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 | |||||
| (A)
CITY OF PHILADELPHIA |
236003047 | Yes | 2,148,330 | 0 | ||
Total 1
|
2,148,330 | |||||
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.") . | ||||||
| 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) |
||||
| 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) |
||||
|
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 |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART IV, LINE 1 | APA IS THE NATION'S FIRST PUBLIC ART ORGANIZATION DEDICATED TO INTEGRATING ART AND URBAN PLANNING. THE INITIAL PURPOSE OF APA WAS TO ENHANCE THE PARK WITH SCULPTURE, BUT ITS CONCERNS SOON EXPANDED BEYOND THE PARK TO THE CITY AS A WHOLE. THE ASSOCIATION COMMISSIONS, INTERPRETS AND PRESERVES PUBLIC ART IN PHILADELPHIA AND WORKS TO PROMOTE THE APPRECIATION OF PUBLIC ART THROUGH PROGRAMS AND ADVOCACY EFFORTS. FOR MORE THAN A CENTURY, APA HAS WORKED IN COOPERATION WITH CIVIC ORGANIZATIONS THROUGHOUT PHILADELPHIA. THROUGH CONSERVATION, OUTDOOR LIGHTING, PUBLIC PROGRAMS, EXHIBITIONS, PUBLICATIONS, THE INTERNET, AND WORK WITH THE MEDIA, APA AIMS TO DRAW POSITIVE ATTENTION TO PHILADELPHIA, ITS COMMUNITIES, AND ITS UNRIVALED COLLECTION OF PUBLIC ART. THE OBJECTIVE OF APA AS AMENDED BY AN ORDER OF THE COURT OF COMMON PLEAS FOR PHILADELPHIA COUNTY IS THE ACCUMULATION OF FUNDS BY MEANS OF ANNUAL CONTRIBUTIONS OF FIXED SUMS BY THE MEMBERS, LEGACIES, ETC. AND THE INCOME FROM SUCH FUNDS SHALL BE DEVOTED TO AND EXPENDED IN ADORNING FAIRMOUNT PARK AND THE STREETS, AVENUES, PARKS AND PUBLIC PLACES IN THE CITY OF PHILADELPHIA WITH STATUES, BUSTS AND OTHER WORKS OF ART OF MEMORIAL NATURE, AND TO PROMOTE AND FOSTER THE BEAUTIFICATION OF THE CITY OF PHILADELPHIA. |
| SCHEDULE A, PART IV, SECTION D, LINE 3 | THE ASSOCIATION FOR PUBLIC ART TYPICALLY HAS A REPRESENTATIVE FROM ONE OF MORE RELEVANT CITY AGENCIES SERVING ON THEIR BOARD OF TRUSTEES. CONCURRENTLY, THE STAFF OF APA WORK CLOSELY WITH THE OFFICERS, DIRECTORS AND STAFF OF MULTIPLE CITY AGENCIES AND ALSO SERVE ON VARIOUS ADVISORY COMMITTEES. THE CLOSE AND CONTINUOUS WORKING RELATIONSHIP BETWEEN THE THE CITY AND THE APA GIVES THE CITY A "SIGNIFICANT VOICE" IN DIRECTING THE USE OF THE INCOME OR ASSETS OF APA, WHICH ARE USED BY THE APA TO CARRY ON ITS INDEPENDENT ACTIVITIES AND PROGRAMS WHICH SUPPORT AND BENEFIT THE CITY OF PHILADELPHIA. |
| SCHEDULE A, PART IV, SECTION E, LINE 2A | THE ASSOCIATION COMMISSIONS, INTERPRETS AND PRESERVES PUBLIC ART IN PHILADELPHIA AND WORKS TO PROMOTE THE APPRECIATION OF PUBLIC ART THROUGH PROGRAMS AND ADVOCACY EFFORTS. FOR MORE THAN A CENTURY, APA HAS WORKED IN COOPERATION WITH THE CITY OF PHILADELPHIA AND CIVIC ORGANIZATIONS THROUGHOUT PHILADELPHIA. THROUGH CONSERVATION, OUTDOOR LIGHTING, PUBLIC PROGRAMS, EXHIBITIONS, PUBLICATIONS, THE INTERNET, AND WORK WITH THE MEDIA, APA AIMS TO DRAW POSITIVE ATTENTION TO