Documenti di Didattica
Documenti di Professioni
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No.
Form 990 Return of Organization Exempt From Income Tax
OMB 1545-0047
f----2=-=0:---:c1--=2---f)-1--
Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code
(except black lung benefit trust or private foundation)
Open to Public
~~~~n~T~~~~~~es:'r~f~tY ~ The organization may have to use a copy of this return to sat1sfy state reportmg requirements. lrispecl.ion ··
A For the 2012 calendar year, or tax year beginning , 2012, and ending
8 Check rf applicable: c D Employer Identification Number
r-
f- Address change Carmel Art Association
RECEIVED 94-1012517
A!ff"ttf''ttrt ~~ OfftcG
Name change P.O. Box 2271 E Telephone number
1-
Carmel, CA 93921
f-
lnrtial return
1-i4Y 07 2013 831-624-6176
Termrnated
t-
f-
Amended return R~j~of_, G Gross rece1pts $ 888,806.
\,TI~II\CIIIn;to t I UIIIW H(a) Is thrs a group return for affrlrates? Yes
I
'- Applrcation pending F Name and address of princrpal offrcer:
Tax-exempt status
Same As
LX) 501(c)(3)
c Above
l j 501(c) ( )"" (insert no.) lJ 4947(a)(1) or l J527
H(b) Are all affrliates included?
If 'No,' attach a Irs!. (see rnslructions) 0 Yes
tJNo
No
~
J Website:~ N/A H(c) Group exemptron number
K Form of organrzalion: I ICorporation I ITrust I I Associ a!ron I I Other~ IL Year of Formatron: IM State of legal domrcrle:
[Part&·· I Summary
1 Briefly describe the organization's mission or most significant activities:
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Check this box ~ if the organization discontinued its operations or disposed of more than 25% of its net assets.
0
CJ 3 Number of voting members of the governing body (Part VI, line 1a) .. . . . . . ...... 3 15
ad 4 Number of independent voting members of the governing body (Part VI, line 1b). . . . . . .... . . . . . . . 4
rn 0
~ 5 Total number of individuals employed in calendar year 2012 (Part V, line 2a) .... 5 5
·:;: 6 Total number of volunteers (estimate if necessary). . . . . . ....... ... 6
+"
........ 0
0
c( 7a Total unrelated business revenue from Part VIII, column (C), ltne 12. .... . . . . . . . . . . . . . . . .. ... 7a 0.
b Net unrelated business taxable income from Form 990-T, line 34. . . . ....... ......... 7b 0.
Prior Year Current Year
a>
8 Contributions and grants (Part VIII, line 1h).. ........ 8,735. 20,168.
:::J
c: 9 Program servtce revenue (Part VIII, line 2g) ... . . . . . . . . . . 41,757. 40,878.
a>
>
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10 Investment income (Part VIII, column (A), lines 3, 4, and 7d). . . . . ...... 2,029. 2,274.
a: 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)... 264,617. 340,707.
12 Total revenue- add lines 8 through 11 (must equal Part VIII, column (A), line 12) .. 317,138. 404,027.
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . ......
14 Benefits patd to or for members (Part IX, column (A), line 4). . . . ..........
t/)
15 Sa lanes, other compensation, employee benefits (Part IX, column (A), lines 5-1 0). .... 257,724. 192,877.
a>
t/) 16a Professional fund raising fees (Part IX, column (A), line 11 e). . . ... .......
c:
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a. b Total fundraising expenses (Part IX, column (D), line 25) ~ '.. :,'
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17 Other expenses (Part IX, column (A), lines lla-lld, 11f-24e).. ...... 118,128. 134,558.
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). 375,852. 327,435.
19 Revenue less expenses. Subtract line 18 from line 12 .. ....... . . . ... -58,714. 76,592.
0~ Beginning of Current Year End of Year
•c
~.!
••
_;m 20 Total assets (Part X, line 16) ... . ... ' . . . . . . . . ............ . ...... 629,543. 705,921.
21 Total liabilities (Part X, line 26). . . . . . . . . . .. .. .. . 10,961. 8,497.
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22 Net assets or fund balances. Subtract line 21 from line 20. 618,582. 697,424.
!Part II · I Signature Block
Under penallres of perjury, I declare that I have examined this return, includrng accompanyrng schedules and statements, and to the best of my knowledge and belref, rl rs true, correct. and
complete. Declaration of pre parer (other than officer) is based on all informal ron of which preparer has any knowledge.
~ Srgnature of offrcer
IDate
Sign
Here
~ Type
Monica Ehrlich
or print name and title.
General Manager
~
Prrnt!Type preparer's name IPreparer's sign~ _;,/
~
Use Only Firm's address ~ 1000 Munras Ave Ste 200 Frrm'sEIN ~ 94-1541507
Monterey, CA 93940 Phone no. (831) 373-1697
May the IRS discuss this return with the preparer shown above? (see instructions). . _0 Yes lJ
No
BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA0113L 12118112 Form 990 (2012)
-- ----------------------------------------------------~
2 D1d the organization undertake any significant program serv1ces during the year which were not listed on the pnor
Form 990 or 990-EZ?. . ....... . 0 Yes No
If 'Yes,' describe these new services on Schedule 0.
