Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$5,856
Up $1,796 (+44%) from 2012
Net Assets
Up$5,856
Up $2,070 (+55%) from 2012
Liabilities
Down$0
Down $274 (-100%) from 2012
Revenue And Expenses
Revenue
Up$3,578
Up $8,834 (+168%) from 2012
Expenses
Down$1,508
Down $5,613 (-79%) from 2012
Net Income
Up$2,070
Up $14,447 (+117%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Oct 27, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $7,427
Mission and Program Overview
Mission
To promote education of the arts, specially by publishing a multimedia magazine focusing on new media; and to engage in other activities permitted of a corporation organized under chapter 180 of the massachusetts general laws and section 501(c)(3) of the internal revenue code of 1986.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ART EDUCATION | $0 | $338 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL MITTELMAN | President/Director | - | $0 | - | - |
| MARY ELIZABETH NOFZIGER | Treasurer/Clerk/Director | - | $0 | - | - |
| WILLIAM ARNING | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 80-0307516
- Phone
- 6179473977
Signing Officer
- Name
- Michael Mittelman
- Title
- President
- Phone
- 6179473977
- Signed
- 2014-10-27
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Peter V Ricci CPA
- Phone
- 2126955003
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 3,927. Returns and allowances: 0. Less cost of goods sold: 3,849. Gross profit: 78. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 0. Other costs: 3,849. Inventory at end of year: 0. Cost of goods sold: 3,849.”
Form 990-ez, Part I, Line 7B - Other Costs
“Description: editorial services. Amount: 540. Description: production services. Amount: 1,088. Description: audio design. Amount: 300. Description: location recording. Amount: 339. Description: audio mastering. Amount: 400. Description: business expenses-other. Amount: 1,182. Total included on form 990-ez, part i, line 7b: 3,849.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 475. Description: bank and credit card fees. Amount: 526. Description: business expenses-other. Amount: 507. Total to form 990-ez, line 16: 1,508.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: other liabilities. Beg. Of year amount: 274. End of year amount: 0.”
Raw XML Appendix156 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL MITTELMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6172477253 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 11 SAINT GEORGE ST APT 12B |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | BOSTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 02115 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4060 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5856 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 3500 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 3849 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2070 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4060 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 5856 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 78 |
| IRS990EZ/GrossReceiptsAmt | 0 | 7427 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 3927 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 3786 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 5856 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 3786 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 5856 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL MITTELMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARY ELIZABETH NOFZIGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILLIAM ARNING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER/CLERK/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1508 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE EDUCATION OF THE ARTS, SPECIALLY BY PUBLISHING A MULTIMEDIA MAGAZINE FOCUSING ON NEW MEDIA; AND TO ENGAGE IN OTHER ACTIVITIES PERMITTED OF A CORPORATION ORGANIZED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AND SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ART EDUCATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 338 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 274 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 1508 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 338 |
| IRS990EZ/TotalRevenueAmt | 0 | 3578 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | ASPECTMAG.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 3500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23680 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 63680 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 3927 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 5920 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10180 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 18417 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8881 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 47325 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 111005 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 7427 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 13420 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27180 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30417 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32561 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 111005 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 7427 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 13420 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 27180 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30417 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 32561 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 111005 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME: GROSS RECEIPTS: 3,927. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 3,849. GROSS PROFIT: 78. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 3,849. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 3,849. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: EDITORIAL SERVICES. AMOUNT: 540. DESCRIPTION: PRODUCTION SERVICES. AMOUNT: 1,088. DESCRIPTION: AUDIO DESIGN. AMOUNT: 300. DESCRIPTION: LOCATION RECORDING. AMOUNT: 339. DESCRIPTION: AUDIO MASTERING. AMOUNT: 400. DESCRIPTION: BUSINESS EXPENSES-OTHER. AMOUNT: 1,182. TOTAL INCLUDED ON FORM 990-EZ, PART I, LINE 7B: 3,849. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: INSURANCE. AMOUNT: 475. DESCRIPTION: BANK AND CREDIT CARD FEES. AMOUNT: 526. DESCRIPTION: BUSINESS EXPENSES-OTHER. AMOUNT: 507. TOTAL TO FORM 990-EZ, LINE 16: 1,508. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER LIABILITIES. BEG. OF YEAR AMOUNT: 274. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 7B - OTHER COSTS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MITTELMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6179473977 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | ASPECT ARTS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ASPE |
| ReturnHeader/Filer/EIN | 0 | 800307516 |
| ReturnHeader/Filer/PhoneNum | 0 | 6179473977 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 46 WALTHAM ST |
| ReturnHeader/Filer/USAddress/City | 0 | BOSTON |
| ReturnHeader/Filer/USAddress/State | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 02118 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 131578842 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | BUCHBINDER TUNICK & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | ONE PENN PLAZA - SUITE 5335 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 101190219 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2126955003 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PETER V RICCI CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-05T14:55:16-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $5,856
- Liabilities
- $0
- Net assets
- $5,856
- Revenue
- $3,578
- Expenses
- $1,508
- Net income
- $2,070