ARLINGTON CENTER FOR THE ARTS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ARLINGTON CENTER FOR THE ARTS INC (EIN 04-3034682)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-01-22
IRS object ID: 201410229349300021
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-22T12:59:17-06:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MOCERA VISCONTI & COMPANY CPAS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 W CUMMINGS PARK STE 6850	AddressLine1
City	WOBURN	City
State	MA	State
ZIP Code	018016511	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	043034682	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ARLINGTON CENTER FOR THE ARTS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ARLI	NameControl
Phone	7816486220	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	41 FOSTER STREET	AddressLine1
City	ARLINGTON	City
State	MA	State
ZIP Code	02474	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ANNE ORENS	Name
Title	TREASURER	Title
Phone	7816486220	Phone
Date Signed	2014-01-10	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	NINO VISCONTI CPA	Name
Phone	7819330360	Phone
Date Prepared	2014-01-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ANNE ORENS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	41 FOSTER STREET	AddressLine1
City	ARLINGTON	City
State	MA	State
ZIP Code	02474	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	527416	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ACARTS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	55	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	37007	ContributionsGrantsPriorYear
Contributions Grants Current Year	18935	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	527060	ProgramServiceRevenuePriorYear
Program Service Revenue CY	507209	ProgramServiceRevenueCY
Investment Income Prior Year	192	InvestmentIncomePriorYear
Investment Income Current Year	1272	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	564259	TotalRevenuePriorYear
Total Revenue Current Year	527416	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	7875	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	415	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	348013	SalariesEtcPriorYear
Salaries Etc Current Year	361814	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	10752	TotalFundrsngExpCurrentYear
Other Expense Prior Year	184677	OtherExpensePriorYear
Other Expenses Current Year	197800	OtherExpensesCurrentYear
Total Expenses Prior Year	540565	TotalExpensesPriorYear
Total Expenses Current Year	560029	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	23694	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-32613	RevenuesLessExpensesCY
Total Assets BOY	260859	TotalAssetsBOY
Total Assets EOY	241881	TotalAssetsEOY
Total Liabilities BOY	13133	TotalLiabilitiesBOY
Total Liabilities EOY	26768	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	247726	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	215113	NetAssetsOrFundBalancesEOY
Mission Description	EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	384866	Expense
Grants	415	Grants
Description	EDUCATIONAL PROGRAMS THAT ARE CONDUCTED THRU VARIOUS VACATION ARTS PROGRAMS AND CLASSES FOR CHILDREN AND ADULTS IN THE AREAS OF ART, MUSIC, DRAMA, AND CRAFTS.	Description
Total Program Service Expense	384866	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	16	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	55	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ANNE ORENS	NamePerson
Telephone Number	7816426220	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	41 FOSTER STREET	AddressLine1
City	ARLINGTON	City
State	MA	State
ZIP Code	02474	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BETSY BALDWIN
DIRECTOR	2.00	X	0	0	0
CAROL BAND
DIRECTOR	2.00	X	0	0	0
GWEN CHASAN
DIRECTOR	2.00	X	0	0	0
DAN CIANFARINI
DIRECTOR	2.00	X	0	0	0
BARBARA COSTA
SECRETARY	2.00	X	0	0	0	X
SANDRA MILLER
DIRECTOR	2.00	X	0	0	0
ANNE ORENS
TREASURER	2.00	X	0	0	0	X
ADAM PACHTER
DIRECTOR	2.00	X	0	0	0
SUZANNE ROTHSCHILD
DIRECTOR	2.00	X	0	0	0
ERIC STANGE
CHAIR	2.00	X	0	0	0	X
BETTY STONE
DIRECTOR	2.00	X	0	0	0
SUSAN GREEN
DIRECTOR	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	18935	AllOtherContributions
Total Contributions	18935	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	357552	357552
RENT	107705	107705
EXHIBITS AND CONCESSIONS	26593	26593
MEMBERSHIP DUES	15359	15359

Field	Value	IRS element (for citing)
Total Program Service Revenue	507209	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1272	TotalRevenueColumn
Exclusion	$1,272	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	527416	TotalRevenueColumn
Related Or Exempt Function Income	507209	RelatedOrExemptFunctionIncome
Exclusion	$1,272	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	415	Total
Program Services	415	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	318575	Total
Program Services	206414	ProgramServices
Management And General	105161	ManagementAndGeneral
Fundraising	7000	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	4364	Total
Program Services	2827	ProgramServices
Management And General	1441	ManagementAndGeneral
Fundraising	96	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8335	Total
Program Services	5401	ProgramServices
Management And General	2751	ManagementAndGeneral
Fundraising	183	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	30540	Total
Program Services	19788	ProgramServices
Management And General	10081	ManagementAndGeneral
Fundraising	671	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5450	Total
Management And General	5450	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	46616	Total
Program Services	26166	ProgramServices
Management And General	20450	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6030	Total
Program Services	6030	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	25775	Total
Program Services	22155	ProgramServices
Management And General	2725	ManagementAndGeneral
Fundraising	895	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	53840	Total
Program Services	48456	ProgramServices
Management And General	5384	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3683	Total
Program Services	3595	ProgramServices
Management And General	88	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5522	Total
Program Services	2761	ProgramServices
Management And General	2761	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
EQUIP RENT & MAINTENANCE	17318	15437	1437	444
SUPPLIES	15243	11312	2968	963
BANK & CREDIT CARD FEES	14177	13677		500
TELEPHONE	2633		2633