3 Did the organization cease conducting, or make significant changes in how it conducts, any program serv1ces?. 0 Yes ~ No
If 'Yes,' describe these changes on Schedule 0.
4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to
others, the total expenses, and revenue, if any, for each program service reported.
1 Is the organization descnbed in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete
Schedule A........................................... ........ . . . . . . . . . . . . . . . . . . ......... . 1 X
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ................. . 2 X
3 Did the organization engage in direct or indirect political campaign act1v1ties on behalf of or in opposition to candidates
for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...................... . 3 X
4 Section 501(cX3) organizations Did the organization engage in lobbying act1vit1es, or have a section 501 (h) election
in effect during the tax year? If 'Yes,' complete Schedule C, Part II .............................................. . 4 X
5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part Ill .... 5 X
6 Did the organization maintain any donor advised funds or any s1m11ar funds or accounts for which donors have the right
to provide advice on the distnbution or mvestment of amounts in such funds or accounts? If 'Yes,' complete Schedule 0,
Part I...... ......... .......... ..... ................... . ......... . 6 X
7 Did the organ1zation receive or hold a conservation easement, mclud1ng easements to preserve open space, the
environment, historic land areas or historic structures? If 'Yes,' complete Schedule 0, Part II . ...................... . 7 X
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'
complete Schedule 0, Part Ill...... ...... ......... ....................... . ........... . 8 X
9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custod1an
for amounts not listed in Part X; or provide credit counseling, debt management credit repair, or debt negotiation
services? If 'Yes,' complete Schedule 0, Part IV.......... . . . . . . . . . . . . . .............................. . ..... 9 X
10 Did the organization, directly or through a related organization, hold assets in temporarily restncted endowments,
permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule 0, Part V.. . .......... . 10 X
\:
11 If the organization's answer to any of the following questions is 'Yes', then complete ScheduleD, Parts VI, VII, VIII, IX, .
or X as applicable.
a Did the organization report an amount for land, buildmgs and equipment m Part X, l1ne 10? If 'Yes,' complete Schedule
0, Part VI... ............................ .... . . . . . . . . . . ......................... . ... 11 a X
b Did the organization report an amount for investments - other secunt1es in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part VII. ... .......... . . . . ..... . 11 b X
c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part VIII .. 11 c X
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of 1ts total assets reported
in Part X, line 16? If 'Yes,' complete Schedule 0, Part IX. . . . . . . . . ...... ... . . . . . . . . . . ......... . lld X
e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule 0, Part X .. 11 e X
t Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule 0, Part X. 11t X
12a Did the organizat1on obtain separate, independent aud1ted financ1al statements for the tax year? If 'Yes,' complete
Schedule 0, Parts XI, and XII. . ......... ................... ...... . ..... . 12a X
b Was the organ1zat1on included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and
if the organization answered 'No' to line 72a, then completing Schedule 0, Parts XI and XII is optional. . ....... . 12b X
13 Is the organization a school described in section 170(b)(1 )(A)(ii)? If 'Yes,' complete Schedule E. . 13 X
14a Did the organization maintain an office, employees, or agents outside of the United States?. 14a X
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, Investment, and program serv1ce activities outside the United States, or aggregate foreign investments valued
at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV.. . . . . . . . . . . . . . . . . . .... ... ....... 14b X
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization
or entity located outside the United States? If 'Yes,' complete Schedule F, Parts II and IV. . . . . . . . ..... .... 15 X
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to
individuals located outside the United States? If 'Yes,' complete Schedule F, Parts Ill and IV.. 16 X
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising serv1ces on Part IX,
column (A). lines 6 and 11 e? If 'Yes,' complete Schedule G. Part I (see instructions) . . . . . . . . . . . . . . . . 17 X
18 Did the organizalion report more than $15,000 total of fundraismg event gross income and contnbut1ons on Part VIII,
lines 1c and Sa? If 'Yes,' complete Schedule G, Part II.. . ..................................................... . 18 X
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'
complete Schedule G. Part Ill.................... ............... ... . .. 19 X
20 a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H. . 20 X
b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b
21 Did the organization report more than $5,000 of grants and other ass1stance to governments and organizations in the
United States on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II ..... . 21 X
22 D1d the organizat1on report more than $5,000 of grants and other assistance to 1ndiv1duals in the United States on Part
IX, column (A), line 2? If 'Yes,' complete Schedule I, Parts I and Ill..... ... .................. . ......... . 22 X
23 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former off1cers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete
Schedule J................................ . ........................................................... . 23 X
24a Did the organization have a tax-exempt bond issue with an outstanding princ1pal amount of more than $100,000 as of
the last day of the year, and that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and
complete Schedule K. If 'No, 'go to fine 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... . 24a X
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?..... 24b
c Did the organization mamtain an escrow account other than a refundmg escrow at any time during the year to defease
any tax-exempt bonds?...................................... ....... . ..................... . 24c
