BAY STATE PERFORMING ARTS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BAY STATE PERFORMING ARTS INC (EIN 52-1255775)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-01-24
IRS object ID: 201410249349300811
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 B
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-24T11:27:58-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRUCE D NORLING CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	410 BOSTON POST RD STE 24	AddressLine1
City	SUDBURY	City
State	MA	State
ZIP Code	01776	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	521255775	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BAY STATE PERFORMING ARTS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BAYS	NameControl
Phone	6175427464	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 BERKELEY STREET	AddressLine1
Address Line2	ROOM/SUITE 410	AddressLine2
City	BOSTON	City
State	MA	State
ZIP Code	02116	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CRAIG COOGAN	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6175427464	Phone
Date Signed	2013-12-30	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRUCE D NORLING CPA PC	Name
Phone	9784439114	Phone
Date Prepared	2014-01-20	DatePrepared

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

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	DBA BOSTON GAY MEN'S CHORUS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CRAIG COOGAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	95 BERKELEY STREET	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02116	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	603136	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BGMC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1982	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	BOSTON GAY MEN'S CHORUS CREATES MUSICAL EXPERIENCES TO INSPIRE CHANGE, BUILD COMMUNITY, AND CELEBRATE DIFFERENCE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	6	TotalNbrEmployees
Total Nbr Volunteers	200	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	235375	ContributionsGrantsPriorYear
Contributions Grants Current Year	217083	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	256900	ProgramServiceRevenuePriorYear
Program Service Revenue CY	292054	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	51305	OtherRevenuePriorYear
Other Revenue Current Year	77847	OtherRevenueCurrentYear
Total Revenue Prior Year	543580	TotalRevenuePriorYear
Total Revenue Current Year	586984	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	287506	SalariesEtcPriorYear
Salaries Etc Current Year	262869	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	63022	TotalFundrsngExpCurrentYear
Other Expense Prior Year	303182	OtherExpensePriorYear
Other Expenses Current Year	288761	OtherExpensesCurrentYear
Total Expenses Prior Year	590688	TotalExpensesPriorYear
Total Expenses Current Year	551630	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-47108	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	35354	RevenuesLessExpensesCY
Total Assets BOY	29224	TotalAssetsBOY
Total Assets EOY	64118	TotalAssetsEOY
Total Liabilities BOY	97527	TotalLiabilitiesBOY
Total Liabilities EOY	97067	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-68303	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-32949	NetAssetsOrFundBalancesEOY
Mission Description	BOSTON GAY MEN'S CHORUS CREATES MUSICAL EXPERIENCES TO INSPIRE CHANGE, BUILD COMMUNITY, AND CELEBRATE DIFFERENCE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	398988	Expense
Revenue	265450	Revenue
Description	SIGNIFICANT FY2013 ACTIVITIES INCLUDED THE SUCCESSFUL PERFORMANCE OF NINE CHORAL MUSIC CONCERTS IN BOSTON, INCLUDING THE LOCAL PREMIERE OF ONE WORK AND THE WORLD PREMIER OF ANOTHER. THE CHORUS CONDUCTED SEVERAL OUTREACH EFFORTS, RAISING AWARENESS AND CRITICAL FUNDS FOR GAY/STRAIGHT ALLIANCES IN STATE.	Description
Total Program Service Expense	398988	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	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	false	ReportOtherLiabilities
Report Fin48 Footnote	false	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	true	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	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	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	22	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	6	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
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	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	false	WhistleblowerPolicy
Document Retention Policy	false	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
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CRAIG COOGAN	NamePerson
Telephone Number	6175427464	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	95 BERKELEY STREET	AddressLine1
Address Line2	SUITE 410	AddressLine2
City	BOSTON	City
State	MA	State
ZIP Code	02116	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LAURA A DEVEAU
PRESIDENT	10.00	X	X	0	0	0
PETER CROSBY
CLERK	4.00	X	X	0	0	0
MICHAEL LOMBO
DIRECTOR	4.00	X		0	0	0
JOHN MORAN
TREASURER	4.00	X	X	0	0	0
AL O'CONNELL
VICE PRESIDE	5.00	X	X	0	0	0
KEVIN RICE
DIRECTOR	4.00	X		0	0	0
IZZY BERDAN
DIRECTOR	4.00	X		0	0	0
STEPHEN M CONNER
DIRECTOR	4.00	X		0	0	0
JEREMY P HAYES
DIRECTOR	4.00	X		0	0	0
MICHAEL NUSS
DIRECTOR	4.00	X		0	0	0
VALERIE BATRICE
DIRECTOR	4.00	X		0	0	0
KEVIN BLEYLE
DIRECTOR	4.00	X		0	0	0
STEVEN GOECKE
	4.00	X		0	0	0
FRED HEINRICHS
DIRECTOR	4.00	X		0	0	0
TERRENCE KENEALY
DIRECTOR	4.00	X		0	0	0
JOHN STRUMWASSER
FORMER EXEC	40.00		X	55610	0	0
CRAIG COOGAN
EXECUTIVE DI	40.00		X	18000	0	3500

