PORTSMOUTH MUSIC AND ARTS CENTER INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- PORTSMOUTH MUSIC AND ARTS CENTER INC (EIN 22-3883953)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-01-08
- IRS object ID
- 201330109349300408
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-08T09:29:28-07:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223883953 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTSMOUTH MUSIC AND ARTS CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PORT | NameControl |
| Phone | 6034314278 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 Albany Street | AddressLine1 |
| City | Portsmouth | City |
| State | NH | State |
| ZIP Code | 03801 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Russell Grazier Jr | Name |
| Title | Executive Director | Title |
| Phone | 6034314278 | Phone |
| Date Signed | 2013-01-08 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Russell B Grazier Jr | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 Kearsarge Way | AddressLine1 |
| City | Portsmouth | City |
| State | NH | State |
| ZIP Code | 03801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 450528 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.pmaconline.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | NH | StateLegalDomicile |
| Activity Or Mission Description | Music and fine arts instruction: The Portsmouth Music and Arts Center currently provides weekly music and visual arts education to approximately 400 students aged 4 to 80 years, who travel to our Portsmouth facility from more than 25 communities in three states for Private Music and Visual Arts Lessons, Group Music and Visual Arts Classes, Ensembles, Summer Camps, and Music and Art Therapy. Our faculty and students serve an additional 5,000 community members state wide with approximately 25 annual performances, guest artist clinics, school outreach performances, and exhibitions of artwork by students. Our students have been the recipients of such prestigious recognition as participation in NH, Maine, and Massachusetts All-State and All-District ensembles and are leaders in their school music and visual arts programs. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 39 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | -168 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 48684 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 75239 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 337331 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 352106 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 19311 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13742 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 405326 | TotalRevenuePriorYear |
| Total Revenue Current Year | 441087 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 316450 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 322980 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 1875 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 28832 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 56659 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 92417 | OtherExpensePriorYear |
| Other Expenses Current Year | 107953 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 410742 | TotalExpensesPriorYear |
| Total Expenses Current Year | 459765 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5416 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -18678 | RevenuesLessExpensesCY |
| Total Assets BOY | 118178 | TotalAssetsBOY |
| Total Assets EOY | 174290 | TotalAssetsEOY |
| Total Liabilities BOY | 124592 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 164875 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -6414 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9415 | NetAssetsOrFundBalancesEOY |
| Mission Description | To build community through the arts by providing all people with the opportunity to achieve their full creative potential, regardless of their age, ability, or economic status. We accomplish this through high quality music and visual arts education programs and by creating ensemble, performance, and exhibition opportunities for students, professionals, and audiences. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 242391 | Expense |
| Grants | 0 | Grants |
| Revenue | 269813 | Revenue |
| Description | Individual Instruction in music. Portsmouth Music and Arts Center provides individual instruction in a wide variety of music instruments and voice for community members ages five and up, including adults. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 66830 | Expense |
| Grants | 0 | Grants |
| Revenue | 57829 | Revenue |
| Description | Music Ensemble Instruction. Portsmouth Music and Arts Center offers several educational music ensembles taught by our professional faculty. Ensembles include youth orchestra, teen jazz band, youth rock bands, and many adult community ensembles including flute choir, saxophone ensemble, bluegrass ensemble, concert band, jazz big band, blues band and more. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 29537 | Expense |
| Grants | 0 | Grants |
| Revenue | 24464 | Revenue |
| Description | Visual Arts Instruction. Portsmouth Music and Art Center offers a wide variety of art classes as well as individual instruction. Classes are in a variety of medium, including but not limited to drawing, painting, printmaking, collage, sculpture, photography, and more. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 338758 | 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 | 0 | 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 | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | 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 | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 1 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | 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 | 0 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 39 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| 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 |
| Form8899 Filed | 1 | Form8899Filed |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | NH | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Russell B Grazier Jr | NamePerson |
| Telephone Number | 6034314278 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 Albany Street | AddressLine1 |
| City | Portsmouth | City |
| State | NH | State |
| ZIP Code | 03801 | ZIPCode |
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 | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Maria Sillari | |||||||
| President | 8 | X | 0 | 0 | 0 | ||
| Christina Rodgers | |||||||
| Secretary | 2 | X | 0 | 0 | 0 | ||
| Darlene Furbush Ouellett | |||||||
| Board Member | 1 | X | 0 | 0 | 0 | ||
| Sanford Roberts | |||||||
| Board Member | 2 | X | 0 | 0 | 0 | ||
| Stan Boduch | |||||||
| Tresurer | 3 | X | 0 | 0 | 0 | ||
| Thomas Manzi | |||||||
