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
2012
Open to Public Inspection
Name of the organization
ZIONSVILLE SHOWCHOIRS INC (ZSI) C/O KIM KELLY TREASURER
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
154,897
5,500
15,005
36,619
11,941
223,962
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
112,214
419,079
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
21,180
117,836
194,897
225,142
559,055
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.
154,897
122,930
241,168
333,804
349,297
1,202,096
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.)
1,178,096
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
154,897
122,930
241,168
333,804
349,297
1,202,096
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
782
782
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
782
782
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.)..
154,897
122,930
241,168
333,804
350,079
1,202,878
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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
97.940 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2012
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
2012
Open to Public Inspection
Name of the organization
ZIONSVILLE SHOWCHOIRS INC (ZSI) C/O KIM KELLY TREASURER
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. THE UNPAID VOLUNTEERS ASSIST THE CO-EXECUTIVE DIRECTORS WITH DAY-TO-DAY CHOIR REHEARSAL FUNCTIONS AS WELL AS ASSIST DURING CHOIR 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.
EXPLANATION FOR WHY FORM 990-T NOT FILED
FORM 990, PAGE 5, PART V, LINE 3B
NO ACTIVITY OF THE SHOWCHOIR GENERATED UNRELATED BUSINESS INCOME
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE BOARD REVIEWS THE TAX 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 THE ZIONSVILLE SHOW CHOIR, INC. (ZSI) BOARD MEMBERS. THE CODE OF BY-LAWS OF ZIONSVILLE SHOWCHOIRS, INC. DETAILS THE INTERNAL GOVERNANCE POLICIES AND STRUCTURE 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 PRECLUDE POTENTIAL CONFLICTS OF INTEREST. AS THE ORGANIZATION HAS GROWN, OUR STRUCTURE HAS BECOME MORE DEFINED WITH STANDING COMMITTEES APPOINTED BY THE BOARD, MONTHLY MEETINGS FOR THE BOARD (EXCLUDING JULY), AND ENHANCED CHECKS AND BALANCES IN OUR BOARD'S OVERSIGHT OF OUR FINANCES. OUR ORGANIZATIONS POLICIES AND PROCEDURES ARE ALSO REVIEWED AND REVISED AS TO FACILITATE COMMUNICATION FROM YEAR TO YEAR AND TO ENSURE THAT ZSI MAINTAINS COMPLIANCE WITH OUR BYLAWS AND EXEMPT MISSION. STEP TWO FORM 990: AFTER THE GOVERNANCE SECTION OF FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS, A COPY OF THE DRAFT FORM 990 WITH REQUIRED SUPPLEMENTARY SCHEDULES IS DISTRIBUTED TO EACH BOARD MEMBER FOR THEIR REVIEW, COMMENTS, PROPOSED REVISIONS,AND FINAL APPROVAL PRIOR TO THE ACTUAL FILING OF THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE AND WITH THE DEPARTMENT OF REVENUE FOR THE STATE OF INDIANA. THE ZSI BYLAWS PERMIT THE DISTRIBUTION OF THE DRAFT FORM AND FINAL REVIEW OF THE TAX RETURN TO OCCUR AT A SCHEDULED BOARD MEETING OR TO BE REVIEWED BY BOARD MEMBERS THROUGH EMAIL. IF THE DRAFT FORM 990 IS DISTRIBUTED BY EMAIL, COMMENTS FROM BOARD MEMBERS MUST BE RETURNED WITHIN 72 HOURS OF RECEIPT. IN ADDITION, THE NAMES AND PERSONAL INFORMATION OF SCHEDULE B CONTRIBUTORS ARE REVEALED TO THE BOARD MEMBERS FOR FINAL REVIEW, BUT PERSONAL INFORMATION REGARDING PRIVATE CITIZEN CONTRIBUTORS IS RETRACTED FROM THE PUBLIC VERSION PUBLISHED VIA THE INTERNET.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
THE BOARD HAS REVIEWED GOVERNANCE DOCUMENTS AS NEEDED. POTENTIAL CONFLICT OF INTEREST ISSUES ARE DISCLOSED AND DISCUSSED DURING BOARD MEETINGS. DURING THE PAST YEAR, ZSI HAS NOT MADE ANY SIGNIFICANT CHANGES TO THE BYLAWS.
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 GATHERED FROM RELEVANT AND TIMELY THIRD PARTY SOURCES AND PRESENTED FOR ANALYSIS AND CONSIDERATION TO INDEPENDENT BOARD MEMBERS. AFTER THE BOARD DELIBERATES, IF A STIPEND IS SUBSEQUENTLY APPROVED OR REJECTED, THE INFORMATION,THE DECISION PROCESS, THE FINAL VOTE, AND THE AMOUNT OF FINANCIAL RENUMERATION IS RECORDED IN THE MINUTES OF THE BOARD MEETING. TO AVOID A POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF IMPROPRIETY, THE TWO VOLUNTEER CO-EXECUTIVE DIRECTORS UNDER CONSIDERATION FOR RECEIVING A STIPEND, EXCUSE THEMSELVES FROM THE ABOVE PROCEEDINGS. AS ACTING CO-EXECUTIVE DIRECTORS, AARON COATES AND DEANA BROGUE QUALIFY AS "TOP MANAGEMENT OFFICIALS" AS SPECIFICALLY DEFINED IN THE FORM 990 INSTRUCTIONS. THEY ARE ALSO VOLUNTEER BOARD MEMBERS AND EXERCISE FULL VOTING RIGHTS ON BOARD DECISIONS UNLESS THE VOTE COULD QUALIFY THEM AS A RECIPIENT OF A STIPEND. THEY ARE NOT PAID FOR THEIR CONTRIBUTIONS AS BOARD MEMBERS. IF A STIPEND IS APPROVED BY INDEPENDENT BOARD MEMBERS, THE BOARDS DECISION IS SUPPORTED BY PERFORMANCE STANDARDS IN THE INDUSTRY OF SHOW CHOIR DIRECTORS THAT VOLUNTEER BEYOND AN ORDINARY AND REASONABLE SCOPE OF THEIR PRESCRIBED JOB DESCRIPTION AND DUTIES. THE CO- EXECUTIVE DIRECTORS HELP TO ENSURE THAT THE ORGANIZATION'S EXEMPT PURPOSE IS ACCOMPLISHED THROUGH COMPLIANCE WITH THE BOARD OF DIRECTORS EXPRESS DIRECTIVES, THE ZSI CODE OF BY-LAWS, AND THE ACTING PRESIDENT OF THE ZIONSVILLE SHOWCHOIRS INC.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
ANY COMPENSATION,IF CONSIDERED,IS SUBJECT TO THE REVIEW AND APPROVAL PROCESS THE BOARD OF DIRECTORS HAS PRESCRIBED IN THE EXEMPT ORGANIZATION'S CODE OF BY-LAWS, IN THE THE BOARD OF DIRECTORS EXPRESS DIRECTIVES, AND THROUGH THE ACTING PRESIDENT OF ZIONSVILLE SHOWCHOIRS INC.