Memo Performing Arts Facility
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. C I T Y o F HOP KIN S
MEMORANDUM
DATE: September 141 1993
TO: Honorable Mayor and City Council
FROM: ~im Kerrigan, Director of Planning & ~conomic Devel.
paul~nmanl Community Dev. Specialist
SUBJECT: PERFORMING ARTS FACILITY (PAF)
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I. PURPOSE
The purpose of this memo is as follows:
1. Provide general background information on PAF project.
2. Provide a summary of the financial status of Child's
Play Theatre (CPT) and Minnetonka Dance Theatre and
(. School (MDTS) .
Provide information on the formation of a Local Arts
3.
Agency (LAA) .
4. Staff comments.
II. GENERAL BACKGROUND
September - 1991: Child's Play Theatre approached the city
requesting assistance in finding them
new space in order to retain their
operation within the City of Hopkins.
January - 1992: A motion was passed endorsing the
concept of an entertainment complex in
downtown Hopkins which would include
Child's Play Theatre as a tenant.
December - 1992: A detailed report1 which had been
prepared by City staff and Art Space
Inc. concerning a free standing
performing arts facility, was presented
to the City Council.
. January - 1993: Following a public hearing the Council
decided in not to construct such a
facility but rather directed staff to
continue to work towards the possibility
of building a performing arts facility
" Honorable Mayor and city Council .. .'
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in conjunction with an entertainment .
complex project on the Suburban
Chevrolet property.
March - 1993: An option agreement was executed with
the owners of the Suburban Chevrolet
property. This agreement requires that
if the HRA wishes to purchase this site
it must be completed by March 15, 1994.
July - 1993: Contract with Vedi and Associates to
undertake an analysis relating to,size
and cost considerations for constructing
a PAF.
August - 1993: The City Council reviews the report
prepared by Vedi & Associates. As a
result of this discussion the Council
indicated that they generally support
the concept of a PAF and indicated a
desire to consider providing significant
financial assistance to such a project.
September - 1993 The City Council conducts a public
hearing on the PAF project.
III. SUMMARY OF FINANCIAL INFORMATION - CPT/MDTS .
In order to determine the present financial condition of
both Child's Play Theatre and Minnetonka Dance, staff has
reviewed the most current financial information of these
groups including the following documents:
0 Minnetonka Dance 1992 revenue expenditure form
filed with both the IRS and the state of
Minnesota. Also reviewed were their internal
financial statements for the period ending June
30, 1993.
0 Financial statements for Child's Play Theatre for
their fiscal year ending June 30, 1993.
The following is a summary of the above detailed
information:
Revenue Surplus Fund Balance
(Deficit)
1992 1993 1992 1993
CPT (21,357) 7,500 15,579 23,079
MDTS ---- 11,298 9,386 20,684
.
Both organizations generated a small revenue surplus for
.their most recently completed fiscal year. For the fiscal
year prior to the most recently completed, MDTS generated
surplus revenue and CPT did not. staff needs to caution the
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.. Honorable Mayor and City Council
Page 3
. Council that even though both organizations appear to be
financially solvent at present, such organizations can very
easily be negatively impacted by down cycles in the economy.
IV. Local Arts Agency (LAA)
At the September 17, 1993, Council meeting there appeared to
be a strong level of interest in the formation of a LAA.
There has been discussion about creating an LAA to undertake
a variety of activities that might include:
1) Identifying & responding to arts needs within
the community
2) Potential future management of PAF
3) Fundraising for potential future expansion of
PAF & other arts activities within the
community.
Staff has previously described two options available for
establishing a LAA.
1. Private, non-profit arts board, independent of the
City.
Over 60% of all LAA's in the country are incorporated
. as private not-for-profit organizations. The following
issues are to be considered when examining this type of
LAA:
> Board composed of private citizens
> Board elected by LAA's designated membership
> Board should obtain Federal Tax status 501
C3, in order to allow tax-exempt
contributions.
> Generally more successful at raising funds
compared to a government related entity.
This approach is recommended by Art Space to be the
most effective means of accomplishing the general goals
and objectives of a LAA.
2. Public LAA, in the form of a commission.
The commission is a very common form of LAA. The
following issues are relevant to the creation of an LAA
in the form of a commission:
> Could be established in a short time period.
. Mayor/Council to appoint members.
> Created through an initiative of the
Mayor/Council
> Commission may be advisory only.
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.. Honorable Mayor and city Council ~ ,
Page 4
> Commission can be established as a separate .
municipal agency, with separate staffing and
funding appropriated by the City Council.
> Commission cannot be incorporated by the
state, nor can it achieve a 501 C3 status.
> Although a commission may be easiest and
quickest to establish, it should be noted
that they are generally not effective in
undertaking fundraising efforts. Many major
contributors have policies prohibiting giving
donations to government entities.
There are several general points to keep in mind when
analyzing the formation of any type of LAA:
I. > LAA's that are not community initiated, but are
. mandated by a local government, tend to be
ineffective, and eventually dissolve. Art Space
has strongly indicated that individuals will
contribute time and money to a private,
community-led organization significantly more than
to a public organization.
