Civic Intelligence

Master Arts Company

990EZ • Fiscal year 2014 • EIN 38-2600719

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 10, 2015

75 77th Street SWGrand Rapids, MI 49548

(616) 455-1001

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.24x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.31x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

77th percentile

20%

Higher net margin than 77% 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

64th percentile

12%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

69th percentile

17%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Up

$243,723

Up $25,670 (+12%) from 2013

Net Assets

Up

$184,834

Up $37,973 (+26%) from 2013

Liabilities

Down

$58,889

Down $12,303 (-17%) from 2013

Revenue

Up

$188,363

Up $26,706 (+17%) from 2013

Expenses

Up

$150,390

Up $6,721 (+4.7%) from 2013

Net Income

Up

$37,973

Up $19,985 (+111%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $210,609Liabilities 2010: $108,294Net Assets 2010: $102,3152010Assets 2011: $227,712Liabilities 2011: $97,969Net Assets 2011: $129,7432011Assets 2012: $213,685Liabilities 2012: $84,812Net Assets 2012: $128,8732012Assets 2013: $218,053Liabilities 2013: $71,192Net Assets 2013: $146,8612013Assets 2014: $243,723Liabilities 2014: $58,889Net Assets 2014: $184,8342014Assets 2015: $254,778Liabilities 2015: $21,063Net Assets 2015: $233,7152015Assets 2016: $227,747Liabilities 2016: $2,611Net Assets 2016: $225,1362016Assets 2017: $219,721Liabilities 2017: $2,554Net Assets 2017: $217,1672017Assets 2018: $213,127Liabilities 2018: $2,711Net Assets 2018: $210,4162018Assets 2019: $191,766Liabilities 2019: $1,816Net Assets 2019: $189,9502019Assets 2020: $210,976Liabilities 2020: $742Net Assets 2020: $210,2342020Assets 2021: $275,467Liabilities 2021: $0Net Assets 2021: $275,4672021Assets 2022: $219,953Liabilities 2022: $0Net Assets 2022: $219,9532022Assets 2023: $206,850Liabilities 2023: $0Net Assets 2023: $206,8502023Assets 2024: $274,228Liabilities 2024: $5,532Net Assets 2024: $268,6962024

Highlighted filing

2014

Assets$243,723
Liabilities$58,889
Net Assets$184,834

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $146,046Expenses 2010: $152,579Net Income 2010: -$6,5332010Revenue 2011: $178,041Expenses 2011: $150,613Net Income 2011: $27,4282011Revenue 2012: $151,983Expenses 2012: $152,853Net Income 2012: -$8702012Revenue 2013: $161,657Expenses 2013: $143,669Net Income 2013: $17,9882013Revenue 2014: $188,363Expenses 2014: $150,390Net Income 2014: $37,9732014Revenue 2015: $193,183Expenses 2015: $144,302Net Income 2015: $48,8812015Revenue 2016: $196,669Expenses 2016: $205,248Net Income 2016: -$8,5792016Revenue 2017: $217,169Expenses 2017: $225,138Net Income 2017: -$7,9692017Revenue 2018: $217,561Expenses 2018: $224,312Net Income 2018: -$6,7512018Revenue 2019: $223,677Expenses 2019: $244,143Net Income 2019: -$20,4662019Revenue 2020: $144,807Expenses 2020: $124,523Net Income 2020: $20,2842020Revenue 2021: $193,485Expenses 2021: $128,252Net Income 2021: $65,2332021Revenue 2022: $130,677Expenses 2022: $186,191Net Income 2022: -$55,5142022Revenue 2023: $184,258Expenses 2023: $197,361Net Income 2023: -$13,1032023Revenue 2024: $331,057Expenses 2024: $269,211Net Income 2024: $61,8462024

Highlighted filing

2014

Revenue$188,363
Expenses$150,390
Net Income$37,973
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 10, 2015
Return Version
2014v5.0
Gross Receipts
$188,363
Mission and Program Overview

Mission

The advancement of christian performing arts

Program Services

DescriptionGrantsExpenses
COMMUNITY THEATER: THESE PRODUCTIONS UTILIZE APPROXIMATELY 200 VOLUNTEERS AND ATTRACT 4,000 OR MORE AUDIENCE MEMBERS ANNUALLY.-$139,374
TRAVELING TROUPES AND STREET THEATER: THESE GROUPS PERFORM AT CHURCHES AND OTHER VENUES, UTILIZING ABOUT 100 VOLUNTEERS AND ATTRACTING 4,000 AUDIENCE MEMBERS YEARLY.-$2,556
INSTRUCTIONAL CLASSES: TRAINING IN DANCE, MIME, AND THEATER ARTS ATTRACTING ABOUT 400 STUDENTS ANNUALLY.-$1,063
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN MIEDEMAPresident-$0--
JOHN MCDONALDSecretary-$0--
DALE DAYTreasurer-$0--
PRIS MCDONALDExec Director-$0--
DON ROELOFSDirector-$0--
WILLIAM RIGGDirector-$0--
MICHAEL VOSSDirector-$0--
JIM EMERYVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Master Arts Theatre
EIN
38-2600719
Phone
6164551001
Address
75 77TH STREET SW, GRAND RAPIDS, MI 49548

