2014-05-14T11:32:48-05:00 2013-06-30 411647057 MAHONEYULBRICHCHRISTIANSEN & RUSS PA 30 EAST PLATO BOULEVARD SAINT PAUL MN 551071809 990 2012-07-01 411228092 COMPAS INC COMP 6512923249 75 FIFTH STREET WEST NO 304 SAINT PAUL MN 55102 CHERYL BOCK 6512923249 2014-05-12 1 ROZALYN ALLYSON P00076153 6512276695 2014-05-12 2012 2015-11-30 17:44:51Z DAWNE BROWN WHITE 75 FIFTH STREET WEST NO 304 SAINT PAUL MN 55102 1055517 0 X WWW.COMPAS.ORG X 1974 MN TO ENABLE PEOPLE TO EXPERIENCE AND CREATE THE ARTS BY CONNECTING COMMUNITIES, CULTURES AND ARTISTS. 16 16 19 85 0 0 872133 747842 436791 298912 1825 2424 48434 0 1359183 1049178 197145 161475 0 0 502895 357237 0 0 71042 802798 500609 1502838 1019321 -143655 29857 531260 396872 338904 264971 192356 131901 X COMPAS,INC. STRENGTHENS PEOPLE AND COMMUNITIES IN MINNESOTA BY ENGAGING THEM IN CREATING ART. COMPAS ENABLES PEOPLE TO EXPERIENCE AND CREATE THE ARTS BY CONNECTING COMMUNITIES, CULTURES AND ARTISTS. 0 0 355518 298912 ARTS EDUCATION - K-12 STUDENTS, TEACHERS & COMMUNITY MEMBERS WORK WITH PROFESSIONAL PERFORMERS, MUSICIANS, VISUAL ARTISTS AND WRITERS IN AWARD-WINNING PROGRAMS, INTEGRATING ART & NON-ART SUBJECTS IN HANDS-ON ART LEARNING & MAKING EXPERIENCES. AN ENGAGING APPROACH TO EDUCATION, THIS PROGRAM EXTENDS BEYOND THE CLASSROOM, REACHING YOUTH IN LIBRARIES, FESTIVALS, HOMELESS SHELTERS, RECREATION CENTERS, AND OTHER COMMUNITY LOCATIONS. THROUGH LONG-TERM RESIDENCIES, SHORT-TERM WORKSHOP, AND MULTI-CULTURAL PERFORMANCES, COMPAS POWERS IMAGINATIONS, LEARNING AND LIFE WITH THE ARTS. (40,000 PEOPLE SERVED IN FY 2013) 241612 161475 UNITED ARTS FUND (UAF)- UAF IS A WORKPLACE GIVING PROGRAM. EMPLOYEES FROM ORGANIZATIONS (CORPORATIONS, FOUNDATIONS, GOVERNMENT) THAT ALLOW THEM TO MAKE DONATIONS THROUGH PAYCHECK DEDUCTIONS CAN SUPPORT THE ARTS BY SELECTING TO HAVE THEIR DONATION GO TO UAF. THROUGH ITS UAF PROGRAM, COMPAS POOLS THESE WORKPLACE DONATIONS; REGRANTS THEM TO OTHER MINNESOTA ARTS ORGANIZATIONS; AND ADMINISTERS ALL PAPERWORK AND FINANCIAL MATTERS. (OVER 228,000 PEOPLE SERVED IN FY13) 134243 ARTSWORK - THROUGH THESE SUMMER EMPLOYMENT PROGRAMS, TEENS BECOME APPRENTICES TO WORKING ARTISTS TO CREATE COMMISSIONED WORKS OF ART. THE YOUTH DEVELOP ARTISTIC KNOWLEDGE AND TALENTS PLUS RECEIVE FOCUSED EMPLOYMENT-SKILLS TRAINING. EXPERIENTIAL LEARNING INCLUDES CREATING ART (E.G. THEATER, MOSAIC, CREATIVE WRITING), BUSINESS SKILLS (E.G. PUBLICIZING A SHOW), EMPLOYMENT SKILLS (E.G. CREATING A RESUME). (60 TEENS AND 320 COMMUNITY MEMBERS SERVED IN FY 2013) 99566 ARTS IN HEALTHCARE AND ARTFUL AGING: THE JOY AND FULFILLMENT THAT COMES FROM THE ART-CREATION EXPERIENCE IS BROUGHT TO PEOPLE IN PEDIATRIC HOSPITALS AND SENIOR LIVING CENTERS. PEOPLE FIND ENJOYMENT AND MEANINGAS WELL AS RELIEF FROM ENDLESS ROUNDS OF TESTS, NEEDLES AND BOREDOMTHROUGH PARTICIPATORY ARTS EXPERIENCES. (8,900 PEOPLE SERVED IN FY 2013) 99566 830939 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 78 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X X JEFF HELMEKE 6512923249 75 5TH STREET WEST SUITE 304 SAINT PAUL MN 55102 CHERYL BOCK 1.00 X X 0 0 0 MIMI STAKE 1.00 