Civic Intelligence

Master Arts Company

990 • Fiscal year 2022 • EIN 38-2600719

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

12th percentile

-42%

Higher net margin than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

22nd percentile

-20%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-32%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$219,953

Down $55,514 (-20%) from 2021

Net Assets

Down

$219,953

Down $55,514 (-20%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin12th percentile

Revenue

Down

$130,677

Down $62,808 (-32%) from 2021

Expenses

Up

$186,191

Up $57,939 (+45%) from 2021

Net Income

Down

-$55,514

Down $120,747 (-185%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2022

Assets$219,953
Liabilities$0
Net Assets$219,953
Open 2022 Filing

Operations Trend

Revenue Growth17th 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

2022

Revenue$130,677
Expenses$186,191
Net Income-$55,514
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$140,338
Mission and Program Overview

Mission

The advancement of christian performing arts

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$101,970$119,558▲ $17,588
Cash and Non-Interest-Bearing Accounts$102,939$49,989▼ $52,950
Savings and Temporary Cash Investments$39,702$39,991▲ $289
Other Notes and Loans Receivable, Net$21,721--
Prepaid Expenses and Deferred Charges$9,135$10,415▲ $1,280
Total Assets$275,467$219,953▼ $55,514
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$213,659$180,476▼ $33,183
Net Assets With Donor Restrictions$61,808$39,477▼ $22,331
Total Net Assets Fund Balance$275,467$219,953▼ $55,514
Total Liabilities and Net Assets / Fund Balance$275,467$219,953▼ $55,514

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$103,076$168,949$272,025
Land$15,000-$15,000
Other Land Buildings$1,482$13,453$14,935
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
John MiedemaChair
Ruth SmithVice Chair
Kent EzellDirector
Luke BoumaDirector
Robb LamerDirector
Walter WilliamsDirector
Jon WilsonSecretary
Lisa ChevaliaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,223
Program Service Revenue
$93,794
Investment Income
$289
Other Revenue
$8,371
All Other Contributions
$28,223
Change in Net Assets
$-55,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,715
Salaries, Compensation, and Employee Benefits$70,476
Total Fundraising Expense$1,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,672$3,362-$56,034
Occupancy$23,704--$23,704
Office Expenses$17,523--$17,523
All Other Expenses$14,968-$1,017$15,985
Payroll Taxes$13,575$867-$14,442
Advertising$12,159--$12,159
Royalties$10,619--$10,619
Information Technology$7,097--$7,097
Insurance$4,456--$4,456
Other Expenses$4,439--$4,439
Travel$1,251--$1,251
Conferences and Meetings$598--$598
Depreciation Depletion$590--$590
Total Functional Expenses$180,945$4,229$1,017$186,191
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,980
Fundraising Direct Expenses$6,016
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raising Ev$15,980$15,980$6,016$9,964
Total Events$15,980$15,980$6,016$9,964
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
Chair
Phone
6164551001
Signed
2023-11-13

Organization Details

Principal Officer
John Miedema
Formed
1985
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

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

Raw XML Appendix394 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt050450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0171915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0400600
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt024974
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0113989
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0138963
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0289
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08708
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt014197
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt07350
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt07350
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97720
IRS990ScheduleA/PublicSupportPY509Pct00.97940
IRS990ScheduleA/PublicSupportTotal509Amt0921654
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0140049
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0191209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0138556
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0225208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0226632
IRS990ScheduleA/Total509Grp/TotalAmt0921654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0140338
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0196409
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0147264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0232558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0226632
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0943201
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0103076
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0168949
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0272025
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01482
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013453
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014935
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119558
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06016
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUND RAISING EV
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015980
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09964
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06016
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06016
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO FINANCIAL BENEFITS ARE PROVIDED. VOLUNTEERS INCLUDE OFFICE ASSISTANTS, ACTORS, ACTRESSES, PERFORMANCE ARTISTS, MAKE-UP, 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/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0219953
IRS990/TotalAssetsGrp/BOYAmt0275467
IRS990/TotalAssetsGrp/EOYAmt0219953
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IRS990/TotalContributionsAmt028223
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01017
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04229
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180945
IRS990/TotalFunctionalExpensesGrp/TotalAmt0186191
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0219953
IRS990/TotalProgramServiceExpensesAmt0180945
IRS990/TotalProgramServiceRevenueAmt093794
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt092490
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0130677
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0275467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0219953
IRS990/TravelGrp/ProgramServicesAmt01251
IRS990/TravelGrp/TotalAmt01251
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 77TH STREET SW
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049548
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MASTERARTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MIEDEMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06164551001
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02023-11-14T22:20:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MIEDEMA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$219,953
Liabilities
$0
Net assets
$219,953
Revenue
$130,677
Expenses
$186,191
Net income
-$55,514
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
Peer Organizations

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