ARLINGTON CENTER FOR THE ARTS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
ARLINGTON CENTER FOR THE ARTS INC (EIN 04-3034682)
Tax period
2010-10-01 to 2011-09-30
Filed
2012-03-02
IRS object ID
201230629349300018
Schema version
2010v3.7
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

FieldValueIRS element (for citing)
Timestamp2012-03-02T07:51:06-06:00Timestamp
Tax Period End Date2011-09-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MOCERA VISCONTI & COMPANY CPAS LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1400 W CUMMINGS PARK STE 6850AddressLine1
CityWOBURNCity
StateMAState
ZIP Code018016511ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-10-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN043034682EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1ARLINGTON CENTER FOR THE ARTS INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlARLINameControl
Phone7816486220Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 FOSTER STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02474ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJOHN BUDZYNAName
TitleEXECUTIVE DIRECTORTitle
Phone7816486220Phone
Date Signed2011-12-01DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameNINO VISCONTI CPAName
Phone7819330360Phone
Date Prepared2012-03-02DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJOHN BUDZYNANameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line141 FOSTER STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02474ZIPCode
FieldValueIRS element (for citing)
Gross Receipts577684GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ACARTS.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1989YearFormation
State Legal DomicileMAStateLegalDomicile
Activity Or Mission DescriptionEDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS.ActivityOrMissionDescription
Nbr Voting Members Governing Body11NbrVotingMembersGoverningBody
Nbr Independent Voting Members11NbrIndependentVotingMembers
Total Nbr Employees60TotalNbrEmployees
Total Nbr Volunteers15TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year31759ContributionsGrantsPriorYear
Contributions Grants Current Year30919ContributionsGrantsCurrentYear
Program Service Revenue Prior Year533942ProgramServiceRevenuePriorYear
Program Service Revenue CY546650ProgramServiceRevenueCY
Investment Income Prior Year298InvestmentIncomePriorYear
Investment Income Current Year115InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year565999TotalRevenuePriorYear
Total Revenue Current Year577684TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year378877SalariesEtcPriorYear
Salaries Etc Current Year401055SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year1916TotalFundrsngExpCurrentYear
Other Expense Prior Year180870OtherExpensePriorYear
Other Expenses Current Year177175OtherExpensesCurrentYear
Total Expenses Prior Year559747TotalExpensesPriorYear
Total Expenses Current Year578230TotalExpensesCurrentYear
Revenues Less Expenses Prior Year6252RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-546RevenuesLessExpensesCY
Total Assets BOY243226TotalAssetsBOY
Total Assets EOY240972TotalAssetsEOY
Total Liabilities BOY12227TotalLiabilitiesBOY
Total Liabilities EOY16940TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY230999NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY224032NetAssetsOrFundBalancesEOY
Mission DescriptionEDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense275370Expense
DescriptionEDUCATIONAL PROGRAMS THAT ARE CONDUCTED THRU VARIOUS VACATION ARTS PROGRAMS AND CLASSES FOR CHILDREN AND ADULTS IN THE AREAS OF ART, MUSIC, DRAMA, AND CRAFTS.Description
Total Program Service Expense275370TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109622NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingfalseComplianceWithBackupWitholding
Number Of Employees60NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members11NbrVotingGoverningBodyMembers
Number Independent Voting Members11NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonJOHN BUDZYNANamePerson
Telephone Number7816426220TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line141 FOSTER STREETAddressLine1
CityARLINGTONCity
StateMAState
ZIP Code02474ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
GWEN CHASEN
DIRECTOR2.00X000
BESTY BALDWIN
DIRECTOR2.00X000
BARBARA COSTA
SECRETARY2.00X000X
DAN CIANFARINI
CO-CHAIR2.00X000X
ELLES GIANOCOSTAS
DIRECTOR2.00X000
CAROL BAND
DIRECTOR2.00X000
ELLEN KUSHNER
DIRECTOR2.00X000
JOHN PAGE
TREASURER2.00X000X
ERIC STANGE
CO-CHAIR2.00X000X
ADAM PACHTER
DIRECTOR2.00X000
SANDRA MILLER
DIRECTOR2.00X000
JOHN BUDZYNA
EXECUTIVE DI40.006811200X
FieldValueIRS element (for citing)
Total Reportable Comp From Org68112TotalReportableCompFromOrg
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Government Grants2500GovernmentGrants
All Other Contributions28419AllOtherContributions
Total Contributions30919TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION414873414873
RENT9281592815
EXHIBTS1980719807
MEMBERSHIP DUES1915519155
FieldValueIRS element (for citing)
Total Program Service Revenue546650TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column115TotalRevenueColumn
Exclusion$115ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column577684TotalRevenueColumn
Related Or Exempt Function Income546650RelatedOrExemptFunctionIncome
Exclusion$115ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total68112Total
Management And General68112ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total282917Total
Program Services147042ProgramServices
Management And General135875ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total4326Total
Management And General4326ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total7604Total
Management And General7604ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total38096Total
Program Services16077ProgramServices
Management And General22019ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total7000Total
Management And General7000ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total31971Total
Program Services22011ProgramServices
Management And General9960ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total3013Total
Program Services3013ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total40525Total
Program Services27152ProgramServices
Management And General13373ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total4635Total
Program Services3503ProgramServices
Management And General1132ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total6248Total
Program Services3124ProgramServices
Management And General3124ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
SUPPLIES2177217566418323
CLEANING & MAINTENANCE16159135822577
BANK & CREDIT CARD FEES1494614946
PRINTING & DESIGN143881429296
POSTAGE11674721625651893

