Civic Intelligence

Cmcarts Inc

EIN 66-0529152 • 501(c)3 • Frederiksted, VI

Profile

To preserve, promote, and exhibit the arts of the caribbean community.

PO Box 734Frederiksted, VI 00840

www.cmcarts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.50x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.31x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-17%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$279,647

Down $55,347 (-17%) from 2023

Liabilities

Up

$140,193

Up $29,236 (+26%) from 2023

Net Assets

Down

$139,454

Down $84,583 (-38%) from 2023

Revenue

Down

$447,619

Down $111,284 (-20%) from 2023

Expenses

Down

$531,431

Down $39,198 (-6.9%) from 2023

Net Income

Down

-$83,812

Down $72,086 (-615%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $24,806Liabilities 2011: $02011Assets 2012: $75,237Liabilities 2012: $35,362Net Assets 2012: $39,8752012Assets 2013: $80,270Liabilities 2013: $379Net Assets 2013: $79,8902013Assets 2014: $73,617Liabilities 2014: $02014Assets 2015: $92,141Liabilities 2015: $02015Assets 2016: $47,103Liabilities 2016: $02016Assets 2017: $95,547Liabilities 2017: $22,236Net Assets 2017: $73,3112017Assets 2018: $165,615Liabilities 2018: $4,578Net Assets 2018: $161,0372018Assets 2019: $105,348Liabilities 2019: $2,196Net Assets 2019: $103,1522019Assets 2020: $281,035Liabilities 2020: $109,251Net Assets 2020: $171,7842020Assets 2021: $384,918Liabilities 2021: $134,110Net Assets 2021: $250,8082021Assets 2022: $338,185Liabilities 2022: $100,540Net Assets 2022: $237,6452022Assets 2023: $334,994Liabilities 2023: $110,957Net Assets 2023: $224,0372023Assets 2024: $279,647Liabilities 2024: $140,193Net Assets 2024: $139,4542024

Highlighted filing

2024

Assets$279,647
Liabilities$140,193
Net Assets$139,454

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $102,287Expenses 2011: $111,878Net Income 2011: -$9,5912011Revenue 2012: $184,992Expenses 2012: $144,726Net Income 2012: $40,2662012Revenue 2013: $108,471Expenses 2013: $123,011Net Income 2013: -$14,5402013Revenue 2014: $93,894Expenses 2014: $97,454Net Income 2014: -$3,5602014Revenue 2015: $102,904Expenses 2015: $98,521Net Income 2015: $4,3832015Revenue 2016: $179,452Expenses 2016: $197,996Net Income 2016: -$18,5442016Revenue 2017: $95,377Expenses 2017: $102,849Net Income 2017: -$7,4722017Revenue 2018: $381,553Expenses 2018: $293,827Net Income 2018: $87,7262018Revenue 2019: $240,872Expenses 2019: $289,922Net Income 2019: -$49,0502019Revenue 2020: $273,881Expenses 2020: $209,801Net Income 2020: $64,0802020Revenue 2021: $464,749Expenses 2021: $385,725Net Income 2021: $79,0242021Revenue 2022: $567,485Expenses 2022: $566,238Net Income 2022: $1,2472022Revenue 2023: $558,903Expenses 2023: $570,629Net Income 2023: -$11,7262023Revenue 2024: $447,619Expenses 2024: $531,431Net Income 2024: -$83,8122024

Highlighted filing

2024

Revenue$447,619
Expenses$531,431
Net Income-$83,812

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.80$1.40$1.39$4.48$5.31$0.84
2023Detailed filing. Detailed filing data is available for this year.$3.35$1.11$2.24$5.59$5.71$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.38$1.01$2.38$5.67$5.66$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.85$1.34$2.51$4.65$3.86$0.79
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$1.09$1.72$2.74$2.10$0.64
2019Summary only. Only limited summary data is available for this year.$1.05$0.02$1.03$2.41$2.90$0.49
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.05$1.61$3.82$2.94$0.88
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.22$0.73$0.95$1.03$0.07
2016Summary only. Only limited summary data is available for this year.$0.47$0.00$1.79$1.98$0.19
2015Summary only. Only limited summary data is available for this year.$0.92$0.00$1.03$0.99$0.04
2014Summary only. Only limited summary data is available for this year.$0.74$0.00$0.94$0.97$0.04
2013Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$1.08$1.23$0.15
2012Summary only. Only limited summary data is available for this year.$0.75$0.35$0.40$1.85$1.45$0.40
2011Summary only. Only limited summary data is available for this year.$0.25$0.00$1.02$1.12$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$670,189
Mission and Program Overview

