BAY STATE PERFORMING ARTS INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: BAY STATE PERFORMING ARTS INC (EIN 52-1255775)
Tax period: 2009-09-01 to 2010-08-31
Filed: 2011-07-13
IRS object ID: 201121949349300412
Schema version: 2009v1.7
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-07-13T13:23:32-05:00	Timestamp
Tax Period End Date	2010-08-31	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	2009-09-01	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
Business Name Line2	D/B/A BOSTON GAY MEN'S CHORUS	BusinessNameLine2

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	FRED HEINRICHS	Name
Title	TREASURER	Title
Phone	6175427464	Phone
Date Signed	2011-07-08	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	2011-07-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	FRED HEINRICHS	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	572884	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
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	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Nbr Volunteers	150	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	206866	ContributionsGrantsPriorYear
Contributions Grants Current Year	209760	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	263657	ProgramServiceRevenuePriorYear
Program Service Revenue CY	264873	ProgramServiceRevenueCY
Investment Income Prior Year	3	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	99983	OtherRevenuePriorYear
Other Revenue Current Year	41937	OtherRevenueCurrentYear
Total Revenue Prior Year	570509	TotalRevenuePriorYear
Total Revenue Current Year	516570	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	245547	SalariesEtcPriorYear
Salaries Etc Current Year	269876	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	66720	TotalFundrsngExpCurrentYear
Other Expense Prior Year	291802	OtherExpensePriorYear
Other Expenses Current Year	252429	OtherExpensesCurrentYear
Total Expenses Prior Year	537349	TotalExpensesPriorYear
Total Expenses Current Year	522305	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	33160	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-5735	RevenuesLessExpensesCY
Total Assets BOY	45322	TotalAssetsBOY
Total Assets EOY	55414	TotalAssetsEOY
Total Liabilities BOY	33619	TotalLiabilitiesBOY
Total Liabilities EOY	49446	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	11703	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5968	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	366619	Expense
Description	SIGNIFICANT FY2010 ACTIVITIES INCLUDED THE SUCCESSFUL PERFORMANCE OF NINE CHORAL MUSIC CONCERTS IN BOSTON. THE BGMC ALSO PERFORMED SIX OUTREACH CONCERTS IN COMMUNITIES SUCH AS BOSTON, HINGHAM, PITTSFIELD, PROVINCETOWN, NATICK, AND CONCORD.	Description
Total Program Service Expense	366619	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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	false	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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	17	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	5	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
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	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	true	WhistleblowerPolicy
Document Retention Policy	true	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	ALAN H INGRAM	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 (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JOHN BUCKINGHAM
DIRECTOR	2.00	X	0	0	0
PAUL CONSOLI
DIRECTOR	2.00	X	0	0	0
LAURA DE VEAU
DIRECTOR	2.00	X	0	0	0
LOIS FERRARESSO
DIRECTOR	2.00	X	0	0	0
MARK FORRY
DIRECTOR	2.00	X	0	0	0
STEVEN GOECKE
DIRECTOR	2.00	X	0	0	0
ALFRED GORDON
PRESIDENT	5.00	X	0	0	0	X
FREDERICK J HEINRICHS
TREASURER	5.00	X	0	0	0	X
ALAN H INGRAM
VICE PRESIDE	5.00	X	0	0	0	X
TODD KATZMAN
DIRECTOR	2.00	X	0	0	0
SHAWN MCCARTEE
DIRECTOR	5.00	X	0	0	0	X
KILLIAN MELLOY
DIRECTOR	2.00	X	0	0	0
JOHN STRUMWASSER
DIRECTOR	2.00	X	0	0	0
ED TRAVERS
DIRECTOR	2.00	X	0	0	0
TOM WEISEND
CLERK	5.00	X	0	0	0	X
STEVEN SMITH
EXEC DIRECT	40.00		60474	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60474	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	209760	AllOtherContributions
Total Contributions	209760	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAMS	240268	240268
MEMBERSHIP DUES	24605	24605

Field	Value	IRS element (for citing)
Total Program Service Revenue	264873	TotalProgramServiceRevenue
Gross Income Fundraising Events	75976	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	46669	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	29307	TotalRevenueColumn
Exclusion	$29,307	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	12250	GrossSalesOfInventory
Cost Of Goods Sold	9645	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	2605	TotalRevenueColumn
Exclusion	$2,605	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	ADVERTISING REVENUE	Description
Total Revenue Column	10025	TotalRevenueColumn
Exclusion	$10,025	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	10025	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	516570	TotalRevenueColumn
Related Or Exempt Function Income	264873	RelatedOrExemptFunctionIncome
Exclusion	$41,937	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	236305	Total
Program Services	155961	ProgramServices
Management And General	30720	ManagementAndGeneral
Fundraising	49624	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	15581	Total
Program Services	10283	ProgramServices
Management And General	2026	ManagementAndGeneral
Fundraising	3272	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	17990	Total
Program Services	11873	ProgramServices
Management And General	2339	ManagementAndGeneral
Fundraising	3778	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9490	Total
Management And General	9490	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3384	Total
Management And General	3384	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	44302	Total
Program Services	44302	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	22091	Total
Program Services	3566	ProgramServices
Management And General	15555	ManagementAndGeneral
Fundraising	2970	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	81011	Total
Program Services	64808	ProgramServices
Management And General	12152	ManagementAndGeneral
Fundraising	4051	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1801	Total
Program Services	1801	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	460	Total
Management And General	460	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4523	Total
Program Services	1131	ProgramServices
Management And General	2035	ManagementAndGeneral
Fundraising	1357	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CONCERT PRODUCTIONS	61980	61980
MEMBER SERVICES	6700	6700
SERVICE CHARGES	6587		6587
TELEPHONE AND INTERNET	5560	1390	2502	1668
COMMUNITY RELATIONS	2824	2824

