Civic Intelligence

Master Arts Company

990 • Fiscal year 2016 • EIN 38-2600719

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 05, 2017

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

63rd percentile

0.01x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

31st percentile

-4.4%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

1.8%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$227,747

Down $27,031 (-11%) from 2015

Net Assets

Down

$225,136

Down $8,579 (-3.7%) from 2015

Liabilities

Down

$2,611

Down $18,452 (-88%) from 2015

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin31st percentile

Revenue

Up

$196,669

Up $3,486 (+1.8%) from 2015

Expenses

Up

$205,248

Up $60,946 (+42%) from 2015

Net Income

Down

-$8,579

Down $57,460 (-118%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2016

Assets$227,747
Liabilities$2,611
Net Assets$225,136
Open 2016 Filing

Operations Trend

Revenue Growth52nd 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

2016

Revenue$196,669
Expenses$205,248
Net Income-$8,579
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 5, 2017
Return Version
2016v3.0
Gross Receipts
$207,058
Mission and Program Overview

Mission

The advancement of christian performing arts

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$146,083$135,589▼ $10,494
Savings and Temporary Cash Investments$57,097$52,653▼ $4,444
Cash and Non-Interest-Bearing Accounts$45,246$34,751▼ $10,495
Prepaid Expenses and Deferred Charges$6,352$4,754▼ $1,598
Total Assets$254,778$227,747▼ $27,031
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,795--
Accounts Payable and Accrued Expenses$3,268$2,611▼ $657
Total Liabilities$21,063$2,611▼ $18,452
Net Assets / Fund Balance
Unrestricted Net Assets$233,715$225,136▼ $8,579
Total Net Assets Fund Balance$233,715$225,136▼ $8,579
Total Liabilities and Net Assets / Fund Balance$254,778$227,747▼ $27,031

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$112,876$136,817$249,693
Other Land Buildings$7,713$21,757$29,470
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Dan DenkPresident
Mark BoertmanDirector
Michael VossDirector
Ruth SmithDirector
William RiggDirector
John McdonaldSecretary
John MiedemaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,981
Program Service Revenue
$137,554
Investment Income
$306
Other Revenue
$16,828
Change in Net Assets
$-8,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,953
Other Expenses$99,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,596$6,357-$105,953
Occupancy$26,932--$26,932
All Other Expenses$22,796--$22,796
Office Expenses$14,211--$14,211
Other Expenses$4,075--$4,075
Insurance$4,016--$4,016
Advertising$3,459--$3,459
Interest$635--$635
Total Functional Expenses$198,891$6,357$0$205,248
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,647
Fundraising Direct Expenses$6,922
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$23,647$23,647$6,922$16,725
Total Events$23,647$23,647$6,922$16,725
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 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
2017-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Denk
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
124

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

“Bank charges 3,669 0 0 teachers fees 3,375 0 0 internet fees 2,881 0 0 supplies 2,713 0 0 scripts 2,700 0 0 miscellaneous 2,561 0 0 set expense 1,353 0 0 printing 1,329 0 0 cue card 1,329 0 0 honoraria 1,080 0 0 prop expense 575 0 0 costumes 396 0 0 dues 175 0 0 travel 155 0 0 cash over and short 145 0 0 rental expense 125 0 0 vehicle expense -1,765 0 0 total 22,796 0 0”

Raw XML Appendix375 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0207058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0197072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0188363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0161657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0151983
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0906133
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0112876
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0136817
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0249693
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07713
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021757
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029470
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135589
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06922
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023647
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt023647
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023647
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023647
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016725
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06922
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06922
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt3BANK CHARGES 3,669 0 0 TEACHERS FEES 3,375 0 0 INTERNET FEES 2,881 0 0 SUPPLIES 2,713 0 0 SCRIPTS 2,700 0 0 MISCELLANEOUS 2,561 0 0 SET EXPENSE 1,353 0 0 PRINTING 1,329 0 0 CUE CARD 1,329 0 0 HONORARIA 1,080 0 0 PROP EXPENSE 575 0 0 COSTUMES 396 0 0 DUES 175 0 0 TRAVEL 155 0 0 CASH OVER AND SHORT 145 0 0 RENTAL EXPENSE 125 0 0 VEHICLE EXPENSE -1,765 0 0 TOTAL 22,796 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0254778
IRS990/TotalAssetsEOYAmt0227747
IRS990/TotalAssetsGrp/BOYAmt0254778
IRS990/TotalAssetsGrp/EOYAmt0227747
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041981
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0198891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021063
IRS990/TotalLiabilitiesEOYAmt02611
IRS990/TotalLiabilitiesGrp/BOYAmt021063
IRS990/TotalLiabilitiesGrp/EOYAmt02611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233715
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225136
IRS990/TotalProgramServiceExpensesAmt0198891
IRS990/TotalProgramServiceRevenueAmt0137554
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137963
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196669
IRS990/TotalVolunteersCnt0124
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0254778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0227747
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0233715
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0225136
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 77TH STREET SW
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049548
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MASTERARTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MIEDEMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06164551001
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-05
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/FilingSecurityInformation/AtSubmissionCreationDeviceId095ED4457908EDEBD701019AAF69164702C9F9843
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00B087E94F78910E00AC3B64E394BB1C8AACAAF00
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/PreparationDt02017-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A COOK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-11T18:35:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$227,747
Liabilities
$2,611
Net assets
$225,136
Revenue
$196,669
Expenses
$205,248
Net income
-$8,579
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