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
2011
Open to Public Inspection
Name of the organization
ZIONSVILLE SHOW CHOIRS INC (ZSI)
Employer identification number
74-3222023
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
13,201
154,897
5,500
15,005
36,619
225,222
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......
96,250
108,327
102,288
306,865
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
21,180
117,836
194,897
333,913
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.
13,201
154,897
122,930
241,168
333,804
866,000
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
24,000
24,000
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..
24,000
24,000
8
Public Support (Subtract line 7c from line 6.)
842,000
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
13,201
154,897
122,930
241,168
333,804
866,000
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.).
13,201
154,897
122,930
241,168
333,804
866,000
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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
SCH A, PART III, SECTION A & B PUBLIC SUPPORT FOR SECTIONS 509(A)(2): NO REVENUE PRODUCING ACTIVITY GENERATED UNRELATED BUSINESS INCOME.
Schedule A (Form 990 or 990-EZ) 2011
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
2011
Open to Public Inspection
Name of the organization
ZIONSVILLE SHOW CHOIRS INC (ZSI)
Employer identification number
74-3222023
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
TO PROMOTE MUSIC AND DANCE EDUCATION IN A FUN, FULFILLING ENVIRONMENT FOR STUDENTS AGED 18 YEARS AND YOUNGER. THE CORPORATION IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)3) AND WITH CORRESPONDING SECTIONS OF CURRENT AND FUTURE INTERNAL REVENUE CODE.
ADDITIONAL INFORMATION
FORM 990
SCHEDULE G, PART II-ANALYSIS OF FUNDRAISERS THE EXEMPT ORGANIZATION IS CAREFUL TO ENSURE THAT NO PRIVATE BENEFIT OR PRIVATE INUREMENT BENEFITS ANY INDIVIDUAL, CHOIR PARTICIPANT, OR TO A BOARD MEMBER. IN ADDITION, 100% OF THE FUNDRAISING ACTIVITIES ARE RUN AND MANAGED BY UNPAID VOLUNTEERS.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
THE PARENTS OF THE YOUTH CHOIR MEMBERS COMPRISE THE MAJORITY OF UNPAID VOLUNTEERS IN THE ORGANIZATION AND THEY PARTICIPATE IN EVERY FUNCTION IN THE EXEMPT ORGANIZATION. THEY ASSIST THE CO-EXECUTIVE DIRECTORS WITH DAY-TO-DAY CHOIR REHEARSAL FUNCTIONS AS WELL AS ASSIST DURING PERFORMANCES WITH COSTUMES, STAGING, ETC. IN ADDITION, ALL BOARD MEMBERS ARE VOLUNTEERS AND ALL FUNDRAISERS ARE MANAGED AND RUN BY UNPAID VOLUNTEERS.