d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time dunng the year?. 24d
25a Section 501(cX3) and 501(cX4) organizations. Did the organization engage in an excess benefit transaction with a
disqualified person during the year? If 'Yes,' complete Schedule L, Part I. . ...................... . 25a X
b Is the organization aware that it engaged 1n an excess benefit transact1on w1th a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete
Schedule L, Part I. . . . . . . . . . . . . . . . .......... ................... . ........................ . 25b X
26 Was a loan to or by a current or former officer, d1rector, trustee, key employee, highest compensated employee, or
disqualified person outstanding as of the end of the organization's tax year? If 'Yes,' complete Schedule L, Part II. .... 26 X
27 Did the organization provide a grant or other assistance to an off1cer, director, trustee, key employee, substantial
contnbutor or employee thereof, a grant selection committee member, or to a 35% controlled ent1ty or family member
of any of these persons? If 'Yes,' complete Schedule L, Part Ill . . . . . . . . ......................... . 27 X
28 Was the organization a party to a business transaction with one of the followmg part1es (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions):
a A current or former officer, director, trustee, or key employee7 If 'Yes,' complete Schedule L, Part IV.. 28a X
b A family member of a current or former officer, director, trustee, or key employee7 If 'Yes,' complete
Schedule L, Part IV. . .......... . ......... . 28b X
cAn ent1ty of which a current or former off1cer, director, trustee, or key employee (or a family member thereof) was an
officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV... . ...... . 28c X
29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M. . 29 X
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservat1on
contributions? If 'Yes,' complete Schedule M. ......... ...... ............ . ..... 30 X
31 Did the organization liquidate, terminate, or dissolve and cease operations7 If 'Yes,' complete Schedule N, Part I . .. 31 X
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of 1ts net assets? If 'Yes,' complete
Schedule N, Part II . . . . . . . . . . . . . . . . ...... ... ...... . ........................ . 32 X
33 D1d the organization own 100% of an ent1ty disregarded as separate from the organization under Regulations sections
301.7701-2 and 301.7701 -3? If 'Yes,' complete ScheduleR, Part I.......... ......... . .... 33 X
34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete ScheduleR, Parts II, Ill, IV,
~V.~I ·········· ........... . 34 X
35a Did the organization have a controlled entity within the meaning of sect1on 512(b)(13)? .............................. . 35a X
b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction w1th a controlled
entity within the meaning of section 51 2(b)(1 3) 7 If 'Yes,' complete Schedule R, Part V, line 2. ........... 35b
f--t--+---
36 Section 501~X3) organizations. Did the organization make any transfers to an exempt non-charitable related
organization. If 'Yes,' complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... . 36 X
37 D1d the organization conduct more than 5% of its activities through an entity that is not a related organization and that 1s
treated as a partnership for federal income tax purposes? If 'Yes,' complete ScheduleR, Part VI. . ........ . 37 X
38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 19?
Note. All Form 990 filers are required to complete Schedule 0. . ............ . ............ . 38 X
BAA Form 990 (2012)
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... . .................. . 7a X
b If 'Yes,' did the organization notify the donor of the value of the goods or serv1ces provided? ...... . 7b
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which 1! was required to file
Form 8282?. ........... .................. ......... .......... . ......... . 7c X
d If 'Yes,' indicate the number of Forms 8282 filed during the year.............. . ........ [ 7d[
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ...... . 7e X
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............ . 7f X
g If the organization received a contnbution of qualif1ed Intellectual property, did the organization file Form 8899
as required?. . . . . . . . . . . . . . . ................. ....... ......... . .... 7g
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, d1d the organization file a
Form 1098-C?...... .. .. .. .. . .. .. . . .. .. .. .. . . .. 7h
8 Sponsoring organizations maintaining donor advised funds and section 509(aX3) supporting organizations. Did the
supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business
holdings at any time during the year?. . . . . . . . . .......... ................................ 8
f---+--+---
9 Sponsoring organizations maintaining donor advised funds.
a Did the organization make any taxable distributions under section 4966?.. . . . . . ................ . 9a
b Did the organization make a distribution to a donor, donor advisor, or related person? .. 9b
10 Section 501(cX7) organizations. Enter:
a Initiation fees and capital contnbutions included on Part VIII, line 12. . ....... [1oaj
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities.
r--r----------4
lOb
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11 Section 501(cX12) organizations. Enter:
a Gross income from members or shareholders . lla
b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.)................. .......... ......... 11 b
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12 a Section 4947(aXl) non- exempt charitable trusts. Is the organization f1ling Form 990 in lieu of Form 1041?. 12a
b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year.. . ... [12 bj
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.I Part VI JGovernance, Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for
a 'No' response to line Sa, Bb, or 7Ob below, describe the circumstances, processes, or changes in
Schedule 0. See instructions.
Check if Schedule 0 contains a response to any question in this Part VI ............. .
Section A. Governing Body and Management
1 a Enter the number of voting members of the governing body at the end of the tax year. .
If there are material differences in voting rights among members
of the governing body, or if the governing body delegated broad
authority to an executive committee or similar committee, explain in Schedule 0.
b Enter the number of voting members included in line 1a, above, who are independent.
