Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
PRESERVATION ALLIANCE OF MINNESOTA
Employer identification number
41-1427970
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(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?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
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.") ....
138,054
120,343
299,787
109,072
214,874
882,130
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..
138,054
120,343
299,787
109,072
214,874
882,130
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)..
51,463
6
Public Support. Subtract line 5 from line 4.
830,667
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
138,054
120,343
299,787
109,072
214,874
882,130
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
11,314
21,615
13,264
5,239
8,215
59,647
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).
941,777
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
246,660
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
88.200 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
85.970 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
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.)
Section B. Total Support
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.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
PRESERVATION ALLIANCE OF MINNESOTA
Employer identification number
41-1427970
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
NEW ACTIVITY 1: MINNESOTA MAIN STREET PROGRAM IN RESPONSE TO GROWING ECONOMIC WOES AND THREATS TO MAIN STREET COMMERCIAL ARCHITECTURE, THE NATIONAL TRUST FOR HISTORIC PRESERVATION (NTHP) IN 1977 LAUNCHED THE NATIONAL MAIN STREET PROGRAM. THE PROGRAM HAS BECOME A PROVEN HISTORIC SMALL TOWN AND URBAN COMMERCIAL CORRIDOR ECONOMIC DEVELOPMENT PROGRAM LEVERAGING OVER $48.8 BILLION IN PUBLIC AND PRIVATE INVESTMENT. THE MAIN STREET PROGRAM IS A COMPREHENSIVE COMMERCIAL REVITALIZATION STRATEGY THAT HELPS COMMUNITIES PRESERVE SOME OF THEIR MOST SIGNIFICANT ASSETS-THEIR HISTORIC BUILDINGS. THE PROGRAM UTILIZES A FOUR POINT APPROACH THAT INTEGRATES REVITALIZATION ACTIVITIES IN THE AREAS OF DESIGN, ORGANIZATION, PROMOTION, AND ECONOMIC RESTRUCTURING. IN URBAN COMMUNITIES, PUBLIC SAFETY IS INCLUDED AS A FIFTH REVITALIZATION COMPONENT. COMMUNITIES ARE CERTIFIED AS PROGRAM PARTICIPANTS BY A STATE-LEVEL COORDINATING ORGANIZATION THAT IMPLEMENTS THE NATIONAL MAIN STREET PROGRAM IN CONJUNCTION WITH THE NATIONAL TRUST'S NATIONAL MAIN STREET CENTER. THE STATEWIDE COORDINATING PROGRAM PROVIDES PARTICIPATING LOCAL MAIN STREET ORGANIZATIONS WITH TRAINING, TOOLS, INFORMATION, AND NETWORKING. IN 2007, THE PRESERVATION ALLIANCE OF MINNESOTA, THE STATEWIDE, HISTORIC PRESERVATION ADVOCACY AND EDUCATION ORGANIZATION, CONVENED A 30-MEMBER TASK FORCE TO STUDY THE REESTABLISHMENT OF A STATE MAIN STREET PROGRAM. OVER A YEAR OF RESEARCH WAS COMPLETED TO UNDERSTAND THE PROGRAM'S RECORD IN MINNESOTA AND SEVERAL COMMUNITY MEETINGS WERE HELD TO GAUGE SUPPORT AND GATHER FEEDBACK. WITH OVERWHELMING SUPPORT FROM DOZENS OF COMMUNITIES AND SEVERAL LEGISLATORS AROUND THE STATE, THE TASK FORCE RECOMMENDED IN NOVEMBER OF 2008 TO REESTABLISH MINNESOTA MAIN STREET AS A PROGRAM WITHIN THE PRESERVATION ALLIANCE OF MINNESOTA. THANKS TO THE ASSISTANCE OF THE MINNESOTA ARTS AND CULTURAL HERITAGE FUNDS THROUGH THE MINNESOTA HISTORICAL SOCIETY, THE PRESERVATION ALLIANCE OF MINNESOTA WAS ABLE TO LAUNCH MINNESOTA MAIN STREET IN 2010. PRIOR TO