> Any LAA cannot reasonably be expected to manage the ."
day to day operations, activities, bookings., etc.
of a PAF. An LAA made up entirely of volunteers
does not have the time or the expertise to manage a
major facility. It would be necessary for the LAA
to hire professional p,roperty management staff in
order to perform this function.
> An LAA may be very adept at gathering information in
order to determine the arts needs in the community,
organizing events to promote the arts, raising
limited funds, in addition to providing some
assistance in evaluating the appropriate
size/design of a PAF.
> At the September 7, 1993, Council meeting, 7
individuals indicated their interest in the arts in
the community. Since that meeting, 4 more
individuals have been added to this list. The Mayor
has contacted these individuals and has suggested
that they conduct a meeting on September 27, 1993,
to discuss the possible formation of an arts board.
V. STAFF COMMENTS
Based upon previous discussions on the PAF, the Council .
needs to resolve the following issues:
o Whether or not to proceed with project.
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Honorable Mayor and City Council
Page 5
Ie 0 The scale of the project, e.g. 19,700 square feet
or 48,000 square feet. This issue could involve a
discussion of a phased construction approach.
0 The level of public financial assistance for the
project.
0 Timing for construction of a project. The greater
amount of private funds which are required for the
project, the increased amount of time that will be
needed to raise those private funds in order for
the project to be constructed.
If the Council makes the determination that it wishes to
proceed with the construction of a PAF, an alternative which
was previously suggested by staff involved the following:
1) Undertake a scaled back project as follows:
0 Construction of the first phase of a multi-use
facility with 12,000 square feet of finished space
at grade level and 12,000 square feet of finished
space in the lower level. This would result in an
initial facility cost of $2.564 million, to be
financed as follows:
~ 0 $1,934,400 contribution by city
0 $350,000 contribution by CPT
0 $100,000 contribution by MDTS
0 $120,000 additional contribution from CPT to
finish lower level
0 $ 60,000 additional contribution from MDTS to
finish lower level
In conjunction with this alternative staff would
propose undertaking the necessary steps to refine the
Master Lease with CPT for management of the facility.
This appears to be the appropriate option for the first
phase of the facility. Again, these responsibilities
could be transferred to the LAA once it has had
sufficient time organize and hire professional staff.
2) Form a Local Arts Agency Task Force which would be
responsible for a variety of issues that might include:
- Determine if there is sufficient interest and need
in the community to form an LAA.
e - Assist in the development of Phase I of the PAF.
- Help organize the LAA by filing for Federal Tax
status 501(c) (3), and establishing Articles of
Incorporation and Bylaws for the LAA.
- Determine an appropriate number of individuals
which would make up the board of the LAA.
Honorable Mayor and City Council .~,
Page 6
- Survey people interested in serving on the LAA.
- Make a final recommendation on these issues to the .
city council
Art Space has recommended that such a proposed Task
Force be given a 6 month time period to complete the
identified responsibilities and provide information on
the formation of a LAA to the city Council.
Art Space recommends the Task Force include the
following ~epresentatives:
0 A member of CPT's Board of Directors
0 A member of MDTS's Board of Directors
0 A City Council representative
I In addition to these members, staff suggests the
council appoint all or a portion of the individuals who
I expressed an interest in the arts in the community at
I the previous city Council meeting.
I
It may be appropriate to hire a facilitator for the
Task Force in order to provide them with direction on
their roles and respon'sibilitiesin establishing the
organizational parameters of the LAA. Staff anticipates
a minimum amount of funding would be required for the
rt.~~~;~h Task Force to hire a facilitator and complete the .
associated tasks.
Staff does not anticipate the Task Force being
intimately involved in the design of Phase I of the
PAF. However, the Task Force would be responsible for
outlining one of the LAA's primary tasks which would be
to assist the City in design of the potential Phase II
of the PAF.
VI. ATTACHMENTS
0 CPT/MDTS financial information
0 Scheme "G condensed"
.
PA09143
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CITY OF HOPKINS
:e Hennepin County, Minnesota
RESOLUTION NO: 93-95
RESOLUTION OUTLINING THE CITY OF HOPKINS POSITION ON THE
CONSTRUCTION OF A PERFORMING ARTS FACILITY
ON THE SUBURBAN CHEVROLET PROPERTY
WHEREAS, the City of Hopkins has spent approximately two years
analyzing the feasibility of constructing a performing arts facility
in Hopkins; and
WHEREAS, the City Council is interested in facilitating the
construction of a performing arts center due to the economic and
cultural benefits it will provide to the City of Hopkins; and
WHEREAS, the City Council has expressed an interest in
constructing a performing arts facility on the Suburban, Chevrolet
property as part of an overall entertainment complex involving a movie
theater and restaurant; and
WHEREAS, the City has been approached by local performing arts
organizations which have expressed an interest in being tenants in
said facility; and
WHEREAS, the City Council desires to express its position on the
. construction of said performing arts facility.
