Civic Intelligence

The Art and Creative Materials Institute

EIN 13-6115214 • 501(c)6 • Hingham, MA

Profile

Be recognized as the leading private-sector authority on the safe use of art and creative materials and be the premier provider of a certification program for the toxicological and labeling of art and creative materials.

99 Derby Street Ste 200Hingham, MA 02043

www.acmiart.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.06x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

89th percentile

26%

Higher net margin than 89% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

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

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

64th percentile

8.7%

Faster asset growth than 64% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-5.1%

Faster revenue growth than 18% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,425,690

Up $596,273 (+8.7%) from 2023

Liabilities

Up

$98,272

Up $20,827 (+27%) from 2023

Net Assets

Up

$7,327,418

Up $575,446 (+8.5%) from 2023

Revenue

Down

$1,700,812

Down $90,944 (-5.1%) from 2023

Expenses

Up

$1,261,130

Up $123,670 (+11%) from 2023

Net Income

Down

$439,682

Down $214,614 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,476,372Liabilities 2010: $240,470Net Assets 2010: $1,235,9022010Assets 2011: $1,662,966Liabilities 2011: $77,767Net Assets 2011: $1,585,1992011Assets 2012: $1,699,035Liabilities 2012: $50,571Net Assets 2012: $1,648,4642012Assets 2013: $1,796,568Liabilities 2013: $69,761Net Assets 2013: $1,726,8072013Assets 2014: $2,016,266Liabilities 2014: $63,331Net Assets 2014: $1,952,9352014Assets 2015: $2,187,554Liabilities 2015: $63,115Net Assets 2015: $2,124,4392015Assets 2016: $2,471,453Liabilities 2016: $83,469Net Assets 2016: $2,387,9842016Assets 2017: $3,024,103Liabilities 2017: $39,246Net Assets 2017: $2,984,8572017Assets 2018: $3,668,054Liabilities 2018: $51,423Net Assets 2018: $3,616,6312018Assets 2019: $4,441,374Liabilities 2019: $89,735Net Assets 2019: $4,351,6392019Assets 2020: $5,127,692Liabilities 2020: $45,885Net Assets 2020: $5,081,8072020Assets 2021: $5,677,816Liabilities 2021: $21,709Net Assets 2021: $5,656,1072021Assets 2022: $6,118,398Liabilities 2022: $64,629Net Assets 2022: $6,053,7692022Assets 2023: $6,829,417Liabilities 2023: $77,445Net Assets 2023: $6,751,9722023Assets 2024: $7,425,690Liabilities 2024: $98,272Net Assets 2024: $7,327,4182024

Highlighted filing

2024

Assets$7,425,690
Liabilities$98,272
Net Assets$7,327,418

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $997,751Expenses 2010: $1,121,734Net Income 2010: -$123,9832010Revenue 2011: $1,122,803Expenses 2011: $887,924Net Income 2011: $234,8792011Expenses 2012: $920,2632012Revenue 2013: $1,232,421Expenses 2013: $1,154,167Net Income 2013: $78,2542013Revenue 2014: $1,172,151Expenses 2014: $945,866Net Income 2014: $226,2852014Revenue 2015: $1,202,897Expenses 2015: $1,031,550Net Income 2015: $171,3472015Revenue 2016: $1,179,318Expenses 2016: $915,825Net Income 2016: $263,4932016Revenue 2017: $1,500,243Expenses 2017: $910,387Net Income 2017: $589,8562017Revenue 2018: $1,642,354Expenses 2018: $990,903Net Income 2018: $651,4512018Revenue 2019: $1,627,536Expenses 2019: $960,474Net Income 2019: $667,0622019Revenue 2020: $1,626,338Expenses 2020: $940,015Net Income 2020: $686,3232020Revenue 2021: $1,612,703Expenses 2021: $974,082Net Income 2021: $638,6212021Revenue 2022: $1,655,035Expenses 2022: $1,079,992Net Income 2022: $575,0432022Revenue 2023: $1,791,756Expenses 2023: $1,137,460Net Income 2023: $654,2962023Revenue 2024: $1,700,812Expenses 2024: $1,261,130Net Income 2024: $439,6822024

Highlighted filing

2024

Revenue$1,700,812
Expenses$1,261,130
Net Income$439,682

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.43$0.10$7.33$1.70$1.26$0.44
2023Summary only. Only limited summary data is available for this year.$6.83$0.08$6.75$1.79$1.14$0.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.06$6.05$1.66$1.08$0.58
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.02$5.66$1.61$0.97$0.64
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.13$0.05$5.08$1.63$0.94$0.69
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.09$4.35$1.63$0.96$0.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.05$3.62$1.64$0.99$0.65
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.04$2.98$1.50$0.91$0.59
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.08$2.39$1.18$0.92$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.19$0.06$2.12$1.20$1.03$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.06$1.95$1.17$0.95$0.23
2013Summary only. Only limited summary data is available for this year.$1.80$0.07$1.73$1.23$1.15$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.05$1.65$0.92
2011Summary only. Only limited summary data is available for this year.$1.66$0.08$1.59$1.12$0.89$0.23
2010Summary only. Only limited summary data is available for this year.$1.48$0.24$1.24$1.00$1.12$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$3,855,849
Mission and Program Overview