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	73610	TotalReportableCompFromOrg
Total Other Compensation	3500	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	217083	AllOtherContributions
Total Contributions	217083	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAMS	265450	265450
MEMBERSHIP DUES	26604	26604

Field	Value	IRS element (for citing)
Total Program Service Revenue	292054	TotalProgramServiceRevenue
Gross Income Fundraising Events	79143	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	16152	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	62991	TotalRevenueColumn
Exclusion	$62,991	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	2311	GrossSalesOfInventory

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	2311	TotalRevenueColumn
Exclusion	$2,311	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	ADVERTISING REVENUE	Description
Total Revenue Column	12545	TotalRevenueColumn
Exclusion	$12,545	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	12545	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	586984	TotalRevenueColumn
Related Or Exempt Function Income	292054	RelatedOrExemptFunctionIncome
Exclusion	$77,847	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	75310	Total
Program Services	52718	ProgramServices
Management And General	11296	ManagementAndGeneral
Fundraising	11296	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	145996	Total
Program Services	102196	ProgramServices
Management And General	21900	ManagementAndGeneral
Fundraising	21900	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	14315	Total
Program Services	10021	ProgramServices
Management And General	2147	ManagementAndGeneral
Fundraising	2147	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	27248	Total
Program Services	19074	ProgramServices
Management And General	4087	ManagementAndGeneral
Fundraising	4087	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9188	Total
Management And General	9188	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	36883	Total
Program Services	23974	ProgramServices
Management And General	7745	ManagementAndGeneral
Fundraising	5164	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	18771	Total
Program Services	12201	ProgramServices
Management And General	3942	ManagementAndGeneral
Fundraising	2628	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	85106	Total
Program Services	55319	ProgramServices
Management And General	17872	ManagementAndGeneral
Fundraising	11915	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	6390	Total
Program Services	6390	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	974	Total
Management And General	974	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4641	Total
Management And General	4641	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CONCERT PRODUCTIONS	95215	95215
SERVICE CHARGES	13866	9013	2912	1941
MEMBER SERVICES	7325	4761	1538	1026
TELEPHONE AND INTERNET	6560	4264	1378	918

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3842	Total
Program Services	3842	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	551630	Total
Program Services	398988	ProgramServices
Management And General	89620	ManagementAndGeneral
Fundraising	63022	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	24236	BOY
EOY	46521	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	10030	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	479	BOY
EOY	639	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	3392	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4870	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2434	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3409	BOY
EOY	2436	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1100	BOY
EOY	1100	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	29224	BOY
EOY	64118	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	56558	BOY
EOY	33567	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	10013	BOY
EOY	6500	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	30956	BOY
EOY	57000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	97527	BOY
EOY	97067	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-68303	BOY
EOY	-42949	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	10000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-68303	BOY
EOY	-32949	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	29224	BOY
EOY	64118	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	35354	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
Federal Grant Audit Required	false	FederalGrantAuditRequired

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	226751	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	209760	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	192362	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	235375	CurrentTaxYearMinus1Year
Current Tax Year	217083	CurrentTaxYear
Total	1081331	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	338895	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	264873	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	278998	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	256900	CurrentTaxYearMinus1Year
Current Tax Year	292054	CurrentTaxYear
Total	1431720	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	565646	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	474633	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	471360	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	492275	CurrentTaxYearMinus1Year
Current Tax Year	509137	CurrentTaxYear
Total	2513051	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	19395	CurrentTaxYearMinus2Years
Current Tax Year	59083	CurrentTaxYear
Total	78478	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11870	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9892	CurrentTaxYearMinus3Years
Total	21762	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11870	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9892	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	19395	CurrentTaxYearMinus2Years
Current Tax Year	59083	CurrentTaxYear
Total	100240	Total

Field	Value	IRS element (for citing)
Public Support Total509	2412811	PublicSupportTotal509