NOW THEREFORE, BE IT RESOLVED by the City Council, of the City of
Hopkins as follows:
0 The city Council supports the construction of a 24,000
square foot multi-purpose performing arts facility on the
Suburban Chevrolet property with the understanding that the
facility will be constructed to allow for its expansion in
the future. Furthermore, the quality of construction of the
facility will be consistent with the provisions outlined in
the Vedi Report dated August 10, 1993.
0 The City of Hopkins commits $1.5 million towards the
construction of the performing arts facility with the
understanding that prospective users and, if necessary,
other donors will raise the necessary funds sufficient'
to pay for the cost of the facility. The City of
Hopkins desires to work in cooperation with a local
arts board or similar group to achieve the construction
of the facility.
0 The city of Hopkins commitment towards the construction
of a multi-purpose performing arts center, as outlined
in this resolution, is subject to numerous issues being
. resolved which include, but are not limited to,
securing financially stable tenants, financial
feasibility, design, success of fund raising efforts,
and the construction of the other portions of the
overall entertainment complex.
RESOLUTION NO: R93-95
Adopted by the city Council of the City of Hopkins this 21st day of .
September, 1993.
Charles D. Redepenning, Mayor
ATTEST:
James A. Genellie, City Clerk
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CHilD'S PLAY THEATRE COMPANY, INC.
FINANCIAL REPORT
JULY 31, 1993
, , PRE' r'lI~r~d c3~Y
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FOR OiSCUSS10N PUR
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WEINBERG & ASSOCIATES, LTD.
CERTIFIED PUBLIC ACCOUNTANTS
800 NICOLLET MALL, SUITE 510
MINNEAPOLIS, MN 55402
:. ' (612) 338-4447
FAX (612) 349-6733
----
MEMBER:
American Institute of Certified Public Accountants
Minnesota Society of Certified Public Accountants
Private Companies Practice Section of AICPA
WEINBERG & ASSOCIATES, LTD.
v.::RTIFIED PUBLIC ACCOUNTANTS Suite 510 .
800 Nicollet Mall
Minneapolis. MN 55402
(612) 338-4447
FAX (612) 349-6733
INDEPENDENT AUDITORS' REPORT
::,N!,A!iVE & PRELIMINARY
To the Board of Directors ~"'':,j~1 t.:;aSCUSS10N PURPOS;::""" C~>.;',,:; '<I
Child's Play Theatre Company, Inc. . ~~J-. "" '.,,- ,
Hopkins, Minnesota
We have audited the balance sheet of Child's Play Theatre Company, Inc. as of July 31, 1993
and the related statements of support, revenue, expenses, and changes in fund balances for
the year then ended. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial statements based
on our audit. The financial statements of Child's Play Theatre Company, Inc. as of July 31, .
1992, were audited by other auditors whose report, dated September 11, 1992, expressed an
unqualified opinion on those statements.
We conducted our audit in accordance with generally accepted auditing standards. Those
standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as we/las evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the 1993 financial statements referred to above present fairly, in all material
respects, the financial position of Child's Play Theatre Company, Inc. as of Ju,ly 31, 1993, and
the results of its operations and changes in its fund balances for the years then ended, in
conformity with generally accepted accounting principles.
Minneapolis, Minnesota
September 3, 1993
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CHILD'S PLAY THEATRE COMPANY, 'Ne;::~rT /\ ",:'''Tl,f:1:' S) P'R ELri~ ~ j.... AR"'
. BALANCE SHEETS !j.......j ,) jj""~l cl ;a .$ ~ U ;. '. ~J ,j~" . ,y
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Years ended July 31, 1993 and 1992
OperatinQ Fund Plant Fund
1993 1992 1993 1992
ASSETS
Current Assets
Cash $ 18,349 $ 20,773 $ 49,915 $ 56,665
Accounts receivable 3,610 2,080 - -
Prepaid expenses 10,174 10,691 - -
Total current assets 32,133 33,544 49,915 56,665
Equipment, at cost (Note 3)
Office equipment - - 22,373 22,373
Ughting equipment - - 5,262 5,262
Shop equipment - - 2,632 2,632
- - 30,267 30,267
Less accumulated depreciation - - 21 ,330 14,880
.' - - 8,937 15,387
Total assets $ 32,133 $ 33,544 $ 58,852 $ 72,052
LIABILITIES AND FUND BALANCES
Current LIabilities
Accrued expenses $ 6,309 $ 6,670 $ - $ -
Deferred ticket revenue 11,682 13,061 - -
Deferred grant revenue - 13,621 49,915 56,665
Total current liabilities 17,991 33,352 49,915 56,665
Fund Balances
Unrestricted 14,142 192 8,937 15,387
14,142 192 8,937 15,387
Total liabilities and fund balances $ 32,133 $ 33,544 $ 58,852 $ 72,052
See Notes to Financial Statements.
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CHILD'S PLAY THEATRE COMPANY, INC.