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total4844Total
Program Services792ProgramServices
Management And General4052ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total578230Total
Program Services275370ProgramServices
Management And General300944ManagementAndGeneral
Fundraising1916Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY108987BOY
EOY116147EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY107096BOY
EOY107207EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2364BOY
EOY2124EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY3032BOY
EOY3395EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis81119LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec71440LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY18848BOY
EOY9679EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY2899BOY
EOY2420EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY243226BOY
EOY240972EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY11777BOY
EOY16490EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY450BOY
EOY450EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY12227BOY
EOY16940EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY230999BOY
EOY224032EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY230999BOY
EOY224032EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY243226BOY
EOY240972EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-546ReconcilationRevenueExpenses
Reconcilation Other Changes-6421ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years58233CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years50207CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years53490CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year31759CurrentTaxYearMinus1Year
Current Tax Year30919CurrentTaxYear
Total224608Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years437643CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years526099CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years527342CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year533942CurrentTaxYearMinus1Year
Current Tax Year546650CurrentTaxYear
Total2571676Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years495876CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years576306CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years580832CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year565701CurrentTaxYearMinus1Year
Current Tax Year577569CurrentTaxYear
Total2796284Total
FieldValueIRS element (for citing)
Public Support Total5092796284PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1944CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1172CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years784CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year298CurrentTaxYearMinus1Year
Current Tax Year115CurrentTaxYear
Total4313Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1944CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1172CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years784CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year298CurrentTaxYearMinus1Year
Current Tax Year115CurrentTaxYear
Total4313Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years497820CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years577478CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years581616CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year565999CurrentTaxYearMinus1Year
Current Tax Year577684CurrentTaxYear
Total2800597Total
FieldValueIRS element (for citing)
Public Support Percentage5090.99850PublicSupportPercentage509
Prior Year Support Percentage0.99810PriorYearSupportPercentage
Investment Income Percentage0.00000InvestmentIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis55826OtherCostOrOtherBasis
Depreciation46803Depreciation
Book Value9023BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis25293OtherCostOrOtherBasis
Depreciation24637Depreciation
Book Value656BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings9679TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSECURITY DEPOSITSDescription
Amount$450Amount
FieldValueIRS element (for citing)
Total Of Amounts450TotalOfAmounts
Total Revenue577684TotalRevenue
Total Expenses578230TotalExpenses
Excess Or Deficit For Year-546ExcessOrDeficitForYear
Excess Or Deficit Per FS-546ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt577684TotRevenueEtcAuditedFinclStmt
Revenue Subtotal577684RevenueSubtotal
Total Revenue Per Form990577684TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt578230TotExpensesEtcAuditedFinclStmt
Expenses Subtotal578230ExpensesSubtotal
Total Expenses Per Form990578230TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierLIABILITY UNDER FIN 48 FOOTNOTEIdentifier
Return ReferenceSCHEDULE D, PAGE 3, PART XReturnReference
ExplanationTHE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ASC TOPIC 740, "INCOME TAXES" (ASC 740). ASC 740 CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION ("ASC") 450, CONTINGENCIES PREVIOUSLY SFAS 5 "ACCOUNTING FOR CONTINGENCIES". AS OF SEPTEMBER 30, 2011 AND 2010, THE CENTER HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS AND NO ADJUSTMENTS TO LIABILITIES OR OPERATIONS WERE REQUIRED UNDER ASC 740. THE CENTER'S PRACTICE WAS AND CONTINUES TO BE TO RECOGNIZE INTEREST AND PENALTY EXPENSES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE, WHICH WERE ZERO FOR THE YEARS ENDED SEPTEMBER 30, 2011 AND 2010, RESPECTIVELY.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BMANAGEMENT REVIEWS FORM 990 AND VERIFIES INFORMATION AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION.
ENFORCEMENT OF CONFLICTS POLICYFORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES RESPONSIBLE PERSONNEL AND BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST AS THEY BECOME KNOWN AND A REVIEW OF THE POLICY IS PERFORMED ANNUALLY.
COMPENSATION PROCESS FOR TOP OFFICIALFORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY.
COMPENSATION PROCESS FOR OFFICERSFORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION AND ADJUSTMENTS FOR OFFICERS AND KEY EMPLOYEES ARE DETERMINED WHEN THE ANNUAL BUDGET IS PRESENTED AND ADJUSTMENTS ARE APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE.
OTHER CHANGES IN NET ASSETS EXPLANATIONFORM 990, PART XI, LINE 5DURING FISCAL YEAR 2011, THE ORGANIZATION DISCOVERED AND MADE A PRIOR PERIOD ADJUSTMENT FOR THE ACCOUNTING OF ACCUMULATED DEPRECIATION AND COMPENSATED ABSENCES TOTALING 6,421 AND AFFECTING PREVIOUSLY ISSUED FINANCIAL STATEMENTS AND TAX RETURNS FOR 2008 AND 2009.

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