Amherst Cinema Arts Center Inc

Nonprofit profile at a glance

EIN
043456950
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Amherst, MA, USA
Phone
4132532547
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.*

Reported finances

Revenue
$1,909,553
Expenses
$1,949,213
Assets
$2,721,052
Liabilities
$249,850

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • TONY MAROULIS (CHAIR & PRESIDENT)
  • MINH LY (VICE PRESIDENT)
  • BARTON BYG (PRESIDENT AND CHAIR *PAST*)

Highest reported compensation

  • YASMIN EISENHAUER (EXECUTIVE DIR, V.P. & CLERK): $137,324 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire, inform and entertain through the universal language of cinema arts and to serve as a cultural and educational resource for all.

What it reported doing in 2025

Operated cultural arts film and performance venues in amherst, Massachusetts and served as a cultural and educational resource.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $6.55 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.4; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 82.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $137K · 12 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.