2014-03-04T13:49:55-06:00 2013-06-30 233063393 ELKO & ASSOCIATES LTD 2 WEST BALTIMORE AVE SUITE 210 MEDIA PA 19063 990 2012-07-01 232876470 PHILADELPHIA MURIAL ARTS ADVOCATES INC PHIL 2156850758 1729 MT VERNON STREET PHILADELPHIA PA 19130 LENORA FOSTER-BRANCH 2156850758 2014-03-03 1 SANDRA S LUTZ CPA P01362201 6105653930 2014-03-03 2012 2015-11-30 17:44:51Z JOAN REILLY 1729 MT VERNON STREET PHILADELPHIA PA 19130 7548195 0 X WWW.MURALARTS.ORG X 1984 PA MURAL ARTS AND EDUCATION - THE CITY OF PHILADELPHIA MURAL ARTS PROGRAM UNITES ARTISTS AND COMMUNITIES THROUGH A COLLABORATIVE PROCESS ROOTED IN THE TRADITIONS OF MURAL MAKING, TO CREATE ART THAT TRANSFORMS PUBLIC SPACES AND INDIVIDUAL LIVES. 25 24 232 31 0 0 3742639 3367208 3889144 4149285 68 28 -40784 -48454 7591067 7468067 495 150 0 0 3264790 2994909 57323 18137 287516 3804069 4131235 7126677 7144431 464390 323636 5628036 6422207 559360 1029895 5068676 5392312 X MURAL ARTS AND EDUCATION - THE CITY OF PHILADELPHIA MURAL ARTS PROGRAM UNITES ARTISTS AND COMMUNITIES THROUGH A COLLABORATIVE PROCESS ROOTED IN THE TRADITIONS OF MURAL MAKING, TO CREATE ART THAT TRANSFORMS PUBLIC SPACES AND INDIVIDUAL LIVES. 0 0 1732146 150 1335914 ART EDUCATION - THE MURAL ARTS PROGRAM'S ART EDUCATION PROGRAM CURRENTLY PROVIDES MORE THAN 1,000 UNDERSERVED PHILADELPHIA YOUTH WITH ACCESS TO QUALITY OUT-OF-SCHOOL ART EDUCATION COURSES AT 20 SCHOOL AND COMMUNITY SITES. OUR PROGRAM BUILDS ITS CURRICULUM ON A 21ST CENTURY SKILLS FRAMEWORK, AN APPROACH TO EDUCATION THAT INTEGRATES THEMATICALLY-RELEVANT CONTENT, OPPORTUNITIES FOR CRITICAL AND CREATIVE THINKING, LEARNING AROUND TECHNOLOGY, AND DEVELOPMENT OF LIFE SKILLS. AS THEY DEVELOP NEW COMPETENCIES, PARTICIPANTS COLLABORATE WITH COMMUNITIES ACROSS THE CITY TO BRING THEIR TALENTS AND PERSPECTIVES TO MAJOR MURAL PROJECTS. THE PROGRAM OFFERS FIVE TRACKS: FOUNDATIONS AND INNOVATIONS, SERVING BEGINNER YOUTH AGES 10 TO 21; EMERGING MURALISTS, AN ADVANCED PROGRAM SERVING YOUTH AGES 14 TO 21; RESTORATIVE JUSTICE YOUTH, A BEGINNER PROGRAM TAILORED TO A SEVERELY AT-RISK AND TRANSIENT POPULATION; START UP CORPS, AN ENTREPRENEURSHIP-THEMED PROGRAM FOR YOUTH AGES 14 TO 21; AND A20, AN ENVIRONMENTALLY-THEMED POROGRAM FOR YOUTH AGES 10 TO 21. 3322466 2105130 COMMUNITY ART EXPENSE - OVER 27 YEARS, MURAL ARTS HAS BUILT AN INTERNATIONAL REPUTATION FOR ARTISTIC AND SOCIAL EXCELLENCE. WE CREATE 50-100 NEW PROJECTS EACH YEAR IN RESPONSE TO INTERESTS AND NEEDS VOICED BY INDIVIDUALS, NEIGHBORHOODS, PUBLIC AGENCIES, AND NON-PROFIT ORGANIZATIONS. WE WORK CLOSELY WITH A CORE OF STAKEHOLDERS THROUGH OUR ART EDUCATION, RESTORATIVE JUSTICE, AND BEHAVIORAL HEALTH PROGRAMS TO CHANNEL THE EXPERIENCES, IDENTITIES, AND