Mahaiwe Performing Arts Center Inc

Nonprofit profile at a glance

EIN
571140453
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Great Barrington, MA, USA
Phone
4136449040
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$5,817,432
Expenses
$3,491,065
Assets
$15,177,744
Liabilities
$740,545

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

Leadership & pay

28 people listed

Executive titles in this filing

  • JANIS MARTINSON SAGARIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JANIS MARTINSON SAGARIN (EXECUTIVE DIRECTOR): $166,084 total reported compensation
  • DIANE WORTIS (DIRECTOR OF ADVANCEMENT): $125,645 total reported compensation

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

Overview

Mission

The mahaiwe performing arts center presents live performances, film, and cultural events year-round bringing a variety of content to the stage and screen of our historic berkshire theater, through programs of the highest quality in dance, music, drama, comedy, and educational and family programs. We bring together diverse audiences and artists, highlight national and regional talent, and contribute to the quality of life of our community through the performing arts.

What it reported doing in 2025

Education programthe mahaiwe offers performing arts education experiences to students and families throughout the tri-state region. We provide in-school workshops and residencies, virtual workshops and performances on-demand to classrooms, and live performances of dance, theater, and music at the theater as field trip events. This program typically serves approximately 3,000 students, from more than a dozen schools, often providing their first experiences of live professional performing arts. Additional arts education programs are offered for families during the summer months.

Operating model

Revenue model
Donor-supported. 72% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.1%; rating input score 45
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $8.37 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 40%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.35; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 45.1% of revenue deployed · 72.9% of spending went to programs
  • Governance: 25 of 25 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $166K · 28 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.