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 | 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
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.") . | 15,005 | 36,619 | 11,941 | 16,687 | 22,255 | 102,507 |
| 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...... | 108,327 | 102,288 | 112,214 | 137,730 | 142,774 | 603,333 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 117,836 | 194,897 | 225,142 | 165,271 | 144,876 | 848,022 |
| 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. | 241,168 | 333,804 | 349,297 | 319,688 | 309,905 | 1,553,862 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 24,000 | 2,000 | 1,300 | 27,300 | ||
| 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.. | 24,000 | 2,000 | 1,300 | 27,300 | ||
| 8 | Public support (Subtract line 7c from line 6.) | 1,526,562 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 241,168 | 333,804 | 349,297 | 319,688 | 309,905 | 1,553,862 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 782 | 29 | 811 | |||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 782 | 29 | 811 | |||
| 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.).. | 241,168 | 333,804 | 350,079 | 319,688 | 309,934 | 1,554,673 |
| 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 |
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|
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) |
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|
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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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 - ORGANIZATION'S MISSION | TO PROMOTE MUSIC AND DANCE EDUCATION IN A FUN, FULFILLING ENVIRONMENT FOR STUDENTS AGED 18 YEARS AND YOUNGER. THE CORPORATION IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)3) AND WITH CORRESPONDING SECTIONS OF CURRENT AND FUTURE INTERNAL REVENUE CODE. |
| FORM 990 | SCHEDULE G, PART II-ANALYSIS OF FUNDRAISERS THE EXEMPT ORGANIZATION IS CAREFUL TO ENSURE THAT NO PRIVATE BENEFIT OR PRIVATE INUREMENT BENEFITS ANY INDIVIDUAL, CHOIR PARTICIPANT, OR TO A BOARD MEMBER. IN ADDITION, 100% OF THE FUNDRAISING ACTIVITIES ARE RUN AND MANAGED BY UNPAID VOLUNTEERS. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE PARENTS OF THE YOUTH CHOIR MEMBERS COMPRISE THE MAJORITY OF UNPAID VOLUNTEERS IN THE ORGANIZATION. THE UNPAID VOLUNTEERS ASSIST THE CO-EXECUTIVE DIRECTORS WITH DAY-TO-DAY CHOIR REHEARSALS AS WELL AS ASSIST YOUTH MEMBERS WITH COSTUMING AND STAGINH DURING CHOIR PERFORMANCES. IN ADDITION, ALL OF THE BOARD DIRECTORS ARE VOLUNTEERS AND ALL FUNDRAISERS ARE MANAGED AND RUN BY UNPAID VOLUNTEERS. |
| FORM 990, PART V | LINE 8-SPONSORING ORGANIZATIONS THE EXEMPT ORGANIZATION IS NOT A SPONSORING ORGANIZATION AND HAS NOT RECEIVED ANY DONOR ADVISED FUNDS FROM SPONSORING ORGANIZATIONS AS CONTRIBUTIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD REVIEWS THE TAX RETURN IN A TWO-STEP PROCESS: STEP ONE: THE GOVERNANCE SECTION APPROVAL PART VI, PAGE 6, FORM 990 IS PREPARED, COMPLETED, APPROVED, AND RECORDED BY THE ZIONSVILLE SHOW CHOIR, INC. (ZSI) BOARD MEMBERS. THE CODE OF BY-LAWS OF ZIONSVILLE SHOWCHOIRS, INC. DETAILS THE INTERNAL GOVERNANCE POLICIES AND STRUCTURE OF THE EXEMPT ORGANIZATION. IN ADDITION, THE ORGANIZATION ENSURES THAT EVERY BOARD MEMBER/OFFICER REPORTS PERSONAL ASSOCIATIONS WITH RELATED PARTIES, RELATED ORGANIZATIONS, OR BUSINESS TRANSACTIONS WITH ZSI VENDORS THAT REQUIRE ADDITIONAL DISCLOSURE OR PRECLUDE POTENTIAL CONFLICTS OF INTEREST. AS THE ORGANIZATION HAS GROWN, OUR STRUCTURE HAS BECOME MORE DEFINED WITH STANDING COMMITTEES APPOINTED BY THE BOARD, MONTHLY MEETINGS FOR THE BOARD (EXCLUDING JULY), AND ENHANCED CHECKS AND BALANCES IN OUR BOARD'S OVERSIGHT OF OUR FINANCES. OUR