STATEMENTS OF SUPPORT, REVENUE ANB gXT:NS.S~
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Years Ended July 31,1993 and 1992 t'" 'j'-d D~SC: l""~"~f"";'" .'~ i'J
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Operatinq Fund Plant Fund
1993 1992 1993 1992
Support:
Contributions:
Unrestricted $ 64,463 $ 71,877 $ - $ -
Restricted 13,002 9,449 23,388 5,301
n,465 81,326 23,388 5,301
Revenue:
Ticket Sales 190,464 203,250 - -
Tuition 62,158 56,n1 - -
Other income:
T-Shirt, photograph,
costumes, concessions 8,191 4,587 - -
Touring and residency fees 21,707 12,680 - -
Program advertising 6,284 5,171 - -
Other income 2,655 2,537 - -
291,459 , 284,996 - -
t~~~r~~~,~~, Total support and revenue 368,924 366,322 23,388 5,301 .
Expenses, including restricted fund
expenditures of $13,002 in 1993 and
$14,750 in 1992:
Salaries, wages & related taxes 142,662 184,135 16,590 -
Contractual labor 76,079 64,279 3,125 -
Office 25,537 31,913 - -
Rent 28,704 29,184 - -
Materials and supplies 18,147 23,765 - -
Employee benefits 20,788 17,694 - -
Advertising and promotion 34,708 17,683 3,289 4,021
Professional services 2,923 6,070 - 1,280
Miscellaneous 1,559 4,309 384 -
Insurance 2,818 1,972 - -
Cast and crew expenses 599 719 - -
Scholarships 450 450 . - -
Depreciation - - 6,450 5,506
354,974 382,173 29,838 10,807
Excess (Deficiency) of support and
revenue over expenses $ 13,950 $ (15,851) $ (6,450) $ (5,506)
See Notes to Financial Statements.
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CHILD'S PLAY THEATRE COMPANY, INC.
STATEMENTS OF CHANGES IN FUND BALANCES
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Years Ended July 31,1993 and 1992
Operatinq Fund
Unrestricted Restricted Plant fund
Balance, July 31, 1990 $ 35,478 $ 3,650 $ 15,271
(Deficiency) of support and revenue over expenses (9,550) (3,650) (4,263)
Transfer, fixed assets acquisition (Note 3) (1,923) - 1,923
Balance, July 31,1991 24,005 - 12,931
(Deficiency) of support and revenue over expenses (15,851) - (5,506)
Transfer, fixed assets acquisition (Note 3) (7,962) - 7,962
Balance, July 31, 1992 192 - 15,387
Excess (Deficiency) of support and revenue over expenses 13,950 - (6,450)
i. Balance, July 31,1993 $ 14,142 $ - $ 8,937
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See Notes to Financial Statements.
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990 Return of Organization Exempt From Income Tax OMS No. 1545-0047
Form ~@92
Under section 501 (c) of the Internal Revenue Code (except black lung benefit
trust or private foundation) or section 4947(a){1) charitable trust This Fonn ill.
Oepartment of the Treasury Note: The organization may have to use a copy of this retum to satisfy state reporting requirements. Open lO Publ;
Intemal Revenue SeMce Inspection
A For the calendar year 1992, or fiscal year beginning , 1992, and ending ,19
Please e Employer identification number
use IRS 1.// i 1.5"5. ;-
label or Floom/suite 0 State registration number
print or
type. See
SlMCific
Instrue- 5SgLj.5'
tions. . ~ 0
E If address changed. check box.
F Check type of organization-Exempt under section .. ) (insert number).
OR ~ 0 section 4947(a}(1) charitable trust G If exemption application pending. check box . ~ 0
H(al Is this a group return filed for affiliates? . . . . 0 Yes ~ No I If either box in H is checked .Ves," enter four-digit group
, , (b) If.V es: enter the number of affiliates for which this retum is filed:. ~ exemption number (GEN) ...
......
J Accounting method: 0 Cash J81 Accrual
(cl Is this a seoarate return fUed by an organization covered by a group ruling? 0 Yes No o Other (specify) ~
I K Check here" 0 if the organization's gross receipts are normally not more than $25.000: The organization need not file a retum with the'IRS; but if it received
a Form 990 Package in the mail. it should file a retum without financial data. Some states require a complete return.
Note: Form 990EZ may be used by organizations with gross receipts less than $100.000 and total assets less than $250.000 at end of ye8/'.
limB Statement of Revenue, Expenses, and Changes in Net Assets or Fund Balances
1 Contributions, gifts. grants, and similar amounts received: 1.5. 5jJ
a Direct public support ' 1a
b Indirect public support . 1b
c Government grants 1c
d Total (add lines 1a through 1c) (attach schedule-see instructions) 1d
2 Program sel\lice revenue (from Part VlI, line 93) 2
.
3 Membership dues and assessments (see instructions) 3
4 Interest on savings and temporary cash investments . 4
5 Dividends and interest from securities . 5
6a Gross rents. 6a
b Less: rental expenses 6b
c Net rental income or (loss) .
4), 7 Other investment income (describe ~ )
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c ... 0" W Securities (B) Other
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4) 8a Gross amount from sale of assets other
> than inventory . 8a
4)
a:: b less: cost or other basis and sales expenses Bb
.......
.....;., C Gain or (loss) (attach schedule) 8e
.....,... d Net gain or (loss) (combine line ac, columns (A) and (8)) .
. . .