| Vice President | 1 | X | 0 | 0 | 0 | ||
| Mark Cross-Powers | |||||||
| Board Member | 1 | X | 0 | 0 | 0 | ||
| Dan Carchidi | |||||||
| Board Member | 2 | X | 0 | 0 | 0 | ||
| Steve Scott | |||||||
| Board Member | 3 | X | 0 | 0 | 0 | ||
| Michael Dailey | |||||||
| Board Member | 1 | X | 0 | 0 | 0 | ||
| Russell B Grazier Jr | |||||||
| Executive Director | 40 | 58180 | 0 | 0 | X | X | |
| Katherine B Grazier | |||||||
| Director of Administration | 40 | 35534 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 93714 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | 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 | 0 | FederatedCampaigns |
| Membership Dues | 0 | MembershipDues |
| Fundraising Events | 0 | FundraisingEvents |
| Related Organizations | 0 | RelatedOrganizations |
| Government Grants | 0 | GovernmentGrants |
| All Other Contributions | 75239 | AllOtherContributions |
| Noncash Contributions | 8466 | NoncashContributions |
| Total Contributions | 75239 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Tuition | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 352106 | TotalRevenueColumn |
| Related Or Exempt Function Income | 352106 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 352106 | TotalProgramServiceRevenue |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 0 | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 5948 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 0 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 6116 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -168 | TotalRevenueColumn |
| Unrelated Business Revenue | -168 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 17235 | GrossIncomeGaming |
| Gaming Direct Expenses | 3325 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13910 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13910 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 441087 | TotalRevenueColumn |
| Related Or Exempt Function Income | 366016 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -168 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93713 | Total |
| Program Services | 51611 | ProgramServices |
| Management And General | 22518 | ManagementAndGeneral |
| Fundraising | 19584 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203374 | Total |
| Program Services | 193924 | ProgramServices |
| Management And General | 9450 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25893 | Total |
| Program Services | 21416 | ProgramServices |
| Management And General | 2827 | ManagementAndGeneral |
| Fundraising | 1650 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28832 | Total |
| Fundraising | 28832 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1175 | Total |
| Program Services | 1175 | ProgramServices |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5590 | Total |
| Program Services | 5590 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40512 | Total |
| Program Services | 20973 | ProgramServices |
| Management And General | 14224 | ManagementAndGeneral |
| Fundraising | 5315 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 270 | Total |
| Management And General | 270 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42601 | Total |
| Program Services | 38341 | ProgramServices |
| Management And General | 2982 | ManagementAndGeneral |
| Fundraising | 1278 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 113 | Total |
| Management And General | 113 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2348 | Total |
| Management And General | 2348 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 913 | Total |
| Management And General | 913 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5728 | Total |
| Program Services | 5728 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7092 | Total |
| Management And General | 7092 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Membership Dues | 886 | 0 | 886 | 0 |
| Miscellaneous | 725 | 0 | 725 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 459765 | Total |
| Program Services | 338758 | ProgramServices |
| Management And General | 64348 | ManagementAndGeneral |
| Fundraising | 56659 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6159 | BOY |
| EOY | 20209 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 492 | BOY |
| EOY | 494 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1975 | BOY |
| EOY | 37373 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62103 | BOY |
| EOY | 67585 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8077 | BOY |
| EOY | 4658 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 62285 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 20404 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37282 | BOY |
| EOY | 41881 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2090 | BOY |
| EOY | 2090 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118178 | BOY |
| EOY | 174290 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11411 | BOY |
| EOY | 12614 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78798 | BOY |
| EOY | 117872 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32000 | BOY |
| EOY | 32000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2383 | BOY |
| EOY | 2389 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124592 | BOY |
| EOY | 164875 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -8389 | BOY |
| EOY | -27957 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1975 | BOY |
| EOY | 37372 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -6414 | BOY |
| EOY | 9415 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118178 | BOY |
| EOY | 174290 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -18678 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 34507 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| 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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 62285 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 20404 | Depreciation |
| Book Value | 41881 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 41881 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Gift Certificates | Description |
| Amount | $2,389 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2389 | TotalOfAmounts |
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 | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchE_P01_S00_L03 | Identifier |
| Return Reference | Schedule E, Part I, Line 3 | ReturnReference |
| Explanation | Statement is included in press releases about our education programs to local newspapers. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Full Circle Consulting | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 South Main St | AddressLine1 |
| Address Line2 | Unit 7 PMB 247 | AddressLine2 |
| City | Concord | City |
| State | NH | State |
