CENTRAL PA YOUTH BALLET: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CENTRAL PA YOUTH BALLET (EIN 23-1971982)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-01-15
- IRS object ID
- 201420159349300927
- Schema version
- 2012v2.1
- 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 E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-15T13:08:09-06:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231311005 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYER & RITTER | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 IRVINE ROW | AddressLine1 |
| City | CARLISLE | City |
| State | PA | State |
| ZIP Code | 17013 | 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 | 231971982 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL PENNSYLVANIA YOUTH BALLET | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CENT | NameControl |
| Phone | 7172451190 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 NORTH ORANGE ST NO SUITE3 | AddressLine1 |
| City | CARLISLE | City |
| State | PA | State |
| ZIP Code | 17013 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN STEFFEE | Name |
| Title | TREASURER | Title |
| Phone | 7172451190 | Phone |
| Date Signed | 2014-01-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHARLES R NEBEL JR | Name |
| PTIN | P00143823 | PTIN |
| Phone | 7172493414 | Phone |
| 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 | JOHN STEFFEE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 NORTH ORANGE ST NO SUITE3 | AddressLine1 |
| City | CARLISLE | City |
| State | PA | State |
| ZIP Code | 17013 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3351373 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CPYB.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1955 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | BALLET/ DANCE EDUCATION | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 62 | TotalNbrEmployees |
| Total Nbr Volunteers | 65 | TotalNbrVolunteers |
| Total Gross UBI | 3750 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 269655 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 310149 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2839842 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2959452 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2324 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2935 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 52573 | OtherRevenuePriorYear |
| Other Revenue Current Year | 54486 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3164394 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3327022 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 143604 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 140039 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1357996 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1415386 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 163545 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1753582 | OtherExpensePriorYear |
| Other Expenses Current Year | 1785688 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3255182 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3341113 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -90788 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -14091 | RevenuesLessExpensesCY |
| Total Assets BOY | 1377230 | TotalAssetsBOY |
| Total Assets EOY | 1290687 | TotalAssetsEOY |
| Total Liabilities BOY | 594312 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 519400 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 782918 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 771287 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | ESTABLISHED IN 1955 BY FOUNDING ARTISTIC DIRECTOR MARCIA DALE WEARY, CENTRAL PENNSYLVANIA YOUTH BALLET (CPYB) IS A NATIONALLY AND INTERNATIONALLY RECOGNIZED SCHOOL OF CLASSICAL BALLET HEADQUARTERED IN CARLISLE, PA. OUR THREE-FOLD MISSION IS TO INSPIRE, EDUCATE AND ENRICH THE LIVES OF OUR STUDENTS AND THE REGION THROUGH TRAINING IN AND THE PERFORMANCE OF CLASSICAL BALLET. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1837840 | Expense |
| Grants | 140039 | Grants |
| Revenue | 2584237 | Revenue |
| Description | CPYB IS FIRST AN EDUCATIONAL CENTER DRAWING STUDENTS FROM ACROSS THE NATION AND AROUND THE WORLD TO ITS ACADEMIC YEAR AND SUMMER CLASSICAL BALLET TRAINING PROGRAMS. ACCOMPLISHED FACULTY, EQUIPPED WITH A PROVEN CURRICULUM, TEACH STUDENTS IN THE SCHOOL'S PRESCHOOL, PRIMARY AND PRE-PROFESSIONAL DIVISIONS WITH EACH PROGRAM CHALLENGING STUDENTS AND SUPPORTING THEIR PHYSICAL, MENTAL, ARTISTIC AND EMOTIONAL DEVELOPMENT CONSISTENT WITH THAT LEVEL. SUMMER BALLET PROGRAM STUDENTS PARTICIPATE IN A COMPREHENSIVE CURRICULUM THAT BRINGS TOGETHER THE FINEST IN TECHNIQUE, STRENGTHENING AND ARTISTRY. PERFORMANCE OPPORTUNITIES, CRUCIAL IN THE TRAINING OF A YOUNG DANCER, PROVIDE ACADEMIC YEAR STUDENTS WITH EXPERIENCE IN WORKING WITH CHOREOGRAPHERS ACROSS A BROAD RANGE OF REPERTORY. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 943171 | Expense |
