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
QUEENS MUSEUM OF ART NEW YORK CITY BUILDING
Employer identification number
11-2278998
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.") ....
5,829,143
4,627,912
2,914,837
6,287,306
10,162,667
29,821,865
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..
5,829,143
4,627,912
2,914,837
6,287,306
10,162,667
29,821,865
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)..
121,988
6
Public Support. Subtract line 5 from line 4.
29,699,877
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..
5,829,143
4,627,912
2,914,837
6,287,306
10,162,667
29,821,865
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
59,652
63,904
38,640
15,517
51,283
228,996
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..
7,657
28,105
21,546
36,315
6,111
99,734
11
Total support (Add lines 7 through 10).
30,150,595
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
1,878,804
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
98.510 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
98.010 %
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
QUEENS MUSEUM OF ART NEW YORK CITY BUILDING
Employer identification number
11-2278998
Identifier
Return Reference
Explanation
ORGANIZATION'S MOST SIGNIFICANT ACTIVITIES:
FORM 990, PART I, LINE 1:
QMA PRESENTS ARTISTIC AND EDUCATIONAL PROGRAMS AND EXHIBITIONS THAT DIRECTLY RELATE TO THE CONTEMPORARY URBAN LIFE OF ITS CONSTITUENTS WHILE MAINTAINING THE HIGHEST STANDARDS OF PROFESSIONAL, INTELLECTUAL, AND ETHICAL RESPONSIBILITY. OUR VISION IS OF A HETEROGENEOUS AND NONTRADITIONAL MUSEUM-GOING AUDIENCE EMPOWERED TO APPRECIATE, PRACTICE, AND REFLECT ON ART IN THEIR DAILY LIVES AND RESPECTIVE COMMUNITIES, BEYOND DISCRETE ENCOUNTERS AND BRICK-AND-MORTAR BOUNDARIES OF THIS CULTURAL INSTITUTION. OVER THE PAST DECADE, THE QMA HAS REDEDICATED ITSELF TO EXERTING THE SAME SORT OF IMAGINATION, EXPERIMENTATION, AND RESOURCES TO COMMUNITY ENGAGEMENT AS WE DO TO ARTISTIC EXCELLENCE. QMA HAS TWO COMMUNITY ORGANIZERS AND THREE ART THERAPISTS ON STAFF, TWENTY EDUCATORS WHO SPEAK NINE LANGUAGES AND AN EXHIBITION PROGRAM THAT CONSISTENTLY BRINGS IN ARTISTS WHO WORK COLLABORATIVELY WITH OUR DIVERSE COMMUNITIES. ADMISSION IS BY VOLUNTARY CONTRIBUTION. FREE PROGRAMMING RUNS THE GAMUT FROM LITERACY AND VISUAL ARTS EDUCATION FOR ADULT IMMIGRANTS (COURSES TAUGHT IN MANRARIN, SPANISH, KOREAN, FARSI, TURKISH, TIBETAN AND MORE!), TO CULTURAL FESTIVALS AND EXHIBITIONS ORGANIZED BY LONG-TERM COMMUNITY PARTNERS. ALL OF THIS ALLOWS NON-CONVENTIONAL AUDIENCES TO UNDERSTAND THAT THE QMA IS THEIR MUSEUM AND CULTURAL PRODUCTION IS IN THEIR HANDS. THE QMA STAFF AND BOARD IS DIVERSE AND MULTILINGUAL: PEOPLE OF COLOR COMPRISE 56% OF THE PROFESSIONAL AND PROGRAM STAFF, 63% OF THE OVERALL STAFF, AND 27% OF BOARD MEMBERS. WE FEEL STRONGLY THAT THIS DIVERSITY HAS LED TO BETTER PROGRAMMING BECAUSE THE HORIZONS OF THE STAFF ARE CONSTANTLY WIDENING THROUGH INTERNAL AND EXTERNAL COMMUNICATION. OUR VERY SETTING IN FLUSHING MEADOWS CORONA PARK, A 1255-ACRE EXPANSE THAT STANDS ROUGHLY ONE AND A HALF TIMES THE SIZE OF MANHATTAN'S CENTRAL PARK, REFLECTS OUR DYNAMIC RELATIONSHIP TO THE CITY AND THE WORLD. HOUSED IN THE HISTORIC NEW YORK CITY BUILDING, THE CITY'S OFFICIAL PAVILION DURING THE 1939 AND 1964 WORLD'S FAIRS, THE QMA'S GALLERIES OVERLOOK THE UNISPHERE, THE MONUMENTAL STEEL GLOBE THAT REMAINS BOTH A WELL-KNOWN SYMBOL OF THE 1964 WORLD'S FAIR AND AN ENDURING TRIBUTE TO INTERNATIONALISM. FROM 1946 TO 1950, OUR BUILDING WAS HOME TO THE UNITED NATIONS GENERAL ASSEMBLY. WORLD HISTORIC EVENTS TOOK PLACE HERE, FROM THE PARTITION OF KOREA TO THE PARTITION OF PALESTINE. U.S. PRESIDENTS FROM HARRY S. TRUMAN TO JOHN F. KENNEDY WALKED OUR HALLS. ON PERMANENT DISPLAY AT QMA IS THE PANORAMA OF THE CITY OF NEW YORK, A 9,335-SQUARE FOOT SCALE MODEL OF ALL FIVE NEW YORK CITY BOROUGHS BUILT BY ROBERT MOSES FOR THE 1964 WORLD'S FAIR; MEMORABILIA FROM BOTH WORLD'S FAIRS; AND TIFFANY GLASS: SELECTIONS FROM THE NEUSTADT MUSEUM OF TIFFANY ART, A DISPLAY OF DR. EGON NEUSTADT'S TIFFANY OBJECTS, ONCE