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
officer, director, trustee or key employee?.................................. . ............................. . 2 X
3 D1d the organization delegate control over management dut1es customarily performed by or under the direct supervision
of officers, directors or trustees, or key employees to a management company or other person?.. . .......... . 3 X
4 Did the organization make any significant changes to its governing documents
since the prior Form 990 was filed? ......... . 4 X
5 Did the organization become aware during the year of a significant diversion of the organization's assets? ............ . 5 X
6 Did the organization have members or stockholders?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................... . 6 X
7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more
members of the governing body?. . . . . . . . . . . . . . . . . . ................................... . 7a X
bAre any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or other persons other than the governing body? . . ................................ . 7b X
8 Did the organizat1on contemporaneously document the meetmgs held or written actions undertaken during the year by
the following:
a The governing body?.............................. .
bEach committee with authority to act on behalf of the governing body?. 8b X
9 Is there any officer, director or trustee, or key employee l1sted in Part VII, Section A, who cannot be reached at the
organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0. . . . . . . . . . . . . . . .... 9 X
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.
Yes No
lOa Did the organization have local chapters, branches, or affiliates?. ..... . lOa X
b If 'Yes,' did the organization have wntten policies and procedures governing the activities of such chapters, affiliates, and branches to ensure the1r
operations are consistent with the organization's exempt purposes?. . . . . . . . . . ................. . ......... . lOb
11 a Has the organization provided a complete copy of th1s Form 990 to all members of 1ts governing body before filmg the form? ........ . 11 a X
b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. See Schedule 0
12a Did the organization have a written conflict of interest policy? If 'No,· go to line 73 ... 12a X
b Were officers, directors or trustees, and key employees requ1red to d1sclose annually interests that could give rise
to conflicts?.. .......... .......... . ......... . 12b
c Did the organization regularly and consistently mon1tor and enforce compliance with the policy? If 'Yes,' describe in
Schedule 0 how this is done . . . . . ............................................................ . 12c
13 Did the organization have a written whistleblower policy?........................................ . 13 X
14 Did the organization have a wntten document retention and destruction policy?. 14 X
15 Did the process for determining compensat1on of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision? .< ·.
a The organization's CEO, Executive Director, or top management official. ...... . 15a X
bOther officers of key employees of the organization ................... . 15b X
If 'Yes' to line 15a or 15b, describe the process in Schedule 0. (See instructions.) :;
16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year?. . . . . . . . . . . . . . . ............................................................. . 16a X
b If 'Yes,' did the organ1zat1on follow a wntten policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the ,•o•
a. c
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Treasurer 0 X X 0- 0. 0.
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Secretary 0 X X o_ 0. 0.
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---------------------
Director 0 X 0. 0- 0-
(7) Andrea Johnson 2
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(8) Gerard Martin 2
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(9) Will Bullas 2
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President 0 X X 0. 0-
(10) Pam Carroll 2
--------------------- o_
Director 0 X 0. 0-
_(12>_ Q<2_u_g_!~s_ Q<2_~~ ________ 2
Director 0 X 0. 0. 0.
(12) Alicia Meheen 2
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(14) Daria Shachmut 2
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2 Total number of mdependent contractors (1nclud1ng but not lim1ted to those listed above) who rece1ved more than
$100,000 in compensation from the organization .,.. 0
BAA TEEAO 108L 0 l/24113 Form 990 (2012)
,
Form 990 (2012) Carmel Art Association 94-1012517 Page 9
.!Part VIlli Statement of Revenue
·...
Check if Schedule 0 contains a response to any question in this Part VIII. 0
. ) ' ..
· \•'. (A) (B) (C) (D)
Total revenue Related or Unrelated Revenue
.... exempt business excluded from tax
"• .. .'f./:', function
revenue
revenue under sections
512, 513, or 514
!z~ 1 a Federated campaigns. 1a
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.......
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0::0 b Membership dues. ..... 1b
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<1'1<( c Fundraising events. . . . . . .... 1c :..
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a~ d Related organizations .. . . . . . .. ld
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~;:;; e Government grants (contnbutions). le
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f All other contnbut10ns, gifts, grants, and . . ' ' ~' ~
ii:O similar amounts not included above ... 1f 20 168. [;; ..
~.;,_;
< ;
~Q
Zz: g Noncash contributions included in Ins la-11: $ •.. ...
. '·····
•>< >''
8< Y'.
... h Total. Add lines 1a-lf. . . . . . . . . . . . . . . . . . . . . . . .. ~
20,168 . . ...... ·'.·_.J;·:.
"····· ..:::t• !VAT
:::::>
•· ;. :
....
:z Business Code ,_,··.-
••
~ 2a _!1~mQ_e.f~!P_Q!J~s- ~ ~S.§~~m_gJ!1:s 40 878. 40 878.
<X
....
!::!
b
-----------------
> c
....
<X
<h d
-----------------
~
-----------------
e
<X
CJ -----------------
f All other program service revenue ..
0
....
<X
g Total. Add lines 2a-2f .. . . . . . . . . . . . - . . . . . .... ....... '
~
40,878. <';!(. . ·c,f!::: ·.. .. ..
3 Investment income (including dividends, interest and
other similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . ~
2 274. 2 274 .
4 Income from investment of tax-exempt bond proceeds.~
.. ·
(1) Secun!les (it) Other r ;
7 a Gross amount from sales of
assets other than inventory.
