BAY STATE PERFORMING ARTS INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BAY STATE PERFORMING ARTS INC (EIN 52-1255775)
Tax period: 2011-09-01 to 2012-08-31
Filed: 2013-07-15
IRS object ID: 201331969349300613
Schema version: 2011v1.5
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	2013-07-15T08:15:14-05:00	Timestamp
Tax Period End Date	2012-08-31	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	2011-09-01	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	2013-07-10	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	2013-07-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	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	601909	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 WORKS TO CREATE A MORE TOLERANT SOCIETY THROUGH THE POWER OF MUSIC.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	6	TotalNbrEmployees
Total Nbr Volunteers	200	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	192362	ContributionsGrantsPriorYear
Contributions Grants Current Year	235375	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	278998	ProgramServiceRevenuePriorYear
Program Service Revenue CY	256900	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	38757	OtherRevenuePriorYear
Other Revenue Current Year	51305	OtherRevenueCurrentYear
Total Revenue Prior Year	510117	TotalRevenuePriorYear
Total Revenue Current Year	543580	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	252339	SalariesEtcPriorYear
Salaries Etc Current Year	287506	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	85011	TotalFundrsngExpCurrentYear
Other Expense Prior Year	284942	OtherExpensePriorYear
Other Expenses Current Year	303182	OtherExpensesCurrentYear
Total Expenses Prior Year	537281	TotalExpensesPriorYear
Total Expenses Current Year	590688	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-27164	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-47108	RevenuesLessExpensesCY
Total Assets BOY	60315	TotalAssetsBOY
Total Assets EOY	29224	TotalAssetsEOY
Total Liabilities BOY	81510	TotalLiabilitiesBOY
Total Liabilities EOY	97527	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-21195	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-68303	NetAssetsOrFundBalancesEOY
Mission Description	BOSTON GAY MEN'S CHORUS WORKS TO CREATE A MORE TOLERANT SOCIETY THROUGH THE POWER OF MUSIC.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	353150	Expense
Revenue	231590	Revenue
Description	SIGNIFICANT FY2012 ACTIVITIES INCLUDED THE SUCCESSFUL PERFORMANCE OF NINE CHORAL MUSIC CONCERTS IN BOSTON, INCLUDING THE LOCAL PREMIERE OF "FOR A LOOK OR A TOUCH" BY JAKE HEGGIE AND GENE SCHEER, BASED ON ENTRIES FROM MANFRED LEWIN'S JOURNAL IN THE HOLOCAUST MEMORIAL MUSEUM IN WASHINGTON, D.C. AND INTERVIEWS FROM THE FILM PARAGRAPH 175. THE CHORUS CONDUCTED SEVERAL OUTREACH EFFORTS, RAISING AWARENESS AND CRITICAL FUNDS FOR GSAS IN GROTON AND AROUND THE STATE. PERFORMED AT GALA FESTIVAL IN DENVER, COLORADO IN JULY.	Description
Total Program Service Expense	353150	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
Transaction Related Entity	false	TransactionRelatedEntity
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	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	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 (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
AL INGRAM
PRESIDENT	10.00	X	X	0	0	0
LAURA DEVEAU
VICE PRESIDE	5.00	X	X	0	0	0
FREDERICK J HEINRICHS
TREASURER	4.00	X	X	0	0	0
TODD KATZMAN
SECRETARY	4.00	X	X	0	0	0
KEVIN BLEYLE
DIRECTOR	4.00	X		0	0	0
PETER CROSBY
DIRECTOR	4.00	X		0	0	0
STEVEN GOECKE
DIRECTOR	4.00	X		0	0	0
MICHAEL LOMBO
DIRECTOR	4.00	X		0	0	0
SHAWN MCCARTEE
DIRECTOR	4.00	X		0	0	0
KILIAN MELLOY
DIRECTOR	4.00	X		0	0	0
JOHN MORAN
DIRECTOR	4.00	X		0	0	0
AL O'CONNELL
DIRECTOR	4.00	X		0	0	0
KEVIN RICE
DIRECTOR	4.00	X		0	0	0
JOHN STRUMWASSER
FORMER EXEC	40.00		X	30970	0	0
STEVEN SMITH
FORMER EXEC	40.00		X	11118	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	42088	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	235375	AllOtherContributions
Total Contributions	235375	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAMS	231590	231590
MEMBERSHIP DUES	25310	25310

Field	Value	IRS element (for citing)
Total Program Service Revenue	256900	TotalProgramServiceRevenue
Gross Income Fundraising Events	85125	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	45741	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	39384	TotalRevenueColumn
Exclusion	$39,384	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	14309	GrossSalesOfInventory
Cost Of Goods Sold	12588	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1721	TotalRevenueColumn
Exclusion	$1,721	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	ADVERTISING REVENUE	Description
Total Revenue Column	10200	TotalRevenueColumn
Exclusion	$10,200	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	10200	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	543580	TotalRevenueColumn
Related Or Exempt Function Income	256900	RelatedOrExemptFunctionIncome
Exclusion	$51,305	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	244983	Total
Program Services	106483	ProgramServices
Management And General	73832	ManagementAndGeneral
Fundraising	64668	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	19080	Total
Program Services	9655	ProgramServices
Management And General	5049	ManagementAndGeneral
Fundraising	4376	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	23443	Total
Program Services	10315	ProgramServices
Management And General	7033	ManagementAndGeneral
Fundraising	6095	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	11133	Total
Management And General	11133	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	37168	Total
Program Services	36565	ProgramServices
Fundraising	603	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	17148	Total
Program Services	3786	ProgramServices
Management And General	7807	ManagementAndGeneral
Fundraising	5555	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	82265	Total
Program Services	61221	ProgramServices
Management And General	21044	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3678	Total
Program Services	3678	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	3958	Total
Management And General	3958	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CONCERT PRODUCTIONS	104980	104980
SERVICE CHARGES	14605	8200	2891	3514
INVENTORY WRITE DOWN	12679		12679
TELEPHONE AND INTERNET	5654		5654

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	8940	Total
Program Services	8267	ProgramServices
Management And General	473	ManagementAndGeneral
Fundraising	200	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	590688	Total
Program Services	353150	ProgramServices
Management And General	152527	ManagementAndGeneral
Fundraising	85011	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	12989	BOY
EOY	24236	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	36	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	750	BOY
EOY	479	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	11668	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	29389	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4870	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1461	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4383	BOY
EOY	3409	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	60315	BOY
EOY	29224	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	54410	BOY
EOY	56558	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1250	BOY
EOY	10013	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	25850	BOY
EOY	30956	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	81510	BOY
EOY	97527	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-21195	BOY
EOY	-68303	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-21195	BOY
EOY	-68303	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	60315	BOY
EOY	29224	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-47108	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	233454	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	226751	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	209760	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	192362	CurrentTaxYearMinus1Year
Current Tax Year	235375	CurrentTaxYear
Total	1097702	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	355125	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	338895	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	264873	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	278998	CurrentTaxYearMinus1Year
Current Tax Year	256900	CurrentTaxYear
Total	1494791	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	588579	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	565646	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	474633	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	471360	CurrentTaxYearMinus1Year
Current Tax Year	492275	CurrentTaxYear
Total	2592493	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22100	CurrentTaxYearMinus4Years
Current Tax Year Minus1 Year	19395	CurrentTaxYearMinus1Year
Total	41495	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	36278	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11870	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9892	CurrentTaxYearMinus2Years
Total	58040	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	58378	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11870	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9892	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	19395	CurrentTaxYearMinus1Year
Total	99535	Total

Field	Value	IRS element (for citing)
Public Support Total509	2492958	PublicSupportTotal509

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	31912	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	37757	CurrentTaxYearMinus1Year
Current Tax Year	50305	CurrentTaxYear
Total	119974	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	588579	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	565646	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	506545	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	509117	CurrentTaxYearMinus1Year
Current Tax Year	542580	CurrentTaxYear
Total	2712467	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.91910	PublicSupportPercentage509
Prior Year Support Percentage	0.90420	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

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4870	OtherCostOrOtherBasis
Depreciation	1461	Depreciation
Book Value	3409	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3409	TotalOfBookValueLandBuildings
Total Revenue	543580	TotalRevenue
Total Expenses	590688	TotalExpenses
Excess Or Deficit For Year	-47108	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-47108	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	548853	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	5273	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	5273	RevenueNotRptdF990
Revenue Subtotal	543580	RevenueSubtotal
Total Revenue Per Form990	543580	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	595961	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	5273	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	5273	ExpensesNotRptdF990
Expenses Subtotal	590688	ExpensesSubtotal
Total Expenses Per Form990	590688	TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FUNDRAISING EVE	NameOfEvent1
Gross Receipts Event1	85125	GrossReceiptsEvent1
Gross Revenue Event1	85125	GrossRevenueEvent1
Other Direct Expenses Event1	45741	OtherDirectExpensesEvent1
Gross Receipts Total	85125	GrossReceiptsTotal
Gross Revenue Total Events	85125	GrossRevenueTotalEvents
Other Direct Expenses Total Events	45741	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	45741	DirectExpenseSummaryEvents
Net Income Summary	39384	NetIncomeSummary

Schedule L IRS990ScheduleL

Loan Table LoanTable (5 entries)

Purpose Of LoanPurposeOfLoan	Loan To OrganizationLoanToOrganization	Original PrincipalOriginalPrincipalAmount	Balance DueBalanceDue	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
AL INGRAM
GENERAL OPERATING FUNDS	X	$10,000	10000	false	true	true
AL O'CONNELL
FUND JOY CD RECORDING PROJECT	X	$15,350	5956	false	true	true
THOMAS WEISEND
GENERAL OPERATING FUNDS	X	$15,000	5000	false	true	true
STEPHEN CONNOR
GENERAL OPERATING FUNDS	X	$5,000	5000	false	true	true
PETER CROSBY
GENERAL OPERATING FUNDS	X	$5,000	5000	false	true	true

Field	Value	IRS element (for citing)
Total Balance Due	30956	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationship	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
PAUL CONSOLI
DIRECTOR	NOTE PAYABLE	false
ALFRED GORDON
VICE PRESIDENT	NOTE PAYABLE	false
FREDERICK HEINRICHS
TREASURER	NOTE PAYABLE	false
TOM WEISEND
FORMER CLERK	NOTE PAYABLE	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	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. THE FORM IS CIRCULATED TO THE FULL BOARD 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	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	SALARY WAS 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	AVAILABLE ON REQUEST BY MAIL OR INSPECTION AT THE OFFICE.

BAY STATE PERFORMING ARTS INC: Form 990, tax year 2011

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 (15 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

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

Inventories For Sale Or Use InventoriesForSaleOrUse

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

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

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

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule L IRS990ScheduleL

Loan Table LoanTable (5 entries)

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

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