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 |
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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.") .. | ||||||
| 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 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.") . | 7,115 | 12,860 | 13,765 | 22,928 | 19,289 | 75,957 |
| 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 ..... | 65,468 | 118,042 | 96,521 | 80,578 | 74,267 | 434,876 |
| 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 | 72,583 | 130,902 | 110,286 | 103,506 | 93,556 | 510,833 |
| 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.) | 510,833 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 72,583 | 130,902 | 110,286 | 103,506 | 93,556 | 510,833 |
| 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.).. | 72,583 | 130,902 | 110,286 | 103,506 | 93,556 | 510,833 |
| 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) |
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| 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. |
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| 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) |
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| 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. |
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|
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. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 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 |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| General explanation attachment | THE MILTON CHORAL ASSOCIATION IS A NON-PROFIT, VOLUNTEER-LED ORGANIZATION THAT WORKS TO FACILITATE AND PROMOTE ALL CHORAL ACTIVITIES IN THE SCHOOL AMONG FACULTY, STAFF, AND STUDENTS IN THE COMMUNITY. THE MILTON CHORAL ASSOCIATION IS THE WAY FOR COMMUNITY BUSINESSES, FAMILY, AND FRIENDS OF THE SINGERS TO SUPPORT THE MILTON CHORAL PROGRAM. ANYONE MAY JOIN THE MILTON CHORAL ASSOCIATION AS A PATRON DONOR, INCLUDING FAMILY, FRIENDS, NEIGHBORS, AND COMMUNITY MEMBERS. MILTON CHORAL ASSOCIATION CONTINUOUSLY DEVELOPS BUSINESS RELATIONSHIPS WITH COMMUNITY BUSINESSES WISHING TO SUPPORT THE PROGRAM THROUGH OUR BUSINESS SPONSOR PROGRAM. THE FUNDING PROVIDED BY THE FULTON BOARD OF EDUCATION COVERS ONLY THE BASIC REQUIREMENTS OF THE CHORAL PROGRAM. THE MILTON CHORAL ASSOCIATION LEADS A NUMBER OF FUNDRAISING EFFORTS, IN CONCERT WITH THE STUDENTS AND DIRECTOR OF CHORAL ACTIVITIES, WHICH ALLOW US TO MAINTAIN THE HIGHEST CALIBER OF CHORAL EDUCATION. THESE FUNDS ARE USED DIRECTLY AND ENTIRELY FOR STUDENTS. EXAMPLES OF ACTIVITIES THAT MILTON CHORAL ASSOCIATION FUNDRAISING HAS PREVIOUSLY SUPPORTED INCLUDE: LARGE GROUP PERFORMANCE EVALUATION REGISTRATION FEES, TRANSPORTATION, MUSIC AND OTHER INSTRUCTIONAL MATERIALS, SUPPLIES FOR FALL RETREATS, BANQUET COSTS (WE PAY FOR ALL STUDENTS TO ATTEND), JUDGING FEES, CONCERT ACCOMPANISTS, AND ORCHESTRAL COLLABORATION. BELOW IS