;, ' . .:.>
b Less: cost or other basis . ·.c. ·. · ../ ,.
and sales expenses . .... '
c Gain or (loss). .
d Net gain or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... ~
!S!
.... of contributtons reported on line 1c) .
<X
See Part IV, line 18.. a ·.. " ',' ~
. ;::.·..· . .
....
<X
:I: b Less: direct expenses. b
.· ·•
s:. ...
•_,<,
t-
0
c Net 1ncome or (loss) from fundraising events .. ~
· .. ;
b
-----------------
c
-----------------
d All other revenue . ... . ............. '
TEEA0111L 01/03113
~F~or_m~~~(~2~0~12~)--~C~a~r~m~e~l~A~r~t~A~s~s~o~c~l~·a~t~i~o~n~----------------------------------~9~4_-~1~0~1~2~5~1~7_______
Pa~g~e_1_2
.I Part XI I Reconciliation of Net Assets
Check if Schedule 0 contains a response to any question in this Part XI . ... rx1
1 Total revenue (must equal Part VIII, column (A), line 12). 1 404 027.
2 Total expenses (must equal Part IX, column (A), line 25). . 2 327 435.
3 Revenue less expenses. Subtract line 2 from line 1 . . ........................ . 3 76 592.
4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)).. 4 618 582.
5 Net unrealized gains (losses) on investments.. 5 2,250.
6 Donated services and use of facilities. 6
7 Investment expenses. 7
8 Prior period adjustments .......... . 8
9 Other changes in net assets or fund balances (explain in Schedule 0) ............. . 9
10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,
column (B)). . . . . . . . . ........ . 10
Part XII Financial Statements and Reporting
Check if Schedule 0 contains a response to any question in this Part XII. ...
Accounting method used to prepare the Form 990: 0 Cash [RJ Accrual Oother
If the organization changed its method of accounting from a prior year or checked 'Other,' explain
in Schedule 0.
2 a Were the organization's financial statements compiled or reviewed by an independent accountant?.
If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis, consolidated basis, or both:
0 Separate basis 0 Consolidated bas1s 0 Both consolidated and separate basis
b Were the organization's financial statements audited by an independent accountant? .
If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate
basis, consolidated basis, or both:
0 Separate basis 0Consolidated basis 0
Both consolidated and separate basis
c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the aud1t,
review, or compilation of its financial statements and selection of an independent accountant?.
If the organization changed either its oversight process or selection process during the tax year, explain
in Schedule 0.
3 a As a result of a federal award, was the organ1zat1on required to undergo an aud1t or audits as set forth in the S1ngle
Audit Act and OMB Circular A-133?. . .......... . 3a X
b If 'Yes,' did the organ1zat1on undergo the required aud1t or audits? If the organization did not undergo the required audit
or audits, explain why in Schedule 0 and descnbe any steps taken to undergo such audits. 3b
BAA Form~ (2012)
TEEA0112L 08/09/11
OMB No. 1545-0047
SCHEDULE A
(Form 990 or 990-EZ)
Public Charity Status and Public Support 2012
Complete if the organization is a section 501(cX3) organization or a section
4947(aX1) nonexempt charitable trust.
Open to Public
Department of the Treasury ·· lnspectic)ri
Internal Revenue Serv1ce ... Attach to Form 990 or Form 990-EZ.... See separate instructions.
Name of the organization IEmployer identification number
Carmel Art Association 94-1012517
IPart I l Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organ1zat1on IS not a pnvate foundat1on because 1t 1s: (For lines 1 through 11, check only one box.)
~
A church, convention of churches or association of churches descnbed in section 170(bX1XA)(i).
2 A school described in section 170(bX1XA)(ii). (Attach Schedule E.)
3 A hospital or a cooperative hospital service organization described in section 170(bX1XAXiii).
4 A medical research organization operated in conjunction with a hospital described in section 170(bX1XA)(iii). Enter the hospital's
name, city, and state:
5 a
An organization operatedfor the benefit Of collegeorunl~rSity owned or operatedbya-gover;;-mental unitdescribed sectiOn - - - - - - -
D 170(bX1XAXiv). (Complete Part II.)
m
6 A federal, state, or local government or governmental un1t described in section 170(bXlXAXv).
7
8
B An organization that normally receives a substantial part of its support from a governmental unit or from the general publiC described
in section 170(bX1XAXvi). (Complete Part II.)
D A community trust described in section 170(bX1XAXvi). (Complete Part II.)
9 ~An organization that normally receives: (1) more than 33-1/3% of 1ts support from contributions, membership fees, and gross receipts from activities
related to 1ts exempt funct1ons - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment mcome and
unrelated business taxable income (less sect1on 51 1 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2).
(Complete Part Ill.)
10 DAn organization organized and operated exclusively to test for public safety. See section 509(aX4).
11 D An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly
supported organizations descnbed 1n section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of
supporting organization and complete lines 1 1e through 11h.
a 0Type I b 0Type II c D Type Ill -Functionally integrated d D Type Ill- Non-functionally integrated
e D By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or
section 509(a)(2).
If the organ1zat1on rece1ved a wntten determ1nat1on from the IRS that IS a Type I, Type II or Type Ill supportmg organ1zat1on,
check th1s box . .. . . . . . . . .... D
g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
Yes No
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (11i)
below, the governing body of the supported organization?. . ............... . 11 g (i)
(A)
(B)
(C)
(D)
(E)
'
,,·'
-,.' ,;:',':. ,'.
