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.") . | 11,838 | 9,809 | 34,182 | 27,948 | 35,374 | 119,151 |
| 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...... | 329,992 | 356,869 | 373,877 | 397,584 | 388,939 | 1,847,261 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 3,559 | 3,559 | ||||
| 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. | 341,830 | 366,678 | 408,059 | 425,532 | 427,872 | 1,969,971 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 250 | 500 | 1,600 | 150 | 425 | 2,925 |
| 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.. | 250 | 500 | 1,600 | 150 | 425 | 2,925 |
| 8 | Public support (Subtract line 7c from line 6.) | 1,967,046 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 341,830 | 366,678 | 408,059 | 425,532 | 427,872 | 1,969,971 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 2,524 | 566 | 264 | 290 | 437 | 4,081 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 890 | 1,847 | 2,737 | |||
| c | Add lines 10a and 10b. | 2,524 | 566 | 264 | 1,180 | 2,284 | 6,818 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 540 | 4,904 | 3,979 | 9,423 | ||
| 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.).. | 344,354 | 367,244 | 408,863 | 431,616 | 434,135 | 1,986,212 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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, PART VI, SECTION A, LINE 2 | STEVE AND SUSAN SCHOENFELD HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 4 | BROADWAY TRAINING CENTER ADOPTED THE FOLLOWING CHANGES/ADDITIONS TO ITS BYLAWS ON SEPTEMBER 3, 2014 AS FOLLOWS: "ARTICLE IV - OFFICERS, SECTION 5: NO EMPLOYEE MAY SERVE AS CHAIR OR HOLD ANY OTHER TITLE WITH SIMILAR RESPONSIBILITIES. "ARTICLE V - DIRECTORS, SECTION 8 - CONFLICTS OF INTEREST: PRIOR TO INITIAL ELECTION AND ANNUALLY THEREAFTER, EACH DIRECTOR SHALL SUBMIT TO THE SECRETARY A SIGNED WRITTEN STATEMENT IDENTIFYING, TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, (1) ANY ENTITY OF WHICH THE DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER OR EMPLOYEE, WITH WHICH THE ORGANIZATION HAS A RELATIONSHIP AND (2) ANY TRANSACTION IN WHICH THE ORGANIZATION IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICT OF INTEREST. THE CORPORATION MAY NOT ENTER INTO A RELATED PARTY TRANSACTION UNLESS THE BOARD DETERMINES THAT THE TRANSACTION IS FAIR, REASONABLE AND IN THE CORPORATION'S BEST INTEREST AT THE TIME OF DETERMINATION. A DIRECTOR, OFFICER OR KEY EMPLOYEE WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION MUST DISCLOSE IN GOOD FAITH TO THE BOARD OR AN AUTHORIZED BOARD COMMITTEE THE MATERIAL FACTS CONCERNING SUCH INTEREST. NO RELATED PARTY WITH AN INTEREST IN A RELATED PARTY TRANSACTION MAY PARTICIPATE IN DELIBERATIONS OR VOTE ON THE RELATED PARTY TRANSACTION, EXCEPT THAT THE BOARD OR AN AUTHORIZED COMMITTEE MAY REQUEST THAT SUCH RELATED PARTY PRESENT INFORMATION CONCERNING THE TRANSACTION AT A MEETING OF THE BOARD OR SUCH COMMITTEE PRIOR TO COMMENCEMENT OF DELIBERATIONS OR VOTING THEREON. IF A RELATED PARTY OF THE CORPORATION HAS A SUBSTANTIAL FINANCIAL INTEREST IN A RELATED PARTY TRANSACTION, THE BOARD OR AUTHORIZED BOARD COMMITTEE MUST: (A) PRIOR