Civic Intelligence

2Nd Act Org Inc.

990 • Fiscal year 2015 • EIN 22-2950758

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 13, 2015

22 Mt Auburn StreetWatertown, MA 02472-3955

(617) 926-8124

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

77th percentile

21%

Higher net margin than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$49,972

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

66th percentile

13%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

65%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$331,551

Up $39,088 (+13%) from 2014

Net Assets

Up

$322,595

Up $34,215 (+12%) from 2014

Liabilities

Up

$8,956

Up $4,873 (+119%) from 2014

Revenue

Up

$233,394

Up $91,544 (+65%) from 2014

Expenses

Up

$185,271

Up $25,309 (+16%) from 2014

Net Income

Up

$48,123

Up $66,235 (+366%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $40,267Liabilities 2011: $956Net Assets 2011: $39,3112011Assets 2012: $314,450Liabilities 2012: $4,559Net Assets 2012: $309,8912012Assets 2013: $287,319Liabilities 2013: $3,573Net Assets 2013: $283,7462013Assets 2014: $292,463Liabilities 2014: $4,083Net Assets 2014: $288,3802014Assets 2015: $331,551Liabilities 2015: $8,956Net Assets 2015: $322,5952015Assets 2016: $232,484Net Assets 2016: $232,4842016Assets 2017: $190,970Liabilities 2017: $4,284Net Assets 2017: $186,6862017Assets 2018: $152,810Liabilities 2018: $3,3662018Assets 2019: $208,215Liabilities 2019: $8,890Net Assets 2019: $199,3252019Assets 2020: $470,186Liabilities 2020: $192,125Net Assets 2020: $278,0612020Assets 2021: $407,047Liabilities 2021: $183,108Net Assets 2021: $223,9392021Assets 2022: $356,743Liabilities 2022: $219,406Net Assets 2022: $137,3372022Assets 2023: $291,108Liabilities 2023: $224,988Net Assets 2023: $66,1202023

Highlighted filing

2015

Assets$331,551
Liabilities$8,956
Net Assets$322,595

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $99,223Expenses 2011: $74,008Net Income 2011: $25,2152011Revenue 2012: $368,209Expenses 2012: $97,629Net Income 2012: $270,5802012Revenue 2013: $123,494Expenses 2013: $149,639Net Income 2013: -$26,1452013Revenue 2014: $141,850Expenses 2014: $159,962Net Income 2014: -$18,1122014Revenue 2015: $233,394Expenses 2015: $185,271Net Income 2015: $48,1232015Revenue 2016: $124,904Expenses 2016: $202,231Net Income 2016: -$77,3272016Revenue 2017: $130,702Expenses 2017: $167,083Net Income 2017: -$36,3812017Revenue 2018: $183,458Expenses 2018: $220,640Net Income 2018: -$37,1822018Revenue 2019: $343,029Expenses 2019: $285,280Net Income 2019: $57,7492019Revenue 2020: $351,865Expenses 2020: $279,468Net Income 2020: $72,3972020Revenue 2021: $263,995Expenses 2021: $306,953Net Income 2021: -$42,9582021Revenue 2022: $260,688Expenses 2022: $346,617Net Income 2022: -$85,9292022Revenue 2023: $413,267Expenses 2023: $473,614Net Income 2023: -$60,3472023

Highlighted filing

2015

Revenue$233,394
Expenses$185,271
Net Income$48,123
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 13, 2015
Return Version
2014v6.0
Gross Receipts
$304,347
Mission and Program Overview

Mission

2nd act is a collective of artists in recovery which uses theatre, film, and drama therapy to address the impact of substance use. Together we empower diverse and inclusive communities to promote understanding in the face of stigma.

To educate people about alcohol and drug abuse prevention through original performances and theater workshops that model healthy choices and feature young theater artists in long-term recovery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$269,133$217,171▼ $51,962
Pledges and Grants Receivable-$66,667-
Cash and Non-Interest-Bearing Accounts$20,269$40,200▲ $19,931
Accounts Receivable$1,600$5,475▲ $3,875
Land, Buildings, and Equipment, Net-$1,122-
Prepaid Expenses and Deferred Charges$1,461$916▼ $545
Total Assets$292,463$331,551▲ $39,088
Liabilities
Accounts Payable and Accrued Expenses$2,483$7,333▲ $4,850
Deferred Revenue$1,600$1,623▲ $23
Total Liabilities$4,083$8,956▲ $4,873
Net Assets / Fund Balance
Unrestricted Net Assets$280,304$200,533▼ $79,771
Temporarily Rstr Net Assets$8,076$122,062▲ $113,986
Total Net Assets Fund Balance$288,380$322,595▲ $34,215
Total Liabilities and Net Assets / Fund Balance$292,463$331,551▲ $39,088

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,122$8,059$9,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn BratleyDir/Exec & Artistic DirectorFT$49,972$49,972
Christina EverettTreas/Dir/AssocArtDir/ActorPT$17,544$17,544

