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
CLASSICAL ASSOCIATION OF THE ATLANTIC STATES INC
Employer identification number
51-0104317
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.") .
4,392
38,148
5,410
6,347
54,297
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......
78,963
63,521
78,362
90,492
123,145
434,483
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.
83,355
101,669
78,362
95,902
129,492
488,780
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
488,780
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...
83,355
101,669
78,362
95,902
129,492
488,780
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
50,151
63,815
24,127
17,198
17,575
172,866
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
50,151
63,815
24,127
17,198
17,575
172,866
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
3
3
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
4,720
5,175
4,064
6,337
20,296
13
Total support (Add lines 9, 10c, 11 and 12.).
133,509
170,204
107,664
117,164
153,404
681,945
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
71.670 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
66.710 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
25.350 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
31.010 %
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, PART II, LINE 12, EXPLANATION OF OTHER INCOME: ADVERTISING INCOME OTHER INCOME
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
CLASSICAL ASSOCIATION OF THE ATLANTIC STATES INC
Employer identification number
51-0104317
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
ALL PEOPLE WHO RESIDE OR WORK WITHIN THE TERRITORY OF THE CORPORATION AND ARE INTERESTED IN THE STUDY AND THE TEACHING OF CLASSICS, WHETHER THEY ARE ACTUALLY ENGAGED IN TEACHING OR NOT, SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. THE CORPORATION HAD APPROXIMATELY 350 VOTING MEMBERS DURING THE YEAR ENDING MARCH 31, 2011. THE BOARD OF DIRECTORS MAY OFFER MEMBERSHIP TO THOSE WHO RESIDE AND WORK OUTSIDE THE ATLANTIC STATES. THESE MEMBERS SHALL NOT, HOWEVER, BE ELIGIBLE TO VOTE OR TO HOLD OFFICE.
FORM 990, PART VI, SECTION A, LINE 7A
THE PRESIDENT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, AND OFFICER-AT-LARGE ARE ELECTED BY THE MEMBERSHIP AT THE BUSINESS SESSION AT THE ANNUAL MEETING OF THE MEMBERS. ALL OTHER OFFICERS ARE APPOINTED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B
THE FOLLOWING CORPORATE ACTIONS MAY NOT BE TAKEN WITHOUT THE APPROVAL OF THE MEMBERS: (A) A MAJORITY OF THE VOTES CAST AT A MEETING OF THE MEMBERS IS REQUIRED FOR (1) ANY AMENDMENT OF OR CHANGE TO THE CERTIFICATE OF INCORPORATION (EXCEPT NO VOTE OF MEMBERS IS REQUIRED TO CHANGE THE LOCATION OF THE CORPORATION'S OFFICE, THE POST OFFICE ADDRESS TO WHICH THE SECRETARY OF STATE SHALL MAIL A COPY OF ANY PROCESS AGAINST THE CORPORATION, AND THE DESIGNATION OF A REGISTERED AGENT OR THE ADDRESS OF A REGISTERED AGENT), OR (2) A PETITION FOR JUDICIAL DISSOLUTION; (B) TWO-THIRDS OF THE VOTES CAST AT A MEETING OF THE MEMBERS IS REQUIRED FOR (1) DISPOSING OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS OF THE CORPORATION, (2) APPROVAL OF A PLAN OF MERGER, (3) AUTHORIZATION OF A PLAN OF NON-JUDICIAL DISSOLUTION, OR (4) REVOCATION OF A VOLUNTARY DISSOLUTION PROCEEDING PROVIDED, HOWEVER, THAT THE AFFIRMATIVES VOTES CAST IN FAVOR OF ANY SUCH ACTION SHALL BE AT LEAST EQUAL TO THE MINIMUM NUMBER OF VOTES NECESSARY TO CONSTITUTE A QUORUM.
FORM 990, PART VI, SECTION B, LINE 11
THE BOARD'S FINANCE COMMITTEE WILL REVIEW THE FORM 990 BEFORE IT IS FILED. A FINAL COPY OF FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND INTERNAL FINANCIAL INFORMATION AVAILABLE UPON REQUEST.
FINANCIAL STATEMENTS AND REPORTING
FORM 990, PART XII / SCHEDULE D, PARTS XI, XII AND XIII
AN AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS BY AN INDEPENDENT, CERTIFIED PUBLIC ACCOUNTANT IS NOT CONDUCTED EACH YEAR. ACCORDING TO THE ORGANIZATION'S BYLAWS, SUCH AN AUDIT IS REQUIRED FOR A YEAR IN WHICH THERE IS A CHANGE IN THE ORGANIZATION'S TREASURER. THE TREASURER MAY BE APPOINTED FOR THREE-YEAR, RENEWABLE TERMS. FOR FISCAL YEAR ENDED MARCH 31, 2011, THERE WAS A CHANGE IN TREASURER, SO THE REQUIRED AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS WAS CONDUCTED. THE ORGANIZATION REPORTS INFORMATION ON ITS FORM 990 ON THE CASH BASIS. HOWEVER, THE AUDITED FINANCIAL STATEMENTS FOR THIS YEAR WERE REPORTED ON THE ACCRUAL BASIS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS SUCH, THE RECONCILING ITEMS ON SCHEDULE D INCLUDE ADJUSTMENTS BETWEEN THE FINANCIAL STATEMENTS AND TAX RETURN DUE TO THE DIFFERENCES IN REPORTING ON THE ACCRUAL AND CASH BASIS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2010 ReasonableCauseExplanation
Name:
CLASSICAL ASSOCIATION OF THE ATLANTIC STATES INC
EIN: 51-0104317
Explanation:
THIS RETURN IS BEING FILED BETWEEN MARCH 1, 2012, AND MARCH 30, 2012, AS DIRECTED BY THE IRS IN NOTICE 2012-4, BECAUSE ELECTRONIC FILING WAS NOT AVAILABLE JANUARY 1, 2012 THROUGH FEBRUARY 29, 2012. WE REQUEST THAT PENALTIES BE WAIVED BECAUSE IT WOULD BE INEQUITABLE TO IMPOSE A PENALTY ON US DUE TO THE UNUSUAL CIRCUMSTANCES REQUIRING US TO DELAY THE FILING OF THIS RETURN.