Civic Intelligence

Westport Arts Center

EIN 06-0890501 • 501(c)3 • Westport, CT

Profile

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.

19 Newtown TurnpikeWestport, CT 06880

www.westportartscenter.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.42x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

1.89x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

20th percentile

-4.7%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.9%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$5,426,001

Down $265,852 (-4.7%) from 2024

Liabilities

Up

$2,291,182

Up $74,032 (+3.3%) from 2024

Net Assets

Down

$3,134,819

Down $339,884 (-9.8%) from 2024

Revenue

Up

$1,212,833

Up $34,298 (+2.9%) from 2024

Expenses

Up

$1,548,615

Up $2,343 (+0.2%) from 2024

Net Income

Up

-$335,782

Up $31,955 (+8.7%) from 2024

Trend Graphs

Balance Sheet Trend

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

$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

2025

Assets$5,426,001
Liabilities$2,291,182
Net Assets$3,134,819

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$1,212,833
Expenses$1,548,615
Net Income-$335,782

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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 7, 2024
Return Version
2023v5.1
Gross Receipts
$1,791,771
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 ct's mission is to build a deeper understanding of, and passion for, the arts by presenting thought provoking programs and relevant arts experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,260,234$3,238,948▼ $21,286
Investments in Publicly Traded Securities$1,219,222$1,091,698▼ $127,524
Pledges and Grants Receivable$466,845$502,537▲ $35,692
Savings and Temporary Cash Investments$212,080--
Cash and Non-Interest-Bearing Accounts$41,108$102,575▲ $61,467
Inventories for Sale or Use$9,344--
Prepaid Expenses and Deferred Charges$27,822$2,043▼ $25,779
Accounts Receivable-$2,000-
Total Assets$5,899,325$5,691,853▼ $207,472
Other Assets Total$662,670$752,052▲ $89,382
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,150,000$2,109,102▼ $40,898
Accounts Payable and Accrued Expenses$149,769$58,676▼ $91,093
Escrow Account Liability$32,615$30,615▼ $2,000
Other Liabilities$20,656$13,769▼ $6,887
Deferred Revenue$36,505$4,988▼ $31,517
Total Liabilities$2,389,545$2,217,150▼ $172,395
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,843,141$1,777,996▼ $65,145
Net Assets With Donor Restrictions$1,666,639$1,696,707▲ $30,068
Total Net Assets Fund Balance$3,509,780$3,474,703▼ $35,077
Total Liabilities and Net Assets / Fund Balance$5,899,325$5,691,853▼ $207,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,411,134$118,990$2,530,124
Land$750,000-$750,000
Equipment$82,329$53,907$136,236
Other Land Buildings$-4,515$4,515-
Other Assets Org$6,333--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,065,875-▲ $103,142$64,926$1,104,091
2022$1,035,141-▲ $81,338$50,614$1,065,865
2021$1,391,874-▼ $132,240$224,493$1,035,141
2020$1,163,805-▲ $228,069$0$1,391,874
2019$1,358,229-▲ $93,786$288,210$1,163,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruth MannesExecutive DirectorFT$102,274$102,274

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$658,415
Program Service Revenue
$233,271
Investment Income
$42,377
Other Revenue
$244,472
All Other Contributions
$621,433
Change in Net Assets
$-367,737

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
Works of Art1$82,950Appraisal
Other Non Cash Contri Table1$8,422Average Selling Pric
Total Noncash Contributions2$91,372-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,368,449
Revenue Not Reported on Financial Statements
$-189,913
Revenue Not Reported on Form 990
$138,872
Other Revenue Adjustments
$-189,913
Total Revenue per Audited Statements
$1,507,321
Total Revenue per Form 990
$1,178,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$872,133
Salaries, Compensation, and Employee Benefits$674,139
Total Fundraising Expense$269,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$391,067$130,131$152,941$674,139
Fees for Services Management$2,700$47,568$68,426$118,694
Depreciation Depletion$77,144$3,592$898$81,634
Interest$73,221$3,409$852$77,482
Advertising$6,696$41,520$26,072$74,288
Office Expenses$40,483$17,275$12,517$70,275
Other Expenses$44,600$4,338$1,084$44,600
All Other Expenses$40,286$2,446$1,458$44,190
Payment Travel Entrtnmnt Publicly Ofcl$37,686--$37,686
Insurance$23,202$7,233$4,513$34,948
Total Functional Expenses$1,014,030$262,287$269,955$1,546,272

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,587,371
Expenses per Audited Statements$1,546,272
Total Expenses per Form 990$1,546,272
Expenses Not Reported on Form 990$41,099
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$233,438
Fundraising Direct Expenses$41,099
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$203,656$203,656$41,099$162,557
Artisan Market$29,782$29,782-$29,782
Total Events$233,438$233,438$41,099$192,339
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating Lease$13,769
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 11B

The organization has its form 990 prepared by an outside accounting firm. It is reviewed by the controller and executive director. A complete copy is then provided to all members of the board of directors prior to filing.

