Attach to Form 990 or Form 990-EZ.
See separate instructions.| (i) Name of supported organization |
(ii) EIN |
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) |
(iv) Is the organization in col. (i) listed in your governing document? |
(v) Did you notify the organization in col. (i) of your support? |
(vi) Is the organization in col. (i) organized in the U.S.? |
(vii) Amount of support? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| (1)
Bham Museum of Art Fd Inc |
237077565 | 7 | Yes | Yes | Yes | 432,435 | |||
| Total | 432,435 | ||||||||
| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3.. | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public Support. Subtract line 5 from line 4. | ||||||
| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | ||||||
| 11 | Total support (Add lines 7 through 10). | ||||||






| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public Support (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) | ||||||
| 13 | Total support (Add lines 9, 10c, 11 and 12.). | ||||||




| Facts And Circumstances Test |
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| Explanation |
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| BMA FND TRUST IS A GRANTOR TRUST ESTABLISHED BY B'HAM MUSEUM OF ART FOUNDATION, INC, AN ALABAMA NOT-FOR-PROFIT CORPORATION, FOR CHARITABLE & EDUCATIONAL PURPOSES SPECIFIED IN THE ARTICLES OF INCORPORATION AND THE BY-LAWS OF THE GRANTOR, AS AMENDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OF THE GRANTOR & SPECIFICALLY INCLUDING TO BENEFIT |
| BMA FND TRUST IS A GRANTOR TRUST ESTABLISHED BY B'HAM MUSEUM OF ART FOUNDATION, INC, AN ALABAMA NOT-FOR-PROFIT CORPORATION, FOR CHARITABLE & EDUCATIONAL PURPOSES SPECIFIED IN THE ARTICLES OF INCORPORATION AND THE BY-LAWS OF THE GRANTOR, AS AMENDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OF THE GRANTOR & SPECIFICALLY INCLUDING TO BENEFIT BMA FND TRUST IS A GRANTOR TRUST ESTABLISHED BY B'HAM MUSEUM OF ART FOUNDATION, INC, AN ALABAMA NOT-FOR-PROFIT CORPORATION, FOR CHARITABLE & EDUCATIONAL PURPOSES SPECIFIED IN THE ARTICLES OF INCORPORATION AND THE BY-LAWS OF THE GRANTOR, AS AMENDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OF THE GRANTOR & SPECIFICALLY INCLUDING TO BENEFIT THE BMA BY PROVIDING FINANCIAL SUPPORT, ADVICE & ENCOURAGEMENT IN OBTAINING & MAINTAINING OF MUSEUM DIRECTORSHIP AND OTHER NECESSARY MANAGEMENT PERSONNEL. ALL TRUST ASSETS, INCLUDING ANY INCOME RECEIVED UPON THE INVESTMENT OF THE TRUST ASSETS, SHALL BE HELD, MANAGED, DISTRIBUTED AND USED SOLELY FOR SUCH PURPOSES. |
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Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Part VI, Governance, Management, and Disclosure | Line 19 | These items are not available to the public. |
| Part VI Governance, Management, and Disclosure - Section A | Line 1 (a) and (b) | The trust document outlines how the trust is administered and the duties and powers of the trustee. |
| Part VI - Governance, Management, and Disclosure - Section B | Line 12 (a) | The trust document outlines the duties and powers adhered to by the trustee. |
| Part V - Statement Regarding Other IRS Filings and Tax Compliance | Line 1a , 2 a and 2 b | The Birmingham Museum of Art Payroll Foundation, EIN 63-1213050, pays the payroll taxes and files the F1096 & W-2 for the Director's expense and management personnel. |
| EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a | This is soley a supporting organization to the Birmingham Museum of Art Foundation, Inc. | |
| EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b | This is soley a supporting organization to the Birmingham Museum of Art Foundation, Inc. | |
| FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW | Compass Bank is trustee of the Trust and disburses funds according to to the trust document as directed by the Grantor, Birmingham Museum of Art Foundation, Inc. |
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