONNIE EDELMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt113RD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt142ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt181ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
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IRS990/GrossReceiptsAmt02037279
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IRS990/MissionDesc0MoCA Westport is a destination for contemporary visual arts exhibitions, music performances, and comprehensive arts education. Our mission is to build a deeper understanding of, and passion for, the arts by presenting thought provoking and relevant arts experiences. By sharing a diversity of genres and perspectives, MoCA Westport strives to positively impact the community, and to connect and captivate the local, national, and international audience that we serve.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$2.29$3.13$1.21$1.55$0.34
2024Detailed filing. Detailed filing data is available for this year.$5.69$2.22$3.47$1.18$1.55$0.37
2023Detailed filing. Detailed filing data is available for this year.$5.90$2.39$3.51$3.25$1.59$1.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.33$2.18$1.56$1.59$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.40$2.44$2.29$1.34$0.95
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.24$1.39$0.87$1.34$0.47
2019Summary only. Only limited summary data is available for this year.$2.33$0.16$2.17$1.29$0.96$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.03$1.79$0.77$0.91$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.03$1.92$0.82$0.96$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.96$0.02$1.95$0.52$0.85$0.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.01$2.24$1.42$0.84$0.58
2014Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.90$0.97$0.84$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.72$0.00$1.72$0.83$0.77$0.06
2012Summary only. Only limited summary data is available for this year.$1.52$0.00$1.52$1.82$0.81$1.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$0.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.64