A BRIEF SUMMARY OF SOME OF OUR HIGHLIGHTS FOR THE 2019/2020 SCHOOL YEAR:FALL MUSICAL (CONT. FROM PAGE 2, NO.28) SETS, COSTUMES, AND MEALS WERE PROVIDED BY MCA. (11/21-22/19) SPONSORED THREE CONCERTS (2 LIVE, 1 VIRTUAL) (CONT. FROM PAGE 2 NO. 29) DINNER WAS PROVIDED TO ALL STUDENTS, DIRECTORS, AND ACCOMPANISTS PRIOR TO EACH CONCERT. A RECEPTION WAS PROVIDED AFTER THE WINTER CONCERT WITH FOOD AND REFRESHMENTS. DUE TO COVID-19, WE WERE UNABLE TO PERFORM A LIVE SPRING CONCERT. HOWEVER, CHORALE AND SELECT BOTH DID A VIRTUAL CHOIR PRESENTATION, A COLLABORATION OF EACH CHOIR MEMBERS INDIVIDUAL RECORDING INTO ONE GROUP PRESENTATION. THE CHORALE VIRTUAL CHOIR PRESENTATION WAS FEATURED ON ATLANTA NEWS. MCA PAID FOR THE ACCOMPANIST, FACILITY, SOUND, AND RECORDING FEES FOR ALL CONCERTS, LIVE AND VIRTUAL. (10/3/19, 12/10/19, & 5/12/20) SPRING CHORAL BANQUET/AWARD EVENING - (CONT. FROM PAGE 2 NO. 30) DUE TO COVID-19, THE IN-PERSON BANQUET DINNER AND RECEPTION WERE CANCELLED. HOWEVER, A VIRTUAL BANQUET AND AWARD EVENING WAS PRODUCED BY OUR DIRECTORS. WE GAVE AWARDS AND HIGHLIGHTED THE SUCCESSES OF THE YEAR. THE NEXT SCHOOL YEARS CHORAL COUNCIL AND MCA BOARD OFFICERS WERE ANNOUNCED. STUDENT FEES AWARDS AND GIFTS WERE PAID FOR BY THE MILTON CHORAL ASSOCIATION TO HONOR THEM AND THEIR CONTRIBUTIONS TO THE YEARS PROGRAM AND SUCCESS. THE GIFTS WERE IN LIEU OF OUR USUAL BANQUET DINNER AND RECEPTION.(5/15/20)GMEA LARGE GROUP PERFORMANCE EVALUATION: IN FEBRUARY, MILTON CHORUS PARTICIPATED IN THE ANNUAL LARGE GROUP PERFORMANCE EVALUATION (LGPE). ALL FOUR ENSEMBLES PERFORMED EXTREMELY WELL AND RECEIVED HIGH MARKS. THERE ARE 7 CATEGORIES IN WHICH THE GROUPS ARE RATED AND THEN AN OVERALL RATING IS CALCULATED WITH SUPERIOR BEING THE HIGHEST, DEFINED BY GMEA AS: OUTSTANDING PERFORMANCE. WORTHY OF DISTINCTION OF BEING RECOGNIZED AS AMONG THE VERY BEST.ALL FOUR ENSEMBLES, BELLA VOCE, CHORALE, CONCERT CHOIR, AND WOMENS SELECT, EARNED AN OVERALL SUPERIOR RATING IN PERFORMANCE. CHORALE AND WOMENS SELECT BOTH RECEIVED STRAIGHT SUPERIOR RATINGS IN PERFORMANCE. THE FINAL COMPONENT OF LGPE IS SIGHT SINGING. 3 OF THE 4 GROUPS EARNED A SUPERIOR RATING IN SIGHT SINGING AND THE 4TH ENSEMBLE EARNED AN EXCELLENT RATING ON AN EXTREMELY DIFFICULT READING. MCA PAID ACCOMPANIST AND RECORDING FEES FOR LGPE. (2/20/19) CABARET NIGHT THIS IS OUR OPTIONAL SPRING PERFORMANCE WHERE OUR CHORUS STUDENTS SHOWCASE THEIR VOCAL AND INSTRUMENTAL TALENT AS THEY PERFORM CONTEMPORARY AND ORIGINAL MUSIC SOLO OR IN SMALL GROUPS TO A PACKED AUDIENCE. THIS CONCERT IS IN THE MILTON HIGH SCHOOL CAFETERIA WITH LIGHT REFRESHMENTS SERVED. THE RECEPTION AND OTHER PERFORMANCE EXPENSES ARE PROVIDED BY MCA. UNFORTUNATELY, DUE TO COVID-19, THIS YEARS CABARET NIGHT WAS CANCELLED.SPRING CHORUS TRIP OUR SPRING CHORUS TRIP WAS CANCELLED, AS WELL, DUE TO COVID-19. THIS YEARS TRIP WAS TO INCLUDE TOURING ROLLINS COLLEGE IN WINTER PARK, FLORIDA AND THREE DAYS AT WALT DISNEY WORLD. MCA