Civic Intelligence

28 Washington St Inc

EIN 87-3161042 • 501(c)3 • Cumberland, MD

Profile

This corporation runs the wills creek museum.

28 Washington StreetCumberland, MD 21502
Siviq Scores

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

Liabilities / Assets

90th percentile

0.62x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.63x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

$367,072

No earlier filing loaded for comparison.

Liabilities

$226,556

No earlier filing loaded for comparison.

Net Assets

$140,516

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue96th percentileNet Margin85th percentile

Revenue

$138,735

No earlier filing loaded for comparison.

Expenses

$88,540

No earlier filing loaded for comparison.

Net Income

$50,195

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2024: $367,072Liabilities 2024: $226,556Net Assets 2024: $140,5162024

Highlighted filing

2024

Assets$367,072
Liabilities$226,556
Net Assets$140,516
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $138,735Expenses 2024: $88,540Net Income 2024: $50,1952024

Highlighted filing

2024

Revenue$138,735
Expenses$88,540
Net Income$50,195
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$367,072
Liabilities
$226,556
Net assets
$140,516
Revenue
$138,735
Expenses
$88,540
Net income
$50,195
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.67$2.27$1.41$1.39$0.89$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$161,387
Mission and Program Overview

Mission

This corporation runs the wills creek museum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$323,758$314,343▼ $9,415
Cash and Non-Interest-Bearing Accounts$6,679$52,399▲ $45,720
Total Assets$330,767$367,072▲ $36,305
Other Assets Total$330$330→ $0
Liabilities
Unsecured Notes Loans Payable$240,446$226,556▼ $13,890
Total Liabilities$240,446$226,556▼ $13,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$90,321$140,516▲ $50,195
Total Net Assets Fund Balance$90,321$140,516▲ $50,195
Total Liabilities and Net Assets / Fund Balance$330,767$367,072▲ $36,305

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$314,343$10,657$325,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Martha MacgillDirector
Barbara CraneTreasurer/pr
Revenue and Support

Revenue Composition

Contributions and Grants
$142,135
Program Service Revenue
$0
Investment Income
$232
Other Revenue
$-3,632
All Other Contributions
$54,570
Change in Net Assets
$50,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$7,012--$7,012
Interest$6,261--$6,261
Insurance$4,397--$4,397
Advertising$2,171--$2,171
Other Expenses$367--$367
All Other Expenses$183--$183
Total Functional Expenses$88,540$0$0$88,540
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
28 Washington St Inc
EIN
87-3161042
Phone
3016979967
Address
28 WASHINGTON STREET, CUMBERLAND, MD 21502

Signing Officer

Name
Barbara Crane
Title
Treasurer/president
Phone
3016979967
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Macgill
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Huber Michaels & Company
Address
110 S CENTRE ST, CUMBERLAND, MD 21502-3021
Preparer
Timothy P Michaels CPA
Phone
3017224455
Supplemental Narrative

Additional Explanations

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

“Has developed phase 1 of the wills creek museum project, namely an exhibit dedicated to the early days of cumberland and the french and indian war.”

Raw XML Appendix267 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/GovernmentGrantsAmt086495
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0161387
IRS990/GrossRentsGrp/RealAmt019020
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0232
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/RentalIncomeOrLossGrp/RealAmt0-3632
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum03016979967
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY P MICHAELS CPA
ReturnHeader/ReturnTs02025-06-05T09:17:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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