| Revenue | 374438 | Revenue |
| Description | SECOND, AS THE RESIDENT BALLET COMPANY FOR WHITAKER CENTER FOR SCIENCE AND THE ARTS IN HARRISBURG, CPYB ENHANCES THE CULTURAL CLIMATE OF THE SOUTHCENTRAL PENNSYLVANIA REGION THROUGH WORLD-CLASS BALLET PERFORMANCES. IN ADDITION TO COMMISSIONING NEW WORKS BY NATIONALLY RECOGNIZED CHOREOGRAPHERS, CPYB'S VAST REPERTOIRE INCLUDES WORKS BY THE 20TH CENTURY MOST INFLUENTIAL CHOREOGRAPHER, GEORGE BALANCHINE, AND MODERN DANCE LEGEND PAUL TAYLOR, REGARDED BY THE NEW YORK TIMES AS THE "WORLD'S GREATEST LIVING CHOREOGRAPHER." MORE THAN 15,101 PATRONS ANNUALLY ENJOY THE EXHILARATION AND FASCINATION OF CLASSICAL BALLET. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2781011 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 74 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 62 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOARD TREASURER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7172451190 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 NORTH ORANGE ST SUITE 3 | AddressLine1 |
| City | CARLISLE | City |
| State | PA | State |
| ZIP Code | 17013 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| MARCIA DALE WEARY | ||||||
| FOUNDING ARTISTIC DIRECTOR | 45.00 | X | 63000 | 0 | 1680 | |
| HUGH ABERMAN | ||||||
| VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| JOHN STEFFEE | ||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | X |
| TERESA SLOCOMB | ||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | X |
| MARISSA J SHOLLENBERGER | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CHRIS BALDRIDGE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DARLA HOOVER | ||||||
| ASSOCIATE ARTISTIC DIRECTO | 40.00 | X | 46052 | 0 | 2927 | |
| ROBERT GOODLING | ||||||
| PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| PATRICIA HOTTENSTEIN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DAVID HUKILL ESQ | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN KUNKEL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| AMANDA J LAVIS ESQ | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KRISTEN OLEWINE MILKE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MARILYN WARRELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CAROLE YON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CHARLES A HINELINE | ||||||
| CEO | 50.00 | 100625 | 0 | 6432 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 209677 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 11039 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 48036 | FederatedCampaigns |
| Fundraising Events | 31230 | FundraisingEvents |
| All Other Contributions | 230883 | AllOtherContributions |
| Noncash Contributions | 12012 | NoncashContributions |
| Total Contributions | 310149 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| SUMMER PROGRAM BOARD | 711120 | 1298212 | 1298212 | |
| TUITION | 711120 | 1283052 | 1283052 | |
| BALLET PERFORMANCES | 711120 | 364208 | 364208 | |
| STUDIO RENTALS | 711120 | 10230 | 10230 | |
| ADVERTISING | 541800 | 3750 | 3750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2959452 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2946 | TotalRevenueColumn |
| Exclusion | $2,946 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 22 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -11 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -11 | TotalRevenueColumn |
| Exclusion | -$11 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 75842 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 31230 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 24329 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51513 | TotalRevenueColumn |
| Exclusion | $51,513 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 2973 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2973 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2973 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3327022 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2958675 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3750 | UnrelatedBusinessRevenue |
| Exclusion | $54,448 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140039 | Total |
