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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
EXPRESSIONS OF JOY INC
Employer identification number
26-0706053
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
9,852
4,894
3,043
6,380
16,199
40,368
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......
60,668
55,863
70,438
85,032
107,474
379,475
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.
70,520
60,757
73,481
91,412
123,673
419,843
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.)
419,843
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
70,520
60,757
73,481
91,412
123,673
419,843
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.)..
70,520
60,757
73,481
91,412
123,673
419,843
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
100.000 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
96.080 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
EXPRESSIONS OF JOY INC
Employer identification number
26-0706053
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 16
EXPENSES ADVERTISING 3,096 ADVERTISING 1,125 TELEPHONE/INTERNET 1,286 OFFICE EXPENSES 683 TRAVEL 10 BANK FEES 2,218 COSTUME COSTS 9,125 LICENSES 290 MEALS & ENTERTAINMENT 759 REFRESHMENT COSTS 192 REFRESHMENT COSTS 6 STUDIO SUPPLIES 6,549 STUDIO SUPPLIES 65 TRAINING 1,014 INSURANCE 456 GIFTS 150 NON-INVESTMENT DEPRECIATION 61 TOTAL 27,085
FORM 990-EZ, PART II, LINE 24
EQUIPMENT AND BUILDOUT 10,978 11,208 LESS ACCUMULATED DEPRECIATION 7,460 7,355 TOTAL 3,518 3,853
FORM 990-EZ, PART II, LINE 26
CAPITAL ONE CREDIT CARD 34 4,525 PAYROLL TAXES PAYABLE 2,356 2,764 REFUNDABLE DEPOSITS PAYABLE 355 412 SALES TAX PAYABLE 140 253 LOANS FROM OFFICERS 4,500 4,500
FORM 990-EZ, PART III, LINE 28
EOJ BALLET HAS BEEN ADOPTED AS THE NAME OF EXPRESSIONS OF JOY'S DANCE ACADEMY REFLECTING OUR COMMITMENT TO CLASSICAL FORMS WITH BALLET AS THE CENTRAL COMPONENT. EOJ DANCE ACADEMY HAS STEADILY UPGRADED THE TECHNICAL QUALITY OF THE INSTRUCTION WITH ALL STUDENTS NOW MASTERING AT LEAST 85% PROFICIENCY ON THE SYLLABUS AT THEIR LEVEL OF TRAINING IN 2013. OUR CURRICULUM DECISIONS ARE BASED PRIMARILY ON UNIVERSITY REQUIREMENTS AS OUR GOAL IS TO TRAIN GIFTED STUDENTS FOR PROFESSIONAL CAREERS IN DANCE AND MINISTRY. EVEN STUDENTS WHO DO NOT CONTINUE IN DANCE WILL HAVE A SOPHISTICATED APPRECIATION OF THE ART PREPARING THEM TO SUPPORT THE ARTS IN THEIR COMMUNITIES. THE PRIMARY FOCUS OF THE YEAR WAS ON THE PREMIER OF A BALLET BASED ON THE LION, THE WITCH AND THE WARDROBE BY C.S LEWIS. ALL OF THE BALLET AND OTHER DANCE CLASSES FOCUSED ON THE STAGING OF THIS ORIGINAL BALLET. EXPRESSIONS OF JOY WAS SELECTED TO RECEIVE AN ARTS ACCESS GRANT FROM THE BROWARD CENTER FOR THE PERFORMING ARTS WHICH ALLOWED US TO MEET THE INCREASED PRODUCTION COSTS OF A UNIONIZED PROFESSIONAL THEATER. THE PRODUCTION WAS A HUGE MARKETING SUCCESS WITH 650 SEATS SELLING OUT THREE WEEKS IN ADVANCE OF THE PREMIER. IT WAS ALSO A HUGE ARTISTIC SUCCESS TAKING FULL ADVANTAGE OF THE TECHNICAL CAPABILITIES OF THE VENUE AND ITS STAFF. MOST IMPORTANTLY, THE MESSAGE OF EXPRESSIONS OF JOY WAS EFFECTIVELY DELIVERED TO A NEW AUDIENCE SEGMENT PREVIOUSLY UNREACHED BY EXPRESSIONS OF JOY. WE LEFT THE BROWARD ARTS COMMUNITY WITH A DESIRE FOR A REPEAT, PERHAPS ANNUAL, PERFORMANCE OF THIS EMERGING HOLIDAY CLASSIC.
FORM 990-EZ, PART III, LINE 29
EOJ PRODUCTIONS FOCUSED OF INCREASING THE STATURE OF CHRISTMAS NEAR THE BEACH, OUR ANNUAL HOLIDAY OUTREACH. FOR CHRISTMAS 2013, THE EVENT DREW 6,000 AIDED BY SUPPORT FROM LOCAL RADIO STATIONS BOTH CHRISTIAN AND SECULAR. CHOIRS, BANDS AND PERFORMERS FROM DOZENS OF LOCAL CHURCHES AS WELL AS RECORDING ARTISTS AND OUR OWN EOJ COMPANY BROUGHT THE CHRISTMAS STORY TO THE PUBLIC SQUARE IN A POWERFUL AND ENGAGING WAY. EOJ PRODUCTIONS ALSO PROVIDED PERFORMERS FOR SEVERAL LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS SUPPORTING THEIR CHRISTMAS EVENTS WITH HIGH-QUALITY CHOREOGRAPHY AND PERFORMANCES. THIS ALLOWED US TO TOUCH ANOTHER 3,000 FOR THE 2013 CHRISTMAS SEASON.
FORM 990-EZ, PART III, LINE 30
EOJ OUTREACH CONTINUED TO TAKE OUR TRAINING OUT INTO THE COMMUNITY THROUGH SATELLITE CLASSES OFFERED THROUGH THE CITY OF HOLLYWOOD AT THE HOLLYWOOD ARTS PARK. BOTH DANCE AND FITNESS CLASSES WERE OFFERED TO CHILDREN AND ADULTS WITH SIGNIFICANT ASSISTANCE FROM THE CITY STAFF. AT THE MAIN STUDIO, EOJ CONTINUED TO OFFER TRAINING SUPPORT FOR EXISTING COMMUNITY DANCE TROUPES FOCUS ON BOTH TECHNIQUE AND CHOREOGRAPHY. EOJ INCREASED ITS COLLABORATION WITH LOCAL DANCE STUDIOS AND ACADEMIC PROGRAMS PROVIDING SENIOR STUDENTS FOR KEY ROLES IN CLASSICAL BALLET PRODUCTIONS AND AUDITIONING THEIR STUDENTS FOR ROLES IN EOJ PRODUCTIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.