WAS ABLE TO RECOUP ALL PAYMENTS FROM THE HOTEL, BUS COMPANY, AND DISNEY WORLD. MCA WAS ABLE TO REFUND ALL STUDENTS AND CHAPERONES THEIR PAYMENTS FOR THE CANCELLED TRIP. SOME MINIMAL EXPENSES WERE STILL INCURRED SUCH AS CHAPERONE FINGERPRINTING FOR FCS OVERNIGHT BADGES AND CREDIT CARD TRANSACTION FEES.2019 HONORARIUM/GIFTS: IN MAY, MCA PRESENTED MR. BOWERS, THE MILTON CHORAL DIRECTOR, AND MR. SCHREER, THE MILTON CHORAL ASSISTANT DIRECTOR, EACH WITH A CHECK FOR $2,000 AS A THANK YOU FOR ALL OF THEIR WORK OVER AND ABOVE WHAT IS REQUIRED OF THEM.CONFERENCES/MEMBERSHIP - MCA PAID ALL EXPENSES FOR MR. BOWERS, THE MILTON CHORAL DIRECTOR, AND MR. SCHREER, THE MILTON CHORAL ASSISTANT DIRECTOR, TO ATTEND THE ANNUAL GMEA CONFERENCE (ATHENS, GA) AND THE ACDA CONFERENCE (MOBILE, AL). MCA ALSO PAID MEMBERSHIP FEES FOR BOTH DIRECTORS INTO VARIOUS CHORUS ORGANIZATIONS. OPTIONAL/AUDITION PARTICIPATION 5 STUDENTS PARTICIPATED IN GMEA SOLO/ENSEMBLE, 2 STUDENTS PARTICIPATED IN THE ACDA HONOR CHORUS, 1 FINALISTS FOR GOVERNORS HONOR PROGRAM IN VOICE, AND 7 STUDENTS SELECTED VIA AUDITION FOR THE ALL-STATE CHORUS.STUDENT-LED ENSEMBLES OUR THREE STUDENT-LED A CAPPELLA ENSEMBLES (UNACCOMPANIED MINORS, MILTON MISSES, AND BARBERSHOP QUARTET) WERE ASSISTED BY MCA IN MUSIC PURCHASES.OTHER CHORUS PERFORMANCES CHRISTMAS IN CRABAPPLE, CASA NUOVA NIGHT, CHORALE SINGS FOR PTSA FACULTY CHRISTMAS LUNCHEON, CHORAL CLUSTER CONCERT WITH ELEMENTARY AND MIDDLE SCHOOL CHOIRS. |
| Description of other revenue Part I line 8 | DESCRIPTION AMOUNTPARTICIPATION FEES 870TICKET SALES 1,693ATTIRE INCOME 11,345CONCESSION SALES 561FEES COLLECTED-DISTRICT CHORUS 1,332TRIP & SPECIAL EVENT COLLECTIONS 3,002 |
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTPERFORMANCE EXPENSES 23,279CHORAL ATTIRE/SPIRIT WEAR 16,239STUDENT ACTIVITIES EXPENSES 11,732YEAR END BANQUET/AWARDS 4,162CONFERENCE AND TRAVEL 2,999MUSIC CLASSROOM EXPENSES 884OFFICE SUPPLIES 580CREDIT CARD FEES 966BANKING CHARGES/FEES 168INSURANCE EXPENSE 250WEBSITE 1,859OFFICE EXPENSE 405ACCOUNTING PROGRAM SUBSCRIPTION 770 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARD 6,010 70SCHOLARSHIP FDS FOR STUDENTS 0 1,370STUDENT DEPOSITS 2020/2021 0 3,315 |
| Software ID: | |
| Software Version: |
| Person Name | Explanation |
|---|---|
| NATALIE NIGHTINGALE | MILTON CHORAL ASSOCIATION INC IS A NOT-FOR-PROFIT ENTITY THAT IS NOT COMPENSATING ANY OFFICERS INCLUDING EXECUTIVE OFFICERS FOR THEIR SERVICES. |
| RITA PENHELLAGON | MILTON CHORAL ASSOCIATION INC IS A NOT-FOR-PROFIT ENTITY THAT IS NOT COMPENSATING ANY OFFICERS INCLUDING EXECUTIVE OFFICERS FOR THEIR SERVICES. |
| CHRISTINE RABOINE | MILTON CHORAL ASSOCIATION INC IS A NOT-FOR-PROFIT ENTITY THAT IS NOT COMPENSATING ANY OFFICERS INCLUDING EXECUTIVE OFFICERS FOR THEIR SERVICES. |
| STEPHANIE WEIR | MILTON CHORAL ASSOCIATION INC IS A NOT-FOR-PROFIT ENTITY THAT IS NOT COMPENSATING ANY OFFICERS INCLUDING EXECUTIVE OFFICERS FOR THEIR SERVICES. |