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	31912	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	37757	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	50305	CurrentTaxYearMinus1Year
Current Tax Year	76847	CurrentTaxYear
Total	196821	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	565646	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	506545	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	509117	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	542580	CurrentTaxYearMinus1Year
Current Tax Year	585984	CurrentTaxYear
Total	2709872	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.89040	PublicSupportPercentage509
Prior Year Support Percentage	0.91910	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4870	OtherCostOrOtherBasis
Depreciation	2434	Depreciation
Book Value	2436	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2436	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	607141	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	4005	DonatedSrvcAndUseOfFacilities
Other Revenues	16152	OtherRevenues
Revenue Not Rptd F990	20157	RevenueNotRptdF990
Revenue Subtotal	586984	RevenueSubtotal
Total Revenue Per Form990	586984	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	571787	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	4005	DonatedServicesUseOfFacilities
Other Expenses Included	16152	OtherExpensesIncluded
Expenses Not Rptd F990	20157	ExpensesNotRptdF990
Expenses Subtotal	551630	ExpensesSubtotal
Total Expenses Per Form990	551630	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	EXPENSES OF FUNDRAISING EVENTS FORM 990 PART VIII LINE 8B 16,152
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	EXPENSES OF FUNDRAISING EVENTS FORM 990 PART VIII LINE 8B 16,152

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FUNDRAISING EVE	NameOfEvent1
Gross Receipts Event1	79143	GrossReceiptsEvent1
Gross Revenue Event1	79143	GrossRevenueEvent1
Other Direct Expenses Event1	16152	OtherDirectExpensesEvent1
Gross Receipts Total	79143	GrossReceiptsTotal
Gross Revenue Total Events	79143	GrossRevenueTotalEvents
Other Direct Expenses Total Events	16152	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	16152	DirectExpenseSummaryEvents
Net Income Summary	62991	NetIncomeSummary

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	ANONYMOUS LENDER	NamePerson
Relationship With Organization	BOARD MEMBER	RelationshipWithOrganization
Purpose Of Loan	CASH FLOW	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$60,000	OriginalPrincipalAmount
Balance Due	57000	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	57000	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	ANONYMOUS DONOR	NamePerson

Field	Value	IRS element (for citing)
Relationship	BOD MEMBER	Relationship
Amount Of Transaction	57000	AmountOfTransaction
Description Of Transaction	CASH FLOW LOAN	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PAGE 6, PART VI, LINE 4	UPDATED MISSION STATEMENT AND BY-LAWS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	ONCE PREPARED, FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR, THE BOARD PRESIDENT, AND THE TREASURER. COMMENTS, IF ANY, ARE INCORPORATED INTO THE FINAL DOCUMENT AND CIRCULATED TO THE FULL BOARD. FORM 990 IS FOR INFORMATION AND REVIEW.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE POLICY IS PART OF THE ANNUAL BOARD ORIENTATION TRAINING AND IS IN THE BOARD MEMBER HANDBOOK. EACH BOARD MEMBER IS REQUIRED TO SIGN AND RETURN A STATEMENT CONFIRMING THEY HAVE RECEIVED AND REVIEWED THE POLICY AND THAT THEY HAVE NO CONFLICTS OF INTEREST.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	EXECUTIVE DIRECTOR'S SALARY WAS RECOMMENDED TO THE BOARD OF DIRECTORS BY THE PERSONNEL COMMITTEE BASED ON RESEARCH AND COMPARATIVE SALARY DATA OBTAINED FROM OTHER SIMILAR LOCAL AND NATIONAL ORGANIZATIONS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	OTHER SALARIES WERE APPROVED BY THE BOARD OF DIRECTORS BASED ON THE RECOMMENDATION OF THE PERSONNEL COMMITTEE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	EXPENSES OF FUNDRAISING EVENTS FORM 990 PART VIII LINE 8B 16,152 EXPENSES OF FUNDRAISING EVENTS FORM 990 PART VIII LINE 8B -16,152

BAY STATE PERFORMING 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

Doing Business As DoingBusinessAs

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Net Income Or Loss NetIncomeOrLoss

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

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

Deferred Revenue DeferredRevenue

Loans From Officers Directors LoansFromOfficersDirectors

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

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

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Amts From Subst Contributors AmtsFromSubstContributors

Support From DQ Ps Etc SupportFromDQPsEtc

Net Income From Other UBI NetIncomeFromOtherUBI

Total Support Total TotalSupportTotal

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Equipment Equipment

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule L IRS990ScheduleL

Loan Table LoanTable

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Comments