Civic Intelligence

Amherst Early Music Inc.

990 • Fiscal year 2017 • EIN 13-3345308

Feb 01, 2016 to Jan 31, 2017 • Filed on Dec 12, 2017

35 Webster Street 206Newton, MA 02465

(781) 488-3337

Siviq Scores

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

Liabilities / Assets

91st percentile

0.80x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.12x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$41,342

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

83rd percentile

29%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-5.8%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$84,144

Up $18,978 (+29%) from 2016

Net Assets

Up

$16,538

Up $9,073 (+122%) from 2016

Liabilities

Up

$67,606

Up $9,905 (+17%) from 2016

Revenue

Down

$579,386

Down $35,874 (-5.8%) from 2016

Expenses

Down

$570,313

Down $37,471 (-6.2%) from 2016

Net Income

Up

$9,073

Up $1,597 (+21%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $52,446Liabilities 2010: $50,121Net Assets 2010: $2,3252010Assets 2012: $45,841Liabilities 2012: $73,237Net Assets 2012: -$27,3962012Assets 2013: $42,889Liabilities 2013: $62,559Net Assets 2013: -$19,6702013Assets 2014: $49,744Liabilities 2014: $62,211Net Assets 2014: -$12,4672014Assets 2015: $60,512Liabilities 2015: $60,523Net Assets 2015: -$112015Assets 2016: $65,166Liabilities 2016: $57,701Net Assets 2016: $7,4652016Assets 2017: $84,144Liabilities 2017: $67,606Net Assets 2017: $16,5382017Assets 2018: $77,781Liabilities 2018: $53,896Net Assets 2018: $23,8852018Assets 2019: $97,988Liabilities 2019: $80,005Net Assets 2019: $17,9832019Assets 2020: $86,725Liabilities 2020: $68,216Net Assets 2020: $18,5092020Assets 2021: $145,006Liabilities 2021: $40,322Net Assets 2021: $104,6842021Assets 2022: $243,200Liabilities 2022: $68,594Net Assets 2022: $174,6062022Assets 2023: $245,979Liabilities 2023: $104,679Net Assets 2023: $141,3002023Assets 2024: $346,707Liabilities 2024: $126,278Net Assets 2024: $220,4292024Assets 2025: $365,702Liabilities 2025: $122,585Net Assets 2025: $243,1172025

Highlighted filing

2017

Assets$84,144
Liabilities$67,606
Net Assets$16,538

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $433,306Expenses 2010: $418,087Net Income 2010: $15,2192010Revenue 2012: $435,050Expenses 2012: $451,524Net Income 2012: -$16,4742012Revenue 2013: $425,293Expenses 2013: $417,567Net Income 2013: $7,7262013Revenue 2014: $487,088Expenses 2014: $479,885Net Income 2014: $7,2032014Revenue 2015: $530,082Expenses 2015: $517,626Net Income 2015: $12,4562015Revenue 2016: $615,260Expenses 2016: $607,784Net Income 2016: $7,4762016Revenue 2017: $579,386Expenses 2017: $570,313Net Income 2017: $9,0732017Revenue 2018: $641,447Expenses 2018: $634,100Net Income 2018: $7,3472018Revenue 2019: $654,558Expenses 2019: $660,460Net Income 2019: -$5,9022019Revenue 2020: $622,900Expenses 2020: $622,374Net Income 2020: $5262020Revenue 2021: $345,333Expenses 2021: $259,158Net Income 2021: $86,1752021Revenue 2022: $363,855Expenses 2022: $293,933Net Income 2022: $69,9222022Revenue 2023: $502,743Expenses 2023: $536,049Net Income 2023: -$33,3062023Revenue 2024: $739,790Expenses 2024: $660,661Net Income 2024: $79,1292024Revenue 2025: $765,737Expenses 2025: $743,049Net Income 2025: $22,6882025

Highlighted filing

2017

Revenue$579,386
Expenses$570,313
Net Income$9,073
Jump To
Filing Snapshot
Filing Period
Feb 1, 2016 to Jan 31, 2017
Signed
Dec 12, 2017
Return Version
2016v3.0
Gross Receipts
$581,990
Mission and Program Overview

Mission

To promote the appreciation, study, instruction and historically-informed performance of music and the related arts of the period before the nineteenth century.

To promote the appreciation, study, instruction, and historically-informed performance of music and the related arts of the period before the nineteenth century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,711$46,507▲ $15,796
Accounts Receivable$15,843$10,545▼ $5,298
Inventories for Sale or Use$9,377$9,360▼ $17
Land, Buildings, and Equipment, Net$3,329$5,121▲ $1,792
Pledges and Grants Receivable-$5,000-
Prepaid Expenses and Deferred Charges$1,500$4,611▲ $3,111
Total Assets$65,166$84,144▲ $18,978
Other Assets Total$4,406$3,000▼ $1,406
Liabilities
Accounts Payable and Accrued Expenses$53,266$47,041▼ $6,225
Deferred Revenue-$20,565-
Other Liabilities$4,435--
Total Liabilities$57,701$67,606▲ $9,905
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$15,000-
Unrestricted Net Assets$7,465$1,538▼ $5,927
Total Net Assets Fund Balance$7,465$16,538▲ $9,073
Total Liabilities and Net Assets / Fund Balance$65,166$84,144▲ $18,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,121$18,478$23,599
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marilyn BoenauExec DirectorPT$31,550$9,792$41,342