9 Special fundraising events and activities, (attach schedule-see instructions):
a Gross revenue (not including $ of
contributions reported on line 1a)
b Less: direct expenses . . 1.. 141.'
c Net income . .
10a Gross sales less returns and allowances .
b Less: cost of goodS sold . ~81'
c Gross profit or (loss) (attach schedule) . . . 10c
11 Other revenue (from Part VII, line 103) . . 11
12 Total revenue (add lines 1d, 2.3.4,5, 6c, 7, ad, 9c, 10c, and 11) . 12
'" 13 Program sel\lices (from line 44. column (8)) (see instructions) . 13
Q) Management and general (from line 44, column (C)) (see instructions) 14
'" 14
c .
.'.- Q) 15 Fundraising (from line 44, column (0)) (see instructions) . 15
c.
)( 16 Payments to affiliates {attach schedule-see instructions) 16
w .. . . .
17 Total expenses {add lines 16 and 44. column (A)) . . 17
'" 18 Excess or (deficit) for the year (subtract line 17 from line 12) . 18
...- 19 Net assets or fund balances at beginning of year (from line 74, column (A)) 19
Q)<ll
z~ 20 Other changes in net assets or fund balances (attach explanation) 20
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21 Net assets or fund balances at end of ear~combine lines 18, 19, and 20) . 21
For Paperwork Reduction Act Notice, see page 1 of the.,separate instructions. Cat. No. 11282Y Form 990 (199
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Form 990 (1992) Page 2
~ Statement of All organizations must complete column (A). Columns (8), (C), and (0) are required for section 501(c)(3)
Functional Expenses and (4) organizations and 4947(a)(1) Charitable trusts but optional for others. (See instructions.)
Do not include amounts reported on line (A) T I (8) Program
6b, 8b, 9b, 10b, or 16 of Part I. ota services
22 Grants and allocations (attach schedule) . 22 __
23 Specific assistance to individuals (attach schedule) 23 ~
24 Benefits paid to or for members (attach schedule) 24 ~
25 Compensation of officers~ directors, etc. . 25
26 Other salaries and wages. . ,. . .. 26
27 Pension plan contributions 27
28 Other employee benefrts. . ... 28
29 Payroll taxes . . 29
30 Professional fund raising fees. 30
31 Accounting fees ... 31
32 Legal fees . . 32
~ ~~~.. . ~
34 Telephone. 34
35 Postage and shipping . 35 ;.
36 Occupancy. . . 36
37 Equipment rental and maintenance 37
38 Printing and publications . 38 1.5 ()
39 Travel: 39 '5
40 Conferences, corivent;'ons. and meetings 40
41 Interest. 41 -
42 Depreciation, depletion, etc. (attach schedule) . 42 - I
".43: ~~~~:~~~~~!!:~~;?:~~::::::: E 551 IS<
! 43d
d ........................................... .........
e .................................................... 43e
f ...... .,. ........... ................ ........ ........ 43f
44 Total functional expenses (add lines 22 through 43) Organizations . /
completing columns (B)-(D), carry these totals to lines 13-15 .' 44 1:. .J 1... /0 ~ 30
Reporting of Joint Costs.-Did you report in column (B) (Program services) any joint costs from a combined
educational campaign andfundraising solicitation? . . ~ 0 Yes ~ No
If .Ves,. enter (i) the aggregate amount of these joint costs $ ; OQ the .amount allocated to program services $ ;
OH) the amount allocated to management and general $ : and Ov) the amount allocated to fundraising $
Statement of Pro ram Service Accom Iishments See instructions.
Describe what was achieved in carrying out the organization's exempt purposes. Fully describe the services provided; (ReQ~~~;1(C)(3)
the number of persons benefited; or other relevant information for each program title. Section 501 (c)(3) and (4) and (4) organiz3tions and
organizations and section 4947(a)(1) charitable trusts must also enter the amount of grants and allocations to others. 4947(a)I~] ~~;~:.)optiOnal
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c .. ~JJ..1"L.. A-,.~t:.I!I!~..s...... __.~AJ. . . .i?:~&$'z9-~{q....3~ i4!1~~44:.$.
......~If.~~~.~.fjl)l#.~.?M~~~~.......7(.AI1:fdq,.~(~..K.~~.(lIf~1-4:~...........
. .,....vA..""1ii#~.jA#:.~/--<<~,~.~~~.ai~~..-1iC.,.,i..5.a~"-..,.......j 1- 551
d ............. ....... ......... .................... ............. u........ ....... ......... ............... -....... .... ........
......... ........ .......... .......... --.............. ....................... .............. -...... -... ....... ............. .......... ................................ ................................... .....................................................
................. -........................................................................ ..................................... ............... ....-............... ..... ......_...........................................................................
(Grants and allocations $ )
e Other program services (attach schedule). . (Grants and allocations $, )
f Total (add lines a throu h e) (should equal line 44, column (8)) . . ~
-5
Form 990 (1992) Page :;
~ Balance Sheets
Note: Where required, attached schedules and amounts within the description (A) (8)
, . column should be for end-of-year amounts only. Beginning of year End of ye._
Assets /0 0;/
45 Cash-non-interest-bearing . . .
46 Savings and temporary cash investments . . . . . /) Idr .:Jt) .0 00
47a Accounts receivable . . . . . . . .5 .JJb
b Less: allowance for doubtful accounts
48a Pledges receivable. . . . . . . . .
b Less: allowance for doubtful accounts
49 Grants receivable . ~ . . . . . . . .
50 Receivables due from officers, directors, trustees, and key employees
..". (attach schedule)' .