ORGANIZATIONS POLICIES AND PROCEDURES ARE ALSO REVIEWED AND REVISED AS TO FACILITATE COMMUNICATION FROM YEAR TO YEAR AND TO ENSURE THAT ZSI MAINTAINS COMPLIANCE WITH OUR BYLAWS AND EXEMPT MISSION. STEP TWO FORM 990: AFTER THE GOVERNANCE SECTION OF FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS, A COPY OF THE DRAFT FORM 990 WITH REQUIRED SUPPLEMENTARY SCHEDULES IS DISTRIBUTED TO EACH BOARD MEMBER FOR THEIR REVIEW, COMMENTS, PROPOSED REVISIONS,AND FINAL APPROVAL PRIOR TO THE ACTUAL FILING OF THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE AND WITH THE DEPARTMENT OF REVENUE FOR THE STATE OF INDIANA. THE ZSI BYLAWS PERMIT THE DISTRIBUTION OF THE DRAFT FORM AND FINAL REVIEW OF THE TAX RETURN TO OCCUR AT A SCHEDULED BOARD MEETING OR TO BE REVIEWED BY BOARD MEMBERS THROUGH EMAIL. IF THE DRAFT FORM 990 IS DISTRIBUTED BY EMAIL, COMMENTS FROM BOARD MEMBERS MUST BE RETURNED WITHIN 72 HOURS OF RECEIPT. IN ADDITION, THE NAMES AND PERSONAL INFORMATION OF SCHEDULE B CONTRIBUTORS ARE REVEALED TO THE BOARD MEMBERS FOR FINAL REVIEW, BUT PERSONAL INFORMATION REGARDING PRIVATE CITIZEN CONTRIBUTORS IS RETRACTED FROM THE PUBLIC VERSION PUBLISHED VIA THE INTERNET. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD HAS REVIEWED GOVERNANCE DOCUMENTS AS NEEDED. POTENTIAL CONFLICT OF INTEREST ISSUES ARE DISCLOSED AND DISCUSSED DURING BOARD MEETINGS. DURING THE PAST YEAR, ZSI HAS NOT MADE ANY SIGNIFICANT CHANGES TO THE BYLAWS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS IS PRESIDED OVER BY INDEPENDENT, VOLUNTEER-BOARD MEMBERS. COMPARABLE COMPENSATION DATA IS GATHERED FROM RELEVANT AND TIMELY THIRD PARTY SOURCES AND PRESENTED FOR ANALYSIS AND CONSIDERATION TO INDEPENDENT BOARD MEMBERS. AFTER THE BOARD DELIBERATES, IF A STIPEND IS SUBSEQUENTLY APPROVED OR REJECTED, THE INFORMATION,THE DECISION PROCESS, THE FINAL VOTE, AND THE AMOUNT OF FINANCIAL RENUMERATION IS RECORDED IN THE MINUTES OF THE BOARD MEETING. TO AVOID A POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF IMPROPRIETY, THE TWO VOLUNTEER CO-EXECUTIVE DIRECTORS UNDER CONSIDERATION FOR RECEIVING A STIPEND, EXCUSE THEMSELVES FROM THE ABOVE PROCEEDINGS. AS ACTING CO-EXECUTIVE DIRECTORS, AARON COATES AND DEANA BROGUE QUALIFY AS "TOP MANAGEMENT OFFICIALS" AS SPECIFICALLY DEFINED IN THE FORM 990 INSTRUCTIONS. THEY ARE ALSO VOLUNTEER BOARD MEMBERS AND EXERCISE FULL VOTING RIGHTS ON BOARD DECISIONS UNLESS THE VOTE COULD QUALIFY THEM AS A RECIPIENT OF A STIPEND. THEY ARE NOT PAID FOR THEIR CONTRIBUTIONS AS BOARD MEMBERS. IF A STIPEND IS APPROVED BY INDEPENDENT BOARD MEMBERS, THE BOARDS DECISION IS SUPPORTED BY PERFORMANCE STANDARDS IN THE INDUSTRY OF SHOW CHOIR DIRECTORS THAT VOLUNTEER BEYOND AN ORDINARY AND REASONABLE SCOPE OF THEIR PRESCRIBED JOB DESCRIPTION AND DUTIES. THE CO- EXECUTIVE DIRECTORS HELP TO ENSURE THAT THE ORGANIZATION'S EXEMPT PURPOSE IS ACCOMPLISHED THROUGH COMPLIANCE WITH THE BOARD OF DIRECTORS EXPRESS DIRECTIVES, THE ZSI CODE OF BY-LAWS, AND THE ACTING PRESIDENT OF THE ZIONSVILLE SHOWCHOIRS INC. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ANY COMPENSATION,IF CONSIDERED,IS SUBJECT TO THE REVIEW AND APPROVAL PROCESS THE BOARD OF DIRECTORS HAS PRESCRIBED IN THE EXEMPT ORGANIZATION'S CODE OF BY-LAWS, IN THE BOARD OF DIRECTORS EXPRESS DIRECTIVES, AND THROUGH THE ACTING PRESIDENT OF ZIONSVILLE SHOWCHOIRS INC. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST AND POSTED TO GUIDESTAR |
| FORM 990, PART IX, LINE 24E | B. COSTUME MAINTENANCE 5,563 0 0 G. SUMMER CAMP 4,979 0 0 K. CLINICIANS FEES 4,869 0 0 F. CREW SUPPLIES 3,091 0 0 H. PERFORMANCE FUND 2,240 0 0 E. COMPETITION FEES 2,225 0 0 M. PLANNING MEALS 1,196 0 0 L. MISCELLANEOUS OTHER 783 0 0 |
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