ITS RE-LAUNCH, MINNESOTA WAS ONE OF ONLY EIGHT STATES IN THE NATION WITHOUT A STATEWIDE MAIN STREET PROGRAM. NOW, WITH PAID STAFF AND A STABLE BUDGET, THE MINNESOTA MAIN STREET PROGRAM IS PROVIDING TARGETED ASSISTANCE TO 26 COMMUNITIES, AND GENERAL INFORMATION TO MANY OTHERS, IN BUILDING AND MAINTAINING ECONOMICALLY COMPETITIVE HISTORIC DOWNTOWNS. OUR COMMUNITIES NOW HAVE ACCESS TO THIS EFFECTIVE ECONOMIC DEVELOPMENT TOOL THAT STIMULATES REINVESTMENT IN, AND PRESERVATION OF, OUR HISTORIC COMMERCIAL DISTRICTS. MINNESOTA MAIN STREET'S ROLE AS THE STATEWIDE COORDINATING PROGRAM IS TO PROVIDE TRAINING, TECHNICAL ASSISTANCE, NETWORKING, AND STAFF CONSULTS TARGETED TO A COMMUNITY'S UNIQUE NEEDS. THE MAJORITY OF OUR WORK IS FOCUSED IN PROVIDING TARGETED ASSISTANCE TO DESIGNATED MAIN STREET PROGRAMS AS THEY BUILD, GROW, AND EXPAND THEIR LOCAL PROGRAM. ASSOCIATE MAIN STREET MEMBERS ARE GIVEN MORE LIMITED ASSISTANCE IN THE WAY OF EDUCATION AND GUIDANCE AS THEY CONSIDER ADOPTING THE MAIN STREET PROGRAM MODEL. THE STATE COORDINATING PROGRAM ALSO PROVIDES GENERAL INFORMATION TO HISTORIC COMMUNITIES IN ACCESSING INFORMATION, TOOLS, AND TRAINING THAT SUPPORT THEIR UNIQUE NEEDS AND CIRCUMSTANCES. IN THESE BEGINNING YEARS, MINNESOTA MAIN STREET IS FOCUSING ITS ACTIVITIES ON OUTREACH AND PROMOTION TO EXISTING AND BURGEONING LOCAL MAIN STREET PROGRAMS AND SUPPORTING THOSE PROGRAMS AS THEY RAMP-UP THEIR ORGANIZATIONAL CAPACITY. A LOCAL MAIN STREET PROGRAM CAN EXPECT UP TO A TWO-YEAR RAMP UP PERIOD FROM THE TIME WHEN THE COMMUNITY FIRST CONSIDERS THE ENDEAVOR TO HIRING STAFF. NEW LOCAL MAIN STREET PROGRAMS EXPERIENCE SEVERAL ORGANIZATIONAL PHASES DURING THE RAMP-UP PERIOD: CATALYST (1-3 YEARS), GROWTH (3-15 YEARS), AND MANAGEMENT (10-15+ YEARS). MINNESOTA MAIN STREET IS COLLABORATING WITH COMMUNITIES ACROSS THE STATE AS THEY CONSIDER AND ADOPT THE PROGRAM CONCURRENT WITH OUR OWN ORGANIZATIONAL RAMP-UP. IT IS AN EXCITING TIME FOR MINNESOTA MAIN STREET AS WE ESTABLISH A STATEWIDE MAIN STREET NETWORK, PUT PROCESSES AND TOOLS IN PLACE TO SUPPORT THE PROGRAM, AND BEGIN TO DEMONSTRATE ITS IMPACT. THE MAIN STREET PROGRAM IS RECOGNIZED AS A NATIONWIDE MODEL FOR SUCCESSFUL ECONOMIC DEVELOPMENT BECAUSE IT CAN DEMONSTRATE SUCCESS. LOCAL MAIN STREET PROGRAMS MEASURE AND REPORT QUARTERLY TO MINNESOTA MAIN STREET BASED ON A SET OF ESTABLISHED METRICS DEVELOPED BY THE NATIONAL MAIN STREET PROGRAM. BY TRACKING AN ESTABLISHED SET OF QUANTITATIVE METRICS, WE WITNESS THE INCREMENTAL IMPACT OF THE MAIN STREET FOUR POINT APPROACH. MINNESOTA MAIN STREET'S FOUR DESIGNATED MAIN STREET PROGRAMS IN BRAINERD, FARIBAULT, RED WING, AND WILLMAR COLLECTED AND REPORTED STATISTICS TO MEASURE THE LEVEL OF REINVESTMENT IN THEIR LOCAL MAIN STREET DISTRICTS FOR THE PERIOD OF JANUARY THROUGH JUNE 2011. IN THAT PERIOD, THERE HAS BEEN A NET GAIN OF 73 FULL TIME JOBS, 32 PART TIME JOBS, AND 26 BUSINESSES IN THE FOUR DESIGNATED MAIN STREET DISTRICTS. FIVE LOCAL BUSINESSES EXPANDED WHILE STAYING WITHIN THEIR DISTRICTS AND NOT MOVING TO THE HIGHWAY STRIP. A TOTAL OF 54 BUILDING REHABILITATIONS OCCURRED, AS WELL AS NINE PUBLIC IMPROVEMENT PROJECTS (SUCH AS BIKE RACKS AND STREET CONSTRUCTION). THESE PROJECTS REPRESENT $3.3 MILLION IN PRIVATE INVESTMENT AND $3.8 MILLION IN PUBLIC INVESTMENT. DESIGNATED MAIN STREET PROGRAMS HAVE ALREADY LEVERAGED OVER 7,400 VOLUNTEER HOURS. THE AFOREMENTIONED METRICS ESTABLISH A NEEDED BASELINE FOR FUTURE MEASUREMENT, AS WELL AS KEY