Civic Intelligence

Master Arts Company

990EZ • Fiscal year 2013 • EIN 38-2600719

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

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

85th percentile

0.33x

Higher debt load relative to assets than 85% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

0.44x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

51st percentile

2.0%

Faster asset growth than 51% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

57th percentile

6.4%

Faster revenue growth than 57% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$218,053

Up $4,368 (+2.0%) from 2012

Net Assets

Up

$146,861

Up $17,988 (+14%) from 2012

Liabilities

Down

$71,192

Down $13,620 (-16%) from 2012

Revenue

Up

$161,657

Up $9,674 (+6.4%) from 2012

Expenses

Down

$143,669

Down $9,184 (-6.0%) from 2012

Net Income

Up

$17,988

Up $18,858 (+2168%) from 2012

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

2013

Assets$218,053
Liabilities$71,192
Net Assets$146,861

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

2013

Revenue$161,657
Expenses$143,669
Net Income$17,988
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$161,657
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.-$132,857
TRAVELING TROUPES AND STREET THEATER: THESE GROUPS PERFORM AT CHURCHES AND OTHER VENUES, UTILIZING ABOUT 100 VOLUNTEERS AND ATTRACTING 4,000 AUDIENCE MEMBERS YEARLY.-$2,992
INSTRUCTIONAL CLASSES: TRAINING IN DANCE, MIME, AND THEATER ARTS ATTRACTING ABOUT 400 STUDENTS ANNUALLY.--
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

EIN
38-2600719
Phone
6164551001

Signing Officer

Name
Dale Day
Title
Treasurer
Phone
6164551001
Signed
2014-05-08
Discuss with paid preparer
Yes

Preparer

Preparer
David a Cook CPA
Phone
6169426530
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 427 office expenses 2,120 telephone 3,361 travel 205 mortgage interest 5,939 insurance 2,805 concessions expense 4,017 costumes 679 honoraria 2,992 directors fees 4,950 make-up expense 94 cash over and short -1,596 program printing 2,963 prop expense 538 rental expense 1,375 royalties 10,366 scripts 494 set expense 433 supplies 1,778 cue card 1,626 bank charges 6,145 dues 300 fundraising expense 4,184 vehicle expense 1,857 miscellaneous 423 non-investment depreciation 12,706 total 71,181

Form 990-ez, Part II, Line 24

Equipment 50,925 50,925 less accumulated depreciation 36,001 38,625 building 160,000 160,000 less accumulated depreciation 37,788 41,890 improvements 89,693 89,693 less accumulated depreciation 59,786 65,766 total 167,043 154,337

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,335 1,091 mortgage and other notes payable 83,477 70,101

Raw XML Appendix172 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0JOHN MIEDEMA
CompensationExplanation/CompensationExplanationGrp/PersonNm1JOHN MCDONALD
CompensationExplanation/CompensationExplanationGrp/PersonNm2DALE DAY
CompensationExplanation/CompensationExplanationGrp/PersonNm3PRIS MCDONALD
CompensationExplanation/CompensationExplanationGrp/PersonNm4DON ROELOFS
CompensationExplanation/CompensationExplanationGrp/PersonNm5WILLIAM RIGG
CompensationExplanation/CompensationExplanationGrp/PersonNm6MICHAEL VOSS
CompensationExplanation/CompensationExplanationGrp/PersonNm7JIM EMERY
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt017988
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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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/BOYAmt0167043
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0154337
IRS990EZ/OtherExpensesTotalAmt071181
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ADVANCEMENT OF CHRISTIAN PERFORMING ARTS
IRS990EZ/PrintingPublicationsPostageAmt05135
IRS990EZ/ProgramServiceRevenueAmt0134903
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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0132857
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12992
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt056246
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0143669
IRS990EZ/TotalProgramServiceExpensesAmt0135849
IRS990EZ/TotalRevenueAmt0161657
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MASTERARTS.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt026754
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt021804
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt032830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0135766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0134903
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0130179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0145211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0129931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0138593
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0678817
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0161657
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0151983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0178041
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0150996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0171906
IRS990ScheduleA/Total509Grp/TotalAmt0814583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0161657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0151983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0178041
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0150996
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0171906
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0814583
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 427 OFFICE EXPENSES 2,120 TELEPHONE 3,361 TRAVEL 205 MORTGAGE INTEREST 5,939 INSURANCE 2,805 CONCESSIONS EXPENSE 4,017 COSTUMES 679 HONORARIA 2,992 DIRECTORS FEES 4,950 MAKE-UP EXPENSE 94 CASH OVER AND SHORT -1,596 PROGRAM PRINTING 2,963 PROP EXPENSE 538 RENTAL EXPENSE 1,375 ROYALTIES 10,366 SCRIPTS 494 SET EXPENSE 433 SUPPLIES 1,778 CUE CARD 1,626 BANK CHARGES 6,145 DUES 300 FUNDRAISING EXPENSE 4,184 VEHICLE EXPENSE 1,857 MISCELLANEOUS 423 NON-INVESTMENT DEPRECIATION 12,706 TOTAL 71,181
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 50,925 50,925 LESS ACCUMULATED DEPRECIATION 36,001 38,625 BUILDING 160,000 160,000 LESS ACCUMULATED DEPRECIATION 37,788 41,890 IMPROVEMENTS 89,693 89,693 LESS ACCUMULATED DEPRECIATION 59,786 65,766 TOTAL 167,043 154,337
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,335 1,091 MORTGAGE AND OTHER NOTES PAYABLE 83,477 70,101
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/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE DAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06164551001
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10MASTER ARTS THEATRE
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0382600719
ReturnHeader/Filer/PhoneNum06164551001
ReturnHeader/Filer/USAddress/AddressLine1075 77TH STREET SW
ReturnHeader/Filer/USAddress/City0GRAND RAPIDS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049548
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10YFF & SCHOLMA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10688 CASCADE WEST PKWY SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049546
ReturnHeader/PreparerPersonGrp/PhoneNum06169426530
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A COOK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-16T07:01:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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