Civic Intelligence

Salem Community Arts Center

EIN 27-0291325 • 501(c)3 • Salem, MA

Profile

Nonprofit community arts center

7 Prescott StreeetSalem, MA 01970

www.salemcommunityartscenter.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

55th percentile

4.1%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

4.1%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

1.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$78,264

Up $3,049 (+4.1%) from 2023

Liabilities

Flat

$60

Flat from 2023

Net Assets

Up

$78,204

Up $3,049 (+4.1%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin55th percentile

Revenue

Up

$74,009

Up $787 (+1.1%) from 2023

Expenses

Down

$70,960

Down $7,627 (-9.7%) from 2023

Net Income

Up

$3,049

Up $8,414 (+157%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$100K$50K$0Assets 2014: $27,480Liabilities 2014: $60Net Assets 2014: $27,4202014Assets 2015: $29,089Liabilities 2015: $60Net Assets 2015: $29,0292015Assets 2016: $33,645Liabilities 2016: $60Net Assets 2016: $33,5852016Assets 2017: $37,717Liabilities 2017: $60Net Assets 2017: $37,6572017Assets 2018: $55,073Liabilities 2018: $60Net Assets 2018: $55,0132018Assets 2019: $74,366Liabilities 2019: $60Net Assets 2019: $74,3062019Assets 2020: $71,985Liabilities 2020: $60Net Assets 2020: $71,9252020Assets 2021: $80,724Liabilities 2021: $60Net Assets 2021: $80,6642021Assets 2022: $80,580Liabilities 2022: $60Net Assets 2022: $80,5202022Assets 2023: $75,215Liabilities 2023: $60Net Assets 2023: $75,1552023Assets 2024: $78,264Liabilities 2024: $60Net Assets 2024: $78,2042024

Highlighted filing

2024

Assets$78,264
Liabilities$60
Net Assets$78,204
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$100K$50K$0-$50KRevenue 2014: $32,616Expenses 2014: $37,206Net Income 2014: -$4,5902014Revenue 2015: $33,383Expenses 2015: $31,774Net Income 2015: $1,6092015Revenue 2016: $41,462Expenses 2016: $36,906Net Income 2016: $4,5562016Revenue 2017: $45,774Expenses 2017: $41,702Net Income 2017: $4,0722017Revenue 2018: $79,010Expenses 2018: $61,654Net Income 2018: $17,3562018Revenue 2019: $76,489Expenses 2019: $57,196Net Income 2019: $19,2932019Revenue 2020: $55,539Expenses 2020: $57,920Net Income 2020: -$2,3812020Revenue 2021: $53,252Expenses 2021: $44,513Net Income 2021: $8,7392021Revenue 2022: $65,870Expenses 2022: $66,014Net Income 2022: -$1442022Revenue 2023: $73,222Expenses 2023: $78,587Net Income 2023: -$5,3652023Revenue 2024: $74,009Expenses 2024: $70,960Net Income 2024: $3,0492024

Highlighted filing

2024

Revenue$74,009
Expenses$70,960
Net Income$3,049
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$78,264
Liabilities
$60
Net assets
$78,204
Revenue
$74,009
Expenses
$70,960
Net income
$3,049
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$78.3$0.06$78.2$74.0$71.0$3.05
2023Detailed filing. Detailed filing data is available for this year.$75.2$0.06$75.2$73.2$78.6$5.37
2022Detailed filing. Detailed filing data is available for this year.$80.6$0.06$80.5$65.9$66.0$0.14
2021Detailed filing. Detailed filing data is available for this year.$80.7$0.06$80.7$53.3$44.5$8.74
2020Detailed filing. Detailed filing data is available for this year.$72.0$0.06$71.9$55.5$57.9$2.38
2019Detailed filing. Detailed filing data is available for this year.$74.4$0.06$74.3$76.5$57.2$19.3
2018Detailed filing. Detailed filing data is available for this year.$55.1$0.06$55.0$79.0$61.7$17.4
2017Detailed filing. Detailed filing data is available for this year.$37.7$0.06$37.7$45.8$41.7$4.07
2016Detailed filing. Detailed filing data is available for this year.$33.6$0.06$33.6$41.5$36.9$4.56
2015Detailed filing. Detailed filing data is available for this year.$29.1$0.06$29.0$33.4$31.8$1.61
2014Detailed filing. Detailed filing data is available for this year.$27.5$0.06$27.4$32.6$37.2$4.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.1
Gross Receipts
$74,009
Mission and Program Overview