X X 0 0 0 DIANE S JOHNSON 1.00 X X 0 0 0 PAMELA JOHNSON 1.00 X X 0 0 0 IRENE SUDDARD 1.00 X X 0 0 0 RODERIC HERNUB SOUTHALL 1.00 X 0 0 0 NASIR RAJA 1.00 X 0 0 0 MARTA CHOU 1.00 X 0 0 0 ROBERT ERICKSON 1.00 X 0 0 0 CHRISTINA KOPPANG 1.00 X 0 0 0 THERESA MURRAY 1.00 X 0 0 0 CELENA PLESHA 1.00 X 0 0 0 LOUIS PORTER II 1.00 X 0 0 0 SUSAN ROTILIE 1.00 X 0 0 0 MICHELLE SILVERMAN 1.00 X 0 0 0 YVETTE TROTMAN 1.00 X 0 0 0 BOB OLSEN 40.00 X X 72830 0 8279 DAWNE BROWN WHITE 40.00 X X 0 0 0 RICHARD RUVELSON 1.00 X 0 0 0 DIANE KUHLMAN 1.00 X 0 0 0 PATRICIA ROSSEZ 1.00 X 0 0 0 THERESE RISCHE 1.00 X 0 0 0 72830 0 8279 0 0 0 0 0 17439 133663 596740 11740 747842 PROGRAM SERVICE FEES 900099 298912 298912 298912 2424 2424 6339 17439 6339 0 1049178 298912 0 2424 X 161475 161475 292722 224368 29084 39270 40620 13975 24759 1886 23895 17830 3012 3053 27529 27529 8005 15 7783 207 311776 300277 3298 8201 4718 3302 1380 36 43827 28678 5290 9859 20312 15452 2068 2792 18822 14319 1916 2587 10495 8827 1096 572 2027 2027 7476 5687 761 1028 3239 2464 330 445 SUPPLIES AND EXHIBITS 26944 23729 2444 771 BAD DEBTS 10536 10236 300 MISCELLANEOUS 4903 305 4563 35 1019321 830939 117340 71042 94697 165314 1000 125934 149604 46214 15689 11455 9835 72523 48401 31599 24122 221361 31308 531260 396872 65924 48255 269278 178304 1710 3702 36702 338904 264971 X -137868 -227418 142440 171535 187784 187784 192356 131901 531260 396872 X 29857 7275 -101667 4080 X X 0 1 X 1 0 X 1473641 984273 1046214 872133 736335 5112596 1473641 984273 1046214 872133 736335 5112596 1622387 3490209 9117 8362 7340 6249 2424 33492 5146088 1848977 0.67820 0.63940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 72523 48401 24122 24122 FISCAL AGENCY PAYABLE 36702 36702 X 1080178 7275 19645 4080 31000 1049178 0 1049178 1038966 19645 19645 1019321 0 1019321 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: COMPAS IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE MINNESOTA STATUTES, EXCEPT TO THE EXTENT IT HAS TAXABLE INCOME THAT IS NOT RELATED TO ITS TAX EXEMPT PURPOSE. COMPAS DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN 2013 AND 2012. MANAGEMENT BELIEVES COMPAS DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE THE CURRENT AND THREE PREVIOUS YEARS RETURNS. COMPAS IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. DURING 2013 IT WAS DETERMINED THAT THE FISCAL AGENCY FUNDS HELD BY COMPAS WERE NOT ACCURATELY REFLECTED IN PRIOR YEAR FINANCIAL STATEMENTS. THE REPORTED LIABILITY FOR FUNDS HELD BY COMPAS AS A FISCAL AGENT OF $3,702 WAS UNDERSTATED BY $101,667. THE UNDERSTATEMENT REPRESENTS A CUMULATIVE AMOUNT OF FUNDS RECEIVED BY COMPAS IN PRIOR YEARS, AWARDED BY THE FUNDER, BUT NOT PAID OUT DUE TO UNFULFILLED AWARD REQUIREMENTS. PARK SQUARE THEATER 23778 17439 6339 675 1685 2678 1302 23778 17439 6339 675 1685 2678 1302 6340 -1 1 ARTS MIDWEST ARTSLAB 2908 HENNEPIN AVENUE 200 MINNEAPOLIS MN 55408 411000424 501(C)3 135000 ARTS GRANT 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE ONLY GIVEN TO 501(C)3 ARTS ORGANIZATIONS. ARTS ORGANIZATIONS START TO APPLY FOR THESE GRANTS IN OCTOBER. THERE IS A LIST OF