| Program Services | 140039 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 215249 | Total |
| Program Services | 137280 | ProgramServices |
| Management And General | 51979 | ManagementAndGeneral |
| Fundraising | 25990 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1011254 | Total |
| Program Services | 765967 | ProgramServices |
| Management And General | 193437 | ManagementAndGeneral |
| Fundraising | 51850 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7867 | Total |
| Program Services | 7334 | ProgramServices |
| Management And General | 533 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87739 | Total |
| Program Services | 71947 | ProgramServices |
| Management And General | 13238 | ManagementAndGeneral |
| Fundraising | 2554 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93277 | Total |
| Program Services | 74622 | ProgramServices |
| Management And General | 14924 | ManagementAndGeneral |
| Fundraising | 3731 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4016 | Total |
| Management And General | 4016 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16200 | Total |
| Management And General | 16200 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58861 | Total |
| Management And General | 58861 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280166 | Total |
| Program Services | 245514 | ProgramServices |
| Fundraising | 34652 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28458 | Total |
| Program Services | 21397 | ProgramServices |
| Management And General | 5871 | ManagementAndGeneral |
| Fundraising | 1190 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104516 | Total |
| Program Services | 98729 | ProgramServices |
| Management And General | 5173 | ManagementAndGeneral |
| Fundraising | 614 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74178 | Total |
| Program Services | 74178 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4401 | Total |
| Program Services | 2788 | ProgramServices |
| Management And General | 1613 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1006 | Total |
| Program Services | 805 | ProgramServices |
| Management And General | 161 | ManagementAndGeneral |
| Fundraising | 40 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87240 | Total |
| Program Services | 77616 | ProgramServices |
| Management And General | 9624 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14053 | Total |
| Program Services | 11913 | ProgramServices |
| Management And General | 1633 | ManagementAndGeneral |
| Fundraising | 507 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SUMMER PROGRAM EXPENSES | 627358 | 627358 | ||
| SUMMER STAFF | 184687 | 184687 | ||
| GUEST ARTIST AND TEACHE | 80342 | 80342 | ||
| BANK AND CC FEES | 67452 | 53962 | 10792 | 2698 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 152754 | Total |
| Program Services | 104533 | ProgramServices |
| Management And General | 8502 | ManagementAndGeneral |
| Fundraising | 39719 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3341113 | Total |
| Program Services | 2781011 | ProgramServices |
| Management And General | 396557 | ManagementAndGeneral |
| Fundraising | 163545 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 301 | BOY |
| EOY | 300 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 884998 | BOY |
| EOY | 907831 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3680 | BOY |
| EOY | 29794 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51608 | BOY |
| EOY | 678 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11666 | BOY |
| EOY | 11030 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28002 | BOY |
| EOY | 6522 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1579683 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1261816 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 382943 | BOY |
| EOY | 317867 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14032 | BOY |
| EOY | 16665 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1377230 | BOY |
| EOY | 1290687 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 562735 | BOY |
| EOY | 506924 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31577 | BOY |
| EOY | 12476 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 594312 | BOY |
| EOY | 519400 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 692812 | BOY |
| EOY | 655185 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90106 | BOY |
| EOY | 116102 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 782918 | BOY |
| EOY | 771287 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1377230 | BOY |
