Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 27,406 | 10,444 | 8,630 | 17,040 | 46,700 | 110,220 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 27,406 | 10,444 | 8,630 | 17,040 | 46,700 | 110,220 |
| 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).. | 8,955 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 101,265 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 27,406 | 10,444 | 8,630 | 17,040 | 46,700 | 110,220 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 30,088 | 37,297 | 38,801 | 31,741 | 26,916 | 164,843 |
| 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.).. | 7,159 | 2,905 | 6,532 | 6,581 | 4,003 | 27,180 |
| 11 | Total support. Add lines 7 through 10 | 302,243 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 | ||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Prior Year Facts and Circumstances: The following information is supplied to demonstrate that taking into account all relevant facts and circumstances, the American Center for the Alexander ("ACAT") is a publicly supported organization.1. Nature and purposes of the organizationACAT is a New York not-for-profit corporation and a membership organization founded in 1964 to promote the teaching of the Alexander Technique to the general public and to persons wishing to become teachers of the technique. The Alexander Technique is a method of self-care in which students learn to improve their posture, movement, breathing and stress management. ACAT carries out the following types of activities in pursuit of its charitable purposes:A teacher certification program to train and certify individuals as teachers of the Alexander Technique under the standards set forth by the American Society for the Alexander Technique (AmSAT), a national organization affiliated with the Society of Teachers of the Alexander Technique in the United Kingdom. Free and low-cost educational programs and materials for the general public, the purpose of which is to introduce the Alexander Technique to those who have not experienced it, and to allow everyone to deepen their learning through one-time, intensive and ongoing study.Free and low-cost continuing education programs to AmSAT-certified teachers of the Alexander Technique.Professional support for our members who are AmSAT-certified teachers of the Alexander Technique, including listing them in a teacher directory that we disseminate to the general public, giving them access to our extensive library of materials relating to the Alexander Technique, and allowing them to rent our space at a very affordable price for their own lessons, classes and workshops.ACAT has a part-time employee who serves as administrative assistant, several trainees provide services to ACAT under a work-study arrangement, and the director and faculty of our teacher certification program are paid employees. All other work of the organization is conducted by volunteers from among our members.2. Membership communityACAT has two classes of members: teaching members (voting members), who are individuals who have been certified as teachers of the Alexander Technique; and associate members (nonvoting members), who are individuals who are not so certified but who share an interest in the Alexander Technique. As of August 31, 2017, the last day of the tax year being reported upon in this return, ACAT had 115 teaching members and 16 associate members. (AmSAT, the U.S.-wide organization with which ACAT is affiliated, has approximately 525 voting members according to our information.)Annual dues are $100 for teaching members and $75 for associate members (the associate member dues are waived for individuals enrolled in our training program). These dues have been established at a level intended to make membership affordable for all who are interested. In addition to the benefits of the support and access to free and low-cost programming described in Section 1, people join ACAT to become part of a community of like-minded people in the New York metropolitan area. In addition, ACAT graduates join to support the organization that benefited their well-being and trained them for their teaching careers through the teacher certification program.Our membership potential is currently limited by the fact that the community of people who are aware of and interested in the Alexander Technique is small. Our current focus as an organization is on expanding this awareness and interest, so as to increase the reach of our membership and our other activities in pursuit of our charitable purposes (see Section 5 below).3. Public services provided by the organizationACAT offers a wide variety of programs aimed at the general public. Except as specifically noted, all of the work to produce and publicize this programming is done on a voluntary basis by our members, supported by our part-time paid administrative assistant and by a trainee who provides help with marketing and communications under a work-study arrangement.Monthly free introductions to the Alexander Technique: open to the general publicGroup classes in the Alexander Technique: designed and priced to be accessible to all. The lead teacher of each class is paid a small fee, while the organization and assistant teaching, if any, is provided by volunteers from among our teaching members.Periodic weekend and week-long intensive programs: designed for those seeking an immersive experience in the Alexander Technique, these programs are staffed by members of ACATs paid and volunteer faculty.Workshops: We periodically offer paid workshops to the general public, priced to be accessible to all, focused on particular themes