Civic Intelligence

Master Arts Company

990 • Fiscal year 2019 • EIN 38-2600719

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 10, 2020

Organization ProfileWWW.MASTERARTS.ORG
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

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

25th percentile

-9.1%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

29th percentile

-10%

Faster asset growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

2.8%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$191,766

Down $21,361 (-10%) from 2018

Net Assets

Down

$189,950

Down $20,466 (-9.7%) from 2018

Liabilities

Down

$1,816

Down $895 (-33%) from 2018

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin25th percentile

Revenue

Up

$223,677

Up $6,116 (+2.8%) from 2018

Expenses

Up

$244,143

Up $19,831 (+8.8%) from 2018

Net Income

Down

-$20,466

Down $13,715 (-203%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

2019

Assets$191,766
Liabilities$1,816
Net Assets$189,950
Open 2019 Filing

Operations Trend

Revenue Growth53rd percentile

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

2019

Revenue$223,677
Expenses$244,143
Net Income-$20,466
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 10, 2020
Return Version
2019v5.0
Gross Receipts
$233,558
Mission and Program Overview

Mission

The advancement of christian performing arts

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$120,356$112,846▼ $7,510
Savings and Temporary Cash Investments$49,253$39,515▼ $9,738
Cash and Non-Interest-Bearing Accounts$33,994$35,682▲ $1,688
Pledges and Grants Receivable$8,203--
Prepaid Expenses and Deferred Charges$1,321$3,723▲ $2,402
Total Assets$213,127$191,766▼ $21,361
Liabilities
Accounts Payable and Accrued Expenses$2,711$1,816▼ $895
Total Liabilities$2,711$1,816▼ $895
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$210,416$132,767▼ $77,649
Net Assets With Donor Restrictions-$57,183-
Total Net Assets Fund Balance$210,416$189,950▼ $20,466
Total Liabilities and Net Assets / Fund Balance$213,127$191,766▼ $21,361

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$93,494$156,199$249,693
Other Land Buildings$4,352$26,603$30,955
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Bob KarelChair
Dick MaloneVice Chair
Priscilla McdonaldArtistic Director
Dionna GustafsonDirector
John McdonaldDirector
Lorna TorresDirector
Ruth SmithDirector
Dan DenkSecretary
John MiedemaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,769
Program Service Revenue
$139,534
Investment Income
$261
Other Revenue
$23,113
All Other Contributions
$60,769
Change in Net Assets
$-20,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,749
Salaries, Compensation, and Employee Benefits$103,394
Total Fundraising Expense$12,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,190$6,204-$103,394
All Other Expenses$44,601--$44,601
Occupancy$40,495--$40,495
Office Expenses$9,690--$9,690
Other Expenses$9,146-$12,152$9,146
Interest$1--$1
Total Functional Expenses$225,787$6,204$12,152$244,143
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,473
Fundraising Direct Expenses$5,725
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$20,473$20,473$5,725$14,748
Total Events$20,473$20,473$5,725$14,748
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
No
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 11B

“Financial statements reviewed at board meeting prior to preparation of 990 based on those statements. Nonfinancial data including answers to questions asked on the 990 are reviewed by designated officer(s) prior to submission of form 990.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

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
John Miedema
Title
Treasurer
Phone
6164551001
Signed
2020-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Karel
Formed
1985
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
101

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, Page 1, Part I, Line 6

“No financial benefits. Volunteers include office assistants, actors, actresses, performance artists, set construction, costumers, lighting and sound, ushers, musicians, and many others.”

Form 990, Part IX, Line 24E

“Miscellaneous 7,287 0 0 advertising expense 6,678 0 0 teachers fees 5,643 0 0 program printing 4,475 0 0 cue card 4,342 0 0 directors fees 4,250 0 0 set expense 3,441 0 0 scripts 2,299 0 0 internet fees 1,264 0 0 costumes 1,223 0 0 printing 902 0 0 dues 728 0 0 vehicle expense 517 0 0 make-up expense 456 0 0 supplies 321 0 0 prop expense 306 0 0 travel 251 0 0 rental expense 218 0 0 total 44,601 0 0”

Raw XML Appendix393 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO FINANCIAL BENEFITS. VOLUNTEERS INCLUDE OFFICE ASSISTANTS, ACTORS, ACTRESSES, PERFORMANCE ARTISTS, SET CONSTRUCTION, COSTUMERS, LIGHTING AND SOUND, USHERS, MUSICIANS, AND MANY OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS REVIEWED AT BOARD MEETING PRIOR TO PREPARATION OF 990 BASED ON THOSE STATEMENTS. NONFINANCIAL DATA INCLUDING ANSWERS TO QUESTIONS ASKED ON THE 990 ARE REVIEWED BY DESIGNATED OFFICER(S) PRIOR TO SUBMISSION OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MISCELLANEOUS 7,287 0 0 ADVERTISING EXPENSE 6,678 0 0 TEACHERS FEES 5,643 0 0 PROGRAM PRINTING 4,475 0 0 CUE CARD 4,342 0 0 DIRECTORS FEES 4,250 0 0 SET EXPENSE 3,441 0 0 SCRIPTS 2,299 0 0 INTERNET FEES 1,264 0 0 COSTUMES 1,223 0 0 PRINTING 902 0 0 DUES 728 0 0 VEHICLE EXPENSE 517 0 0 MAKE-UP EXPENSE 456 0 0 SUPPLIES 321 0 0 PROP EXPENSE 306 0 0 TRAVEL 251 0 0 RENTAL EXPENSE 218 0 0 TOTAL 44,601 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-07-14T12:40:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$191,766
Liabilities
$1,816
Net assets
$189,950
Revenue
$223,677
Expenses
$244,143
Net income
-$20,466
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