IDEAS OF PROGRAM PARTICIPANTS INTO THE DESIGN AND LOCATION OF EACH PROJECT. WE CAPTURE THESE VOICES BY HOSTING TRADITIONAL COMMUNITY MEETINGS, INTERACTIVE ONLINE INTERFACES, ART AND WRITING WORKSHOPS, AND PROFESSIONALLY FACILITATED DIALOGUES AROUND SPECIFIC ISSUES AS WELL AS BY PARTNERING WITH SCHOLARS TO CONDUCT INTERVIEWS, ORAL HISTORIES, AND ETHNOGRAPHIC STUDIES. OUR SOCIALLY-ENGAGED PROCESSES AND RESULTING ARTWORKS ARE CATALYTIC FOR THOSE WHO ENGAGE IN THEM AND SIGNAL CAPACITY TO CITY, NON-PROFIT, AND PRIVATE ENTITIES LOOKING TO INVEST IN COMMUNITY AND ECONOMIC DEVELOPMENT. 547120 296735 PUBLIC OUTREACH - MURAL ARTS HOSTS FREE PUBLIC LECTURES, WORKSHOPS, EXHIBITS, COMMUNITY PAINT DAYS, MURAL DEDICATIONS, AND MORE. WE COMMUNICATE ABOUT OUR WORK AND NEW PROJECTS THROUGH EMAIL UPDATES TO 15,000 SUPPORTERS AND NEWSLETTERS FOR MORE THAN 10,000 SUBSCRIBERS. WE ALSO OFFER A VARIETY OF GUIDED MURAL TOURS TO OVER 20,000 PEOPLE EACH YEAR, AS WELL AS SELF-GUIDED AUDIO TOURS THAT CAN BE DOWNLOADED FROM OUR WEBSITE. THE TOURS INCLUDE DETAILS ABOUT OUR EARLY HISTORY AND CORE PROGRAMS, MURAL-MAKING TECHNIQUES, AND STORIES ABOUT SPECIFIC MURALS. SOME ARE DELIVERED IN PARTNERSHIP WITH LOCAL BUSINESSES. OTHERS ARE DELIVERED IN PARTNERSHIP WITH LOCAL CULTURAL ORGANIZATIONS, SUCH AS THE AFRICAN AMERICAN ICONIC IMAGES TOUR, WHICH CONNECTS A TOUR OF A CURATED SELECTION OF IMAGES WITH ADMISSION TO THE AFRICAN AMERICAN MUSEUM IN PHILADELPHIA. IN ADDITION TO BROADENING ACCESS TO OUR WORK, OUR TOURS PROGRAM AIMS TO INTRODUCE PATRONS TO BUSINESSES AND INSTITUTIONS IN OFF-THE-BEATEN PATH NEIGHBORHOODS, CULTIVATE NEW DONORS, AND CREATE A STABLE REVENUE STREAM FOR MURAL ARTS. 411506 ADMINISTRATIVE FEE REIMBURSEMENT ON GOVERNMENT CONTRACTS. 411506 5601732 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 197 0 1 232 1 0 0 0 0 0 1 1 0 0 0 0 X 25 24 0 0 0 1 0 0 0 1 1 1 0 1 1 0 1 1 1 1 1 0 PA X EILEEN O'DONNELL 2156850758 1729 MT VERNON ST PHILADELPHIA PA 19130 JOSEPH GOLDBLUM 3.00 X X 0 0 0 LINDA DEJURE 1.50 X X 0 0 0 JAMIE BISCHOFF 1.50 X X 0 0 0 BRETT MAPP 1.00 X 0 0 0 BRUCE MARKS 1.00 X 0 0 0 DAN ASTOLFI 1.50 X 0 0 0 DAVID PUDLIN 1.50 X 0 0 0 DR PETER GROSS 1.00 X 0 0 0 ED TETTEMER 1.00 X 0 0 0 ERIK HIRSCH 1.00 X 0 0 0 FRANK REED 1.00 X 0 0 0 GEORGE JAMES IV 1.00 X 0 0 0 HILDA BACON 1.00 X 0 0 0 HOWARD WILSON 1.50 X 0 0 0 JAMES COLLIGAS 1.00 X 0 0 0 KIMBERLY ALLEN 1.00 X 0 0 0 LYNN K MANKO 1.00 X 0 0 0 MARC BROWNSTEIN 1.00 X 0 0 0 MARGELLE LISS 1.00 X 0 0 0 MILTON SCHNEIDER 1.50 X 0 0 0 RICHARD BINSWANGER 1.00 X 0 0 0 ROGER LAMAY 1.00 X 0 0 0 STEVE DUBOW 1.00 X 0 0 0 SUSANNA E LACHS 1.00 X 0 0 0 WAYNE TROTMAN 1.00 X 0 0 0 JOAN REILLY 60.00 X 112539 0 3279 EILEEN