ACCOMPLISHMENTS TO CELEBRATE IN OUR FIRST YEAR. NEW ACTIVITY 2: THE (ANTI)WRECKING BALL FOR 17 YEARS, THE PRESERVATION ALLIANCE OF MINNESOTA HAS BEEN RECOGNIZING PROPERTIES IN NEED OF A PRESERVATION SOLUTION THROUGH ITS ANNUAL 10 MOST ENDANGERED HISTORIC PLACES LIST. IT HAS BECOME CLEAR THROUGHOUT THAT HISTORY THAT GROWING THE SKILLS OF LOCAL CITIZENS TO ADVOCATE ON BEHALF OF THEIR COMMUNITY'S HISTORIC PLACES IS VITAL. WE IDENTIFIED THE NEED TO HAVE A TRAINING VEHICLE FOR LOCAL ADVOCATES, AS WELL AS A PUBLIC EVENT TO BRING EXCITEMENT TO THE 10 MOST ENDANGERED HISTORIC PLACES LIST ANNOUNCEMENT. IN 2010, WE LAUNCHED THE (ANTI)WRECKING BALL, AN EVENT TO ANNOUNCE THE 10 MOST LIST, AS WELL AS PROVIDE A VENUE FOR ADVOCATES WORKING ON BEHALF OF THOSE 10 PROPERTIES TO TRAIN IN PERSUASION AND ADVOCACY TECHNIQUES. THE (ANTI)WRECKING BALL WAS HELD ON MAY 20, 2010, AT MINNEAPOLIS SOAP FACTORY, AN HISTORIC WAREHOUSE NOW TURNED ART GALLERY. THE EVENT DREW MORE THAN 200 ATTENDEES TO HEAR THE LIST ANNOUNCED AND LEARN MORE ABOUT THE PROPERTIES FROM LOCAL EXPERTS. THEY, IN TURN, COMPETED FOR A SEED GRANT THAT WOULD GO TOWARD THEIR PROPERTY'S PRESERVATION WITH THE EVENT ATTENDEES VOTING FOR THE WINNER; IT WAS A CHANCE TO SEE WHO COULD BEST CONVINCE THE VOTERS TO BELIEVE IN PRESERVING THEIR PARTICULAR PROPERTY. MUSIC, FOOD, AND REFRESHMENTS WERE PROVIDED, AS WELL AS A RAFFLE FOR ART, DINING, AND SHOW TICKETS. THE 10 MOST ENDANGERED, AND THE (ANTI)WRECKING BALL, BUILDS AWARENESS FOR HISTORIC PLACES THAT ARE THREATENED, EITHER BY DEMOLITION, NEGLECT, OR PUBLIC POLICY, AND IS AN ESSENTIAL ASPECT OF THE PRESERVATION ALLIANCE OF MINNESOTA'S MISSION TO PRESERVE, PROTECT, AND PROMOTE MINNESOTA'S HISTORIC RESOURCES. WE SEEK TO HIGHLIGHT THESE HISTORIC PLACES IN A CONTEXT THAT RECOGNIZES THEIR SIGNIFICANCE AND THE NEED FOR THEIR PRESERVATION FOR FUTURE GENERATIONS.
FORM 990, PART VI, SECTION A, LINE 6
THE PRESERVATION ALLIANCE OF MINNESOTA IS A NONPROFIT ORGANIZATION THAT HAS MEMBERS WHO PAY VOLUNTARILY TO SUPPORT THE ORGANIZATION. OUR MEMBERSHIPS NUMBER 574 AND IT IS NOT FEASIBLE TO INCLUDE ALL NAMES IN THIS DOCUMENT.
FORM 990, PART VI, SECTION A, LINE 8B
WE DO NOT TAKE WRITTEN MINUTES OF THE EXECUTIVE COMMITTEE, BUT A SUMMARY OF THE MEETING TOPICS AND ANY VOTING ACTIONS ARE GIVEN VERBALLY BY THE SECRETARY TO THE BOARD OF DIRECTORS AT ITS NEXT REGULARLY SCHEDULED MEETING. THIS SUMMARY IS INCLUDED IN THE BOARD OF DIRECTOR MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 11
THE IRS 990 FORM DRAFT IS CIRCULATED TO THE BOARD OF DIRECTORS BY E-MAIL, OR AT ITS SCHEDULED MEETING, AND APPROVED BY A VOTE OF THE MAJORITY PRIOR TO ITS SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C
THE EXECUTIVE DIRECTOR ANNUALLY REVIEWS IN JANUARY THE FILE OF CONFLICT OF INTEREST AND CODE OF ETHICS SIGNED FORMS IN THE FILE AND SECURES MISSING FORMS FROM BOARD MEMBERS AND STAFF.
FORM 990, PART VI, SECTION B, LINE 15A
THE EXECUTIVE COMMITTEE REVIEWED NATIONAL COMPENSATION DATA COMPILED BY THE NATIONAL TRUST FOR HISTORIC PRESERVATION AND RECENT DATA FROM THE MINNESOTA COUNCIL OF NONPROFITS FOR EXECUTIVE COMPENSATION IN THE ARTS. THIS WAS DISCUSSED WITHOUT THE EXECUTIVE DIRECTOR BEING PRESENT. THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE OF THE BOARD REVIEWED NATIONAL AND STATE DATA ON COMPENSATION FOR COMPARABLE POSITION TITLES.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 20,759.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.