. ~:::::: . .
.... -. 51a Other notes and loans receivable (attach schedule) 51a
b Less: allowance for doubtful accounts 51b
I 52 Inventories for sale or use .
53 Prepaid expenses and deferred charges .
54 Investments-securities (attach schedule)
55a Investments-land, buildings,and equipment:
basis 55a
.
b Less: accumulated depreciation (attach
schedule) . 55b
56 Investments-other (attach schedule) .
57a Land, buildings, and equipment: basis 57a
b Less: accumulated depreciation (attach schedule) 57b
58 Other assets (describe ~ )
59 Total assets (add lines 45 throu h 58) (must equal line 75)
Uabilities
60 Accounts payable and accrued expenses go
61 Grants payable . . .
62 Support and revenue designated for future periods (attach schedule)
63 Loans from officers, directors. trustees, and key employees (attach schedule).
64 Mortgages and other notes payable (attach schedule) . . .
65 Other liabilities (describe ~ IbJ~AM~d t!LAS-J. H-t$ )
66 Total liabilities (add lines 60 through 65) "
Fund Balances or Net Assets
.......... Organizations that use fund accounting, check here ~ o and complete
:,:.;.;:.
lines 67 through 70 and lines 74 and 75 (see instructions).
67a Current unrestricted fund. . . .
b Current restricted fund .
68 Land, buildings, and equipment fund .
69 Endowment fund . . . . .
70 Other funds (describe ~ )
Organizations that do not use fund accounting, check here ~ 0 and
complete lines 71 through 75 (see instructions).
71 Capital stock or trust principal .
72 Paid-in or capital surplus . . . .
73 Retained earnings or accumulated income .
74 Total fund balances or net assets (add lines 67a through 70 OR lines 71
through 73: column (A) must equal line 19 and column (8) must equal
line 21) . . . . . . .. .. .. .. .. .. .. .. -. .. .. .- .. .. .; .. ..
75 Total liabilities and fund balances/net assets (add lines 66 and 74). .
Form 990 is available for public inspection and, for sOl1le people, serves as the primary or sole source of information abot.
particular organization. How the public perceives an organization in such cases may be determined by the information presen
on its return. Therefore, please make sure the return is complete and accurate and fully describes the organization's programs;
accomplishments.
~m """"""""~'''''''''''''''''''''''''''''"'~'''-'''''"'"'''''''''''''ri..'''..':j,~_;_,~~
, .
Form 990 (1992) Page 4
List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated. See instructions.)
la) ntle arid average hours per (C) Compensation (01 Contributions to (E) Expense
(A) Name and address week devoted to position (if not paid, enter employee benefit account and other
.",.m____..__.____....._m_..__.____.____..................______ 5~t-du IG- A d.A i~..{)) lans allowances
....... ............................. ....-.. ....... ....... --... ...... ......-.............. -........ ................ ..-............
.. ... .. ..... .. .... .. .............. .... .......... .... .... ...... .. ............ .... ...... ....... ................ .. .. ......... ...... .. ..
.....................~........_................ .....................................................................................
Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your
organization and all related organizations, of which more than $10,000 was provided by the related organizations?'" 0 Yes t8 No
If "Yes," attach schedule (see instructions).
Other Information
Note: Section 501(c)(3) organizations and section 4947(a)(1) trusts must also complete and attach Schedule A (Fonn 990).
'," 76 Did the organization engage in any activity not previously reported to the Internal Revenue Service?
If "Yes," attach a detailed description of each activity.
77 Were any changes made in the organizing or governing documents, but not reported to the IRS?
If "Yes," attach a conformed copy of the changes.
78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return?
b If "Yes," has it filed a tax return on Form 990-T, Exempt Organization Business Income Tax Return, for this year?
c At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership?
If "Yes," complete Part IX.
79 Was there a Iiquidati?n, dissolution, termination, or substantial contraction during the year? (See instructions.)
If "Yes," attach a statement as described in the instructions.
80a Is the organization related (other than by association with a statewide or nationwide organization) through common
. membership, governing bodies, trustees, officers, etc., to any other exempt or non-exempt organization? (See instructions.)
, b If "Yes," enter the name of the organization ... ......_____.___....__.__..._____...________...__.___.___.......___..
\:.. : 0 0
.____________......___.._______..........._____..... and check whether it is exempt OR nonexempt.
81a Enter amount of political expenditures, direct or indirect, as described in the instructions 81a I -I) -
b Did the organization file Fonn 1120-POL, U.S. Income Tax Return for Certain Political Organizations, for this year?