O'DONNELL 50.00 X 85940 0 13690 KRISTINA PALMER 50.00 X 60074 0 2669 258553 0 19638 1 0 0 0 0 306868 91047 2969293 3367208 COMMUNITY MURALS 541900 2105130 2105130 ART EDUCATION 541900 1335914 1335914 ADMIN FEE ON GOVT CONT 900099 411506 411506 PUBLIC ENGAGEMENT 900099 296735 296735 4149285 28 28 21480 306868 80128 -58648 -58648 3660 0 3660 3660 ADMIN RAISED REVENUE 900099 6534 6534 6534 7468067 4149285 0 -48426 150 150 278191 235897 42294 2157844 1698394 375914 83536 320131 241238 47180 31713 238743 184673 42019 12051 48400 48400 18137 18137 656525 446765 180932 28828 250565 131187 87653 31725 68354 25744 31273 11337 55407 25289 25901 4217 129165 98255 29766 1144 106499 82232 18039 6228 198296 160364 37932 114856 92886 21970 ARTIST FEES 1191273 1191273 MURAL EXPENSE 775468 767603 7615 250 SPECIAL EVENTS 168450 133575 24096 10779 TOUR EXPENSE 124503 121628 2875 243474 200476 37721 5277 7144431 5601732 1255183 287516 1172977 1037213 160481 179971 1469420 1693060 1104034 1424899 113665 114872 38598 28833 2307177 840307 1549571 1466870 19290 476489 5628036 6422207 463212 496409 96148 80486 0 453000 559360 1029895 X 2307875 2601185 2760801 2791127 5068676 5392312 5628036 6422207 323636 0 X X 0 1 X 1 1 1 X 2224854 2720291 3940708 3742639 3367208 15995700 3701151 3368286 3670003 3889144 4149285 18777869 16734 6534 23268 5926005 6088577 7610711 7648517 7523027 34796837 186774 258213 425500 243667 1114154 0 186774 258213 425500 243667 1114154 33682683 5702 2492 246 68 28 8536 5702 2492 246 68 28 8536 3660 3660 5931707 6091069 7610957 7648585 7526715 34809033 0.96760 0.97300 0.00020 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1564644 361297 1203347 559890 395618 164272 182643 83392 99251 1466870 PAYROLL ADVANCE 467751 GIFT CARDS 8738 476489 PAYROLL LIABILITIES 453000 453000 X 7849336 301141 80128 381269 7468067 0 7468067 7525700 301141 80128 381269 7144431 0 7144431 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: INCOME TAXES - THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE TAX RETURNS OF THE ORGANIZATION FOR FISCAL YEARS 2010, 2011 AND 2012 ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 80,128. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 80,128. X X X X X X X 1 CAROLINE ESTEY KING 130 NORTH 18TH STREET PHILADELPHIA PA 19103 SOLICITATION 0 100000 18137 81863 100000 18137 81863 PA WALL BALL 328348 306868 21480 80043 85 328348 306868 21480 80043 85 80128 -58648 BLUE CADET SON OF BOARD CHAIR RUNS BLUE CADET 25500 WEB-SITE SERVICES 0 FORM 990, PART VI, SECTION A, LINE 5 PMA CONTRACTS WITH A PAYROLL SERVICE PROVIDER TO PERFORM THE TASK OF FILING AND REMITTING ON A TIMELY BASIS ALL PAYROLL TAX WITHHOLDINGS AS WELL AS THE