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1716	Total
Management And General	1716	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	522305	Total
Program Services	366619	ProgramServices
Management And General	88966	ManagementAndGeneral
Fundraising	66720	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8206	BOY
EOY	18435	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	5610	BOY
EOY	480	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	24384	BOY
EOY	23646	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5562	BOY
EOY	11753	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	7289	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7289	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	460	BOY

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	45322	BOY
EOY	55414	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	8119	BOY
EOY	26446	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2000	BOY
EOY	2000	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	23500	BOY
EOY	21000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	33619	BOY
EOY	49446	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	11703	BOY
EOY	5968	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11703	BOY
EOY	5968	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	45322	BOY
EOY	55414	EOY

Field	Value	IRS element (for citing)
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

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	177926	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	245066	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	233454	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	226751	CurrentTaxYearMinus1Year
Current Tax Year	209760	CurrentTaxYear
Total	1092957	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	286285	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	275186	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	355125	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	338895	CurrentTaxYearMinus1Year
Current Tax Year	264873	CurrentTaxYear
Total	1520364	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	464211	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	520252	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	588579	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	565646	CurrentTaxYearMinus1Year
Current Tax Year	474633	CurrentTaxYear
Total	2613321	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	37500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22100	CurrentTaxYearMinus2Years
Total	59600	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	34500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	50612	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	36207	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11802	CurrentTaxYearMinus1Year
Current Tax Year	9791	CurrentTaxYear
Total	142912	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	34500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88112	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	58307	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11802	CurrentTaxYearMinus1Year
Current Tax Year	9791	CurrentTaxYear
Total	202512	Total

Field	Value	IRS element (for citing)
Public Support Total509	2410809	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	388	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	351	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3	CurrentTaxYearMinus1Year
Total	764	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	388	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	351	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3	CurrentTaxYearMinus1Year
Total	764	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year	31912	CurrentTaxYear
Total	31912	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9706	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8965	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7050	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6735	CurrentTaxYearMinus1Year
Current Tax Year	10025	CurrentTaxYear
Total	42481	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	474305	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	529568	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	595651	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	572384	CurrentTaxYearMinus1Year
Current Tax Year	516570	CurrentTaxYear
Total	2688478	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.89670	PublicSupportPercentage509
Prior Year Support Percentage	0.90250	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	7289	OtherCostOrOtherBasis
Depreciation	7289	Depreciation

Field	Value	IRS element (for citing)
Total Revenue	516570	TotalRevenue
Total Expenses	522305	TotalExpenses
Excess Or Deficit For Year	-5735	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-5735	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	536140	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	19570	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	19570	RevenueNotRptdF990
Revenue Subtotal	516570	RevenueSubtotal
Total Revenue Per Form990	516570	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	541875	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	19570	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	19570	ExpensesNotRptdF990
Expenses Subtotal	522305	ExpensesSubtotal
Total Expenses Per Form990	522305	TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FUNDRAISING EVE	NameOfEvent1
Gross Receipts Event1	75976	GrossReceiptsEvent1
Gross Revenue Event1	75976	GrossRevenueEvent1
Other Direct Expenses Event1	46669	OtherDirectExpensesEvent1
Gross Receipts Total	75976	GrossReceiptsTotal
Gross Revenue Total Events	75976	GrossRevenueTotalEvents
Other Direct Expenses Total Events	46669	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	46669	DirectExpenseSummaryEvents
Net Income Summary	29307	NetIncomeSummary

Schedule L IRS990ScheduleL

Field	Value	IRS element (for citing)
Total Balance Due	21000	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
JOHN BUCKINGHAM
DIRECTOR	5000	NOTE PAYABLE	false
PAUL CONSOLI
DIRECTOR	2500	NOTE PAYABLE	false
FREDERICK HEINRICHS
TREASURER	5000	NOTE PAYABLE	false
ALAN INGRAM
PRESIDENT	3500	NOTE PAYABLE	false
TOM WEISEND
FORMER CLERK	5000	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 11	THE ORGANIZATION'S FY2010 TAX RETURNS ARE REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE PRIOR TO FILING, AND SUBSEQUENTLY REVIEWED BY THE FULL BOARD AT THE NEXT REGULAR MEETING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE CONFLICT OF INTEREST POLICY IS PART OF THE ANNUAL BOARD OF DIRECTORS ORIENTATION TRAINING AND IS INCLUDED IN THE BOARD MEMBER HANDBOOK. THE ORGANIZATION REQUIRES ANNUAL DISCLOSURE OF ANY CONFLICTS OF INTEREST BY ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	SALARY WAS APPROVED BY THE BOARD OF DIRECTORS BASED ON THE RECOMMENDATION OF THE PERSONNEL COMMITTEE.
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	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON REQUEST BY MAIL, OR INSPECTION AT THE OFFICE.

BAY STATE PERFORMING ARTS INC: Form 990, tax year 2009

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

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (16 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

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (5 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

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

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Net Income From Other UBI NetIncomeFromOtherUBI

Other Income509 OtherIncome509

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

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Comments