82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge
or at substantially less than fair rental value? . .. '
b If "Yes," you may indicate the value of these items here. Do not include this amount as ,/
revenue in Part I or as an expense in Part II. See instructions for reporting in Part lit 82b 't~ ()OO
83a Did anyone request to see either the organization's annual return or exemption application (or both)?
b If "Yes," did the organization comply as described in the instructions? (See General Instruction L.) .
84a Did the organization solicit any contributions or gifts that were not tax deductible?
'" ,'.',' b If "Yes," did the organization include with every solicitation an express statement that such contributions
or gifts were not tax deductible? (See General Instruction M.) . . " .
85a Section 501(c)(5) or (6) organizations.-Did the organization spend any amounts in attempts to influence public
opinion about legislative matters or referendums? (See instructions and Regulations section 1.162-20(c).)
b If "Yes," enter the total amount spent for this purpQse . 85b
86 Section 501(c)(7) organizations.-Enter:
a Initiation fees and capital contributions included on line 12 . 86a I
b Gross receipts, included on line 12, for public use of club facilities (see instructions) 86b
c Does the club's governing instrument or any written policy statement provide for discrimination against any
person because of race, color, or religion? (If "Yes." attach statement. See instructions.)
87 Section 501(c}(12) organizations.-Enter amount of:
a Gross income received from members or shareholders.,. ... 87a
b Gross income received from other sources. (Do not net amounts due or paid to other
sources against amounts due or received from them.) . 87b
, :. 88 Public interest law firms.-Attach information described in the instructions. .
,; 89 Ust the states with which a copy of this return is filed'" .M..uI..~€..~.qrA____....___.....~..._...~._______ ~
90 During this tax year did the organizat~mai"2in l.ny part of its accounting / tax records on a computerized system? 90
91 The books are in care of .../~f,1€....~~.Z..-:---~!!:!~.~........^'........-.....TelePhone no. ... LJp-~!:.>.fUr.:.l1;.~i!:.u.
Located at'" .__!..sI.QL.lI)t/l/.i.~~....~:..u...I.1:ri...._..M._..._..........._..__....._u.... ZIP code'" :4':4:...1..~.....
92 Section 4947(a)(1) charitable trusts filing Form 990 in lieu of Form 1041, U.S. Fiduciary Income Tax Return, should check here ...0
and enter the amount of tax-exempt interest received or accrued durinQ the tax year. .... I 92 I
:.,.
. ..
Form 990 (1992) Page 5
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise Unrelated business income Excluded by section 512. 513. or 514
indicated. (a) (b) (e) (d)
93 programserv~eriu~ lit. Business code Amount Exclusion code Amount
(a) NL.(7'Cl~ A A 'l:r
(b) ~//6-r CUASSc-S - ()-
(c) ; .!JurA AA//6r ~~AAlY
(d)
(e)
(1)
(9) Fees from government agencies
94 Membership dues and assessments ~:;.I
95 Interest on savings and temporary cash investments.
96 Dividends and interest from securities
97 Net rental income or (loss) from real estate:
.' ~.' . (a) debt-financed property . .
.; "-' (b) not debt-financed property
'.
98 Net rental income or (loss) from personal property .
99 Other investment income .
100 Gain or (loss) from sales of assets ather than inventory
101 Net income from special fundraising events. She 0 '8
102 Gross profit or (loss) from sales of inventory
103 Other revenue: (a)
(b)
(e)
(d)
(e)
104 Subtotal (add columns (b), (d), and (e))
105 TOTAL (add line 104, columns (b), (d), and (e)) .
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part t.)
Relationship of Activities to the Accomplishment of Exempt Purposes
Explain how each activity for which income is reported in column (e) of Part VII contributed importantly to the accomplishment
of the organization's exempt purposes (other than by providing funds tor such purposes). (See instructions.)
~rl!AA A! A//~f" ; #-A ,.j&~ 3~ 'S ~ J//.'
.A~d. edN!.417'~"j A-.S ~~/, ~ /:JJfA) (}.p~-r ',(,flit", ,5~A.?A./AJ ,I;(,!-A17':'
. ........
$'.
Ie Subsidiaries (Complete this Part if the "Yes" box on 78c is checked.)
Name. address, and employer identification Percentage of Nature of Total End-at-year
number of corporation or partnership ownership interest business. activities income assets
Please Under penalties of perjury, I declare that I have examined this return, including accompanying SChedules and statements, and to the best of my
knowledge and belief. it is true, correct. and complete. DeclaratiOn of preparer (other than officer) is based on all information of which preparer has
Sign, any knowledge. 3 ,(3-d..~ I
~ s~ ~ o~;e;' 1-/7' -- 9~ ~ Gi .t:t!.t.47t1'6
, He,re
Date Title
~reparer's ~ Date
Paid sIgnature
Preparer's Firm's name (or ~ ZIP Code
Use Only yours if self-employed)
and address
-"""" ,,"""',""" ,--...
. .
SCHEDULE A Organization Exempt Under Section 50:l( c)(3) OMS No. 1545-0047
(Form 990) (Except Private Foundation), 501(e), 501(f), 501(k), or Section 4941(a)(1) Charitable Trust
!e Department of the Treasury Supplementary Information ~~92
Intemal Revenue Service ... Attach to Form 990 (or Form 99OEZ).
