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
Wingspan Arts Inc
Employer identification number
13-4189808
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.") .
167,554
170,331
144,025
92,452
94,356
668,718
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......
1,427,526
1,859,687
1,782,922
2,118,496
2,458,446
9,647,077
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
1,595,080
2,030,018
1,926,947
2,210,948
2,552,802
10,315,795
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
15,000
80,085
17,060
16,879
11,965
140,989
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.
0
c
Add lines 7a and 7b..
15,000
80,085
17,060
16,879
11,965
140,989
8
Public support (Subtract line 7c from line 6.)
10,174,806
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...
1,595,080
2,030,018
1,926,947
2,210,948
2,552,802
10,315,795
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,428
1
2,881
112
171
4,593
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
1,428
1
2,881
112
171
4,593
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
19,324
19,324
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,596,508
2,049,343
1,929,828
2,211,060
2,552,973
10,339,712
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
98.410 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
97.080 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.040 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.050 %
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:
13000170
Software Version:
2013v4.0
-
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
Wingspan Arts Inc
Employer identification number
13-4189808
Return Reference
Explanation
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
On June 26, 2014, the organizations Board of Directors adopted revised bylaws implementing, among other things, changes to comply with the New York Nonprofit Revitalization Act of 2013. The revised bylaws include the following significant changes: (a) updating Section 4.4 Number of Directors to provide that the number of directors shall be fixed from time to time by a resolution of the Board, but shall not be less than seven (7) nor more than fourteen (14) Directors; (b) updating Article 5 Meetings of the Board, specifying the availability of electronic notice of meetings, electronic waivers of notice, electronic consent to voting without a meeting, and participation in meetings by electronic video screen communication; (c) updating Section 5.8 Meetings of the Board to provide that the purchase, sale, mortgage or lease of real property shall be approved by the vote of a majority of directors of the Board, thereby no longer requiring a vote of two-thirds of the entire Board unless such transaction involves all, or substantially all, of the organizations assets; (d) updating Section 6.5 Chairman of the Board to provide that no employees of Wingspan shall serve as Chairman or hold any other office or title with similar responsibilities; (e) updating Article 7 Committees, to reflect that the Nominating and Governance, Finance, and Audit Committees shall be deemed Board Committees (in lieu of Standing Committees), and that Committees of the Corporation, as shall be designated by the Board, shall take the place of Advisory Committees; and (f) deleting Article 8 Provisions Applicable to Directors and Officers Generally and Disclosure and Voting Policy Applicable to Directors, in light of the organizations adoption of a separate Conflict of Interest and Related Party Transactions Policy.
Form 990, Part VI, Line 11b: Form 990 Review Process
The organizations Board of Directors, Executive Director, and Director of Finance and Operations review the Form 990 every year.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
The organization adopted an updated Conflict of Interest and Related Party Transactions Policy on June 26, 2014, which subjects the organizations officers, directors, and key employees to certain voting prohibitions and disclosure requirements. In particular, covered persons are required to complete a disclosure statement prior to taking office, and annually in each succeeding year, as well as to promptly disclose a financial interest in any transaction or proposed transaction with the organization and/or any conflict of interest. The organizations Audit Committee oversees the implementation of and compliance with the Conflict of Interest and Related Party Transactions Policy. The organizations employees are also subject to an ethical behavior and conflict of interest policy set forth in the organizations employee handbook. Employees are required to acknowledge receipt of the handbook and that they have read, and will comply with, all of the policies contained therein. The Executive Director oversees the implementation of and compliance with the ethical behavior and conflict of interest policy included in the employee handbook, in consultation with the Audit Committee as appropriate.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
Consistent with the organizations Executive Compensation Policy, the Executive Director's salary is annually reviewed and approved by the Board of Directors and the responsible board committee.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
The organizations governing documents, conflict of interest policy, and audited financial statements are available upon request from the public. Generally these documents are sent by email or regular mail. Certain of these documents are also available on guidestar.org (a not-for-profit entity that provides information on not-for-profit organizations).
Form 990, Part XII, Line 2: Change of Oversight or Selection Process
Consistent with the Audit Committee Charter adopted by the organizations Board of Directors on June 26, 2014, the Audit Committee retains the organizations independent auditors and oversees their work.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.