Mission

Nonprofit community arts center

Program Services

DescriptionGrantsExpenses
RAISING FUNDS AND RUNNING SALEM FILM FESTIVAL AT SEVERAL NORTH SHORE VENUES-BRINGING TO LOCAL AUDIENCES INTERNATIONAL DOCUMETARY FILMS, FILMMAKERS AND RELATED EDUCAITONAL OPPORTUNITIES.$4,390$66,958
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH CULTRERAPresident/ Treasurer-$0--
MARY BETH BAINBRIDGEClerk-$0--
JANE STAUFFERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Salem Community Arts Center
EIN
27-0291325
Phone
9785998843
Address
7 PRESCOTT STREEET, SALEM, MA 01970

Signing Officer

Name
Joseph Cultrera
Title
President
Phone
9785998843
Signed
2025-04-16
Discuss with paid preparer
Yes

Preparer

Firm
Brian N Wall
Address
128 Main Street Ste E, Gloucester, MA 01930
Preparer
Brian N Wall CPA
Phone
9782832500
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ADVERTISING 10273.”

Form 990EZ, Part I, Line 16

“CONTRACT LABOR 23700.”

Form 990EZ, Part I, Line 16

“Food and hospitality 7773.”

Form 990EZ, Part I, Line 16

“MEMBERSHIP FEES 250.”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS 98.”

Form 990EZ, Part I, Line 16

“PRODUCTION EXPENSE 4702.”

Form 990EZ, Part I, Line 16

“Programming expense 1216.”

Form 990EZ, Part I, Line 16

“TICKETING EXPENSE 13091.”

Form 990EZ, Part I, Line 16

“TRANSPORTATION 958.”

Form 990EZ, Part I, Line 16

“BANK SERVICE CHARGES 70.”

Form 990EZ, Part I, Line 16

“INSURANCE 642.”

Raw XML Appendix177 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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IRS990EZ/BooksInCareOfDetail/PersonNm0JOSEPH CULTRERA
IRS990EZ/BooksInCareOfDetail/PhoneNum09785998843
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07 PRESCOTT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001970
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075215
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt078264
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt037935
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03049
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02640
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt075215
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078264
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt074009
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01260
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt075155
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078204
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt075155
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078204
IRS990EZ/OccupancyRentUtltsAndMaintAmt05547
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH CULTRERA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARY BETH BAINBRIDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JANE STAUFFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/ TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt062773
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NONPROFIT COMMUNITY ARTS CENTER
IRS990EZ/ProgramServiceRevenueAmt034814
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RAISING FUNDS AND RUNNING SALEM FILM FESTIVAL AT SEVERAL NORTH SHORE VENUES-BRINGING TO LOCAL AUDIENCES INTERNATIONAL DOCUMETARY FILMS, FILMMAKERS AND RELATED EDUCAITONAL OPPORTUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04390
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066958
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt060
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt060
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt070960
IRS990EZ/TotalProgramServiceExpensesAmt066958
IRS990EZ/TotalRevenueAmt074009
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.salemcommunityartscenter.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt037395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019742
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt041086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036174
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0167129
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01260
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt034814
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt053480
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt019365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0152963
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01260
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01260
IRS990ScheduleA/InvestmentIncomeCYPct00.00390
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99610
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0320092
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt072209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt073222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt065870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt053252
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt055539
IRS990ScheduleA/Total509Grp/TotalAmt0320092
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0321352
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADVERTISING 10273.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONTRACT LABOR 23700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOOD AND HOSPITALITY 7773.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP FEES 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS 98.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRODUCTION EXPENSE 4702.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROGRAMMING EXPENSE 1216.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TICKETING EXPENSE 13091.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSPORTATION 958.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK SERVICE CHARGES 70.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INSURANCE 642.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH CULTRERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09785998843
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM COMMUNITY ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0270291325
ReturnHeader/Filer/PhoneNum09785998843
ReturnHeader/Filer/USAddress/AddressLine1Txt07 PRESCOTT STREEET
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001970
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332578963
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brian N Wall
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0128 Main Street Ste E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gloucester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001930
ReturnHeader/PreparerPersonGrp/PhoneNum09782832500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN N WALL CPA
ReturnHeader/ReturnTs02025-04-18T10:01:36-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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