BAA For Paperwork Reduct1on Act Not1ce, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2012
TEEA0401 L 08/09112
L___
Schedule A (Form 990 or 990-EZ) 2012 Carmel Art Association 94-1012517 Page 2
!Part II )Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
' (Complete only if you checked the box on line 5, 7, or 8 of Part I or 1f the organization failed to qualify under Part Ill. If the
organization fails to qualify under the tests listed below, please complete Part Ill.)
16a 33-1/3% support test- 2012_ If the organization did not check the box on lme 13, and the line 14 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. D
b 33-1/3% support test- 2011. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. D
17 a 10%-facts-and-circumstances test- 2012. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explam in Part IV how
the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ...... .
b 10%-facts-and-circumstances test- 2011. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10%
18
BAA
or more, and if the organization meets the 'facts-and-mcumstances' test, check th1s box and stop here. Explain in Part IV how the
organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ............ .
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. :a
Schedule A (Form 990 or 990-EZ) 2012
TEEA0402L 08/09112
Schedule A (Form 990 or 990-EZ) 2012 Carmel Art Association 94-1012517 Page 3
.!Part Ill !support Schedule for Organizations Described in Section 509(a)(2). . . .
(Complete only if you checked the box on line 9 of Part I or tf the organtzatton failed to qualtfy under Part II. If the organtzatton falls
to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal yr beginning in) ~ (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions
and membership fees
received. (Do not include
any 'unusual grants.') ........ . 37,587. 29,929. 74,597. 50,492. 61,046. 253,651.
2 Gross receipts from admis-
sions, merchandise sold or
services performed, or facilities
furnished in any activity that is
related to the organization's
tax-exempt purpose. . . . . . . .. 575,987. 552,518. 585,955. 626,240. 823,665. 3,164,365.
3 Gross receipts from activities
that are not an unrelated trade
or business under section 513. 0.
4 Tax revenues levied for the
organization's benefit and
either paid to or expended on
its behalf.. .. 0.
5 The value of services or
facilities furnished by a
governmental unit to the
organization without charge ... 0-
6 TotaL Add lines 1 through 5. 613,574. 582,447. 660,552. 676,732. 884,711. 3,418,016.
7 a Amounts included on lines 1,
2, and 3 received from
disqualified persons ......... . o_ 0. 0. o_ o_ 0.
b Amounts included on lines 2
and 3 received from other than
disqualified persons that
exceed the greater of $5,000 or
1% of the amount on line 13
for the year ................. . 0. o_ 0. 0. 0. 0-
c Add lines ?a and 7b . . . . . . .. o_ 0- 0- 0. 0. 0.
8 Public support (Subtract line
7c from line 6.). . ..... . 3,418,016.
Sect1on B Total Support
Calendar year (or fiscal yr beginning in) ~ (a) 2008 (b) 2009 (c)2010 (d) 2011 (e) 2012 (f) Total
9 Amounts from line 6 ..... . 613, 574- 582,447_ 660,552. 676,732. 884,711. 3,418,016.
lOa Gross income from interest,
dividends, payments recetved
on securities loans, rents,
royalties and income from
similar sources ............ . 14,927. 10,521. 4,388. 2,029. 2,275. 34,140.
b Unrelated business taxable
income (less section 511
taxes) from businesses
acquired after June 30, 1975 .. 0.
c Add lines 1Oa and 1Ob .. 14,927. 10,521. 4,388. 2,029. 2,275. 34,140.
11 Net income from unrelated bus mess
activtttes not included in Ime 1Db,
whether or not the business is
regularly earned on .... o_
12 Other income. Do not include
gain or loss from the sale of
capital assets (Explatn in
Part IV.). . . . . . . . . . . . . . . . 0_
13 Totalsupport.(Addlns9,10c,11,andl2.) 628,501. 592,968. 664,940.
L_~~~~~~~~~~--~--~~--~-L----~~~~--~~~--~--~~~~~~
678,761. 886,986. 3,452,156.
14 First five years. If the Form 990 ts for the organtzatton's ftrst, second, thtrd, fourth, or ftfth tax year as a sectton 501 (c)(3)
orgamzatton, check thts box and stop here. . ... . . . . . .. . . . .
Section C. Com utation of Public Su ort Percenta e
15 Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f)}. 99.01 %
16 Publtc support percentage from 2011 Schedule A, Part Ill, line 15 .. 98.43 %
Section D. Com utation of Investment Income Percenta e
17 Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f)). 0.99%
18 Investment income percentage from 2011 Schedule A, Part Ill, line 17. 1.57 %
19a 33-1/3% support tests- 2012. If the organization did not check the box on line 14, and ltne 15 is more than 33-1/3%, and line 17
is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . ~ [RJ
b 33·1/3% support tests- 2011. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and
line 18 is not more than 33-1/3%, check thts box and stop here. The organization qualifies as a publicly supported organization. : 0
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructtons. ~ 0
BAA TEEA0403L 08/09112 Schedule A (Form 990 or 990-EZ) 2012
t
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor adv1sed funds
are the organization's property, subject to the organization's exclusive legal control?. . . . . . DYes
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
r~p~~~:~~~~T/pur~e~fee~:~~fi~?ot for the_ benefit of the donor or. donor. advisor, or for any other purpose _conferring DYes D No
jPart 11 ·I Conservation Easements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 7.
