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M M A S INC

Tax-deductible

Mansfield, MA501(c)(3)Arts & CultureEIN 04-3195414Revenue $561K in FY2024

On file with the IRSmmas.org888 S Main St, 02048-3145 · Mansfield, MATax-exempt since May 1994Publicly supported charity — 170(b)(1)(A)(vi)

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Mmas provides a cultural home for artists, audiences, and aspiring performers of all ages. At our core is a robust schedule of theater productions, performing arts education, art exhibits and live entertainment. The synergy of these offerings honors individual artistic interests through diverse creative opportunities

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 90 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $17K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$68K
to officers and key staff · 9% of spending
Top officer’s pay higher than 63% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $17K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$561K
-16% vs prior year
Spent
$793K
To programs
70%
Net assets
$921K
By yearFY2020–FY2024
Revenue
$561K
FY2024▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$339K
FY2021$887K
FY2022$804K
FY2023$668K
FY2024$561K
Expenses
$793K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$526K
FY2021$526K
FY2022$718K
FY2023$782K
FY2024$793K
Net assets
$921K
FY2024▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$820K
FY2021$1.2M
FY2022$1.3M
FY2023$1.2M
FY2024$921K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1994.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $554K Management & general 16% · $127K Fundraising 14% · $112K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $68K paid to officers and key staff.

Part VII, Section A · reportable compensation
Kenneth Butler
Executive Director
$68,310Pt VII · Sec A
Brian Johnson
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Reardon
VP and Clerk
$0Pt VII · Sec A
Linda Rogers
Assistant Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kenneth Butler’s $68K as Executive Director is at the 63rd percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023
Kenneth Butler$68,310$64,575

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See M M A S INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers theater, arts education, exhibits, and live entertainment for all ages.

Questions for M M A S INC

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Provided by the organization

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1 program · $554K · in their own filed words · FY2024
01

Theatrical and musical productions, gallery for local artists, year-round educational programs in theater and fine arts for residents of southeastern massachusetts. During 2023 and 2024 mass arts center added additional ada access to our arts center.

