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 | ||||
| Total | |||||||||
| 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.") . | 59,715 | 130,422 | 139,059 | 198,167 | 226,986 | 754,349 |
| 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...... | 49,209 | 68,189 | 98,945 | 163,585 | 105,669 | 485,597 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | 0 | 0 | 0 | 0 | 0 |
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 6 | Total. Add lines 1 through 5. | 108,924 | 198,611 | 238,004 | 361,752 | 332,655 | 1,239,946 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 1,400 | 300 | 1,750 | 1,050 | 6,800 | 11,300 |
| 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. | 12,370 | 15,440 | 59,360 | 120,315 | 52,745 | 260,230 |
| c | Add lines 7a and 7b.. | 13,770 | 15,740 | 61,110 | 121,365 | 59,545 | 271,530 |
| 8 | Public Support (Subtract line 7c from line 6.) | 968,416 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 108,924 | 198,611 | 238,004 | 361,752 | 332,655 | 1,239,946 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 6 | 15 | 0 | 0 | 0 | 21 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 10a and 10b. | 6 | 15 | 0 | 0 | 0 | 21 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support (Add lines 9, 10c, 11 and 12.). | 108,930 | 198,626 | 238,004 | 361,752 | 332,655 | 1,239,967 |




| Facts And Circumstances Test |
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| Explanation |
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| Software ID: | 10000077 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| F990_P06_S0B_L11a | Form 990, Part VI, Section B, Line 11a | A copy of this Form 990 was provided to all members of the governing body before filing the form. This Form 990 was sent via email to all members of the governing body by the organization's accountant. The governing body then approved this Form 990 at its next regularly scheduled meeting and authorized it submission. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | Regarding the Conflict of Interest Policy, Progressive Arts Alliance's by-laws state the following in ARTICLE VIII: "CONFLICTS OF INTEREST Definition of Interested Parties 8.01. A conflict of interest exists when an Interested Director or Officer participates in or votes at a meeting of the directors that authorizes a contract, action, or transaction. A Director or Officer is considered interested in any of the following circumstances: (1) When a contract, action, or transaction is between or affects Progressive Arts Alliance, Incorporated and one or more of its Directors or Officers; or (2) When a contract, action, or transaction is between or affects Progressive Arts Alliance, Incorporated and any other organization in which one or more of Progressive Arts Alliance, Incorporated Directors or Officers are directors or officers; or (3) When a contract, action, or transaction is one in which one or more of Progressive Arts Alliance, Incorporated Directors or Officers have a financial or personal interest. (4) An interested person may include the spouse(s) or other family member(s) of the Director. A Director is not an Interested Director solely because the subject of a contract, action, or transaction may involve or effect a change in control of the Corporation or on his/her continuation in office as a Director of the corporation. Contracts with Interested Parties 8.02. A Conflict of Interest will not void a contract, action or transaction as long as all three of the following three conditions are met: (1) The Interested Director or Interested Officer discloses the material facts as to the relationship or interest and as to the contract, action, or transaction, or the material facts are known to the other Directors; and the Directors, can reasonably justify by the material facts to authorize the contract, action or transaction while acting in good faith. Authorization must be by affirmative vote of a majority of the disinterested Directors, even if the disinterested directors constitute less than quorum; (2) The contract, action, or transaction is fair to Progressive Arts Alliance, Incorporated at the time it is authorized or approved by the Directors; (3) The Interested Director or Interested Officer abstains from any vote of the Board of Directors pertaining to any such contract, action, or transaction. Voting Authority 8.03. The Directors by affirmative vote of a majority of those in office and irrespective of any financial or personal interest of any of them shall have the authority: (1) To establish reasonable compensation, which may include pension, disability and death benefits, for services to the Corporation by Directors and Officers, or (2) To direct such authority to one or more Officers or Directors." Prior to holding a position as a Board Member or employee at Progressive Arts Alliance, and thereafter on an annual basis, all persons are required to complete a disclosure questionnaire and disclose in writing, to the best of their knowledge, any conflicts of interest he or she may have. This activity is overseen by the Board's Governance Committee for the Executive Director and Board Members and overseen by the Executive Director for all employees. |
| F990_P06_S0B_L13 | Form 990, Part VI, Section B, Line 13 | Written whistleblower policy is in place for 2011. |
| F990_P06_S0B_L14 | Form 990, Part VI, Section B, Line 14 | Written document retention and destruction policy is in place for 2011. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The Governance Committee of the Board of Directors is independent and a survey of executive salaries of similar organizations is reviewed when determining compensation. Compensation once established must be approved by the Board and is disclosed in the written employment contract. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | Progressive Arts Alliance makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Requests can be made in writing or by phone and documents can be obtained during normal business hours (Monday-Friday, 9am-5pm) or by mail. |
| Software ID: | 10000077 |
| Software Version: | v1.00 |