DOCUMENTS THAT ORGANIZATIONS MUST SUBMIT ALONG WITH THEIR APPLICATION - THESE ITEMS INCLUDE A PROPOSAL NARRATIVE, ORGANIZATION BUDGET, BUDGET NOTES, PARTS OF THEIR 990, LETTER OF SUPPORT, CONTACT SHEET, BOARD OF DIRECTORS LIST, AND IRS DETERMINATION LETTER. THESE REQUIRED DOCUMENTS ARE NOT ALWAYS THE SAME FROM YEAR TO YEAR. AFTER OCTOBER, A PANEL OF PEOPLE IS SELECTED WHO WILL ULTIMATELY DECIDE WHO THE GRANTS ARE AWARDED TO. THE TOTAL AMOUNT OF MONEY TO BE SPLIT AMONGST FOUR GRANT AREAS IS DETERMINED: PROGRAM SUPPORT FOR ORGANIZATIONS IN THE TWIN CITIES, PROGRAM SUPPORT FOR ORGANIZATIONS IN GREATER MINNESOTA, GENERAL OPERATING SUPPORT FOR ORGANIZATIONS IN THE TWIN CITIES, AND GENERAL OPERATING SUPPORT FOR ORGANIZATIONS IN GREATER MINNESOTA. IN MARCH, THE POOL OF APPLICATIONS AND SUPPORTING PAPERWORK IS SENT TO THE PANEL MEMBERS FOR REVIEW AND RANKING. IN MAY, THE DECISIONS ARE MADE ON WHO THE GRANTS WILL BE AWARDED TO AND HOW MUCH. AWARD LETTERS AND UNSIGNED CONTRACTS ARE SENT OUT TO THE RESPECTIVE ORGANIZATIONS AT THAT TIME. WHEN THE SIGNED CONTRACT IS RECEIVED, COMPAS MAILS OUT A CHECK FOR 75% OF THE GRANT FUNDS. THE REMAINING 25% OF THE GRANT FUNDS ARE SENT UPON RECEIPT OF A FINAL REPORT. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT REVIEWS A DRAFT OF THE FORM 990. THE DRAFT IS THEN PRESENTED TO THE AUDIT/FINANCE COMMITTEE FOR A DETAILED PRESENTATION AND REVIEW. THE AUDIT/FINANCE COMMITTEE THEN RECOMMEND APPROVAL TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY PERSONNEL ARE COVERED BY THE POLICY. THE MEMBERS SIGN A CONFLICT OF INTEREST POLICY EVERY YEAR. AT THE START OF EVERY MEETING THERE WILL BE A STANDING AGENDA ITEM TO ALLOW DISCLOSURES OF CONFLICTS OF INTEREST IN THE AGENDA ITEMS. THE BOARD AND EXECUTIVE DIRECTOR REVIEW CONFLICTS AND DETERMINE WHETHER CONFLICT OF INTEREST EXISTS. THE BOARD AND KEY STAFF MEMBER SHALL REFRAIN FROM VOTING ON ANY SUCH TRANSACTION WHERE A CONFLICT EXISTS, PARTICIPATING IN DELIBERATIONS CONCERNING THE TRANSACTIONS, OR USING PERSONAL INFLUENCE IN ANY WAY IN THE MATTER, AND SUCH ACTION SHALL BE RECORDED IN THE MINUTES OF THE MEETING AT WHICH IT IS MADE. FORM 990, PART VI, SECTION B, LINE 15A THE PERSONNEL COMMITTEE OF THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND USES THE MN COUNCIL OF NONPROFITS ANNUAL SALARY SURVEY TO COMPARE THE PROPOSED SALARY OF THE EXECUTIVE DIRECTOR. THE PERSONNEL COMMITEE RECOMMENDS THE EXECUTIVE DIRECTOR'S SALARY TO THE BOARD FOR FULL APPROVAL. OFFICERS AND KEY EMPLOYEE SALARIES ARE REVIEWED BY THE EXECUTIVE DIRECTOR WHO ALSO USES THE MN COUNCIL OF NONPROFITS ANNUAL SALARY SURVEY TO COMPARE SALARIES FOR THE FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G CONTRACT ARTISTS: PROGRAM SERVICE EXPENSES 273,703. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 273,703. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 26,574. MANAGEMENT AND GENERAL EXPENSES 3,298. FUNDRAISING EXPENSES 8,201. TOTAL EXPENSES 38,073. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: RECOVERIES OF PRIOR YEAR GRANTS 4,080. FORM 990, PAGE 12, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.