Community Images Inc
Nonprofit profile at a glance
- EIN
- 043407257
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Williamstown, MA, USA
- Phone
- 4134581039
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Film, Video
Reported finances
- Revenue
- $1,765,753
- Expenses
- $559,083
- Assets
- $2,894,665
- Liabilities
- $668,510
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- STEVEN SIMON (PRESIDENT)
- MATTHEW BROGAN (VICE PRESIDENT)
Highest reported compensation
- DANIEL HUDSON (EXECTIVE DIRECTOR): $81,960 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Nonprofit community movie theater dedicated to the exploration of film as an art form, a source of entertainment and an educational tool
What it reported doing in 2025
Images cinema presents world-class cinema 365 days a year. We carefully curate a diverse lineup which presents a plurality of the human experience, working to create a more empathetic and civic-minded community.having built close ties for a number of years with arts organizations and educational institutions, as well as local nonprofits, grassroots groups, and small businesses, we have a strong support base for people who want to use our theater to program events, or underwrite our existing programming. We make many of these screenings completely free to the public. We also host post-screening discussions led by local academics or other experts and thought leaders, whether presented within the context of a festival or series organized around a theme or nationality, or as a single-time event, and utilize both fiction and non-fiction films to catalyze discussion. In 2025 we nearly 20,000 in total admissions for all of our screenings and events, of which about 16% were free.
Operating model
- Revenue model
- Donor-supported. 86% of the money available for current operations came from contributions and gifts.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 75
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 22.5%; rating input score 23
- Program expense ratio: 68.1%; rating input score 68
- Fundraising efficiency: $39.94 raised per $1 spent on fundraising; rating input score 71; 71st 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 68.3%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 5.18; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 14.7%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: 4.8% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 18.9% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 22.5% of revenue deployed · 68.1% of spending went to programs
- Governance: 16 of 16 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $381K in reported program spending
- Leadership: top reported pay $82K · 17 people listed
- Highest-paid contractors: 2 contractors listed · $705K reported
- Consistency: 31 of 31 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 23/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 25/100.