Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 2,013,923 | 816,674 | 2,705,993 | 724,016 | 1,552,513 | 7,813,119 |
| 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 | 2,013,923 | 816,674 | 2,705,993 | 724,016 | 1,552,513 | 7,813,119 |
| 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).. | 1,629,832 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 6,183,287 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,013,923 | 816,674 | 2,705,993 | 724,016 | 1,552,513 | 7,813,119 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,164 | 843 | 17,690 | 16,771 | 27,488 | 63,956 |
| 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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 7,877,075 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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...... | ||||||
| 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. | ||||||
| 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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | FISCAL YEAR 2014-2015 (JULY 1, 2014 - JUNE 30, 2015) CPAC WORKS TO PROVE AND PROMOTE OUR CULTURAL ASSETS' EXTRAORDINARY CONTRIBUTIONS TO THE REGION AND TO ASSIST COMMUNITY LEADERSHIP IN LEVERAGING THE ECONOMIC, EDUCATIONAL AND QUALITY OF LIFE BENEFITS PROVIDED BY THE ARTS AND CULTURE SECTOR. WE HELP ARTS AND CULTURE PROSPER BY BUILDING INDIVIDUAL AND ORGANIZATIONAL CAPACITY, CONDUCTING RESEARCH AND FOSTERING STRONG ARTS AND CULTURE PUBLIC POLICY. IN LATE DECEMBER 2012, CPAC COMPLETED A 2013-2016 STRATEGIC PLAN WITH IMPLEMENTATION COMMENCING JANUARY 1, 2013. DURING 2014-2015 CPAC ACHIEVED THE FOLLOWING: ADVOCACY TRAINING- CPAC DEVELOPED AND IMPLEMENTED ONE ADVOCACY TRAINING SESSION FOCUSED ON VOTER ENGAGEMENT. ARTISTS IN RESIDENCE - THIS TWO-YEAR PROGRAM FOCUSED ON ARTIST HOMEOWNERSHIP AND COMMUNITY DEVELOPMENT WAS BROUGHT TO A CLOSE ON DECEMBER 31, 2013. A REPORT TITLED WHEN ARTISTS BREAK GROUND WAS CREATED TO DOCUMENT THE PROGRAM AND LEARNINGS FROM ITS DEVELOPMENT, IMPLEMENTATION AND EVALUATION. THE REPORT WAS RELEASED IN AUGUST 2014. ARTS AND CULTURE ROUNDTABLE - PERIODIC MEETINGS OF REPRESENTATIVES FROM THE ARTS AND CULTURE COMMUNITY TO DISCUSS ISSUES OF COMMON CAUSE. CPAC HOSTED FOUR ARTS AND CULTURAL ROUNDTABLES, TWO WITH CANDIDATES FOR CUYAHOGA COUNTY EXECUTIVE, ONE FOCUSED ON FORMING CLEVELAND: A VISUAL ARTS, CRAFTS & DESIGN INDUSTRY STUDY, AND ONE FOCUSED ON MARKETING AND AUDIENCE DEVELOPMENT. ARTS AND CULTURE SECTOR ADVOCACY- DEVELOPMENT AND DELIVERY OF MESSAGES THAT SUPPORT INVESTMENT IN SOUND ARTS AND CULTURE SECTOR PUBLIC POLICY INITIATIVES. COLLABORATIVE MARKETING DATABASE - A SHARED DATABASE OF ARTS AND CULTURAL BUYING ACTIVITY CONTRIBUTED BY MEMBER ORGANIZATIONS FOR THE PURPOSES OF INCREASING ATTENDANCE AT, AND REVENUE FROM, ARTS AND CULTURAL ACTIVITIES. FOUR ORGANIZATIONS PARTICIPATED IN THE PROGRAM. CREATIVE COMPASS - CPAC CONTINUES TO UPDATE ITS ONLINE RESOURCE CENTER THAT PROVIDES LOCAL ARTISTS WITH INFORMATION ON SPACE, EMPLOYMENT, FUNDING, INSURANCE, BUSINESS DEVELOPMENT AND ARTISTIC DEVELOPMENT. DURING THE YEAR, 18,225 INDIVIDUALS VISITED THE SITE AND THERE WERE 239,730 PAGEVIEWS. OF THOSE VISITING THE SITE, 52% WERE NEW AND 48% HAD PREVIOUSLY VISITED. CREATIVE MINDS IN MEDICINE CONFERENCE - CPAC CARRIED OUT A TWO-DAY CONFERENCE FOCUSED ON THE INTERSECTION OF CLEVELAND'S ARTS AND HEALTHCARE