1 Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education) D Preservation of an historically important land area
2
B Protection of natural habitat
Preservation of open space
D Preservation of a certified historic structure
Complete lines 2a through 2d if the organization held a qualified conservation contnbut1on in the form of a conservation easement on the
last day of the tax year.
LHeld at the End of the Tax Year
a Total number of conservation easements. 2a
b Total acreage restricted by conservation easements . 2b
c Number of conservation easements on a certified historic structure included in (a) .. 2c
d Number of conservation easements included in (c) acqu1red after 8/17/06, and not on a historic
structure listed in the National Register. 2d
3 Number of conservation easements mod1f1ed, transferred, released, extinguished, or termmated by the organ1zat1on dunng the
tax year ,...
4 Number of states where property subject to conservation easement IS located ,...
5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of VIolations,
and enforcement of the conservation easements it holds?.. DYes
6 Staff and volunteer hours devoted to mon1tonng, inspecting, and enforcing conservation easements dunng the year
....
7 Amount of expenses mcurred in monitonng, inspecting, and enforcing conservation easements during the year
.... $
--------
8 Does each conservation easement reported on line 2(d) above satisfy the requirements of sect1on 170(h)(4)(B)(i)
and section 170(h)(4)(8)(ii)? . ........... DYes
9 In Part XIII, descnbe how the organization reports conservation easements 1n its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements.
jPart 1111 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered 'Yes' to Form 990, Part IV, line 8.
1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of publ1c serv1ce, provide,
in Part XIII, the text of the footnote to its financ1al statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research 1n furtherance of public serv1ce, prov1de the
following amounts relating to these items:
(i) Revenues included in Form 990, Part VIII, line 1. ..... $
(ii) Assets included in Form 990, Part X.
.....$--------
2 If the organ1zat1on received or held works of art, histoncal treasures, or other s1milar assets for fmanc1al ga1n, prov1de the tollowmg
amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part VIII, line 1. ..... $
bAssets included in Form 990, Part X.
.....$--------
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. 1EEA3301 L 09118112 ScheduleD (Form 990) 2012
' ScheduleD (Form 990) 2012 Carmel Art Association 94-1012517 Page 2
.!Part HJ IOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
§
3 Using the organization's acquis1t1on, accession, and other records, check any of the following that are a significant use of 1ts collection
items (check all that apply):
a Public exhibition d D
Loan or exchange programs
b Scholarly research e Other D
c Preservation for future generations
4 Provide a descript1on of the organization's collections and explain how they further the organization's exempt purpose in
Part XIII.
5 During the year, did the organization solicit or receive donations of art, histoncal treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection?.. . . . . . . . . . . . . . . . . . .
D Yes
I
!Part IV Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 9, or
reported an amount on Form 990, Part X, line 21.
1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included
on Form 990, Part X? ........................................................................................ DYes
b If 'Yes,' explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance. 1c
d Additions during the year. 1d
e Distributions during the year... 1e
f Ending balance..... . 1f
~No
2 a Did the organization include an amount on Form 990, Part X, line 21? . . . .. . .. . . . ....... UYes
b If 'Yes,' explain the arrangement in Part XIII. Check here if the explantion has been provided in Part XIIL .. . . . ........
...
IPart V I Endowment Funds. Complete if the or Janization answered 'Yes' to Form 990, Part IV, line 10.
(a) Current (b) Prior year (c) Two years (d) Three years (e) Four years
1 a Beginning of year balance . . ...
b Contributions .. ...... ' . . .....
c Net investment earnings, gains,
and losses .... . . . . . . . . . . . ..
d Grants or scholarships .. . . . . . . .
e Other expenditures for facilities
and programs .... . . . . . . . . . . . . .
f Administrative expenses . . . . . .
g End of year balance . . . . . . .
2 Prov1de the est1mated percentage of the current year end balance (line 1g, column (a)) held as:
a Board designated or quas1-endowment • %
b Permanent endowment • %
c Temporarily restricted endowment • %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3 a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by: Yes No
(i) unrelated organizations ...... . 3a(i)
(ii) related organizations......... . 3a(ii)
b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R?. 3b I
4 Describe in Part XIII the intended uses of the organization's endowment funds.
IPart VI l Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (b) Cost or other (c) Accumulated (d) Book value
(investment) basis (other) depreciation
1 a Land ... . . . . . . . ' . . . . . . . . .......... . . . . . . . . 2,000. 1P · ,...... , 2,000 .
b Buildings. . . . . . . . . . . .... ' .... 10,543. 10,543. 0.
c Leasehold improvements.. ... ...... 413, 998. 186,788. 227,210 .
d Equipment .... . . . . . . . . . . . ' . 23,428. 21,492. 1,936 .
e Other .... . . . . . . . . . . . . . . ...... . . . . . . .... 84,389. 73,734. 10,655.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 7O(c).). .... 241,801.