Mission

Be recognized as the leading private-sector authority on the safe use of art and creative materials and be the premier provider of a certification program for the toxicological testing and labeling of art and creative materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,645,826$4,398,092▲ $752,266
Cash and Non-Interest-Bearing Accounts$2,358,202$2,687,243▲ $329,041
Investments in Publicly Traded Securities$544,419--
Prepaid Expenses and Deferred Charges$74,232$158,864▲ $84,632
Intangible Assets$160,509$134,821▼ $25,688
Pledges and Grants Receivable$45,203$46,180▲ $977
Land, Buildings, and Equipment, Net$1,026$490▼ $536
Total Assets$6,829,417$7,425,690▲ $596,273
Liabilities
Accounts Payable and Accrued Expenses$68,388$90,709▲ $22,321
Deferred Revenue$9,057$7,563▼ $1,494
Total Liabilities$77,445$98,272▲ $20,827
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,751,972$7,327,418▲ $575,446
Total Net Assets Fund Balance$6,751,972$7,327,418▲ $575,446
Total Liabilities and Net Assets / Fund Balance$6,829,417$7,425,690▲ $596,273

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$490$2,186$2,676
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bond Sandoe IiiDirector
Douglas HopperDirector
Eric CarlockDirector
Frank StraussDirector
Katie VanonciniDirector
Kristi NelsonDirector
Lisa HanzlDirector
Marcris CosgraveDirector
Phyllis WangDirector
Sara CampbellDirector
Stacy LakeDirector
Steve BoyeaDirector
Joanne CarsonDirector & I
Heather TrundleDirector & P
Ronda PowellDirector & S
Colleen Carey BrennanDirector & T
Peter ZeitlerDirector & V
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,451,608
Investment Income
$249,204
Other Revenue
$0
Change in Net Assets
$439,682

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,700,812
Revenue Not Reported on Form 990
$135,764
Total Revenue per Audited Statements
$1,836,576
Total Revenue per Form 990
$1,700,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$682,199
Salaries, Compensation, and Employee Benefits$539,391
Grants and Similar Amounts Paid$39,540
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$265,313$217,074-$482,387
Insurance$80,443$41,529-$121,972
Conferences and Meetings$56,817$56,817-$113,634
Fees for Services Other$106,479--$106,479
Fees for Services Management$49,500$40,500-$90,000
Fees for Services Accounting-$61,171-$61,171
Information Technology$47,760--$47,760
Payroll Taxes$23,225$19,003-$42,228
Grants to Domestic Orgs$39,540--$39,540
Occupancy$16,879$13,810-$30,689
Advertising$27,406--$27,406
Depreciation Depletion$18,865$536-$19,401
Pension Plan Contributions$8,127$6,649-$14,776
Office Expenses$6,041$4,944-$10,985
Fees for Services Legal$6,011$4,919-$10,930
Fees for Services Lobbying$10,000--$10,000
Other Expenses$759$400-$1,159
Total Functional Expenses$770,874$490,256$0$1,261,130

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,261,130
Total Expenses per Audited Statements$1,261,130
Total Expenses per Form 990$1,261,130
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Council for Art Education IncHingham, MA501(c)Promotion of Art and$39,540
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$10,000
Total Nondeductible Lobbying and Political Cost$-349,024
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 6

Members of the organization are comprised of representatives of companies in the business of selling of art supplies and other creative materials.

Form 990, Page 6, Part VI, Line 7A

The board of directors has the ability to elect members.

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

The acmi bylaws require that an annual audit and the form 990 reports be completed by a certified public accountant and the acmi executive director to provide that activities and statments are conducted and prepared according to gaap. The fieldwork for the 2021 audit has been conducted by the cpa and acmi's executive director, and the official audit report will be sent to acmi and acmi's board of directors as required by the board.

Form 990, Page 6, Part VI, Line 19

Acmi's annual report is filed annually with the mass secretary of the commonwealth. Acmi's bylaws are provided to membership prospects before joining acmi and to others on request. Acmi has a formal conflict of interest policy. Acmi's financial statements are not available to the public unless required by law.

