M M a S Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 108 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
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.
- Income
- $561,131
- Spending
- $792,742
- Spent on programs
- 70%
- Reserves
- -32.9 months of spending
- Largest source of income
- fees for its services, 61%
- Employees
- 6
- Volunteers
- 250
- Highest pay
- $86,130, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 10 out of 100. Higher than 0% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 72% of what it owns.
Living within its means
0 of 15Spending exceeded income by 41% of income.
Income trend
5 of 15Income fell 16% on the year before.
Spending floor
0 of 1570% of spending went to programs and raising each dollar of donations cost 108 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 67 out of 100. Higher than 43% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $553,608 spent. 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. THROUGHOUT THE YEAR 2 MUSICALS AND 4 PLAYS WERE PRODUCED, ALONG WITH 10 CONCERTS, A COMEDY NIGHT, A 2-DAY ARTS FESTIVAL, AND FOUR ART EXHIBITS FEATURING WORKS OF OVER 80 LOCAL ARTISTS AND HIGH SCHOOL ART STUDENTS IN THE MORINI GALLERY. EDUCATIONAL PROGRAMS ARE THRIVING, RESULTING IN SOLD-OUT SPRING AND FALL RECITALS, AND A FULLY STAGED MUSICAL FOR CHILDREN WAS HELD. THE PROGRAMS OF THE MASS ARTS CENTER ARE SUPPORTED BY DEDICATED VOLUNTEERS WHO ASSISTED AT EVENTS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.