| EOY | 1290687 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -14091 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 2460 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14032 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 2906 | InvestmentEarningsOrLosses |
| Administrative Expenses | 273 | AdministrativeExpenses |
| End Of Year Balance | 16665 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12714 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 1564 | InvestmentEarningsOrLosses |
| Administrative Expenses | 246 | AdministrativeExpenses |
| End Of Year Balance | 14032 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10998 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 1992 | InvestmentEarningsOrLosses |
| Administrative Expenses | 276 | AdministrativeExpenses |
| End Of Year Balance | 12714 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10633 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 536 | InvestmentEarningsOrLosses |
| Administrative Expenses | 171 | AdministrativeExpenses |
| End Of Year Balance | 10998 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12833 | BeginningOfYearBalance |
| Contributions | 120 | Contributions |
| Investment Earnings Or Losses | -2195 | InvestmentEarningsOrLosses |
| Administrative Expenses | 125 | AdministrativeExpenses |
| End Of Year Balance | 10633 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 478389 | OtherCostOrOtherBasis |
| Depreciation | 396700 | Depreciation |
| Book Value | 81689 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 125453 | OtherCostOrOtherBasis |
| Depreciation | 101504 | Depreciation |
| Book Value | 23949 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 975841 | OtherCostOrOtherBasis |
| Depreciation | 763612 | Depreciation |
| Book Value | 212229 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 317867 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 3449204 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2460 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 108572 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 111032 | RevenueNotRptdF990 |
| Revenue Subtotal | 3338172 | RevenueSubtotal |
| Other Revenues Not Included | -11150 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -11150 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3327022 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3450634 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 108572 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | -10201 | PriorYearAdjustments |
| Other Expenses Included | 11150 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 109521 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3341113 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3341113 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | MANAGEMENT HAS ASSESSED THE ORGANIZATIONS EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF ITS EXEMPT ORGANIZATION STATUS, POTENTIAL FILING REQUIREMENT FOR UNRELATED BUSINESS INCOME AND OTHER TAX POSITIONS THAT COULD RESULT IN INCOME TAX LIABILITIES TO THE ORGANIZATION UPON EXAMINATION BY TAXING AUTHORITIES PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, SUCH THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAX LIABILITIES FROM UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COST -11,150. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COST 11,150. | |
| PART XII, LINE 4B AND XIII, LINE 2D REPRESENT FUNDRAISING COST OF GOODS SOLD. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | NONDISCRIMINATION POLICY IS LISTED IN VARIOUS NEWSPAPER ADVERTISEMENTS, BROCHURES, AND PROMOTIONAL MATERIALS. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | GRANTS HAVE BEEN AWARDED FROM THE PA COUNCIL ON THE ARTS TO SUPPORT THE ORGANIZATION'S ACTIVITIES, INCLUDING THE DISCOVER DANCE PROGRAM. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GALA | NameOfEvent1 |
| Gross Receipts Event1 | 82300 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 31230 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 51070 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 11150 | OtherDirectExpensesEvent1 |
| Name Of Event2 | CLOTHING/MERCH SALES | NameOfEvent2 |
| Gross Receipts Event2 | 24772 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 24772 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 13179 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 107072 | GrossReceiptsTotal |
| Charitable Contributions Total | 31230 | CharitableContributionsTotal |
| Gross Revenue Total Events | 75842 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 24329 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 24329 | DirectExpenseSummaryEvents |