Filing and Contact Details

Filer

Filer Name
The Art and Creative Materials Inst
EIN
13-6115214
Phone
7815561044
Address
99 DERBY STREET STE 200, HINGHAM, MA 02043

Signing Officer

Name
Colleen Carey Brennan
Title
Director & Treasurer
Phone
7815561044
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Trundle
Formed
1936
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
17
Employees
5

Preparer

Firm
Sullivan and Folan LLC
Address
325 WOOD RD STE 105, BRAINTREE, MA 02184-2413
Preparer
David Sullivan CPA
Phone
7818496060
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Be recognized as the leading private-sector authority on the safe use of art and creative materials and be the premier provider of a certification program for the toxicological testing and labeling of art and creative materials.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization's income tax filings are subject to audit by various taxing authorities. The organization believes its tax positions will be sustained upon examination by taxing authorities. There are no uncertain tax positions for the year ended december 31, 2024.

Raw XML AppendixShowing 400 of 465 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/AccountsPayableAccrExpnssGrp/EOYAmt090709
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IRS990/ActivityOrMissionDesc0BE RECOGNIZED AS THE LEADING PRIVATE-SECTOR AUTHORITY ON THE SAFE USE OF ART AND CREATIVE MATERIALS AND BE THE PREMIER PROVIDER OF A CERTIFICATION PROGRAM FOR THE TOXICOLOGICAL TESTING AND LABELING OF ART AND CREATIVE MATERIALS.
IRS990/AdvertisingGrp/ProgramServicesAmt027406
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ART AND CREATIVE MATERIAL
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IRS990/BooksInCareOfDetail/PhoneNum07815561044
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt039540
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IRS990/CYOtherExpensesAmt0682199
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01451608
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01700812
IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0536
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IRS990/DepreciationDepletionGrp/TotalAmt019401
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/Form990PartVIISectionAGrp/PersonNm11RONDA POWELL
IRS990/Form990PartVIISectionAGrp/PersonNm12FRANK STRAUSS
IRS990/Form990PartVIISectionAGrp/PersonNm13HEATHER TRUNDLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/MissionDesc0BE RECOGNIZED AS THE LEADING PRIVATE-SECTOR AUTHORITY ON THE SAFE USE OF ART AND CREATIVE MATERIALS AND BE THE PREMIER PROVIDER OF A CERTIFICATION PROGRAM FOR THE TOXICOLOGICAL TESTING AND LABELING OF ART AND CREATIVE MATERIALS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION BELIEVES ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE COUNCIL FOR ART EDUCATION INC
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ART & CREATIVE MATERIALS INSTITUTE, INC. (ACMI) MAKES THIS GRANT TO THE COUNCIL FOR ART EDUCATION, INC. (CFAE) ONLY. PAYMENTS ARE MADE AFTER SUBSTANTIATING INVOICES ARE PAID BY CFAE AND PRESENTED TO ACMI FOR REIMBURSEMENT, PURPOSE OF GRANT IS PROMOTION OF ART AND ART EDUCATION "YOUTH ART MONTH".
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BE RECOGNIZED AS THE LEADING PRIVATE-SECTOR AUTHORITY ON THE SAFE USE OF ART AND CREATIVE MATERIALS AND BE THE PREMIER PROVIDER OF A CERTIFICATION PROGRAM FOR THE TOXICOLOGICAL TESTING AND LABELING OF ART AND CREATIVE MATERIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ARE COMPRISED OF REPRESENTATIVES OF COMPANIES IN THE BUSINESS OF SELLING OF ART SUPPLIES AND OTHER CREATIVE MATERIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS HAS THE ABILITY TO ELECT MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ACMI BYLAWS REQUIRE THAT AN ANNUAL AUDIT AND THE FORM 990 REPORTS BE COMPLETED BY A CERTIFIED PUBLIC ACCOUNTANT AND THE ACMI EXECUTIVE DIRECTOR TO PROVIDE THAT ACTIVITIES AND STATMENTS ARE CONDUCTED AND PREPARED ACCORDING TO GAAP. THE FIELDWORK FOR THE 2021 AUDIT HAS BEEN CONDUCTED BY THE CPA AND ACMI'S EXECUTIVE DIRECTOR, AND THE OFFICIAL AUDIT REPORT WILL BE SENT TO ACMI AND ACMI'S BOARD OF DIRECTORS AS REQUIRED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACMI'S ANNUAL REPORT IS FILED ANNUALLY WITH THE MASS SECRETARY OF THE COMMONWEALTH. ACMI'S BYLAWS ARE PROVIDED TO MEMBERSHIP PROSPECTS BEFORE JOINING ACMI AND TO OTHERS ON REQUEST. ACMI HAS A FORMAL CONFLICT OF INTEREST POLICY. ACMI'S FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC UNLESS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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