Signing Officer

Name
Dale Day
Title
Treasurer
Phone
6164551001
Signed
2015-08-10
Discuss with paid preparer
Yes

Preparer

Firm
Yff & Scholma Pc
Address
688 CASCADE WEST PKWY SE, GRAND RAPIDS, MI 49546
Preparer
David a Cook CPA
Phone
6169426530
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 189 office expenses 2,032 telephone 3,817 royalties 13,807 mortgage interest 3,294 insurance 4,796 concessions expense 2,838 honoraria 2,556 teachers fees 1,063 directors fees 3,387 make-up expense 38 cash over and short -214 program printing 3,071 prop expense 62 rental expense 1,685 scripts 1,324 set expense 311 supplies 3,554 cue card 1,622 bank charges 6,145 dues 1,165 fundraising expense 4,466 vehicle expense -199 miscellaneous 1,762 non-investment depreciation 11,634 total 74,205

Form 990-ez, Part II, Line 24

Prepaid expenses and deferred charges 0 430 equipment 50,925 29,470 less accumulated depreciation 38,625 18,721 building 160,000 160,000 less accumulated depreciation 41,890 45,994 improvements 89,693 89,693 less accumulated depreciation 65,766 71,745 total 154,337 143,133

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,091 1,640 mortgage and other notes payable 70,101 57,249

Raw XML Appendix167 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/PersonNm0DALE DAY
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRAND RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049548
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt048716
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN MIEDEMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DALE DAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PRIS MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DON ROELOFS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILLIAM RIGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MICHAEL VOSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JIM EMERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EXEC DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0154337
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0143133
IRS990EZ/OtherExpensesTotalAmt074205
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ADVANCEMENT OF CHRISTIAN PERFORMING ARTS
IRS990EZ/PrintingPublicationsPostageAmt04654
IRS990EZ/ProgramServiceRevenueAmt0133271
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY THEATER: THESE PRODUCTIONS UTILIZE APPROXIMATELY 200 VOLUNTEERS AND ATTRACT 4,000 OR MORE AUDIENCE MEMBERS ANNUALLY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1INSTRUCTIONAL CLASSES: TRAINING IN DANCE, MIME, AND THEATER ARTS ATTRACTING ABOUT 400 STUDENTS ANNUALLY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TRAVELING TROUPES AND STREET THEATER: THESE GROUPS PERFORM AT CHURCHES AND OTHER VENUES, UTILIZING ABOUT 100 VOLUNTEERS AND ATTRACTING 4,000 AUDIENCE MEMBERS YEARLY.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt22556
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
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IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MASTERARTS.ORG
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0129931
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0178041
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0150996
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 189 OFFICE EXPENSES 2,032 TELEPHONE 3,817 ROYALTIES 13,807 MORTGAGE INTEREST 3,294 INSURANCE 4,796 CONCESSIONS EXPENSE 2,838 HONORARIA 2,556 TEACHERS FEES 1,063 DIRECTORS FEES 3,387 MAKE-UP EXPENSE 38 CASH OVER AND SHORT -214 PROGRAM PRINTING 3,071 PROP EXPENSE 62 RENTAL EXPENSE 1,685 SCRIPTS 1,324 SET EXPENSE 311 SUPPLIES 3,554 CUE CARD 1,622 BANK CHARGES 6,145 DUES 1,165 FUNDRAISING EXPENSE 4,466 VEHICLE EXPENSE -199 MISCELLANEOUS 1,762 NON-INVESTMENT DEPRECIATION 11,634 TOTAL 74,205
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 0 430 EQUIPMENT 50,925 29,470 LESS ACCUMULATED DEPRECIATION 38,625 18,721 BUILDING 160,000 160,000 LESS ACCUMULATED DEPRECIATION 41,890 45,994 IMPROVEMENTS 89,693 89,693 LESS ACCUMULATED DEPRECIATION 65,766 71,745 TOTAL 154,337 143,133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,091 1,640 MORTGAGE AND OTHER NOTES PAYABLE 70,101 57,249
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE DAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06164551001
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASTER ARTS THEATRE
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0382600719
ReturnHeader/Filer/PhoneNum06164551001
ReturnHeader/Filer/USAddress/AddressLine1Txt075 77TH STREET SW
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049548
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383639555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YFF & SCHOLMA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0688 CASCADE WEST PKWY SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049546
ReturnHeader/PreparerPersonGrp/PhoneNum06169426530
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A COOK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-08-05T12:28:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.06$2.69$3.31$2.69$0.62
2023Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$1.84$1.97$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$1.31$1.86$0.56
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$1.93$1.28$0.65
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.01$2.10$1.45$1.25$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.92$0.02$1.90$2.24$2.44$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.03$2.10$2.18$2.24$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.20$0.03$2.17$2.17$2.25$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.03$2.25$1.97$2.05$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.55$0.21$2.34$1.93$1.44$0.49
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.59$1.85$1.88$1.50$0.38
2013Detailed filing. Detailed filing data is available for this year.$2.18$0.71$1.47$1.62$1.44$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.85$1.29$1.52$1.53$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.98$1.30$1.78$1.51$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$1.08$1.02$1.46$1.53$0.07