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.") .... | 554,290 | 395,166 | 347,223 | 293,606 | 647,430 | 2,237,715 |
| 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 | 554,290 | 395,166 | 347,223 | 293,606 | 647,430 | 2,237,715 |
| 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).. | 762,500 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,475,215 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 554,290 | 395,166 | 347,223 | 293,606 | 647,430 | 2,237,715 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | -1,974 | -12,698 | -7,698 | 190 | 195 | -21,985 |
| 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.).. | 5,000 | 4,780 | 4,196 | 300 | 14,276 | |
| 11 | Total support Add lines 7 through 10. | 2,230,006 | |||||
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 |
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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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| 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, PART I AND III, LINE 1 | ARTS/BOSTON, INC. (THE AGENCY) IS A NONPROFIT SERVICE ORGANIZATION WITH A MISSION TO SUPPORT AND GROW THE ARTS AND CULTURAL SECTOR OF GREATER BOSTON. FOUNDED IN 1975, THE AGENCY IS A LEADING FORCE BEHIND GREATER BOSTON'S ARTS AND CULTURAL SECTOR. THE AGENCY SPONSORS INNOVATIVE COLLABORATIVE PROGRAMS AND SERVICES THAT BUILD PARTICIPATION, SHARE KNOWLEDGE, AND RAISE AWARENESS OF CULTURAL ORGANIZATIONS OF ALL SIZES AND WORKING IN ALL DISCIPLINES. IT ALSO SERVES AS A CATALYST THAT LEADS THE CULTURAL COMMUNITY IN EMBRACING NEW AND DYNAMIC APPROACHES TO EXISTING AND EMERGING CHALLENGES AND OPPORTUNITIES. SIGNATURE PROGRAMS INCLUDE: MEMBER SERVICES: CONTAINS THE FOLLOWING INITIATIVES: 1) ARTSBOSTON AUDIENCE INITIATIVE: HELPS ARTS GROUPS APPLY ACTIONABLE MARKET RESEARCH TO THEIR EFFORTS TO UNDERSTAND, RETAIN, AND GROW AUDIENCES THROUGH MARKETING AND OUTREACH BY USING A POWERFUL DATABASE OF 1.5 MILLION ARTS-GOING HOUSEHOLDS, COMBINED WITH IN-DEPTH TRAINING, TECHNICAL ASSISTANCE, AND SHARED LEARNING. 2) THE ARTS FACTOR: PRESENTS CULTURAL IMPACT RESEARCH THAT STRENGTHENS THE SECTOR'S ABILITY TO BUILD A UNIFIED, DATA-DRIVEN CASE ABOUT THE CROSS-CUTTING IMPORTANCE OF ARTS AND CULTURE TO THE REGION. BOSTIX: GUIDES ORGANIZATIONS TO USE STRATEGIC DISCOUNTING THROUGH SALES ONLINE AT BOSTIX.ORG AND AT CULTURAL INFORMATION BOOTHS AT FANEUIL HALL AND COPLEY SQUARE. ARTSBOSTON.ORG: PROVIDES BROAD VISIBILITY FOR THE ARTS THROUGH BOSTON'S MOST COMPREHENSIVE ONLINE CULTURAL CALENDAR AND INFORMATION RESOURCE. ARTSBOSTON ALSO PROVIDES COST-SAVING MARKETING THROUGH UNIQUE ONLINE, OUTDOOR, AND PRINT ADVERTISING PLATFORMS; SOCIAL MEDIA CONNECTIVITY; AND COLLABORATIVE PROMOTIONAL CAMPAIGNS SUCH AS MAYOR'S HOLIDAY AND GET ARTVENTUROUS. THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION (NOT A PRIVATE FOUNDATION) FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE AGENCY IS ALSO EXEMPT FROM STATE INCOME TAXES. DONORS MAY DEDUCT CONTRIBUTIONS MADE TO THE AGENCY WITHIN THE REQUIREMENTS OF THE IRC AND RELATED REGULATIONS. |
| FORM 990, PART VI, SECTION B, LINE 11 | EXPLANATION: THE 990 IS DISTRIBUTED VIA EMAIL TO THE GOVERNING BODY. IF AFTER TWO WEEKS NO INQUIRIES OR QUESTIONS ARE MADE, THE 990 IS CONSIDERED APPROVED AND FILED. THE AUDIT/FINANCE COMMITTEE REVIEW AND APPROVE THE 990 PRIOR TO IT BEING MADE AVAILABLE TO THE ENTIRE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 12C | EXPLANATION: BOARD MEMBERS ARE REQUIRED TO SIGN OFF ON A CONFLICT OF INTEREST FORM ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | EXPLANATION: THE EXECUTIVE COMMITTEE RESEARCHED THE MOST RECENT AND PUBLICLY AVAILABLE DATA THAT COULD BE FOUND FROM 990'S OF COMPARABLE ORGANIZATIONS FOR EXECUTIVE DIRECTOR'S SALARY. THE COMMITTEE USED THIS INFORMATION ALONG WITH PERFORMANCE MEASUREMENT TO DISCUSS AND DETERMINE APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | EXPLANATION: FORM 990 IS MADE AVAILABLE TO THE PUBLIC VIA THE ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR.ORG AS WELL AS UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST |
| FORM 990, PART XI, LINE 2C | EXPLANATION: THE FINANCE COMMITTEE ACTS AS OUR AUDIT COMMITTEE. ALONG WITH APPROVAL FROM THE BOARD OF DIRECTORS THE FINANCE COMMITTEE SELECT WHO OUR AUDITOR IS AND SIGN THE ENGAGEMENT LETTER ALONG WITH THE EXECUTIVE DIRECTOR. MANAGEMENT WORKS WITH THE AUDITORS FOR SCHEDULING AND LIST OF SCHEDULES TO PREPARE. THE AUDIT COMMITTEE IS AVAILABLE FOR QUESTIONS AND ON AN AS NEEDED BASIS FOR THIS PROCESS. MANAGEMENT REVIEWS THE DRAFT FINANCIAL STATEMENTS WITH THE AUDITORS. MANAGEMENT THEN SENDS DRAFT FINANCIAL STATEMENTS TO THE AUDIT COMMITTEE BEFORE MEETING WITH THE AUDITORS. THEY ALL MEET FOR DISCUSSION AND THEN THE AUDIT COMMITTEE AND AUDITORS MEET SEPARATELY FROM MANAGEMENT FOR QUESTIONS AND ANSWERS, AND DISCUSSIONS BEFORE THE AUDIT COMMITTEE APPROVES THE AUDIT. THE AUDIT COMMITTEE INFORMS THE BOARD OF ITS APPROVAL. THE AUDITORS THEN PRESENT THE AUDIT/FINANCE COMMITTEE APPROVED FINANCIAL STATEMENTS TO THE BOARD FOR APPROVAL AFTER THE BOARD AND THE AUDITORS MEET SEPARATELY FROM MANAGEMENT FOR QUESTIONS AND ANSWERS. |
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