Mission

To preserve, promote, and exhibit the arts of the caribbean community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$224,728$184,766▼ $39,962
Land, Buildings, and Equipment, Net$87,889$85,584▼ $2,305
Prepaid Expenses and Deferred Charges$12,210$3,465▼ $8,745
Total Assets$334,994$279,647▼ $55,347
Other Assets Total$10,167$5,832▼ $4,335
Liabilities
Unsecured Notes Loans Payable$100,000$100,000→ $0
Accounts Payable and Accrued Expenses$10,957$40,193▲ $29,236
Total Liabilities$110,957$140,193▲ $29,236
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$214,037$139,454▼ $74,583
Net Assets With Donor Restrictions$10,000--
Total Net Assets Fund Balance$224,037$139,454▼ $84,583
Total Liabilities and Net Assets / Fund Balance$334,994$279,647▼ $55,347

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$74,277$15,090$89,367
Equipment$11,307$23,197$34,504
Compensation and Service Providers

Board Members and Trustees

NameTitle
Orville JamesPresident
Dr Regina FlippinBoard Member
Janis ValmondBoard Member
Kenya Nelson StevensBoard Member
Lisa LordBoard Member
Marlee MillerBoard Member
Stephanie BrownBoard Member
Lisa MordhorstExecutive Di
Anne KershawSecretary
Wilfred LabiosaTreasurer
Susan AtkinsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$312,497
Program Service Revenue
$130,570
Investment Income
$495
Other Revenue
$4,057
All Other Contributions
$302,497
Change in Net Assets
$-83,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,425
Salaries, Compensation, and Employee Benefits$216,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,988$41,996-$167,984
Occupancy-$40,785-$40,785
Other Employee Benefits$26,573$8,858-$35,431
Information Technology$5,632$8,885-$14,517
Payroll Taxes$9,443$3,148-$12,591
Depreciation Depletion$5,582$1,862-$7,444
Insurance-$7,344-$7,344
Fees for Services Other$3,177$3,894-$7,071
Interest-$5,136-$5,136
Fees for Services Accounting-$4,600-$4,600
Office Expenses$1,658$2,755-$4,413
Other Expenses$20,098$-6,301-$-6,301
Total Functional Expenses$408,469$122,962$0$531,431
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan AtkinsBoard MemberContributionNo$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

A copy of the form 990 is reviewed by the board during the a board meeting and prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each board member signs a conflict of interest agreement at the beginning of the first term. The agreement states that the board member will self disclose any potential conflicts. Self monitoring is to concinue and disclosure is to be made immediately at which that member is not permitted to vote nor continue to participate in the decision making process.

Form 990, Page 6, Part VI, Line 15A

A review is performed by the board and approved by a quorum vote.

Form 990, Page 6, Part VI, Line 18

Cmcarts, inc. Makes it financial documents available for public inspection upon request, on their website, and at their annual meeting.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cmcarts Inc
EIN
66-0529152
Phone
3407722622
Address
PO BOX 734, FREDERIKSTED, VI 00840

Signing Officer

Name
Wilfred Labiosa
Title
Treasurer
Phone
3407722622
Signed
2025-11-10

Organization Details

Principal Officer
Wilfred Labiosa
Formed
1994
Legal Domicile
Vi
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
Bert Smith & Co
Address
1101 15TH ST NW STE 202, WASHINGTON, DC 20005-5002
Preparer
Stephanie Lane CPA
Phone
2023935600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Arts for all - cmcarts is the only art museum in the usvi and was originally established to support youth by offering alternative forms of positive expression through art and culture. For 30 years, cmcarts has been a unifying force, bridging a wide range of multicultural backgrounds and bringing people of all ages together through the spirit of artistic exploration. The community's caribbean american identities are explored and shared through interpretive, multidisciplinary, and interdisciplinary exhibitions, workshops, classes and educational programs for all ages. Our programs provide a welcoming, inclusive and safe space to explore our culture and inspire all generations to express their experiences. Cmcarts engages over 26,000 visitors annually, offering free entry to ensure maximum inclusivity.

Form 990, Page 2, Part III, Line 4D

Museum store - the objective of the cmcarts museum store mirrors that of the museum itself, which is our mission statement, values and vision. The museum store supports caribbean artists, mostly from the virgin islands, by facilitating the sale of original artwork and handcrafted artisan goods. The store exposes an international audience to the culture and shares the voice of the people of the virgin islands.