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1513	Total
Program Services	432	ProgramServices
Management And General	1081	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	560029	Total
Program Services	384866	ProgramServices
Management And General	164411	ManagementAndGeneral
Fundraising	10752	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	115104	BOY
EOY	89834	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	128285	BOY
EOY	129243	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	597	BOY
EOY	840	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	7794	BOY
EOY	8401	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	89726	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	78583	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6659	BOY
EOY	11143	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	2420	BOY
EOY	2420	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	260859	BOY
EOY	241881	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12483	BOY
EOY	22980	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	650	BOY
EOY	3788	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	13133	BOY
EOY	26768	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	247726	BOY
EOY	215113	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	247726	BOY
EOY	215113	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	260859	BOY
EOY	241881	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-32613	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	53490	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	31759	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	30919	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	37007	CurrentTaxYearMinus1Year
Current Tax Year	28172	CurrentTaxYear
Total	181347	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	527342	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	533942	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	546650	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	527060	CurrentTaxYearMinus1Year
Current Tax Year	507209	CurrentTaxYear
Total	2642203	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	580832	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	565701	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	577569	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	564067	CurrentTaxYearMinus1Year
Current Tax Year	535381	CurrentTaxYear
Total	2823550	Total

Field	Value	IRS element (for citing)
Public Support Total509	2823550	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	784	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	298	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	115	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	192	CurrentTaxYearMinus1Year
Current Tax Year	1272	CurrentTaxYear
Total	2661	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	784	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	298	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	115	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	192	CurrentTaxYearMinus1Year
Current Tax Year	1272	CurrentTaxYear
Total	2661	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	581616	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	565999	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	577684	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	564259	CurrentTaxYearMinus1Year
Current Tax Year	536653	CurrentTaxYear
Total	2826211	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99910	PublicSupportPercentage509
Prior Year Support Percentage	0.99910	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	63993	OtherCostOrOtherBasis
Depreciation	53135	Depreciation
Book Value	10858	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	25733	OtherCostOrOtherBasis
Depreciation	25448	Depreciation
Book Value	285	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	11143	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
FISCAL AGENT LIABILITY	$3,138
SECURITY DEPOSITS	$650

Field	Value	IRS element (for citing)
Total Of Amounts	3788	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	527416	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	527416	RevenueSubtotal
Total Revenue Per Form990	527416	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	560029	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	560029	ExpensesSubtotal
Total Expenses Per Form990	560029	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ASC TOPIC 740, "INCOME TAXES" (ASC 740). ASC 740 CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION ("ASC") 450, CONTINGENCIES PREVIOUSLY SFAS 5 "ACCOUNTING FOR CONTINGENCIES". AS OF SEPTEMBER 30, 2013, THE CENTER HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS AND NO ADJUSTMENTS TO LIABILITIES OR OPERATIONS WERE REQUIRED UNDER ASC 740. THE CENTER'S PRACTICE WAS AND CONTINUES TO BE TO RECOGNIZE INTEREST AND PENALTY EXPENSES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE, WHICH WERE ZERO FOR THE YEAR ENDED SEPTEMBER 30, 2013.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	MANAGEMENT REVIEWS FORM 990 AND VERIFIES INFORMATION AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION REQUIRES RESPONSIBLE PERSONNEL AND BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST AS THEY BECOME KNOWN AND A REVIEW OF THE POLICY IS PERFORMED ANNUALLY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION AND ADJUSTMENTS FOR OFFICERS AND KEY EMPLOYEES ARE DETERMINED WHEN THE ANNUAL BUDGET IS PRESENTED AND ADJUSTMENTS ARE APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE.

ARLINGTON CENTER FOR THE ARTS INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

Program Service Revenue ProgramServiceRevenue (4 entries)

Investment Income InvestmentIncome

Total Revenue TotalRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Total509 Total509

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Total Support Total TotalSupportTotal

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Other Land Buildings OtherLandBuildings

Other Liabilities OtherLiabilities (2 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

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