Civic Intelligence

Capitol Theater Performing Arts Center Inc

990EZ • Fiscal year 2014 • EIN 20-5311619

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 23, 2015

Organization ProfileN/A
390 South Main StreetFall River, MA 02721

(508) 679-3420

Siviq Scores

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

Liabilities / Assets

95th percentile

1.19x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

100th percentile

250.00x

Higher debt load relative to revenue than 100% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-4400%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$4,185

Down $878 (-17%) from 2013

Net Assets

Up

-$815

Up $19,922 (+96%) from 2013

Liabilities

Down

$5,000

Down $20,800 (-81%) from 2013

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$20

Up $20 from 2013

Expenses

Up

$900

Up $65 (+7.8%) from 2013

Net Income

Down

-$880

Down $45 (-5.4%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$40K$20K$0-$20K-$40KAssets 2010: $7,542Liabilities 2010: $25,800Net Assets 2010: -$18,2582010Assets 2011: $6,733Liabilities 2011: $25,800Net Assets 2011: -$19,0672011Assets 2012: $5,898Liabilities 2012: $25,800Net Assets 2012: -$19,9022012Assets 2013: $5,063Liabilities 2013: $25,800Net Assets 2013: -$20,7372013Assets 2014: $4,185Liabilities 2014: $5,000Net Assets 2014: -$8152014Assets 2015: $3,513Liabilities 2015: $5,000Net Assets 2015: -$1,4872015Assets 2016: $2,198Liabilities 2016: $5,000Net Assets 2016: -$2,8022016Assets 2017: $0Net Assets 2017: $02017

Highlighted filing

2014

Assets$4,185
Liabilities$5,000
Net Assets-$815
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10K$5.0K$0-$5.0K-$10KRevenue 2010: $105Expenses 2010: $8,388Net Income 2010: -$8,2832010Revenue 2011: $345Expenses 2011: $1,154Net Income 2011: -$8092011Revenue 2012: $0Expenses 2012: $835Net Income 2012: -$8352012Revenue 2013: $0Expenses 2013: $835Net Income 2013: -$8352013Revenue 2014: $20Expenses 2014: $900Net Income 2014: -$8802014Expenses 2015: $6722015Expenses 2016: $1,3152016Expenses 2017: $5102017

Highlighted filing

2014

Revenue$20
Expenses$900
Net Income-$880
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 23, 2015
Return Version
2014v5.0
Gross Receipts
$20
Mission and Program Overview

Mission

PROMOTION OF THE ARTS.

Program Services

DescriptionGrantsExpenses
PROVIDE EDUCATIONAL SHOWS FOR LOCAL SCHOOLS AND OTHER CULTURAL PROGRAMS AND THEATRE PRODUCTIONS.--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GLENN S VIVEIROSTreasurer-$0--
DONNA M VIVEIROSPresident-$0--
JOANN BENTLEYDirector-$0--
GARY P HOWAYECKDirector-$0--
NICOLE MARIE VIVEIROSClerk-$0--
BRENDA LEE RODRIGUESDirector-$0--
Filing and Contact Details

Filer

Filer Name
Capitol Theater Performing Arts
EIN
20-5311619
Phone
5086793420
Address
390 SOUTH MAIN STREET, FALL RIVER, MA 02721

Signing Officer

Name
Donna Viveiros
Title
President
Phone
5086793420
Signed
2015-10-23
Discuss with paid preparer
Yes

Preparer

Firm
Thomas W Renaud CPA Pc
Address
1822 NO MAIN STREET SUITE 202, FALL RIVER, MA 02720-1350
Preparer
Thomas W Renaud CPA
Phone
5086756300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses filing fees 50 total 50”

Form 990-ez, Part I, Line 20

“Loan balance converted 20,800”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 20,800 0 loans from officers 5,000 5,000”

Raw XML Appendix150 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DONNA VIVEIROS
IRS990EZ/BooksInCareOfDetail/PhoneNum05086793420
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0390 SOUTH MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FALL RIVER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002721
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05065
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04185
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt020
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-880
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0850
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05065
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04185
IRS990EZ/GrossReceiptsAmt020
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt05000
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-20735
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-815
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-20735
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-815
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GLENN S VIVEIROS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DONNA M VIVEIROS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOANN BENTLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GARY P HOWAYECK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NICOLE MARIE VIVEIROS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRENDA LEE RODRIGUES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt020800
IRS990EZ/OtherExpensesTotalAmt050
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTION OF THE ARTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE EDUCATIONAL SHOWS FOR LOCAL SCHOOLS AND OTHER CULTURAL PROGRAMS AND THEATRE PRODUCTIONS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt025800
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0900
IRS990EZ/TotalRevenueAmt020
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0448
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt022
IRS990ScheduleA/InvestmentIncomeCYPct00.05000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95320
IRS990ScheduleA/PublicSupportPY509Pct00.98810
IRS990ScheduleA/PublicSupportTotal509Amt0448
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0105
IRS990ScheduleA/Total509Grp/TotalAmt0448
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0105
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0470
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP FUNDS FOR ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DONNA VIVEIROS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt05000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES FILING FEES 50 TOTAL 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOAN BALANCE CONVERTED 20,800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 20,800 0 LOANS FROM OFFICERS 5,000 5,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA VIVEIROS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05086793420
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPITOL THEATER PERFORMING ARTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CAPI
ReturnHeader/Filer/EIN0205311619
ReturnHeader/Filer/PhoneNum05086793420
ReturnHeader/Filer/USAddress/AddressLine1Txt0390 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0FALL RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002721
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271619853
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS W RENAUD CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01822 NO MAIN STREET SUITE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FALL RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0027201350
ReturnHeader/PreparerPersonGrp/PhoneNum05086756300
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS W RENAUD CPA
ReturnHeader/ReturnTs02015-10-26T11:16:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,185
Liabilities
$5,000
Net assets
-$815
Revenue
$20
Expenses
$900
Net income
-$880
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.51
2016Detailed filing. Detailed filing data is available for this year.$2.20$5.00$2.80$1.32
2015Detailed filing. Detailed filing data is available for this year.$3.51$5.00$1.49$0.67
2014Detailed filing. Detailed filing data is available for this year.$4.19$5.00$0.82$0.02$0.90$0.88
2013Detailed filing. Detailed filing data is available for this year.$5.06$25.8$20.7$0.00$0.84$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$25.8$19.9$0.00$0.84$0.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$25.8$19.1$0.35$1.15$0.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$25.8$18.3$0.11$8.39$8.28