BAA ScheduleD (Form 990) 2012
TEEA3302L 06/07112
Carmel Art Association
' ScheduleD (Form 990) 2012 94-1012517 Page 3
IPartVII !Investments- Other Securities. See Form 990, Part X, line 12. N/A
(a) Description of security or category (b) Book value (c) Method of valuation: Cost or
(including name of security) end-of-year market value
(1) Financial derivatives .... . . . . . . . . . . . . . . . . . . . . . .... ' ...
(2) Closely-held equity interests . . . . . ' . . . . . . . . . . . . .. ...
(3) Other
(A)
----------------------
----------------------------
(B)
----------------------------
(C)
----------------------------
(D)
----------------------------
(E)
----------------------------
(F)
----------------------------
(G)
---------------------------
(H)
----------------------------
(I)
---------------------------- )·ic:.
Total. (Column (b) must equal Form 990, Part X, column (B) line /2.). .. ~ ., . .if·J' ::<:: •! • • • •• i
IPartVIU.Hnvestments- Program Related. See Form 990, Part X, line 13. N/A
(a) Description of investment type (b) Book value (c) Method of valuation: Cost or
end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 0)
Total. (Column (b) must equal Form 990, Part X, column (8) line /3) . . ~ ) .· . . ..
!Part IX 'd Other Assets. See Form 990 Part X line 15. N/A
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(1 0)
Total. (Column (b) must equal Form 990, Part X, column (B), line 15.). .... . . .. . .. ... ~
(1 0)
•<·'
(11)
"•
Total. (Column (b) must equal Form 990, Part X, column (8) line 25.). ..... .... ':
2. FIN 48 (ASC 740) Footnote. In Part XIII, prov1de the text of the footnote to the orgamzat10n's fmanc1al statements that reports the organ1zat1on's liability for uncertam tax pos1t1ons
0
under FIN 48 (ASC 740). Check here 1f the text of the footnote has been prov1ded in Part Xlll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BAA TEEA3303L 12/23112 Schedule 0 (Form 990) 2012
• ScheduleD (Form 990) 2012 Carmel Art Association 94-1012517 Page 4
!Part XI J Reconciliation of Revenue per Audited Financial Statements With Revenue per Return N/A
1 Total revenue, gains, and other support per audited financial statements .. '' ..... ''' ........ . . . . . 1
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments ..... .......... ''' 2a
b Donated services and use of facilities. ' ... ..... . ... .. .. .. . . ... . ...
''' 2b
c Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . ''
'' ''' 2c
d Other (Describe in Part XIII.). ......... . . . . . . . . . ......... 2d
e Add lines 2a through 2d... . . . . . . . .... ' ... . . . . . . . . . .... . . . . . . . . .
''' .... ' ..... . .. . .
''' 2e
3 Subtract line 2e from line l .... ' ... ' ' . . . . . . .... ..... ............. . . . . . . . . ...
'' '' ' ..... .....
'' ''' . ....
''' 3
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
''•
a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . 4a
bOther (Descnbe in Part XIII.) ...... . . . . . . . . . . . . . . . . . . . . . . . ...... . ...... 4b .··,,.
c Add lines 4a and 4b. ....... . . .. ... . . . . . .
''' '' ' . . . .
''' ........... ..... . .
'''. . . . ....... . . . . . . ..... 4c
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)'' ..... . ..... . . . . . ....
'' '' 5
IPart XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return N/A
1 Total expenses and losses per audited financial statements. .......... ... . . . ...... 1
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .. .... . . . . . . '' . ......... 2a
b Prior year adjustments ...... ...... '' ''' .. .. .. . ...
''' . .... '.
''' ''' 2b
c Other losses . . . . . . . . . ... ..... ..... . . . . . . . .
''' ''' ''' 2c .,
d Other (Describe in Part XIII.). . . . . . . . . . . . . . . . . . . .... . ........ . ......... 2d
e Add lines 2a through 2d. . . . . . . . . . . . . ......... . .. . . . . . . . . . .................. .... . .. .
''' 2e
3 Subtract line 2e from line l ... '' ''' .... .........
''' '' . . . . . . . .........
''' '' 3
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. ....... '' 4a
bOther (Describe in Part XIII.) .. ..... ..... . . . . . . .................
'' ......
''' 4b
''
.;:
c Add lines 4a and 4b. ...... ..... ' ' ' ' . . . . . ''
''' ..... ''' ..... .. ' . . . . . . ........ 4c
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)' ''' . . . . ' . . .........''' 5
IPart XIIII Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill, lines 1a and 4; Part IV, lines 1b and 2b; Part V,
line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
TEEA3304l 11/30112
OMB No. 1545-0047
r SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ
• (Form 990 or 990-EZ)
Complete to provide information for responses to specific questions on
2012
Form 990 or 990-EZ or to provide any additional information.
Department of the Treasury
Internal Revenue Service ~ Attach to Form 990 or 990-EZ.
Name of the organ1zatlon Employer identification number
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA4901 L 12/8112 Schedule 0 (Form 990 or 990-EZ) 2012
2012 Schedule 0 - Supplemental Information Page2
Client 70132 Carmel Art Association 94-1012517
4/26113 04:55PM