ADDITIONAL INFORMATION
FORM 990, PART V
LINE 8-SPONSORING ORGANIZATIONS THE EXEMPT ORGANIZATION IS NOT A SPONSORING ORGANIZATION AND HAS NOT RECEIVED ANY DONOR ADVISED FUNDS FROM SPONSORING ORGANIZATIONS AS CONTRIBUTIONS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE BOARD REVIEWS THE RETURN IN A TWO-STEP PROCESS: STEP ONE: THE GOVERNANCE SECTION APPROVAL PART VI, PAGE 6, FORM 990 IS PREPARED, COMPLETED, APPROVED, AND RECORDED BY BOARD MEMBERS. THE CODE OF BY-LAWS OF ZIONSVILLE SHOWCHOIRS, INC. DETAIL THE INTERNAL GOVERNANCE POLICIES OF THE EXEMPT ORGANIZATION. IN ADDITION, THE ORGANIZATION ENSURES THAT EVERY BOARD MEMBER/OFFICER REPORTS PERSONAL ASSOCIATIONS WITH RELATED PARTIES, RELATED ORGANIZATIONS, OR BUSINESS TRANSACTIONS WITH ZSI VENDORS THAT REQUIRE ADDITIONAL DISCLOSURE OR POTENTIAL CONFLICTS OF INTEREST. STEP TWO FORM 990: AFTER THE GOVERNANCE SECTION OR THE FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS, THE DRAFT FORM 990, INCLUDING REQUIRED SCHEDULES, IS DISTRIBUTED TO EACH BOARD MEMBER FOR FINAL REVIEW, COMMENTS, REVISIONS, AND APPROVAL PRIOR TO THE FILING OF THE TAX RETURN. THE DISTRIBUTION AND FINAL REVIEW OF THE TAX RETURN MAY OCCUR AT A SCHEDULED BOARD MEETING OR BE CONDUCTED BY EMAIL. IF DISTRIBUTED BY EMAIL, COMMENTS MUST BE RETURNED WITHIN 72 HOURS. THE NAMES OF SCHEDULE B CONTRIBUTORS ARE REVEALED ON THE SCHEDULE B FOR PURPOSES OF THE BOARD'S FINAL REVIEW. HOWEVER, THE NAMES OF PRIVATE CITIZENS ARE RETRACTED FROM THE PUBLIC COPY OF SCHEDULE B. THIS PRACTICE PROTECTS THE BENEFACTORS FROM IDENTITY-THEFT EXPOSURE.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
GOVERNANCE DOCUMENTS AND BOARD MEETINGS
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE PROCESS IS PRESIDED OVER BY INDEPENDENT, VOLUNTEER BOARD MEMBERS. COMPARABLE COMPENSATION DATA IS COLLECTED FROM RELEVANT SOURCES AND PRESENTED FOR CONSIDERATION TO THE BOARD MEMBERS. AFTER DELIBERATION, IF A STIPEND IS SUBSEQUENTLY APPROVED, THE DECISION AND DOLLAR AMOUNT IS RECORDED IN THE MINUTES OF THE BOARD MEETING. TO AVOID POTENTIAL CONFLICT OF INTEREST ISSUES, OR A SENSE OF IMPROPRIETY, THE TWO CO-EXECUTIVE DIRECTORS EXCUSE THEMSELVES FROM THESE PROCEEDINGS AND DO NOT EXERCISE THEIR VOTES. IN ADDITION, AS CO-EXECUTIVE DIRECTORS, AARON COATES AND DEANA BROGUE QUALIFY AS "TOP MANAGEMENT OFFICIALS" AS SPECIFICALLY DEFINED IN THE FORM 990 INSTRUCTIONS. AS VOLUNTEER BOARD MEMBERS, THEY EXERCISE VOTING RIGHTS ON BOARD DECISIONS EXCEPT FOR THE ABOVE-MENTIONED PROCEEDING. IF A STIPEND IS APPROVED BY THE REMAINING BOARD MEMBERS, THE DECISION IS SUPPORTED BY PERFORMANCE STANDARDS DEMONSTRATED BY THE CO-EXECUTIVE OFFICERS BEYOND THE ORDINARY AND REASONABLE SCOPE OF THEIR PRESCRIBED DUTIES. THE CO-EXECUTIVE DIRECTORS ENSURE THAT THE ORGANIZATION'S EXEMPT PURPOSE IS ACCOMPLISHED THROUGH THE BOARD OF DIRECTORS EXPRESS DIRECTIVES, THE CODE OF BY-LAWS, OR THE PRESIDENT OF THE ZIONSVILLE SHOWCHOIRS INC.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
ANY COMPENSATION IS SUBJECT TO THE REVIEW AND APPROVAL PROCESS AS PRESCRIBED BY THE EXEMPT ORGANIZATION'S CODE OF BY-LAWS, THE BOARD OF DIRECTORS, OR THE PRESIDENT OF ZIONSVILLE SHOWCHOIRS INC.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
UPON REQUEST
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.