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IRS990/OfficeExpensesGrp/TotalAmt04413
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026573
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035431
IRS990/OtherExpensesGrp/Desc0ART AND EDUCATION PROGRAM
IRS990/OtherExpensesGrp/Desc1SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc2PROMOTIONS
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt0160872
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IRS990/OtherExpensesGrp/TotalAmt149446
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IRS990/OwnWebsiteInd0X
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IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOP AND CLASSES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUE
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IRS990/ProgSrvcAccomActy2Grp/Desc0EXHIBITIONS - CMCARTS' PRIMARY PROGRAMMING IS EDUCATION IN THE ARTS PRESENTED IN BEAUTIFUL ROTATING EXHIBITIONS THAT SHOWCASE ARTWORK AND IMMERSIVE ART INSTALLATIONS CREATED BY ARTISTS, CURATORS AND CREATIVES FROM THE VI, THE CARIBBEAN AND THE DIASPORA. THROUGH EXHIBITIONS, CMCARTS PROMOTES AND PRESERVES THE VOICE OF THE USVI.
IRS990/ProgSrvcAccomActy3Grp/Desc0LIFELONG LEARNING - CMCARTS IS THE CREATIVE BRIDGE IN OUR COMMUNITY FOR STUDENTS WHO DO NOT HAVE ART OR LIMITED ART ACCESS. A CORE PROGRAM IS THE VISITING ARTIST-IN-RESIDENCE PROGRAM THAT ANNUALLY INVITES UP TO 7 ARTISTS THROUGH AN APPLICATION PROCESS, WHO PROVIDE IMPACTFUL COMMUNITY ENGAGEMENT AND ART PROGRAMMING.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MUSEUM STORE - THE OBJECTIVE OF THE CMCARTS MUSEUM STORE MIRRORS THAT OF THE MUSEUM ITSELF, WHICH IS OUR MISSION STATEMENT, VALUES AND VISION. THE MUSEUM STORE SUPPORTS CARIBBEAN ARTISTS, MOSTLY FROM THE VIRGIN ISLANDS, BY FACILITATING THE SALE OF ORIGINAL ARTWORK AND HANDCRAFTED ARTISAN GOODS. THE STORE EXPOSES AN INTERNATIONAL AUDIENCE TO THE CULTURE AND SHARES THE VOICE OF THE PEOPLE OF THE VIRGIN ISLANDS.
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt046,200
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0383101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0387761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0293382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0192518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01569259
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01428
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01340
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0892167
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0192518
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IRS990ScheduleA/TotalSupportAmt01669109
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0151
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015090
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt085584
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SUSAN ATKINS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTS FOR ALL - CMCARTS IS THE ONLY ART MUSEUM IN THE USVI AND WAS ORIGINALLY ESTABLISHED TO SUPPORT YOUTH BY OFFERING ALTERNATIVE FORMS OF POSITIVE EXPRESSION THROUGH ART AND CULTURE. FOR 30 YEARS, CMCARTS HAS BEEN A UNIFYING FORCE, BRIDGING A WIDE RANGE OF MULTICULTURAL BACKGROUNDS AND BRINGING PEOPLE OF ALL AGES TOGETHER THROUGH THE SPIRIT OF ARTISTIC EXPLORATION. THE COMMUNITY'S CARIBBEAN AMERICAN IDENTITIES ARE EXPLORED AND SHARED THROUGH INTERPRETIVE, MULTIDISCIPLINARY, AND INTERDISCIPLINARY EXHIBITIONS, WORKSHOPS, CLASSES AND EDUCATIONAL PROGRAMS FOR ALL AGES. OUR PROGRAMS PROVIDE A WELCOMING, INCLUSIVE AND SAFE SPACE TO EXPLORE OUR CULTURE AND INSPIRE ALL GENERATIONS TO EXPRESS THEIR EXPERIENCES. CMCARTS ENGAGES OVER 26,000 VISITORS ANNUALLY, OFFERING FREE ENTRY TO ENSURE MAXIMUM INCLUSIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MUSEUM STORE - THE OBJECTIVE OF THE CMCARTS MUSEUM STORE MIRRORS THAT OF THE MUSEUM ITSELF, WHICH IS OUR MISSION STATEMENT, VALUES AND VISION. THE MUSEUM STORE SUPPORTS CARIBBEAN ARTISTS, MOSTLY FROM THE VIRGIN ISLANDS, BY FACILITATING THE SALE OF ORIGINAL ARTWORK AND HANDCRAFTED ARTISAN GOODS. THE STORE EXPOSES AN INTERNATIONAL AUDIENCE TO THE CULTURE AND SHARES THE VOICE OF THE PEOPLE OF THE VIRGIN ISLANDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS REVIEWED BY THE BOARD DURING THE A BOARD MEETING AND PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST AGREEMENT AT THE BEGINNING OF THE FIRST TERM. THE AGREEMENT STATES THAT THE BOARD MEMBER WILL SELF DISCLOSE ANY POTENTIAL CONFLICTS. SELF MONITORING IS TO CONCINUE AND DISCLOSURE IS TO BE MADE IMMEDIATELY AT WHICH THAT MEMBER IS NOT PERMITTED TO VOTE NOR CONTINUE TO PARTICIPATE IN THE DECISION MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A REVIEW IS PERFORMED BY THE BOARD AND APPROVED BY A QUORUM VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CMCARTS, INC. MAKES IT FINANCIAL DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST, ON THEIR WEBSITE, AND AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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