Form 990, Part VI, Section B, Line 15A

The executive committee annually reviews the compensation and benefits of the executive director. The committee uses market data from similar organizations in the local area including form 990s of similar organizations.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Moca Ct Inc
EIN
06-0890501
Phone
2032227070
Address
19 NEWTOWN TURNPIKE, WESTPORT, CT 06880

Signing Officer

Name
Ruth Mannes
Title
Executive Director
Phone
2032227070
Signed
2024-10-07
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
10
Volunteers
23

Preparer

Firm
Rolleri & Sheppard Cpas Llp
Address
2150 POST ROAD 5TH FL, FAIRFIELD, CT 06824
Preparer
John M Rolleri CPA
Phone
2032592727
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrelated business income taxes -3,527. Building rental expenses 189,913.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Moca, ct inc. Is subject to federal and state unrelated business income tax, primarily from the rental of their building. Management of moca, ct inc. Has evaluated all significant tax positions as required by u.s. Gaap and is of the opinion that moca, ct inc. Has not taken any material tax positions that would require the recording of any tax liability by moca, ct inc.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENTS

PART XI, LINE 4B - OTHER ADJUSTMENTS:

BUILDING RENTAL EXPENSES

PART XII, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENTS

Raw XML AppendixShowing 400 of 688 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.

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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0MOCA CT'S MISSION IS TO BUILD A DEEPER UNDERSTANDING OF, AND PASSION FOR, THE ARTS BY PRESENTING THOUGHT PROVOKING PROGRAMS AND RELEVANT ARTS EXPERIENCES.
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IRS990/Desc0VISUAL ARTS:MOCA CT 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 (OUR WORLD).MOCA CT 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 HISTORIAN, GALLERISTS, AND CRITICS TO CREATE ORIGINAL EXHIBITIONS ON CONTEMPORARY THEMES AND SUBJECT MATTER THAT ENGAGES A BROADER COMMUNITY. COORDINATED PROGRAMMING ACROSS THE ORGANIZATION, WITH YOUTH EDUCATION, ADULT WORKSHOPS, PARTNER PROGRAMS, AND SPECIAL EVENTS FOSTERS AN OPEN EXCHANGE OF IDEAS, WITH THE EXHIBITIONS SERVING AS A PLATFORM FOR DISCUSSION.
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IRS990/MissionDesc0MOCA CT 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 AUDIENCES THAT WE SERVE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND OUTREACH:MOCA CT OFFERS CONTEMPORARY AND INNOVATIVE CLASSES FOR YOUTH, TEENS AND ADULTS, PROVIDING OPPORTUNITIES TO LEARN AND BE INSPIRED BY THE ARTS-FOR ALL AGES AND SKILLS LEVELS. OFFERINGS INCLUDE AFTER SCHOOL CLASSES, VACATION DAY CLASSES, WEEKEND WORKSHOPS, FAMILY ART DAYS, AND CONTINUING EDUCATION AT LOCAL ELEMENTARY SCHOOLS. IN PARTNERSHIP WITH THE TOWN OF WESTPORT'S DEPARTMENT OF HUMAN SERVICES, THE CENTER OFFERS NEEDS-BASED SCHOLARSHIPS TO ITS SUMMER CAMP PROGRAMS FOR SCHOOL-AGE CHILDREN AND A SCHOLARSHIP TO AN OUTBOUND HIGH SCHOOL SENIOR PURSUING AN ARTS-BASED COLLEGE PROGRAM. THROUGH THE MOCA GIVES BACK PROGRAM, THE CENTER ALSO PROVIDES DYNAMIC ARTS EXPERIENCES TO UNDERSERVED SCHOOL-AGED CHILDREN REGARDLESS OF ECONOMIC, SOCIAL OR GEOGRAPHIC CIRCUMSTANCES. OUR OUTREACH PROGRAM, MOCA CT GIVES BACK PROVIDES ART EDUCATION FOR PEOPLE LIVING WITH DISABILITIES (THROUGH THE STAR, INC. LIGHTING THE WAY PROGRAM), VETERANS, SENIOR CITIZENS, AND CANCER PATIENT COMMUNITIES. FUNDING FOR OUTREACH PROGRAMS IS SECURED THROUGH GRANTS AND CORPORATE SPONSORSHIPS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PERFORMING ARTS / MUSIC:MOCA CT RECOGNIZES THE VALUE OF PERFORMING ARTS IN OUR LIVES, AND STRIVES TO PRESENT DIVERSITY OF GENRES AND PERFORMERS TO BUILD COMMUNITY, PROVIDE ENTERTAINMENT, EXPOSE AUDIENCES TO NEW EXPERIENCES, AND TO CREATE OPPORTUNITIES FOR EMERGING ARTISTS (HEIDA).CONCERT SERIES - OUR ANNUAL CONCERTS FEATURE BOTH INTERNATIONALLY RENOWNED TALENT AND LOCAL RISING PERFORMERS AND ARE CURATED BY AN ESTABLISHED CONCERT SERIES DIRECTOR. CONCERT ATTENDEES EXPERIENCE EXCEPTIONAL PERFORMANCES AT THE CENTER AND CAN ALSO BE INVOLVED IN RELATED PARTNER ORGANIZATION EVENTS (EG MASTER CLASSES). A PORTION OF PROGRAM EXPENSES IS PAID FOR THROUGH MEDIA AND INDIVIDUAL SPONSORSHIPS.
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