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.") . | 1,558 | 2,320 | 2,840 | 23,540 | 51,990 | 82,248 |
| 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 | 106,119 | 91,456 | 106,775 | 22,914 | 25,327 | 352,591 |
| 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 | 107,677 | 93,776 | 109,615 | 46,454 | 77,317 | 434,839 |
| 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.) | 434,839 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 107,677 | 93,776 | 109,615 | 46,454 | 77,317 | 434,839 |
| 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.).. | 107,677 | 93,776 | 109,615 | 46,454 | 77,317 | 434,839 |
| 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) |
||||
| 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 |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LAYYASAARAM INSTITUTE OF INDIAN ARTS WAS ESTABLISHED WITH THREE PRIMARY GOALS. PERFORM: CONDUCT INDIDAN CLASSICAL MUSIC AND DANCE PERFORMANCES OF LOCAL AND VISITING ATISTIS IN THE TWIN CITIES AND ROCHESTER METRO AREAS. EDUCATE: CONDUCT MUSIC CLASSES TO IMPART TRAINING IN INDIAN MUSIC AND DANCE IN THE TWIN CITIES AND ROCHESTER METRO AREA. ORGANIZE LECTURE DEMONSTRATIONS AND WORKSHOPS. COLLABORATE: CONDUCT CONCERT TOURS OF ESTABLISHED AND UPCOMING ARTISTS FROM INDIA. SPONSOR P3-PERFORMER VISAS. GET AUTHORIZATION FROM THE AMERICAN FEDERATION OF MUSICIANS. SPONSOR INTERNATIONAL AND LOCAL TRAVEL, HOSTING, AND LOGISTICS. COORDINATE WITH LOCAL ORGANIZATIONS IN VARIOUS CITIES IN NORTH AMERICA USA AND CANADA PRIMARILY. IN 2014 THE ORGANIZATION TO FURTHER ITS "EDUCATE" MISSION STARTED TEACHING WITH THE HELP OF ROCHESTER VIDYALAYA. |
| FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS HELP WITH SET UP OF EVENTS FOR PROMOTION OF INDIAN ARTS, HELP WITH TEACHING, ORGANIZING EVENTS. THEY ALSO HELP WITH SPREADING THE WORD OF THE ORGANIZATION. |
| FORM 990, PAGE 2, PART III, LINE 4A | HELD SEVERAL EVENTS : JAN 1ST 2019: NADHA RASA AND LAYYASAARAM USA PRESENT MRIDANGAM TRIO - IMPORTANCE OF LAYA - NUANCES IN DIFFERENT TEMPOS - A PRESENTATION LED BY GURU KAARAIKKUDI MANI WITH R RAMESH, KUNNAKUDI BALAMURALIKRISHNA AND SHLOKA RECITAL BY DA SRINIVAS. GURU KAARAIKKUDI MANI INTERACTS WITH AUDIENCE. ON 1ST JAN 2019 AT 4 .30 PM AT NARADA GANA SABHA- MINI HALL. ALWARPET, CHENNAI, INDIA JAN 26TH 2019: 172ND TYAGARAJA ARADHANA - BAGULA PANCHAMI FESTIVAL AT THE HINDU SOCIETY OF MINNESOTA MAPLE GROVE, MN. 172ND BAGULA PANCHAMI OF SADGURU TYAGARAJA SWAMI WILL BE HELD AT THE HINDU SOCIETY OF MINNESOTA'S NATH AUDITORIUM ON SATURDAY JAN 26TH 2019 BETWEEN 9AM AND 9PM IN AN A-KHANDAM FORMAT. 