FABRICATED IN CORONA, QUEENS. INHABITING A SYMBOLIC SPACE THAT REPRESENTS OUR BOROUGH, OUR CITY, AND OUR WORLD, QMA CARRIES A DEEP MEMORY OF INTERNATIONAL DIALOGUE AND INTERCULTURAL UNDERSTANDING. EACH YEAR, THROUGH OUR EXHIBITIONS AND PROGRAMS, WE SERVE ABOUT 200,000 VISITORS THROUGH ON- AND OFF-SITE PROGRAMMING. ATTENDANCE IS PRIMARILY DRAWN FROM QUEENS, THE OTHER NYC BOROUGHS, AND NASSAU COUNTY, AS WELL AS INTERNATIONAL VISITORS. ABOUT A QUARTER OF ATTENDEES ARE SCHOOLCHILDREN FROM EVERY COMMUNITY SCHOOL DISTRICT IN QUEENS. WHAT DISTINGUISHES OUR AUDIENCE FROM TYPICAL MUSEUM AUDIENCES IS ITS DIVERSITY. AS THE 2000 U.S. CENSUS NOTES, QUEENS IS THE MOST ETHNICALLY DIVERSE COUNTY IN THE NATION. THIRTY-SEVEN PERCENT OF THE POPULATION IS WHITE, 25% LATINO, 20% AFRICAN-AMERICAN, AND 18% ASIAN. APPROXIMATELY 138 LANGUAGES ARE SPOKEN IN QUEENS, AND OVER HALF OF THE HOUSEHOLDS ARE HEADED BY INDIVIDUALS BORN OUTSIDE THE U.S. NOT ONLY ARE THE VISITORS TO THE MUSEUM ETHNICALLY DIVERSE, BUT THE MUSEUM STAFF IS ALSO MULTIETHNIC AND MULTILINGUAL, WITH EIGHT DIFFERENT LANGUAGES SPOKEN BY OUR STAFF. WITHIN ALL OF THESE COMMUNITIES EXIST GREAT DIFFERENCES OF ECONOMIC STATUS, EDUCATIONAL ACHIEVEMENT, AGE, AND EXPERIENCE. WE ARE PROUD OF OUR LONGTIME COMMITMENT TO DEVISING INNOVATIVE AND INCLUSIVE STRATEGIES FOR ENGAGING SUCH A WIDE-RANGING AND NONTRADITIONAL MUSEUM-GOING AUDIENCE.
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES SHALL REVIEW AND APPROVE THE FORM 990 AND PROVIDE A COPY TO THE FULL BOARD OF TRUSTEES BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
TRUSTEES MUST DISCLOSE THE TRANSACTION WHICH LIKELY AMOUNTS TO AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE BOARD AND EXECUTIVE COMMITTEE, AND ABSTAIN FROM ANY DISCUSSION ABOUT THE POTENTIAL TRANSACTION. THE TRUSTEE MUST RECUSE THEMSELVES FROM ANY VOTING RELATED TO THE TRANSACTION. THE EXECUTIVE COMMITTEE WILL DETERMINE WHETHER THE QUEENS MUSEUM OF ART CAN OBTAIN A TRANSACTION THAT IS EQUALLY OR MORE ADVANTAGEOUS TO THE MUSEUM FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. IF THE QUEENS MUSEUM OF ART CANNOT REASONABLY DO SO (OBTAIN AN EQUALLY OR MORE ADVANTAGEOUS TRANSACTION FROM A NONINTERESTED PARTY), THE BOARD MAY APPROVE THE TRANSACTION BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES AND THE EXECUTIVE DIRECTOR. A QUORUM MUST BE PRESENT, MEANING A MAJORITY OF ALL TRUSTEES. THE INTERESTED TRUSTEE MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM BUT NOT IN DETERMINING A MAJORITY VOTE TO AUTHORIZE THE TRANSACTION. THE QUEENS MUSEUM OF ART MUST DISCLOSE THE TRANSACTION AND THE VOTING DETAILS IN ITS MINUTES. THIS INCLUDES THE NAMES OF THE PERSONS PRESENT FOR DISCUSSION AND VOTING, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE DISCUSSION, AND A RECORD OF ANY VOTES TAKEN. THE MUSEUM DOCUMENTS THE PROCESS IT UNDERTOOK TO VERIFY THAT THE TRANSACTION IS FAIR. TRUSTEES ARE REQUIRED TO DISCLOSE THIS INTEREST IN WRITING ON THE ANNUAL ACKNOWLEDGEMENT OF CODE OF ETHICS AND CONFLICTS OF INTEREST QUESTIONNAIRE.
FORM 990, PART VI, SECTION B, LINE 15
EXECUTIVE COMPENSATION IS PART OF THE ANNUAL BUDGET PROCESS WHICH IS VETTED THROUGH THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. THE COMMITTEE USES COMPARABLE DATA FROM FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS TO FRAME COMPENSATION DECISIONS. DOCUMENTATION OF DELIBERATIONS AND DECISIONS MADE REGARDING COMPENSATION ARE ENTERED INTO COMMITTEE AND BOARD MINUTES AND KEPT ON FILE BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19
QUEENS MUSEUM OF ARTS' FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE AS IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORMS 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS, CONFLICTS OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST AT NEW YORK CITY BUILDING, FLUSHING MEADOWS CORONA PARK, QUEENS, NY 11368-3398 OR BY CALLING THE ORGANIZATION DIRECTLY AT (718) 592-9700.
OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT
FORM 990, PART XI, LINE 2C:
THE MUSEUM HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.