Board Members and Trustees

NameTitle
Joe KelleherPresident/Director
David SvendsenClerk/Director
Carol ProstDirector
Kate BernhardtDirector
Marshall WilliamsDirector
Richard JdyerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$152,045
Program Service Revenue
$69,928
Investment Income
$19,446
Other Revenue
$-8,025
All Other Contributions
$139,240
Change in Net Assets
$48,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,553
Other Expenses$35,718
Total Fundraising Expense$10,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,478$34,693$0$81,171
Comp Disqual Persons$47,648$0$9,450$57,098
Occupancy$988$13,325$0$14,313
Payroll Taxes$7,130$3,254$900$11,284
Insurance$2,160$2,527$0$4,687
Other Expenses$1,343$1,943$0$3,286
Fees for Services Accounting$0$2,704$0$2,704
Office Expenses$1,238$1,289$0$2,527
Advertising$695$0$0$695
Travel$443$0$0$443
Depreciation Depletion$0$124$0$124
Total Functional Expenses$111,511$63,410$10,350$185,271
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,545
Fundraising Gross Income$7,520
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Improbable Players Inc
EIN
22-2950758
Phone
6179268124
Address
22 Mt Auburn Street, Watertown, MA 02472-3955

Signing Officer

Name
Joseph Kelleher
Title
President
Phone
6179268124
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Bratley
Formed
1988
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
5
Employees
13
Volunteers
5

Preparer

Firm
J Laurence Coe CPA
Address
10 Mt Auburn Street, Watertown, MA 02472
Preparer
J Laurence Coe CPA
Phone
6179234138
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A pdf copy of the Form 990 was emailed to the board before it was filed.

Pt VI, Line 12C

The Organization distributes the policy for each board member to sign.

Form 990EZ, Part I, Line 16

Fundraising expense insurance marketing miscellaneous expenses payroll processing supplies telephone and internet travel

Form 990EZ, Part II, Line 24

Accounts receivable 1600. Prepaid expenses 1461. Property and equipment, net 0.

Form 990EZ, Part II, Line 26

Accounts payable and accrued expenses 2483. Deferred revenue 1600.

Financial Statement Notes

Pt X, Line 2

The Organization's income tax filings are subject to audit by various taxing authorities. The Organization's open audit periods are since its inception though June 30, 2015. The organization's management has not recognized a liability for federal or state income or excise taxes since no activities or attributes exist on which to measure such taxes.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt02070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0118712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt071818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt050640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt057920
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0320700
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03481
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03570
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012503
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt069928
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt056942
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt061248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt041303
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0274328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03481
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03570
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012503
IRS990ScheduleA/InvestmentIncomeCYPct00.02060
IRS990ScheduleA/InvestmentIncomePYPct00.02280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.83530
IRS990ScheduleA/PublicSupportPY509Pct00.90960
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0507458
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt030500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt029900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt09120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt017800
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt087570
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt029500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt029500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt09000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt017500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt085500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0188640
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0128760
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0111888
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt066517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt099223
IRS990ScheduleA/Total509Grp/TotalAmt0595028
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0607531
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01122
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08059
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09181
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization's income tax filings are subject to audit by various taxing authorities. The Organization's open audit periods are since its inception though June 30, 2015. The organization's management has not recognized a liability for federal or state income or excise taxes since no activities or attributes exist on which to measure such taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01122
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A pdf copy of the Form 990 was emailed to the board before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization distributes the policy for each board member to sign.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE INSURANCE MARKETING MISCELLANEOUS EXPENSES PAYROLL PROCESSING SUPPLIES TELEPHONE AND INTERNET TRAVEL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 1600. PREPAID EXPENSES 1461. PROPERTY AND EQUIPMENT, NET 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2483. DEFERRED REVENUE 1600.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08076
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0122062
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0292463
IRS990/TotalAssetsEOYAmt0331551
IRS990/TotalAssetsGrp/BOYAmt0292463
IRS990/TotalAssetsGrp/EOYAmt0331551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152045
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010350
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063410
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111511
IRS990/TotalFunctionalExpensesGrp/TotalAmt0185271
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04083
IRS990/TotalLiabilitiesEOYAmt08956
IRS990/TotalLiabilitiesGrp/BOYAmt04083
IRS990/TotalLiabilitiesGrp/EOYAmt08956
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0288380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0322595
IRS990/TotalProgramServiceExpensesAmt0111511
IRS990/TotalProgramServiceRevenueAmt069928
IRS990/TotalReportableCompFromOrgAmt067516
IRS990/TotalRevenueGrp/ExclusionAmt011421
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069928
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233394
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0292463
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331551
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0443
IRS990/TravelGrp/TotalAmt0443
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0280304
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0200533
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.91$2.25$0.66$4.13$4.74$0.60
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$2.19$1.37$2.61$3.47$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$1.83$2.24$2.64$3.07$0.43
2020Summary only. Only limited summary data is available for this year.$4.70$1.92$2.78$3.52$2.79$0.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.09$1.99$3.43$2.85$0.58
2018Summary only. Only limited summary data is available for this year.$1.53$0.03$1.83$2.21$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.04$1.87$1.31$1.67$0.36
2016Detailed filing. Detailed filing data is available for this year.$2.32$2.32$1.25$2.02$0.77
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.09$3.23$2.33$1.85$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.92$0.04$2.88$1.42$1.60$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.04$2.84$1.23$1.50$0.26
2012Summary only. Only limited summary data is available for this year.$3.14$0.05$3.10$3.68$0.98$2.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.39$0.99$0.74$0.25