EMPLOYER TAXES ON THE PAYROLL AND FILING ALL THE RELATED QUARTERLY AND ANNUAL PAYROLL FORMS. DURING 2013, AS WELL AS IN PRIOR YEARS, ALL TAXES AND WITHHOLDINGS AS REFLECTED ON THE VARIOUS PAYROLL REGISTERS WERE WITHDRAWN FROM PMA'S OPERATING ACCOUNT AND REMITTED TO THE PAYROLL PROVIDER. THE PAYROLL PROVIDER WAS RESPONSIBLE FOR REMITTING THESE TAX PAYMENTS TO THE INTERNAL REVENUE SERVICE ("IRS") WITHIN THE REQUIRED TIME PERIOD. IN OCTOBER 2013, PMA WAS INITIALLY MADE AWARE THAT IT WAS DELINQUENT IN CERTAIN FEDERAL TAX WITHHOLDINGS PAYMENTS TO THE IRS. THE AMOUNT OF THE DELINQUENCY WAS APPROXIMATELY $453K AS AT THE END OF THE FISCAL PERIOD AND THE LIABILITY WAS REPORTED IN THE FINAL AUDIT FOR THE FISCAL PERIOD ENDING JUNE 30, 2013. IMMEDIATELY UPON RECEIVING NOTICE FROM THE IRS OF THE NONPAYMENT OF TAXES AND WITHHOLDING BY THE PAYROLL SERVICE PROVIDER, PMA QUESTIONED THE PROVIDER AS TO THE STATUS OF THESE WITHHOLDINGS AS WELL AS CONFIRMATIONS OF ALL PAYMENTS WITH THE IRS. PMA HAS SUBSEQUENT TO THE END OF THE FISCAL YEAR, CONFIRMED WITH THE IRS THAT ALL REQUIRED PAYMENT OF TAXES AND WITHHOLDING HAVE BEEN MADE AND ARE CURRENT. THE PAYROLL SERVICE PROVIDER HAS ALSO CONFIRMED THAT ALL PAYMENTS ARE UP TO DATE AND THAT FUNDS TO MAKE WITHHOLDING PAYMENTS WERE WITHDRAWN FROM OUR ACCOUNT ON A TIMELY BASIS TO FACILITATE TIMELY FILINGS. FURTHER, PMA IS PURSUING THE PAYROLL SERVICE PROVIDER FOR POTENTIAL DAMAGES RELATED TO THIS MATTER. PMA HAS SINCE TERMINATED ITS RELATIONSHIP WITH THIS PAYROLL SERVICE PROVIDER. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE FORM 990 IS PREPARED INITIALLY BY PHILADELPHIA MURAL ART'S INDEPENDENT AUDITORS. THAT DRAFT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR. THE FINAL DRAFT IS THEN PROVIDED TO THE AUDIT COMMITTEE, BOARD CHAIR, AND EXECUTIVE STAFF FOR REVIEW AND APPROVAL TO FILE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST IS BOTH A MORAL AND LEGAL QUESTION. EACH NEW EMPLOYEE SIGNS A CONFLICT OF INTEREST POLICY STATEMENT DURING THEIR ON-BOARD PROCESS. MANAGEMENT RESERVES THE RIGHT TO DETERMINE WHEN A BOARD MEMBER OR EMPLOYEE'S ACTIVITIES REPRESENT A CONFLICT WITH MURAL ARTS' INTEREST AND TAKES THE NECESSARY ACTION TO RESOLVE. ORGANIZATIONAL OVERSIGHT IS PROVIDED THROUGH THE COO. BOARD OVERSIGHT IS PROVIDED THROUGH THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 AT STRATEGIC INTERVALS, PHILADELPHIA MURAL ARTS ADVOCATES HIRES AN INDEPENDENT CONSULTANT WHO DOES MARKET RESEARCH TO DETERMINE COMPENSATION FOR COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC FORM 990, PART VII EILEEN O'DONNELL - 1140 LINDALE AVE, DREXEL HILL, PA 19026. THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT.