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        <ReturnReference>Part III - Line 1a</ReturnReference>
        <Explanation>MOBIA's collection, which consists of rare books is not capitalized in the statement of financial position. Contributed collection items are not reflected in the financial statements.</Explanation>
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        <ReturnReference>Part III - Line 4</ReturnReference>
        <Explanation>The mission of the Museum of Biblical Art is to celebrate and interpret art inspired by the Bible and its cultural legacy through exhibitions, education, and scholarship. MOBIA takes no position on religion, only that the role of the Bible in art and literature is culturally profound. Exhibitions and programs offer an integrated approach that sets biblical art within the context of history and social life and aims to bridge the worlds of art, scholarship, and religion in the Jewish and Christian traditions. MOBIA's mandate is to build visual literacy of the Bible and offer a new paradigm for the conversation regarding art, religion, and their interaction, and to create an environment for interfaith conversation where visitors can explore the original context, meaning, and function of religious art in accordance with the highest museum standards and accessible to the widest audience. As MOBIA aims to reach diverse constituencies irrespective of religious background and beliefs, its exhibitions and programs appeal to the general public while maintaining a high level of scholarship. Also see Schedule O for Part III - Line 4a.</Explanation>
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        <Explanation>As of June 30, 2011, no amounts have been recognized for uncertain income tax positions. MOBIA's tax returns for the years 2008 and forward are subject to the usual review by the appropriate taxing authorities.</Explanation>
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        <ReturnReference>Part XII - line 2d &amp; Part XIII - line 2d</ReturnReference>
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      <GeneralExplanation>
        <Identifier>Statement of Program Service Accomplishments</Identifier>
        <ReturnReference>PART III, LINE 1</ReturnReference>
        <Explanation>The Museum of Biblical Art (MOBIA) celebrates and interprets art related to the Bible and its cultural legacy in Jewish and Christian traditions through exhibitions, education, and scholarship. MOBIA's mission is founded on the recognition that the Bible has shaped Western culture more than any other book. Its resonance and impact are far reaching and have profoundly influenced the history of art. MOBIA brings to the museum public the interpretation of art through the lens of biblical religions and the understanding of religion through its artistic manifestations. This integrated approach to art, religion and culture imbues all of MOBIA's exhibitions and education programs. MOBIA creates an environment for interfaith conversation where visitors may explore the original context, meaning and function of religious art in accordance with the highest museum standards and accessible to the widest audience.</Explanation>
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      <GeneralExplanation>
        <Identifier>Statement of Program Service Accomplishments</Identifier>
        <ReturnReference>PART III - LINE 4A</ReturnReference>
        <Explanation>MOBIA presented three main exhibitions that appealed to the general public. The exhibitions showcased relationships between art and Judeo-Christian traditions and/or ritual throughout history. The Glory of Ukraine: Sacred Images from the 11th to the 19th Centuries (July 1-September 12, 2010) was drawn from the collection of the oldest monastery in Ukraine, the Kyiv-Pecherskaya Lavra (Monastery of the Caves). It surveyed the history of Ukrainian icons and their stylistic evolution. Ukrainian icons, unlike their Russian counterparts, incorporate influences from western art, particularly during the Renaissance and Baroque periods. The blending of East and West in their iconography and style is unique and was visible to the audience of this exhibition. Alongside icons the exhibition displayed textiles, ceremonial and altar crosses, chalices and other liturgical objects. The exhibition was organized by The Foundation for International Arts and Education. 3,674 visitors attended the exhibition during FY2011. The Wanderer: Foreign Landscapes of Enrique Martnez Celaya (October 1, 2010-January 16, 2011) focused on this contemporary artist's most common and basic visual structure, a figure in a landscape, and explored Martnez Celaya's immersion in a Western literary tradition rich in themes and imagery that project a deeply private existential odyssey. Solitary figures, usually partly nude and always adolescent, are set against a harsh terrain. Martnez Celaya employed autobiography, allusions and references to authors who have been influenced by the Bible-including Tolstoy, Nietzsche and Kierkegaard-to construct a complex personal aesthetic steeped in literature and philosophy. Echoes of Adam and Eve's expulsion from Paradise, Cain's exile, and Abraham's journey in search of a new homeland reverberated throughout Martnez Celaya's visual lexicon. The exhibition was organized by Dr. Daniel Siedell of the University of Nebraska-Omaha. 3,013 visitors attended the exhibition. Passion in Venice: Crivelli to Tintoretto and Veronese (February 11-June 12, 2011) was the first full-scale exhibition dedicated to the iconography of the Man of Sorrows, with a special emphasis on developments in and around Venice from the late Middle Ages to the Baroque. The installation featured works by Jacopo Tintoretto, Paolo Veronese, Carlo Crivelli, Michele Giambono, Paul Czanne, Albrecht Drer, Edouard Manet and Bill Viola. Some of the works in the exhibition - which also included manuscripts, prints, drawings, and liturgical objects - had not been seen in the U.S. before. 62 works were featured including 11 works from 10 international lenders and three works from private collections. The exhibition was organized by Dr. Catherine Puglisi, Rutgers University and Dr. William Barcham, Fashion Institute of Technology. The exhibition had a total of 8,435 on-site visitors making this show MOBIA's second most popular show ever. In the fall and spring MOBIA also organized two exhibitions around the Rare Bible Collection @ MOBIA, a collection of rare books open to the public for the first time. Spanning the 15th to the late 20th centuries, and drawn from around the world, the Rare Bible Collection @ MOBIA includes more than 2,200 printed Bibles as well as manuscripts. The exhibitions included A Light to the Nations: America's Earliest Bibles (1532-1864) and Let Your Light Shine: Bible Printing in Venice During the High Renaissance.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Statement of Program Service Accomplishments</Identifier>
        <ReturnReference>PART III - LINE 4A (CONT.)</ReturnReference>
        <Explanation>Educational Programs for Children: From July 1, 2010-June 30, 2011, the Museum of Biblical Art offered an out of school time (OST) program Words &amp; Pictures: Storytelling through Art. This series of workshops reinforced essential skills taught in the New York State English Language Arts curriculum while making storytelling and books fun and engaging. Designed to provide enrichment to elementary school children during after-school and summer programs, and to build community by providing outreach to diverse groups and non-traditional museum visitors, 22 sessions led by teaching artists and Curator of Education, Laura McManus, took place at community centers located in Manhattan (Lincoln Square Neighborhood Center and Children's Aid Society Frederick Douglass Center) and at MOBIA. A total of 338 students participated in Words &amp; Pictures. From July 8-September 12, 2010, the exhibition Artists [in the] Making: Workshops @ MOBIA was on view. This exhibition showcased over 40 artworks in varied media created by children and families who participated in workshops and family days during the last five years. The retrospective changed over the summer as fresh work created in MOBIA's workshops Photo Stories and Words &amp; Pictures was added. The opening on July 8, 2010 attracted 55 participants. In July and August 2010, MOBIA offered 12 digital photography workshops to summer youth camps. Called Photo Stories, this program brought a professional photographer to MOBIA to teach digital camera basics and how to decode narrative in art. A walking tour of the Lincoln Square neighborhood inspired a photo essay. Artwork created was added to the exhibit Artists [in the] Making. A total of 213 students participated in the photography workshops. Programs from October 1, 2010-January 16, 2011 were inspired by the exhibits, The Wanderer and A Light to the Nations. Tours with an art making component for school and community groups explored Celaya's interest in depicting a figure in a landscape and the literary references that inspired his work, as well as printmaking as found in many of the books on display in A Light to the Nations. 5 tours were presented, 2 with an art making component. A written scavenger hunt was available for children and teens. A family day that focused on the theme of story and connected to both exhibitions was held on November 14, 2010. This free event included a performance by "The Minstrel and the Storyteller," which presented Jewish folk tales, and art-making stations for book-making, sculpture and mixed-media puppets. 100 children and family members participated. Programs in winter and spring 2011 focused on the exhibitions Let Your Light Shine and Passion in Venice. Artist Stephanie Krause led a workshop on May 14, 2011 that explored miniature paintings and prints, illuminated letters, decorative covers, and intricate bindings in the works on view at MOBIA. Children created a one-of-a-kind book. The workshop had 19 participants. A workshop aimed at youth tour groups examined the illuminated manuscripts and miniatures on view. Students learned about the many people involved in making a handmade book. Students made small books and created Illuminated and Historiated initials. Additional tours focused on the Man of Sorrows, choices that artists made to convey emotion through the image, and artistic innovation. Students and young adults participated in 28 tours, including 7 with an art making component. A total of 556 youth participated in these tours. Educational Programs for Adults: On September 11, 2010, as part of the concert series Hearing the Sacred, Darkness and Light: Music from Ukraine and Beyond was presented in the education center by The Caravel Quartet. The program featured Quartet No. 2 by Ukrainian composer Arkady Filippenko, Quartet No. 3 by Alfred Schnittke and the world premier of "Road to Damascus" by American composer Dorothy Hindman. 94 adults attended the program. On November 4, 2010, Enrique Martnez Celaya presented a lecture on his point of view and process to 30 adults. On December 11, 2010, Dr. Daniel Siedell, Assistant Professor of Modern and Contemporary Art History, Theory, and Criticism at the University of Nebraska-Omaha, provided insight into the literary influences found in Martnez Celaya's work. 20 adults participated in the lecture. 33 adults attended a Hearing the Sacred concert on November 6, 2010. In it, female vocal group Trio Eos presented a repertoire of contemporary works that explored themes of isolation, exile and the human/landscape relationship present in Celaya's work. A new program called MOBIA @ 5 Lectures and Conversation Series presented cross-cultural conversations to the general public that investigated questions of religious identity and meaning through the prism of Jewish and Christian art. Facilitators were Dr. Steven Fine, Professor of Jewish History and department head at Yeshiva University and Dr. Robin Jensen, Luce Chancellor's Professor of the History of Christian Art and Worship at Vanderbilt University. The October 24, 2010 installment of the series attracted 32 adults and explored the relationship between the menorah and the cross. In a second installment on March 13, 2011, Fine and Jensen discussed Jewish and Christian responses to the biblical story of the binding of Isaac and demonstrated how the episode has been depicted in art. On October 28, 2010, in conjunction with A Light to the Nations, 10 adults participated in a guided tour by Dr. Liana Lupas, curator of the Rare Bible Collection @ MOBIA. On December 9, 2010, Dr. Hasia R. Diner, Professor of American Jewish History, New York University, presented a lecture that discussed aspects of Jewish life in early America at the time the first Hebrew bible was printed here. 17 adults partook. Passion in Venice was accompanied by an array of adult programs that explored the connections between the Man of Sorrows and Venetian artistic tradition, culture, and society. A Curators' Tour on April 7, 2011, by Catherine Puglisi, Professor of Art History, Rutgers University, and William Barcham, Professor of Art History, Fashion Institute of Technology, SUNY, was attended by 18 adults. A lecture on April 14, 2011, by Patricia Pongracz, MOBIA's Director of Curatorial Affairs, on traditions of the Stations of the Cross, attracted 47 adults. A concert on March 5, 2011, "Venezia," by mezzo-soprano Angelica de la Riva, accompanied by piano and classical guitar, featured selections from the Late Renaissance and Early Baroque periods, including works by Claudio Monteverdi and Antonio Vivaldi. 57 people attended the concert. Spotlight Tours, offered during the exhibition, focused on a single work of art and were conducted by graduate students at Rutgers University, City College and MOBIA's visitor services associates. 20 Spotlight Tours were given to 174 individuals. In addition, free docent-guided or self-guided tours were available and a total of 246 adults participated in 17 tours of the exhibition. Governance, Management, and Disclosure Part VI, Section B. - Question 11A A copy of Form 990 will be presented for review and approval by the Finance Committee which is empowered by the board to approve the submission when and as appropriate prior to filing. This approval will be fully documented in the minutes of the meeting which said report is reviewed and discussed.</Explanation>
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        <ReturnReference>Part VI, Section B. - Question 12c</ReturnReference>
        <Explanation>Each year members of the board of directors prepare and submit an updated conflict of interest policy form on which any and all potential and/or new conflict areas may be identified. Each submission is then reviewed by the executive committee of the board.</Explanation>
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      <GeneralExplanation>
        <Identifier>Governance, Management, and Disclosure</Identifier>
        <ReturnReference>Part VI, Section B. - Question 15a</ReturnReference>
        <Explanation>MOBIA does not compensate any of its officers or trustees. A board committee was setup to determine the executive director's salary. The committee looked at the salaries of museum directors of various museums (based on annual budget) and locations (American Association of Museums publication / salary survey). The committee identified the appropriate size for MOBIA, and based on the New York salary ranges for that size organization, the committee was able to benchmark an appropriate range of compensation for the executive director. The committee reported to the full board, which then agreed on a compensation plan.</Explanation>
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      <GeneralExplanation>
        <Identifier>Governance, Management, and Disclosure</Identifier>
        <ReturnReference>Part VI, Section C. - Question 19</ReturnReference>
        <Explanation>MOBIA does not make its governing documents, conflict of interest policy, and financial statements available to the general public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Statement of Functional Expenses</Identifier>
        <ReturnReference>Part IX, Line 5 and 7</ReturnReference>
        <Explanation>Employment Agreement MOBIA has an employment management agreement with a Professional Employer Organization that provides a comprehensive personnel management system encompassing a broad range of services, including benefits and payroll administration, health and worker's compensation insurance programs, personnel records management, employer liability management and etc. During the fiscal year ending June 30, 2011, $998,401 was paid to thr Professional Employer Organizations for all MOBIA wages, including fringe benefits and the administrative costs of the Professional Employer Organizations for handling MOBIA's HR operations. The $998,401 paid to the Professional Employer Organizations is reflected in Part IX on lines 5 and 7. The 30 employees disclosed in Part I, line 5 and Part V, line 2a are employees of the Professional Employer Organizations and all required federal employment returns are filed by the Professional Employer Organizations (Part V, line 2b). Also see Part VII, Section B, line 1.</Explanation>
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