PHILADELPHIA, ITS COMMUNITIES, AND ITS UNRIVALED COLLECTION OF PUBLIC ART. THE OBJECTIVE OF APA AS AMENDED BY AN ORDER OF THE COURT OF COMMON PLEAS FOR PHILADELPHIA COUNTY IS THE ACCUMULATION OF FUNDS BY MEANS OF ANNUAL CONTRIBUTIONS OF FIXED SUMS BY THE MEMBERS, LEGACIES, ETC. AND THE INCOME FROM SUCH FUNDS SHALL BE DEVOTED TO AND EXPENDED IN ADORNING FAIRMOUNT PARK AND THE STREETS, AVENUES, PARKS AND PUBLIC PLACES IN THE CITY OF PHILADELPHIA WITH STATUES, BUSTS AND OTHER WORKS OF ART OF MEMORIAL NATURE, AND TO PROMOTE AND FOSTER THE BEAUTIFICATION OF THE CITY OF PHILADELPHIA. |
| SCHEDULE A, PART IV, SECTION E, LINE 2B | THE ASSOCIATION FOR PUBLIC ART IS DEDICATED TO CREATING OPPORTUNITIES FOR ARTISTS TO RESPOND TO THE ISSUES OF OUR TIME, WHILE REDEFINING PUBLIC SPACE AND ENCOURAGING PUBLIC ENGAGEMENT AND INTERACTION. THE APA WORKS WITH CIVIC GROUPS AND THE CITY OF PHILADELPHIA TO PROMOTE AND PRESERVE PUBLIC ART. THE APA HOLDS SEVERAL PROGRAMS AND PROJECTS THROUGHOUT THE YEAR THAT BENEFIT THE CITY OF PHILADELPHIA. THE APA'S ACTIVITIES ARE AN INTEGRAL PART OF PHILADELPHIA'S PUBLIC ART FUNCTIONS, AND RELIEVE THE CITY OF THE NEED TO PERFORM ACTIVITIES FOR WHICH IT WOULD OTHERWISE BE RESPONSIBLE. THE APA'S ACTIVITIES ARE FOR AND ON BEHALF OF THE CITY OF PHILADELPHIA. |
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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 6 | THE PUBLIC IS INVITED TO JOIN AS A MEMBER OF THE ORGANIZATION. MEMBERSHIP APPLICATIONS ARE WIDELY DISTRIBUTED ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT COMMITTEE WILL REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SENT TO THE BOARD OF DIRECTORS. ONCE THE BOARD OF DIRECTORS HAS REVIEWED THE 990, IT IS THEN FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A BOARD MEMBER MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS. AFTER DISCLOSURE AND AFTER DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIRPERSON OF THE BOARD SHALL IF APPROPRIATE APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. AFTER EXECUTING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION IS NOT REASONABLY POSSIBLE, THE BOARD SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THIS DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR IS DETERMINED BY THE COMPENSATION COMMITTEE, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD. ALL STAFF WERE REVIEWED WITH BENCHMARKS FOR FY 2014. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS,THE FORM 990, POLICIES, AND OUR AUDIT ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, SCHEDULE A, PART IV, SECTION D LINE 3, AND SECTION E LINES 1 AND | THE FORM 990 IS BEING AMENDED WITH REFERENCE TO SCHEDULE A , PART IV, SECTION D LINE 3, AND SECTION E LINES 1 AND 2. THESE QUESTIONS WERE ORIGINALLY ANSWERED INCORRECTLY AND ARE BEING CORRECTED WITH THE REQUIRED DISCLOSURES. |
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