$554Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Fidelity Investments Charitable Gift FundFY2024$11K
Donor Advised Charitable Giving INCFY2024$6K
Total grants receivedfrom 2 funders$17K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$561K
Ln 12
Fees for servicesLn 2g$344K
Gifts and grantsLn 1h$103K
Other incomeLn 4–11$100K
Money outPt IX
$793K
Ln 25
Programscol B$554K
Managementcol C$127K
Fundraisingcol D$112K
Owns and owesPt X
$921K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$103K
Fundraising eventsLn 1c$22K
Fees for servicesLn 2g$344K
Investment incomeLn 3$13K
Other incomeLn 4–11$100K
Total revenueLn 12$561K
Assets in detailPt X, end of year
CashLn 1$82K
SavingsLn 2$44K
Cash and savings togetherLn 1–2$126K
InvestmentsLn 11–13$26K
Land, buildings, equipmentLn 10c$3.1M
Other assetsLn 15$40K
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.4M
Net assetsLn 32$921K
OperationsPt I, VI
EmployeesI 56
VolunteersI 690
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$114K$126K
InvestmentsLn 11–13$195K$26K
Land, buildings, equipmentLn 10c$3.1M$3.1M
Total assetsLn 16$3.6M$3.3M
LiabilitiesLn 26$2.5M$2.4M
Net assetsLn 32$1.2M$921K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3K$3K
Pay of current officers, directors and key staffLn 5$68K$30K$20K$18K
Other salaries and wagesLn 7$170K$75K$51K$44K
Other employee benefitsLn 9$24K$11K$9K$4K
Payroll taxesLn 10$20K$9K$6K$5K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$96K$93K$2K$1K
Advertising and promotionLn 12$12K$12K$90
RoyaltiesLn 15$11K$11K
OccupancyLn 16$13K$13K
TravelLn 17$1K$720$180$300
InterestLn 20$93K$86K$7K
Depreciation, depletion and amortizationLn 22$80K$73K$6K
InsuranceLn 23$15K$11K$2K$1K
Other expenses (24a–d)Ln 24$129K$87K$9K$34K
All other expensesLn 24e$48K$40K$5K$4K
Total functional expensesLn 25$793K$554K$127K$112K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $561K$793K−$232K$921K 990 PDF
FY2023 $668K$782K−$114K$1.2M 990 PDF
FY2022 $804K$718K$85K$1.3M 990 PDF
FY2021 $887K$526K$361K$1.2M 990 PDF
FY2020 $339K$526K−$187K$820K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $561,131 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $229,035$103,207
I-9 Program service revenuePrior year $386,726$344,313
I-10 Investment incomePrior year $8,430$13,175
I-11 Other revenuePrior year $43,643$100,436
I-12 Total revenuePrior year $667,834$561,131
I-13 Grants and similar amounts paidPrior year $2,003$2,579
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $227,461$282,069
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $552,669$508,094
I-18 Total expensesPrior year $782,133$792,742
I-19 Revenue less expensesPrior year −$114,299−$231,611
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $561,131 across 8 lines filed
Lines not itemized here account for $6,117 of total revenue; see the IRS return.
VIII-1c Fundraising events$21,699
VIII-1f All other contributions, gifts and grants$81,508
VIII-1h Total contributions, gifts and grants$103,207
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $344,313$344,313
VIII-3 Investment incomeExcluded from tax $13,175$13,175
VIII-6 Net rental income or lossRelated to mission $50,800$50,800
VIII-8 Net income from fundraising eventsExcluded from tax $43,519$43,519
VIII-12 Total revenueRelated to mission $395,113 · Unrelated business $0 · Excluded from tax $62,811$561,131
Part IX · Statement of functional expenses $792,742 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $2,579$2,579
IX-5 Pay of current officers, directors and key staffPrograms $30,464 · Management $20,319 · Fundraising $17,527$68,310
IX-7 Other salaries and wagesPrograms $75,050 · Management $50,780 · Fundraising $43,801$169,631
IX-9 Other employee benefitsPrograms $10,698 · Management $8,865 · Fundraising $4,458$24,021
IX-10 Payroll taxesPrograms $8,917 · Management $6,008 · Fundraising $5,182$20,107
IX-11c Accounting feesManagement $9,999$9,999
IX-11g Other fees for servicesPrograms $92,678 · Management $1,794 · Fundraising $1,412$95,884
IX-12 Advertising and promotionPrograms $12,301 · Fundraising $90$12,391
IX-15 RoyaltiesPrograms $11,017$11,017
IX-16 OccupancyPrograms $12,800$12,800
IX-17 TravelPrograms $720 · Management $180 · Fundraising $300$1,200
IX-20 InterestPrograms $85,909 · Management $7,470$93,379
IX-22 Depreciation, depletion and amortizationPrograms $73,290 · Management $6,373$79,663
IX-23 InsurancePrograms $11,012 · Management $2,266 · Fundraising $1,390$14,668
IX-24 Other expenses (24a–d)Programs $86,527 · Management $8,642 · Fundraising $33,739$128,908
IX-24e All other expensesPrograms $39,646 · Management $4,501 · Fundraising $4,038$48,185
IX-25 Total functional expensesPrograms $553,608 · Management $127,197 · Fundraising $111,937$792,742
Part X · Balance sheet $3,336,047 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $36,609$81,765
X-2 Savings and temporary cash investmentsStart of year $77,369$44,467
X-3 Pledges and grants receivableStart of year $89,599$29,275
X-4 Accounts receivableStart of year $51,574$10,252
X-8 Inventories for sale or useStart of year $1,708$2,381
X-9 Prepaid expenses and deferred chargesStart of year $25,542$40,665
X-10c Land, buildings and equipment, netStart of year $3,132,533$3,061,301
X-12 Other securitiesStart of year $195,344$25,561
X-15 Other assetsStart of year $0$40,380
X-16 Total assetsStart of year $3,610,278$3,336,047
X-17 Accounts payable and accrued expensesStart of year $39,950$43,140
X-19 Deferred revenueStart of year $274,465$231,070
X-25 Other liabilitiesStart of year $76,732$117,112
X-26 Total liabilitiesStart of year $2,457,666$2,415,046
X-27 Net assets without donor restrictionsStart of year $1,055,443$889,051
X-28 Net assets with donor restrictionsStart of year $97,169$31,950
X-32 Total net assets or fund balancesStart of year $1,152,612$921,001
X-33 Total liabilities and net assetsStart of year $3,610,278$3,336,047
Part XI · Reconciliation of net assets $921,001 net assets at year end
XI-1 Total revenue$561,131
XI-2 Total expenses$792,742
XI-3 Revenue less expenses−$231,611
XI-4 Net assets at start of year$1,152,612
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$921,001

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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