relating to the Alexander Technique, such as Experiential Anatomy for Alexander Technique Students or The Fundamentals of Yoga and the Alexander Technique. The presenters are generally compensated, although some waive their fee. Website, blog and other communications: We maintain a website that offers information to the general public about the Alexander Technique and about ACAT and its programs. We also have a blog about topics relating to the Alexander Technique, designed to appeal to the general public as well as to our members, which is managed by a volunteer, with content provided by members on a voluntary basis. We seek to publish a new blog post weekly, if our members provide us with content. We communicate about our programming via e-mails to our members and to our public e-mail list. 4. Representative governing bodyOur Board consists of members who serve voluntarily, without pay. Under our by-laws, the director of our teacher certification program is a Board member ex officio and the Secretary of the Board is appointed by the Board. The other Board members are elected by our teaching members. Our current Board members include, in addition to the director of our teacher certification program, a Chair who is an associate member and four teaching members. During the course of the past six years, our Board has included three other teaching members and five other associate members. While membership is a requirement to be on the Board, any member of the general public can become a member by paying the associate member dues of $75 per year, and we have recruited new Board members who were not members when we first asked them to join the Board.Board members have not generally been major donors to ACAT, nor is making donations to ACAT a formal or informal condition for Board membership. While Board members, like other members of ACAT, sometimes make voluntary donations to the organization, only one current Board member has ever made contributions in excess of $200 in any one year. The one Board member who has made larger gifts has done so on three occasions: approximately $5,000 upon her graduation from ACAT's teacher certification program (before she joined the Board), $10,000 upon the occasion of ACAT's 50th anniversary, and in FYE August 31, 2018, $5,000 as part of the Legacy Donors' Matching Pool (see Item 5 below).5. Sources of Support and FundraisingWe currently seek donations in the following ways:In August of every year, members are asked to make contributions (in excess of dues) when they renew their membership.At our Annual General Meeting each February, we solicit contributions from members.Our monthly electronic newsletter, sent to all members, solicits contributions for specific needs.At our monthly free introductions to the Alexander Technique, we solicit contributions from members of the public in attendance.We periodically hold special fund-raising events. The last such event was a 50th-anniversary gala celebration in October 2015, for which members and others contributed a total of approximately $15,000. (This figure does not include the $10,000 unusual grant described in section 4 above.)Because our organization experienced a 33% rent increase in 2014 and has had several years of significant deficits, in FYE August 31, 2016, the Board undertook a major project to put the organization on a sounder financial footing for the future with a two-part initiative. First, in May 2017, we launched a new outreach strategy, including a new website and social media program, to increase awareness of the Alexander Technique and of ACATs offerings. Shortly thereafter, we launched our Year of Resilience fundraising campaign. We began in late May, 2017, with an appeal to all members via e-mail, and over the course of the following months, a phone outreach campaign by faculty members to contact as many graduates of our teacher certification program as possible. Donations in response to these appeals began to be received in the fiscal year being reported on (FYE August 31, 2017), and continued into the next fiscal year.The second part of the Year of Resilience campaign was announced in late August, 2017 |
| Return Reference | Explanation |
|---|
| Software ID: | 17005038 |
| Software Version: | 2017v2.2 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Other Revenue.1 | Application fees $2065 |
| Other Revenue.2 | Miscellaneous $1938 |
| Other Expenses.1001 | Advertising and Promotion $162 |
| Other Expenses.1002 | Office Expenses $5073 |
| Other Expenses.1009 | Depreciation $173 |
| Other Expenses.1010 | Amortization $4000 |
| Other Expenses.1012 | Insurance $2990 |
| Other Expenses.1 | Miscellaneous $5351 |
| Other Expenses.2 | Telephone $2189 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $302 Furniture and Fixtures - Ending $129 |
| Other Assets.1005 | Accounts Receivable - Beginning $7857 Accounts Receivable - Ending $2478 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $6939 Prepaid Expenses and Deferred Charges - Ending $5631 |
| Other Assets.1012 | Intangible Assets - Beginning $10667 Intangible Assets - Ending $6667 |
| Other Assets.1 | Security deposit - Beginning $17210 Security deposit - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $6883 Accounts Payable and Accrued Expenses - Ending $18126 |
| Total Liabilities.1003 | Deferred Revenue - Beginning $13411 Deferred Revenue - Ending $950 |
| Total Liabilities.1 | Payroll liabilities - Beginning $273 Payroll liabilities - Ending $0 |
| Total Liabilities.2 | Deposits payable - Beginning $50 Deposits payable - Ending $0 |
| Software ID: | 17005038 |
| Software Version: | 2017v2.2 |