TO ENTERING INTO THE TRANSACTION, CONSIDER ALTERNATIVE TRANSACTIONS TO THE EXTENT AVAILABLE; (B) APPROVE THE TRANSACTION BY NOT LESS THAN A MAJORITY VOTE OF THE DIRECTORS OR COMMITTEE MEMBERS PRESENT AT THE MEETING; AND (C) CONTEMPORANEOUSLY DOCUMENT IN WRITING THE BASIS FOR ITS APPROVAL OF THE TRANSACTION, INCLUDING CONSIDERATION OF ANY ALTERNATIVE TRANSACTIONS. "ARTICLE V - DIRECTORS, SECTION 9 - COMPENSATION: NO PERSON WHO MAY BENEFIT FROM A COMPENSATION ARRANGEMENT MAY BE PRESENT AT OR OTHERWISE PARTICIPATE IN ANY BOARD OR COMMITTEE DELIBERATION OR VOTE CONCERNING THAT PERSON'S COMPENSATION, EXCEPT THAT THE BOARD OR COMMITTEE MAY REQUEST THAT THE PERSON PRESENT INFORMATION AS BACKGROUND OR ANSWER QUESTIONS AT A COMMITTEE OR BOARD MEETING PRIOR TO THE COMMENCEMENT OF DELIBERATIONS OR VOTING THEREON. "ARTICLE V - DIRECTORS, SECTION 10 - WHISTLEBLOWER POLICY: THE BOARD OF DIRECTORS SHALL ESTABLISH A WRITTEN WHISTLEBLOWER POLICY TO PROTECT FROM RETALIATION ANY PERSONS WHO REPORT SUSPECTED IMPROPER CONDUCT. THE BOARD SHALL OVERSEE THE ADOPTION AND IMPLEMENTATION OF, AND COMPLIANCE WITH, SUCH WHISTLEBLOWER POLICY. "ARTICLE VI - NOMINATIONS AND ELECTIONS, SECTION 1 - NOMINATION PROCEDURE: THE BOARD MAY, ON ITS OWN INITIATIVE, INVITE A NEW PROSPECTIVE BOARD MEMBER TO STAND FOR ELECTION WITHOUT THE REQUIREMENT OF A LETTER OF INTENT OR TWO NOMINATORS. "ARTICLE VII - MEETINGS, SECTION 2 - NOTICE OF MEETINGS OF THE BOARD: REGULAR MEETINGS OF THE BOARD MAY BE HELD UPON NOT LESS THAN TEN NOR MORE THAN FIFTY DAYS NOTICE BEFORE THE DATE OF THE MEETING. MEMBERS ENTITLED TO VOTE SHALL BE NOTIFIED EITHER PERSONALLY, BY TELEPHONE, BY MAIL, BY E-MAIL OR BY FACSIMILE. WRITTEN NOTICE SHALL STATE THE PLACE, DATE AND HOUR OF THE MEETING AND, UNLESS IT IS AN ANNUAL MEETING, INDICATE THAT IT IS BEING ISSUED BY OR AT THE DIRECTION OF THE PERSON OR PERSONS CALLING THE MEETING. NOTICE OF A SPECIAL MEETING SHALL ALSO STATE THE PURPOSE OR PURPOSES FOR WHICH THE MEETING IS CALLED. |
| FORM 990, PART VI, SECTION B, LINE 11 | BROADWAY TRAINING CENTER HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE CONFLICTED PERSON SHALL (A) FULLY DISCLOSE THE NATURE OF THE INTEREST, (B) NOT BE PRESENT AT OR PARTICIPATE IN BOARD OR COMMITTEE DELIBERATIONS OR VOTE ON THE MATTER, AND (C) NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATIONS OR VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. DISCLOSURE STATEMENTS ARE COMPLETED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF INTERNAL POLICIES ARE AVAILABLE UPON REQUEST AT THE OFFICES DURING REGULAR BUSINESS HOURS. FORM 990 IS AVAILABLE UPON REQUEST, AT THE OFFICES DURING REGULAR BUSINESS HOURS AND ON THE WEBSITE OF THE OFFICE OF THE ATTORNEY GENERAL OF THE STATE OF NY, AND ON THE WEBSITE WWW.GUIDESTAR.ORG. |
| FORM 990, PART IX, LINE 11G | INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 12,697. MANAGEMENT AND GENERAL EXPENSES 26,980. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,677. OFFICE HELP: PROGRAM SERVICE EXPENSES 13,126. MANAGEMENT AND GENERAL EXPENSES 27,894. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,020. |
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