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
ART OPPORTUNITIES INC
Employer identification number
31-1665900
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.") ....
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.
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..
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).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
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
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
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.") .
1,046,544
1,043,649
601,996
617,008
1,449,541
4,758,738
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......
69,367
93,128
111,603
133,881
231,851
639,830
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.
1,115,911
1,136,777
713,599
750,889
1,681,392
5,398,568
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
86,268
127,460
103,758
50,949
68,151
436,586
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..
86,268
127,460
103,758
50,949
68,151
436,586
8
Public Support (Subtract line 7c from line 6.)
4,961,982
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...
1,115,911
1,136,777
713,599
750,889
1,681,392
5,398,568
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,939
1,196
909
347
796
5,187
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
1,939
1,196
909
347
796
5,187
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.).
1,117,850
1,137,973
714,508
751,236
1,682,188
5,403,755
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
91.820 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
91.190 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
1.000 %
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
ART OPPORTUNITIES INC
Employer identification number
31-1665900
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
ARTWORKS IS THE LEADER IN EMPLOYING STUDENT AND EMERGING ARTISTS TO CREATE ART THAT ENLIVENS THE GREATER CINCINNATI COMMUNITY. ARTWORKS CONNECTS ARTISTS OF ALL AGES WITH OPPORTUNITIES IN THE ARTS THROUGH INSPIRING APPRENTICESHIPS, COMMUNITY PARTNERSHIPS AND PUBLIC ART.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
ARTWORKS IS AN AWARD-WINNING JOB-TRAINING PROGRAM THAT HAS EMPLOYED OVER 2,500 AREA YOUTH AND MORE THAN 500 PROFESSIONAL ARTISTS SINCE 1996 TO CREATE OVER 200 WORKS THROUGHOUT THE CITY. THE ARTWORKS SUMMER PROGRAM HIRES YOUNG CREATIVE'S, AGED 14 - 21, AND PAIRS THEM WITH PROFESSIONAL ARTISTS TO CREATE INNOVATIVE, PUBLIC ART TO ENRICH GREATER CINCINNATI. DURING 2011 FISCAL YEAR, ARTWORKS PRODUCED 19 PROJECTS, INCLUDING 12 MURALS. ALL OF ARTWORKS' PROJECTS ARE PRODUCED IN PARTNERSHIP WITH LOCAL COMMUNITY GROUPS, CIVIC AND CULTURAL INSTITUTIONS OR BUSINESSES. IN FISCAL YEAR 2011, ARTWORKS WORKED WITH 171 TEENS FROM 2 STATES, 60 ZIP CODES, 65 SCHOOLS, AND 75 NEIGHBORHOODS TO BE EMPLOYED AS APPRENTICE ARTISTS. 36 EMERGING AND PROFESSIONAL LOCAL ARTISTS WERE HIRED AS TEACHING STAFF TO WORK WITH THE TEEN APPRENTICE ARTISTS AT A 1:4 TEACHER TO STUDENT RATIO. IN 2011, THE DEMOGRAPHICS OF THE APPRENTICES WERE 5% LATINO, 2% ASIAN, 7% OTHER, 32% AFRICAN-AMERICAN, AND 54% CAUCASIAN. TO DATE, ARTWORKS HAS CREATED 46 MURALS IN 31 NEIGHBORHOODS. INCLUDING 2011 MURAL PROJECTS, ARTWORKS APPRENTICES HAVE PAINTED MORE THAN 61,000 SQUARE FEET OF WALLS ACROSS GREATER CINCINNATI. ACCORDING TO OHIO-KENTUCKY-INDIANA REGIONAL COUNCIL OF GOVERNMENTS' TRAFFIC COUNT, AN ESTIMATED 160 MILLION CARS DRIVE BY ARTWORKS' MURALS ANNUALLY. BEGINNING IN JUNE OF 2011, ARTWORKS BEGAN OFFERING SPRINGBOARD, ITS NEW BUSINESS PLANNING AND DEVELOPMENT PROGRAM FOR ARTISTS, ARTISANS AND CREATIVE ENTREPRENEURS TARGETING SUSTAINABILITY IN SMALL BUSINESS. SPRINGBOARD OFFERS ENTREPRENEURS A VARIETY OF RESOURCES TO ACHIEVE THEIR ARTISTIC AND ECONOMIC GOALS BY CREATING A UNIQUE AND COLLABORATIVE LEARNING ENVIRONMENT. THROUGH AN 8 WEEK COURSE CONVENING 3 HOURS EACH WEEK, CREATIVES BUILD A COMPREHENSIVE BUSINESS PLAN AND LEARN VALUABLE MARKETING AND FINANCING MANAGEMENT SKILLS. ACCESS TO RESOURCES AND AN OPPORTUNITY TO DEVELOP RELATIONSHIPS WITH OTHER ENTREPRENEURS AND COMMUNITY PARTNERS WILL SET THESE SMALL BUSINESSES UP FOR SUCCESS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
COMPLETE FORM 990 IS REVIEWED BY FINANCE AND EXECUTIVE COMMITTEES. THE REPORT IS THEN SHARED WITH ENTIRE BOARD AND RESOLUTION FOR ACCEPTANCE AS PREPARED IS ADOPTED IN ADVANCE OF FILING DATE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. REVIEW OF INFORMATION IS AVAILABLE AT THE ORGANIZATION'S OFFICE, LOCATED AT 20 E. CENTRAL PARKWAY, CINCINNATI, OH.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.