Board Members and Trustees

NameTitle
Richard PacePresident
Karen KruskalDirector
Marc SimpsonDirector
Mary BriggsDirector
Maynard MakmanDirector
Nancy TooneyDirector
Peter FaberDirector
Ellen FarrellClerk
Mary MaarbjergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,038
Program Service Revenue
$394,453
Investment Income
$-105
Other Revenue
$0
All Other Contributions
$185,038
Change in Net Assets
$9,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,386
Total Revenue per Audited Statements
$579,386
Total Revenue per Form 990
$579,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,517
Salaries, Compensation, and Employee Benefits$67,796
Total Fundraising Expense$12,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$189,465$1,942-$191,407
Current Officers, Directors, Trustees, and Key Employees$22,902$6,543$3,272$32,717
Travel$28,549$65-$28,614
All Other Expenses$12,355$10,957$3,392$26,704
Other Salaries and Wages$15,877$5,671$1,134$22,682
Office Expenses$12,364$506$361$13,231
Other Employee Benefits$6,855$1,958$979$9,792
Occupancy$6,547$2,058$747$9,352
Other Expenses$10,188$9,287$2,510$9,287
Fees for Services Accounting-$8,925-$8,925
Advertising$6,662--$6,662
Payroll Taxes$1,824$573$208$2,605
Insurance$944$297$107$1,348
Depreciation Depletion$846$266$96$1,208
Total Functional Expenses$506,745$50,762$12,806$570,313

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$570,313
Total Expenses per Audited Statements$570,313
Total Expenses per Form 990$570,313
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
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

The president, treasurer and executive director review the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

All board members are required to review and sign the compliance with the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is researched, compared to other non-profit organizations, and voted on by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Amherst Early Music Inc
EIN
13-3345308
Phone
7814883337
Address
35 WEBSTER STREET 206, NEWTON, MA 02465

Signing Officer

Name
Marilyn Boenau
Title
Exec Director
Phone
7814883337
Signed
2017-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Boenau
Formed
1986
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Gonzalez and Associates Pc
Address
14 PAGE TERRACE, STOUGHTON, MA 02072
Preparer
Lillian Gonzalez CPA Mst Csep Csrp
Phone
7813441040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants 189,465 1,942 0

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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/PayrollTaxesGrp/FundraisingAmt0208
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01824
IRS990/PayrollTaxesGrp/TotalAmt02605
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01500
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04611
IRS990/PrincipalOfficerNm0MARILYN BOENAU
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2CONCERT TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc3PUBLICATIONS AND SHIRT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0208567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1168803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38073
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0208567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1168803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38073
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0138237
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt024679
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt0512081
IRS990/PYOtherRevenueAmt0390
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IRS990/PYRevenuesLessExpensesAmt07476
IRS990/PYSalariesCompEmpBnftPaidAmt071024
IRS990/PYTotalExpensesAmt0607784
IRS990/PYTotalRevenueAmt0615260
IRS990/ReconcilationRevenueExpnssAmt09073
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0394453
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0185038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0138237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0105285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0102108
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0111563
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0642231
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0394453
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0424865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0384735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0313708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01994391
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0486843
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0425271
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0486843
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt018478
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023599
IRS990ScheduleD/ExpensesSubtotalAmt0570313
IRS990ScheduleD/RevenueSubtotalAmt0579386
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05121
IRS990ScheduleD/TotalExpensesPerForm990Amt0570313
IRS990ScheduleD/TotalRevenuePerForm990Amt0579386
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, TREASURER AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS RESEARCHED, COMPARED TO OTHER NON-PROFIT ORGANIZATIONS, AND VOTED ON BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS 189,465 1,942 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt065166
IRS990/TotalAssetsEOYAmt084144
IRS990/TotalAssetsGrp/BOYAmt065166
IRS990/TotalAssetsGrp/EOYAmt084144
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185038
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012806
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050762
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0506745
IRS990/TotalFunctionalExpensesGrp/TotalAmt0570313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057701
IRS990/TotalLiabilitiesEOYAmt067606
IRS990/TotalLiabilitiesGrp/BOYAmt057701
IRS990/TotalLiabilitiesGrp/EOYAmt067606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016538
IRS990/TotalOtherCompensationAmt09792
IRS990/TotalProgramServiceExpensesAmt0506745
IRS990/TotalProgramServiceRevenueAmt0394453
IRS990/TotalReportableCompFromOrgAmt031550
IRS990/TotalRevenueGrp/ExclusionAmt0-105
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt065166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt084144

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$1.23$2.43$7.66$7.43$0.23
2024Detailed filing. Detailed filing data is available for this year.$3.47$1.26$2.20$7.40$6.61$0.79
2023Detailed filing. Detailed filing data is available for this year.$2.46$1.05$1.41$5.03$5.36$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.69$1.75$3.64$2.94$0.70
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.40$1.05$3.45$2.59$0.86
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.68$0.19$6.23$6.22$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.80$0.18$6.55$6.60$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.54$0.24$6.41$6.34$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.68$0.17$5.79$5.70$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.58$0.07$6.15$6.08$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.61$0.00$5.30$5.18$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.62$0.12$4.87$4.80$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.63$0.20$4.25$4.18$0.08
2012Summary only. Only limited summary data is available for this year.$0.46$0.73$0.27$4.35$4.52$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.50$0.02$4.33$4.18$0.15
Peer Organizations

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