| Net Income Summary | 51513 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (7 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS, ACADEMIC YEAR HOUSING | 4 | 11595 |
| SCHOLARSHIPS, SUMMER PROGRAM TUITION | 40 | 24830 |
| SCHOLARSHIPS, SUMMER PROGRAM HOUSING | 22 | 7000 |
| SCHOLARSHIPS, DISCOVER DANCE | 18 | 39578 |
| SCHOLARSHIPS, CHANGING LIVES | 21 | 30256 |
| SCHOLARSHIPS, ADOPT-A-DANCER | 4 | 6210 |
| SCHOLARSHIPS, MALE SCHOLARSHIP | 3 | 20570 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANTS DISTRIBUTED BY THE ORGANIZATION ARE APPLIED DIRECTLY AGAINST THE STUDENTS' TUITION. FUNDS ARE NOT EVER PAID DIRECTLY TO THE RECIPIENT. THE RECIPIENT IS NOTIFIED OF THE SCHOLARSHIP BY WRITTEN COMMUNICATION. ADDITIONALLY, THE ORGANIZATION PROVIDES A DISCOUNT TO FAMILIES WITH MORE THAN ONE MEMBER PARTICIPATING IN THE PROGRAM. THE ORGANIZATION UNDERSTANDS THE STRAIN ON FINANCES OF MULTIPLE FAMILY MEMBERS PARTICIPATING IN THE PROGRAM AND THIS PROVIDES SOME RELIEF. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARCIA DALE WEARY | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER, ARTISTIC DIRECTOR | Relationship |
| Amount Of Transaction | 25320 | AmountOfTransaction |
| Description Of Transaction | RENTAL OF STUDIO | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT OF THE 990 IS PROVIDED TO THE TREASURER AND PRESIDENT FOR THOROUGH REVIEW, THEN AFTER ADJUSTMENTS ARE MADE, THE DRAFT IS PRESENTED TO THE BOARD AND APPROVED. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE YEARLY IN JANUARY. THE FINANCE MANAGER COLLECTS THOSE FORMS AND NOTES ANY IDENTIFIED RELATED PARTIES TO MONITOR TRANSACTIONS THROUGHOUT THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE REVIEW OF COMPENSATION ARRANGEMENT SHALL BE BY THE BOARD. THE BOARD SHALL BE COMPRISED OF THOSE BOARD MEMBERS WHO ARE DISINTERESTED AND DETACHED FROM THE DISQUALIFIED PERSON INVOLVED IN THE TRANSACTION. THE MEMBERS OF THE BOARD MAY NOT HAVE ANY PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENT. SINCE THE BOARD SHALL BE DISINTERESTED, THE BOARD MAY BE DIFFERENTLY CONSTITUTED DEPENDING UPON THE TRANSACTION ARRANGEMENT UNDER REVIEW. A SUBORDINATE OF A DISQUALIFIED PERSON MAY NOT SIT ON THE BOARD WHEN THE DISQUALIFIED PERSONS COMPENSATION ARRANGEMENT IS UNDER REVIEW. THE BOARD SHALL USE COMPARABILITY DATA PRIOR TO THE APPROVAL OF ANY COMPENSATION ARRANGEMENTS. THE DATA SHALL INCLUDE BUT IS NOT LIMITED TO: 1. INDUSTRY SURVEYS; 2. DOCUMENTED COMPENSATION OF PERSONS IN SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. (E.G. DATA CAN BE OBTAINED BY DOCUMENTED PHONE CALLS); OR 3. COMPENSATION STUDIES. IF AN OUTSIDE CONSULTANT IS USED TO PERFORM A COMPENSATION STUDY OR TO DETERMINE THE REASONABLENESS OF THE COMPENSATION, THE CONSULTANTS SHOULD BE "TRULY" INDEPENDENT, E.G., NOT HAD DEALINGS WITH THE EMPLOYEE IN QUESTION FOR MORE THAN A YEAR, AND PREFERABLY FOR THREE YEARS, AND BE SUPERVISED BY NON-EMPLOYEE MEMBERS OF THE BOARD. WHEN USING COMPENSATION STUDIES IT IS IMPORTANT THAT THE STUDIES INCLUDE THE FOLLOWING: - A COMPLETE LIST OF THE NAMES OF EACH COMPARED ORGANIZATION; - IDENTIFICATION OF EACH COMPARED ORGANIZATION AS FOR-PROFIT OR TAX-EXEMPT; - THE ANNUAL REVENUES OF EACH COMPARED ORGANIZATION; - THE NUMBER OF EMPLOYEES EACH COMPARED ORGANIZATION HAS; - THE STANDARD INDUSTRY CODE OF EACH FOR-PROFIT COMPARED ORGANIZATION; - THE NATIONAL TAXONOMY OF EXEMPT ENTITIES CODE OF EACH COMPARED EXEMPT ORGANIZATION; AND - A BREAKDOWN OF THE COMPENSATION PACKAGE OF EACH EXECUTIVE IN EACH COMPARED ORGANIZATION INCLUDING CURRENT SALARY, ANNUAL INCENTIVE COMPENSATION, BONUSES, DEFERRED COMPENSATION, LONG-TERM INCENTIVE COMPENSATION, VALUE OF FRINGE BENEFITS, PENSION BENEFITS, SUPPLEMENTAL RETIREMENT BENEFITS, SEVERANCE COMPENSATION, THE VALUE OF STOCK OPTIONS, AND CONSULTING FEES RECEIVED. IT IS THE RESPONSIBILITY OF THE BOARD TO ADEQUATELY DOCUMENT, PREFERABLY IN THE FORM OF MINUTES, THE BASIS FOR ITS DETERMINATION. THIS DOCUMENTATION MUST BE CONCURRENT WITH THE DECISION AND SHALL BE CREATED NO LATER THAN 60 DAYS AFTER THE COMPENSATION APPROVAL. THE DOCUMENTATION MUST INCLUDE THE FOLLOWING: 1. THE TERMS OF THE TRANSACTION AND THE APPROVAL DATE. 2. THE MEMBERS OF THE BOARD WHO WERE IN ATTENDANCE AND THOSE WHO WERE ABSENT AND WHETHER THEY VOTED FOR OR AGAINST THE ARRANGEMENT. 3. THE COMPARABILITY DATA THAT WAS RELIED UPON BY THE BOARD IN MAKING ITS DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE OBTAINED AT CPYB'S OFFICE UPON REQUEST. |
| PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR |
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