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
GREEN HILL CENTER FOR NORTH CAROLINA ART
Employer identification number
51-0190827
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.") .
392,262
325,210
271,033
477,934
391,838
1,858,277
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......
465,003
201,001
404,592
232,157
414,745
1,717,498
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.
857,265
526,211
675,625
710,091
806,583
3,575,775
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.
125,043
166,058
78,689
110,348
131,567
611,705
c
Add lines 7a and 7b..
125,043
166,058
78,689
110,348
131,567
611,705
8
Public support (Subtract line 7c from line 6.)
2,964,070
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...
857,265
526,211
675,625
710,091
806,583
3,575,775
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
44,458
78,956
-13,254
54,828
69,137
234,125
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
44,458
78,956
-13,254
54,828
69,137
234,125
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.)..
901,723
605,167
662,371
764,919
875,720
3,809,900
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
77.800 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
81.040 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
6.000 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
3.000 %
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
GREEN HILL CENTER FOR NORTH CAROLINA ART
Employer identification number
51-0190827
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
THE MISSION OF GREEN HILL CENTER FOR NC ART IS TO PROMOTE THE VISUAL ARTS OF NORTH CAROLINA BY ENGAGING A BROAD COMMUNITY OF ARTISTS, ADULTS AND CHILDREN THROUGH DYNAMIC EXHIBITIONS AND EDUCATIONAL PROGRAMS WHILE PROVIDING A PLATFORM FOR EXPLORATION AND INVESTMENT IN ART.
FORM 990, PAGE 6, PART VI, LINE 7A
GREEN HILL HAS MEMBERS WHO ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B
THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, ALONG WITH KEY MEMBERS OF THE BEST PRACTICES COMMITTEE RECEIVE A COPY OF THE TAX FORM 990 FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION. AS ALLOWED UNDER THE BYLAWS OF GREEN HILL CENTER FOR NC ART, THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO APPROVE ON BEHALF OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12C
THE MISSION OF GREEN HILL CENTER FOR NC ART (GREEN HILL CENTER) IS TO PROMOTE ARTISTS ARTWORK WITH CLOSE TIES TO NORTH CAROLINA. MEMBERS OF THE BOARD AND STAFF OF GREEN HILL CENTER ARE OFTEN APPOINTED OR HIRED BECAUSE OF THEIR BROAD INTEREST AND INVOLVEMENT IN THE ARTS. IT IS NATURAL, THEREFORE, THAT THEY OR MEMBERS OF THEIR FAMILIES MAY OFTEN BE MEMBERS OF GOVERNING BOARDS OR EMPLOYEES OF ORGANIZATIONS SEEKING SUPPORT FROM GREEN HILL CENTER. BOARD MEMBERS AND STAFF SHOULD NOT DISQUALIFY THEMSELVES OR MEMBERS OF THEIR FAMILIES FROM PARTICIPATION IN THE ARTS, OTHER ARTS ORGANIZATIONS, OR IN PROJECTS SUPPORTED BY GREEN HILL CENTER MERELY BECAUSE OF GREEN HILL CENTER BOARD MEMBERSHIP OR EMPLOYMENT. HOWEVER, BOARD MEMBERS AND GREEN HILL CENTER STAFF SHOULD BE ALERT TO AVOID ANY ACTIONS THAT COULD POSSIBLY BE INTERPRETED AS AN ABUSE OF BOARD MEMBERSHIP OR AN ATTEMPT TO OBTAIN PERSONAL GAIN, UNFAIR ADVANTAGE, EITHER DIRECTLY OR INDIRECTLY (SUCH AS THROUGH AN OUTSIDE ORGANIZATION WITH WHICH THEY OR A FAMILY MEMBER ARE AFFILIATED AS AN EMPLOYEE OR DIRECTOR.) IN THE EVENT THAT A DIRECTOR (OR AN ORGANIZATION WITH WHICH HE OR SHE IS ASSOCIATED) SEEKS TO ENTER INTO A TRANSACTION WITH GREEN HILL CENTER PURSUANT TO WHICH HE OR SHE (OR AN ORGANIZATION WITH WHICH HE OR SHE IS ASSOCIATED) WILL RECEIVE COMPENSATION FROM GREEN HILL CENTER IN EXCHANGE FOR THE PROVISION OF GOODS OR SERVICES, SUCH POTENTIAL TRANSACTION MUST BE DISCLOSED TO THE BOARD OF DIRECTORS AND APPROVAL OF THE BOARD SHALL BE REQUIRED PRIOR TO GREEN HILL CENTER ENTERING INTO SUCH TRANSACTION. EACH INDIVIDUAL GREEN HILL CENTER DIRECTOR, OFFICER, AND EMPLOYEE IS RESPONSIBLE FOR IDENTIFYING PERSONS, FIRMS AND ORGANIZATIONS WITH WHICH HE OR SHE OR MEMBERS OF HIS OR HER FAMILY ARE ASSOCIATED OR AFFILIATED, AND TO ASSIST THE BOARD AND MANAGEMENT TO RECOGNIZE TRANSACTIONS THAT REQUIRE DISCLOSURE TO THE BOARD AND BOARD APPROVAL AS PROVIDED HEREIN.
FORM 990, PAGE 6, PART VI, LINE 15A
UPON VACANCIES IN KEY DIRECTOR LEVEL POSITIONS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTOR'S UTILIZES SURVEY DATA (FROM NC CENTER FOR NONPROFITS) TO DETERMINE IF WAGES ARE COMPARABLE TO LIKE POSITIONS IN THE AREA. BASED ON SURVEY DATA AND REVIEW OF APPLICABLE JOB DESCRIPTIONS, SALARY RANGES ARE APPROVED BY EXECUTIVE COMMITTEE FOR INCLUSING IN THE OPERATING BUDGET, WHEREEBY THE ENTIRE BOARD APPROVES AS PART OF THE YEARLY BUDGET PROCESS.
FORM 990, PAGE 6, PART VI, LINE 19
THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.