08:30 MAHAMANTRA CHANTING BY MN ISKCON GROUP 09:00 CHETULARA FOLLOWED BY PANCHARATNAMS BY COMMUNITY AND VISITING ARTISTS 11:00 SAGAR SRIDHAR - VOCAL, AISHWARYA ANAND - VIOLIN, PRASEED BALAJI - MRIDANGAM 11:40 INDIVIDUAL PARTICIPATION LEELAMAMI/VENKAT/VIJAY/NIVEDHA, ETHIRAJAN RAMANUJAN - MRIDANGAM 12:00 SRINATH HARIHARAN - VIOLIN, SRIRAM N IYER- MRIDANGAM, BALAJI CHANDRAN - GHATAM 12:40 CHINMAYA SWARANJALI - GROUP PRESENTATION 12:55 VINOD KRISHNAN - VOCAL, K V S VINAY - VIOLIN, ETHIRAJAN RAMANUJAN - MRIDANGAM, BALAJI CHANDRAN - GHATAM 13:35 VANITHA SURESH - VOCAL, SANJAY SURESH - VIOLIN, SANKARAN BHATTATIRIPAD - MRIDANGAM 14:15 INDIVIDUAL PARTICIPATION SIRISHA/SAHANA/SATYA, SRINATH HARIHARAN - VIOLIN, PRASEED BALAJI - MRIDANGAM 14:30 MAHIMA VINAY - VOCAL, AISHWARYA ANAND - VIOLIN, PRASEED BALAJI - MRIDANGAM 15:10 SANJAY SURESH - VIOLIN, - VIOLIN, SRIRAM N IYER - MRIDANGAM, BALAJI CHANDRAN - GHATAM 15:50 SURYA GANESAN - VOCAL, APURVA ANAND - VIOLIN, SANKARAN BHATTATIRIPAD - MRIDANGAM 16:50 AISHWARYA ANAND / APURVA ANAND - VIOLIN DUET, ETHIRAJAN RAMANUJAN - MRIDANGAM, BALAJI CHANDRAN - GHATAM 17:50 V K ARUNKUMAR - VOCAL, K V S VINAY - VIOLIN, SRIRAM N IYER - MRIDANGAM 19:05 NAMASANKEERTANAM BY MN GOD SATSANG 20:35 MAHAMANTRAM AND DEEPARADHANA 20:50 DINNER APRIL 27TH 2019: SANGEETHA KIRANA VAIBHAVAM - CELEBRATING THE GLORIOUS MUSIC OF MAESTRO CHITRAVINA N RAVIKIRAN. HOSTED AT THE HINDU TEMPLE OF WISCONSIN PEWAUKEE, WI. IN COLLABORATION WITH NATYARPANA SCHOOL OF DANCE. MAY 12TH 2019: CONCERT TOUR OF SHERTALAI RENGANATHA SHARMA - MINNEAPOLIS CONCERT ORGANIZED BY IMSOM. FOR THE THIRD CONCERT OF IMSOM'S SPRING 2018 SERIES, IMSOM IS HOSTING A CARNATIC VOCAL CONCERT BY SHERTALAI KN RENGANATHA SHARMA, ACCOMPANIED BY B U GANESH PRASAD (VIOLIN) AND TANJAVOOR MURUGABOOPATHI (MRIDANGAM). THE PERFORMANCE WILL BE AT THE RECITAL HALL OF ST. CATHERINE UNIVERSITY. YOU CAN SEE MORE DETAILS AND BUY TICKETS AT - HTTP://WWW.IMSOM.ORG/EVENTS/20190512.HTML JUNE 1ST 2019: CARNATIC VOCAL CONCERT BY SUNIL GARGYAN LAYYASAARAM PRESENTS A GRAND SUMMER CARNATIC VOCAL MUSIC CONCERT BY SUNIL GARGYAN (VOCAL) R RAGHUL (VIOLIN) TRIVANDRUM BALAJI (MRIDANGAM) SRIRAM N IYER (KANJIRA) BALAJI CHANDRAN (GHATAM) HOSTED AT THE ROCKFORD ROAD LIBRARY IN CRYSTAL MN. JUNE 9TH 2019: CARNATIC VEENA CONCERT BY PAPPU PADMA RAVI SHANKAR. LAYYASAARAM PRESENTS A CARNATIC CLASSICAL VEENA CHAMBER CONCERT BY PAPPU PADMA RAVI SHANKAR ACCOMPANIED BY SANKARAN BHATTATHIRIPAD ON THE MRIDANGAM HOSTED AT A DONOR FAMILY'S HOME IN MAPLE GROVE MN. SEPTEMBER 20TH 2019: CARNATIC VOCAL CONCERT BY V SHANKARANARAYANAN LAYYASAARAM PRESENTS A PRE-NAVARATRI CONCERT FEATURING: V SHANKARANARAYANAN (VOCAL) VVS MURARI (VIOLIN) THANJAVUR MURUGABOOPATHI (MRIDANGAM) SRIRAM N IYER (KANJIRA) BALAJI CHANDRAN (GHATAM) |
| FORM 990, PAGE 6, PART VI, LINE 10B | YES |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE RETURN WAS PRESENTED TO THE BOARD FOR REVIEW AND QUESTIONS. AFTER REVIEW AND APPROVAL BY THE BOARD THE RETURN WAS / WILL BE FILED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON SUBMITTING A WRITTEN REQUEST AND AFTER A REASONABLE PERIOD OF TIME. |
| FORM 990, PART IX, LINE 11G | ARTIST FEES 40,183 0 0 MEALS & ENTERTAINMENT 562 0 0 ARTIST GIFTS 465 0 0 CONTRACTORS 15,520 0 0 CHARITY 467 0 0 TOTAL 57,197 0 0 |
| Software ID: | |
| Software Version: |