ASSETS. THE EVENT INCLUDED KEYNOTE SPEAKERS, PANELS, INTERACTIVE SESSIONS AND PERFORMANCES AND TOOK PLACE AT CLEVELAND'S GLOBAL CENTER FOR HEALTH INNOVATION. CREATIVE WORKFORCE FELLOWSHIP- A ONE-YEAR FELLOWSHIP THAT PROVIDES LOCAL ARTISTS WITH FINANCIAL, RESEARCH AND PROFESSIONAL DEVELOPMENT RESOURCES. CPAC PROVIDED GUIDANCE AND COUNSEL TO THE TWENTY 2014 CREATIVE WORKFORCE FELLOWS, COMPLETED DISTRIBUTION OF FELLOWSHIP VIDEOS AND ADMINISTERED THE PROGRAM. CPAC ALSO EXAMINED AND REVISED THE FELLOWSHIP PROGRAM, SECURED FUNDING FOR A 2016 CYCLE OF THE PROGRAM AND LAUNCHED THE PROGRAM. CULTURE PULSE 2014 - CPAC COMPLETED A TREND ANALYSIS OF THE FINANCIAL, HUMAN CAPITAL AND INFRASTRUCTURE HEALTH OF CUYAHOGA COUNTY'S NONPROFIT ARTS AND CULTURE SECTOR. FORMING CLEVELAND: A VISUAL ARTS, CRAFTS & DESIGN INDUSTRY STUDY - CPAC COMPLETED AND RELEASED AN ECONOMIC CLUSTER ANALYSIS FOCUSED ON CUYAHOGA COUNTY'S VISUAL ARTS, CRAFTS & DESIGN INDUSTRY. IT FEATURED INDUSTRY AND OCCUPATION ANALYSES AS WELL AS SUPPLY/DEMAND AND ECONOMIC IMPACT ANALYSES. PUBLIC OFFICIALS BREAKFAST - CPAC CARRIED OUT AN EVENT TO CONNECT ARTS AND CULTURE PROFESSIONALS AND ARTISTS TO THEIR PUBLIC OFFICIALS. PUBLIC SECTOR CONSULTATION - SPECIFIC ARTS AND CULTURE SECTOR POLICY RESEARCH, ADVICE AND SERVICES TO PUBLIC OFFICIALS AND ADMINISTRATORS AT THE MUNICIPAL, COUNTY AND STATE LEVELS. TECHNICAL ASSISTANCE CONSULTANCIES- INDIVIDUALIZED COUNSELING SESSIONS THAT PROVIDE FOCUSED ADVICE, PERTINENT RESEARCH AND COMMUNITY CONTACTS TO INDIVIDUALS AND ORGANIZATIONS REGARDING THEIR ARTS AND CULTURE INITIATIVES AND BUSINESS. EXAMPLES WOULD INCLUDE COUNSEL ON MARKETING, RESEARCH AND STRATEGIC PLANNING. CPAC STAFF PROVIDED A TOTAL OF 383 HOURS OF TECHNICAL ASSISTANCE THROUGHOUT THE YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | PRIOR TO FILING WITH THE IRS, THE FORM 990 (AS COMPLETED BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANT) IS PRESENTED TO THE CHIEF OPERATING OFFICER AND PRESIDENT & CHIEF EXECUTIVE OFFICER FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN DISTRIBUTED TO THE FULL BOARD OF TRUSTEES ELECTRONICALLY FOR REVIEW. THE TRUSTEES ARE PROVIDED WITH AT LEAST FIVE BUSINESS DAYS TO REVIEW THE FORM, WITH ANY COMMENTS AND QUESTIONS ADDRESSED AS NEEDED. A BOARD OFFICER THEN AUTHORIZES THE FINAL FILING OF THE 990 BY SIGNING FORM 8879-EO AND THE 990 IS ELECTRONICALLY SUBMITTED TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ACKNOWLEDGING COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THIS STATEMENT IS REQUIRED TO BE RE-EXECUTED ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD CHAIR ANNUALLY APPOINTS A COMPENSATION AND BENEFITS COMMITTEE TO DETERMINE THE EXECUTIVE SALARY WITHIN GUIDELINES DETERMINED BY A REVIEW OF COMPARABLE ARTS-RELATED ORGANIZATIONS. THE BOARD HAS ADOPTED THE IRS-WRITTEN "REBUTTABLE PRESUMPTION" CHECKLIST CONTEMPORANEOUS WITH THE OFFICER REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION REVIEW PROCESS IS PERFORMED BY THE TOP OFFICIAL, WHO USES COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS. THE DOCUMENTATION IS PERFORMED CONTEMPORANEOUSLY AND THE KEY EMPLOYEES' COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES. |
| FORM 990, PART IX, LINE 11G | CONSULTING 108,840 13,530 0 RESEARCH 67,525 0 0 CONTRACT 4,823 0 0 IT 12,410 0 0 |
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