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
YORK ART ASSOCIATION INC
Employer identification number
23-1984781
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.") .
44,104
49,910
28,554
26,783
78,886
228,237
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......
70,239
76,030
72,471
80,229
68,557
367,526
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.
114,343
125,940
101,025
107,012
147,443
595,763
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
1,500
2,215
4,800
4,804
5,665
18,984
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..
1,500
2,215
4,800
4,804
5,665
18,984
8
Public support (Subtract line 7c from line 6.)
576,779
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...
114,343
125,940
101,025
107,012
147,443
595,763
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
-9,958
292
13,347
8,824
7,073
19,578
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
-9,958
292
13,347
8,824
7,073
19,578
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
443
443
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.)..
104,385
126,232
114,372
115,836
154,959
615,784
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
93.670 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
92.080 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
3.000 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
6.000 %
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
YORK ART ASSOCIATION INC
Employer identification number
23-1984781
Identifier
Return Reference
Explanation
AMENDED RETURN EXPLANATION
FORM 990, PAGE 1, ITEM B
RETURN IS BEING AMENDED TO REFLECT CHANGES RESULTING FROM PREPARATION OF FINANCIAL STATEMENTS AND TO INCLUDE SCHEDULE B. THE SCHEDULES, THE FOLLOWING ITEMS WERE MADE: CHANGES ON FORM 990: 1. NON-CASH CONTRIBUTIONS OF 20,482, REFLECTED ON PART VII LINE 1G 2. CORRECT THE RECORDING OF INVESTMENT INCOME AND SALES OF SECURITIES AND REFLECT THE UNREALIZED PORTION ON PAGE 12. 3. REGROUP EXPENSES ON PAGE 10 TO REFLECT THE CATEGORIES LISTED IN LINES 1 THROUGH 23. 4. ADJUST INVESTMENTS OF ROTTLER FUND TO REFLECT CHANGE IN VALUE FOR JUNE NOT RECORDED. 5. ADJUST BUILDING FUND TO MARKET VALUE, WHICH INCLUDES A PRIOR PERIOD ADJUSTMENT. 6. ALLOCATE THE INVESTMENT AND CASH ACCOUNTS INTO THE CORRECT CATEGORIES 7. CORRECT THE DISTRIBUTION OF NET ASSETS INTO UNRESTRICTED, TEMPORARILY RESTRICTED, AND PERMANENTLY RESTRICTED CHANGE TO SCHEDULE D: 1. CORRECT ENDOWMENT FUND INFORMATION TO REFLECT THE PORTION BOARD DESIGNATED, AND CORRECT THE BALANCE OF THE ENDOWMENT FUNDS REPORTED CHANGE TO SCHEDULE A: 1. INCLUDE THE AMOUNTS REPORTABLE ON LINE 7A AND 7B OF PART III.
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
TO ENCOURAGE AND DEVELOP INTEREST IN THE VISUAL ARTS. TO PROVIDE OPPORTUNITIES FOR EDUCATION THROUGH CLASSROOM INSTRUCTION, WORKSHOPS, LECTURES AND PUBLICATIONS. TO SUPPORT INTERACTION WITHIN THE COMMUNITY AND TO PROVIDE A VENUE FOR MEMBERS AND NONMEMBERS TO EXHIBIT THEIR WORK IN A GALLERY SETTING.
FIRST ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
WITH OUR MEMBERS VIA MAILED AND ELECTRONIC NEWSLETTERS ON A BI-MONTHLY BASIS. OUR STUDENTS ARE A DIVERSE GROUP. APPROXIMATELY 20% ARE CHILDREN WITH ANOTHER LARGE PERCENTAGE OF ENROLLEES QUALIFYING AS "ACTIVE SENIORS" IN PURSUIT OF LONG-DENIED CREATIVE INTERESTS. ALL ARE WELCOME TO ATTEND. THE YAA IS A MEMBER OF THE CULTURAL ALLIANCE OF YORK COUNTY. WE COOPERATE IN UNDERTAKINGS WITH OTHER MEMBERS IN APPROPRIATE AND MUTUALLY BENEFICIAL ACTIVITIES.
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
THE YORK ASSOCIATION INC HAS A MEMBERSHIP OF APPROXIMATELY 450 MEMBERS. THE MEMBERSHIP IS DIVERSE AND INCLUDES CHILDREN, ADULTS AND "ACTIVE SENIORS". VARIOUS LEVELS OF MEMBERSHIP ARE AVAILABLE INCLUDING FAMILY MEMBERSHIPS AND STUDENT MEMBERSHIPS.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
THE MEMBERSHIP OF YORK ART ASSOCIATION INC ARE MAILED BALLOTS TO ELECT PRESIDENT, 1ST VICE-PRESIDENT, 2ND VICE-PRESIDENT, SECRETARY, TREASURER, AND ASSISTANT TREASURER ON AN ANNUAL BASIS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF THE YORK ART ASSOCIATION INC ARE PRESENTED A PRO FORMA COPY OF THE 990 FOR REVIEW PRIOR TO FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE YORK ART ASSOCIATION INC STRIVES TO BE TRANSPARENT. DOCUMENTS ARE MADE AVAILABLE AT THE ORGANIZATION'S OFFICE DURING REGULAR HOURS OR UPON REQUEST.
OTHER FEES FOR SERVICES
FORM 990, PART IX, LINE 11G
INSTRUCTORS 23,614 0 0 JUDGES 400 0 0
RECONCILIATION OF CHANGES - OTHER
FORM 990, PART XI, LINE 9
EXPENSES ON FINANCIALS CLASSIFED AS INCOME ON RETURN 10 EXPENSES ON FINANCIALS CLASSIFED AS INCOME ON RETURN -10
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.