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 BOSTON |
046001380 | Yes | 0 | 0 | ||
Total 1
|
0 | |||||
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. |
||||
| 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 |
|---|---|
| PART VI | BOSTON 4 CELEBRATIONS FOUNDATION, INC. (THE "FOUNDATION") WAS ORGANIZED UNDER THE LAWS OF THE COMMONWEALTH OF MASSSACHUSETTS ON DECEMBER 4, 1995. ON MAY 22, 2012, THE FOUNDATION'S BY-LAWS AND ARTICLES OF ORGANIZATION WERE AMENDED AND RESTATED FOR THE SPECIFIC PURPOSE OF SUPPORTING AND BENEFITING THE CITY OF BOSTON AND THE GENERAL PUBLIC. THE FOUNDATION IS A NON-PROFIT ORGANIZATION RESPONSIBLE FOR THE ENTIRE PRODUCTION AND ORGANIZATION OF THE ANNUAL FOURTH OF JULY CELEBRATION ON BOSTON'S ESPLANADE. THE FOUNDATION'S MISSION IS TO PRODUCE FREE PUBLIC EVENTS IN BOSTON. IN ADDITION TO PRODUCING THE FOURTH OF JULY CELEBRATION, THE FOUNDATION ALSO PRODUCES A NEW YEAR'S EVE FAMILY FIREWORKS SHOW ON THE BOSTON COMMON. FINANCIAL SUPPORT FOR THE FOUNDATION IS RECEIVED PRIMARILY IN THE FORM OF SPONSORSHIPS, GIFTS, GRANTS, CONTRIBUTIONS AND BEQUESTS FROM INDIVIDUALS AND PRIVATE FOUNDATIONS. |
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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 | THE FOUR MEMBERS OF THE ORGANIZATION CONSIST OF THE EXECUTIVE PRODUCER, DAVID G. MUGAR; HIS TWO SONS, PETER S. MUGAR AND JONATHAN W.G. MUGAR; AND HIS DAUGHTER, JENNIFER MUGAR FLAHERTY. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION'S MEMBERS ARE RESPONSIBLE FOR APPROVING DECISIONS OF THE OFFICERS AND DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS ARE RESPONSIBLE FOR APPROVING DECISIONS OF THE OFFICERS AND DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION PROVIDES A DRAFT OF THE FORM 990 TO ITS AUDIT COMMITTEE, PRESIDENT AND TREASURER FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, THE ORGANIZATION DISBURSES A QUESTIONNAIRE TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES REQUIRING THEM TO DISCLOSE ANY CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | EVERY YEAR A BUDGET IS PREPARED WHICH INCLUDES COMPENSATION OF KEY EMPLOYEES BASED ON COMPARATIVE INDUSTRY DATA. THE BUDGET AND COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. IN ADDITION, THE ORGANIZATION WILL PROVIDE, UPON REQUEST,COPIES OF FORM 990 FOR THREE YEARS AFTER THE FISCAL YEAR END AND COPIES OF ALL GOVERNING DOCUMENTS AND POLICIES. |
| FORM 990, PART IX, LINE 24E | PRODUCTION EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 152,259. MANAGEMENT AND GENERAL EXPENSES 569. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152,828. PROMOTIONS AND SPONSOR HOSPITALITY: PROGRAM SERVICE EXPENSES 136,112. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,112. EVENT SPONSORSHIP COMMISSION: PROGRAM SERVICE EXPENSES 125,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125,000. SERVICE AND FACILITIES FEE: PROGRAM SERVICE EXPENSES 84,000. MANAGEMENT AND GENERAL EXPENSES 36,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120,000. PRIVATE SECURITY: PROGRAM SERVICE EXPENSES 93,583. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,583. UNIFIED COMMAND CENTER: PROGRAM SERVICE EXPENSES 80,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,095. DCR PERMIT: PROGRAM SERVICE EXPENSES 75,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,000. PUBLIC SAFETY SUPPORT: PROGRAM SERVICE EXPENSES 72,270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,270. IMG FEE: PROGRAM SERVICE EXPENSES 70,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,000. BOSTON POPS FEE: PROGRAM SERVICE EXPENSES 52,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,000. INSURANCE: PROGRAM SERVICE EXPENSES 49,487. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,487. INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 41,213. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,213. PORTABLE PUBLIC TOILETS: PROGRAM SERVICE EXPENSES 37,957. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,957. SEASONAL WORKERS: PROGRAM SERVICE EXPENSES 36,732. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,732. NEW YEAR'S EVE EVENT COSTS: PROGRAM SERVICE EXPENSES 33,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,273. MISCELLANEOUS, INCLUDING OFFICE EXPENSES: PROGRAM SERVICE EXPENSES 21,849. MANAGEMENT AND GENERAL EXPENSES 8,611. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,460. STREET BANNERS: PROGRAM SERVICE EXPENSES 26,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,693. EVENT LODGING: PROGRAM SERVICE EXPENSES 19,252. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,252. GRAPHICS: PROGRAM SERVICE EXPENSES 12,178. MANAGEMENT AND GENERAL EXPENSES 1,967. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,145. LOSS ON DISPOSITION OF ASSETS: PROGRAM SERVICE EXPENSES 9,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,750. PROGRAM BOOKS: PROGRAM SERVICE EXPENSES 9,469. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,469. LANYARDS/WRISTBANDS: PROGRAM SERVICE EXPENSES 9,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,000. CREDENTIALS: PROGRAM SERVICE EXPENSES 7,197. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,197. FOUNDATION TEMPORARY HELP AND MISC EXPENSES: PROGRAM SERVICE EXPENSES 2,850. MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. |
| FORM 990, PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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