| ZIP Code | 03301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital Campaign consultant services for campaign raising funds to move Portsmouth Music and Arts Center to a new building. Consultant worked with our staff and board of directors to create a fundraising plan of action for our capital campaign, but did not solicit any funds. All fundraising was implemented by staff and board members. | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 28832 | AmountRetainedByContractor |
| Net To Organization | -28832 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 0 | TotalGrossReceipts |
| Total Retained By Contractors | 28832 | TotalRetainedByContractors |
| Total Net To Organization | -28832 | TotalNetToOrganization |
| Licensed States | NH | LicensedStates |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 17235 | GrossRevenueOtherGaming |
| Rent Facility Costs Other Gaming | 3000 | RentFacilityCostsOtherGaming |
| Other Direct Expenses Other Gaming | 325 | OtherDirectExpensesOtherGaming |
| Gross Revenue Total Gaming | 17235 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 0 | CashPrizesTotalGaming |
| Non Cash Prizes Total Gaming | 0 | NonCashPrizesTotalGaming |
| Rent Facility Costs Total Gaming | 3000 | RentFacilityCostsTotalGaming |
| Other Direct Expenses Total Gaming | 325 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 3325 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 13910 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | NH | StatesWhereGamingConducted |
| Licensed | 0 | Licensed |
| Explanation If No | In the state of New Hampshire our organization participated in a legal 10-day Poker Room fundraiser that is regulated by the Secretary of State. The Poker fundraiser listed in Schedule G, Part III, Line 1 was operated by a licensed poker room in the state of New Hampshire and approved by the Secretary of State's office. | ExplanationIfNo |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 0 | PercentageOfGamingOwnFacility |
| Percentage Of Gaming Othr Facility | 1 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | Russell B Grazier Jr | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 Kearsarge Way | AddressLine1 |
| City | Portsmouth | City |
| State | NH | State |
| ZIP Code | 03801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 1 | ContractWith3rdPartyForGamRev |
| Amt Of Gaming Revenue Recvd By Org | 17235 | AmtOfGamingRevenueRecvdByOrg |
| Amt Of Gaming Revenue Retnd By3 Prty | 31995 | AmtOfGamingRevenueRetndBy3Prty |
Name Of Third Party Business NameOfThirdPartyBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Seacoast Fundraising LLC | BusinessNameLine1 |
Address Of Third Party US AddressOfThirdPartyUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Lafayette Road | AddressLine1 |
| City | Hampton Falls | City |
| State | NH | State |
| ZIP Code | 03844 | ZIPCode |
Gaming Manager Name Business GamingManagerNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Seacoast Fundraising LLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Manager Compensation | 3000 | GamingManagerCompensation |
| Gaming Manager Services Provided | The hall space, tables and chairs sufficient for the conduct of the games of chance which shall include heat, lights, and restroom facilities sufficient for the seating capacity of the hall, snow removal, and trash removal and overall janitorial services sufficient to return the hall to a condition clean and proper for conduction of business. Additionally, Seacoast Fundraising LLC met all staffing needs for conducting the charitable gaming fundraiser, with PMAC board of directors volunteers present for the fundraiser as required by law. | GamingManagerServicesProvided |
| Gaming Manager Is Ind Contractor | X | GamingManagerIsIndContractor |
| Charitable Distrib Required | 1 | CharitableDistribRequired |
| Amount Distributed | 17235 | AmountDistributed |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchG_P03_S00_L17b | Identifier |
| Return Reference | Schedule G, Part III, Line 17b | ReturnReference |
| Explanation | The entire charity portion of the Seacoast Fundraising LLC charitable gaming event was used for the Portsmouth Music and Arts Center's exempt activities during the tax year. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0A_L02 | Form 990, Part VI, Section A, Line 2 | Executive Director Russell B. Grazier, Jr. is married to Director of Administration Katherine Grazier. Both are paid key employees. |
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | A copy of the 990 is reviewed and approved by the Finance Committee and then reviewed and approved by the full Board of Directors before being filed. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | At our annual board retreat in June, board members declare a conflict of interest, if applicable, according to PMAC Bylaws and in compliance with RSA 7:19-A. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | A. The Executive Director writes a self-evaluation including a status report on strategic plan goals. Which is submitted to the full board of directors. B. The Executive Director presents an annual "state of PMAC" address for the board of directors at the annual meeting in October outlining progress on all strategic plan goals and Executive Director goals. C. The president of the Board of Directors circulates an Executive Director evaluation form to the full board of directors soliciting feedback on job performance and compiles all data from these forms. D. The Executive Committee meets to review all data from the Executive Directors self-evaluation and the board evaluation forms. E. The Executive Committee meets with the Executive Director to discuss the evaluation, using all feedback as a guide. F. The Executive Committee prepares a written document summarizing the evaluation and making a recommendation for the board on the coming year's compensation. G. The Board meets in Executive Session with no staff present to discuss and finalize the evaluation. The board makes a decision by vote on compensation for the executive director in the coming year based on all feedback and the evaluation. H. The Executive Director evaluation is an ongoing process throughout the year and the board president may call an executive session without staff present at any time throughout the year to solicit feedback from board members that can contribute to the annual evaluation. I. This process takes place annually and was most recently completed in December 2011. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | Portsmouth Music and Arts Center allows the public access to its governing documents, conflict of interest policies, and financial statements upon request. |
| F990_P11_S00_L05 | Form 990, Part XI, Line 5 | Form 990 Part XI $29,919 Use Restricted Restricted Assets, $7453 Time Restricted Assets ($1,975) Released from Restrictions, ($890) Unrealized Loss |
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