Name 1JA;.J~E 7t~ 11 E Employer identification number
f'/1 / IV N €7!JtJ KA d &. aa L f'Na., iff : 15S-:Jt,:;;-
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
(See specific instructions.) (List each one. If there are none, enter "None.")
(b) Title and average hours (d) Contributions to (e) Expense
la) Name and address of employees paid more than $30.000 (c) Compensation employee benefit account and other
per week devoted to position lans allowances
............. .......... ......................................................................... ...................
............. ....... ...................................... ......-......-........ -............. ..-~............ (NoNG)
................................--............... .................... ................ .............................
::;i.::i
............... .............. ......................................................... ........................-..
....... -...... .... -....... ............................. ....... ................ ............ ...... ..........
Total number of other employees paid over
$30,000 .~
Compensation of the Five Highest Paid Persons for Professional Services
(See specifiC instructions.) (List each one. If there are none, enter "None. ")
(a) Name and address of persons paid more than $30,000 (b) Type of service Ie) Compensation
........ .. . .. ... ...... ........... ...................... ...... ........... ...... .. ....................... ........... .... ......... - ...... ............ "'''''''' ........ .. .. .. .. -.. .. .. -..... .. .. .....
\!. :::::::::::::::::::::::::::::::"::::::::::::::::::::::::::::::::::::::::::::::::::::::::j (NONE )
... --.. --..-..,.... -. - -... -. "'" - -... -.. - - -'" -....... -......... -'" - -. ~ -........ -" - -.-1
. -......... -..- - - -.., -. -.- -- -.,. -... --. --........ -.....:... -.................. --.... -... i
Total number of others receiving over $30,000 for
professional services .~
Ii!DIl] Statements About Activities No
1 ' During the year. has the org~ization attempted to influence national, state, or local legislation. including any
attempt to influence public opinion on a legislative matter or referendum?
If ~Yes." enter the total expenses paid or incurred in connection with the lobbying activities. $
Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other
organizations checking "Yes," must complete Part VI-B AND attach a statement giving a detailed description of
the lobbying activities.
2 During the year, has the organization, either directly or indirectly. engaged in any of the following acts with any
of its trustees, directors. principal officers, or creators, or with any taxable organization or corporation with which
any such person is affiliated as an officer, director. trustee. majority owner, or principal beneficiary:
a Sale, exchange. or leasing of property? .
b, Lending of money or other extension of credit? . . .
c Furnishing of goods, services, or facilities? .
:;. d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)?
e Transfer of any part of its income or assets? .
If the answer to any question is "Yes," attach a detailed statement explaining the transactions.
3 Does the organization make grants for scholarships, fellowships, student loans. etc.? .
4 Attach a statement explaining how the organization determines that individuals or organizations receiving grants
or Joans from it in furtherance of its charitable programs qualify to receive payments. (See specifiC instructions.)
For Paperworlc: Reduction Act Notice, see page 1 of the InstnJctions to Form 990 (or Form 99OEZ). Cat. No. 112B5F Schedule A (Form 990)199
.. .. .
Schedule A (FolTll 990) 1992 Page 2
mm Reason for Non-Private Foundation Status (See instructions for definitions.)
The organization is not a private foundation because it is (please check only ONE applicable box):
! 5 0 A church, convention of churches, or association of churches. Section 170(b}(1)(A)(i). .
6 ~ A school. Section 170(b)(1)(A)(ii}. (Also complete Part V. page 3.)
7 0 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii).
8 0 A Federal, state, or local government or governmental unit. Section 170(b)(1 )(A)(v).
9 0 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)QiQ. Enter name, city, and state of
hospital ~ . ........................................ .~....... ......... ................................ .... ......................... ........
10 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1 )(A)(iv).
(Also complete Support Schedule.)
11 a 0 An organization that normally receives a substantial part of its support from a governmental unit or from the general public.
Section 170(b)(1)(A)(vQ. (Also complete Support Schedule.)
11b 0 A community trust. Section 170(b)(1)(A)(vQ. (Also complete Support Schedule.)
12 0 An organization that normally receives: (a) no more than V3 of its support from gross investment income and unrelated business
taxable income Oess section 511 tax} from businesses acquired by the organization after June 30,1975, and (b) more than Y3 of
its support from contributions, membership fees, and gross receipts from activities related to its charitable. etc.. functions-subject
to certain exceptions. See section 509(a}(2). (Also complete Support Schedule.)
13 0 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations
described in: (1) boxes 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See
section 509(a)(3).)
Provide the following information about the supported organizations. (See instructions for Part IV, box 13.)
. , (b) Box number
(a) Name(s) of supported orgamzatlon(s) f b
rom a ove
I
14 0 An organization organized and operated to test for public safety. Section 509(a)(4). (See specific instructions.)
Support Schedule (Complete only if you checked box 10, 11. or 12 above.) Use cash method of accounting. .
Calendar year (or fiscal year beginning in) . ~ I (a) 1991 (b) 1990 (c) 1989 (d) 1988 (e) Total
15 Gifts, grants, and contributions received. (Do I
not include unusual grants. See line 28.).
16 Membership fees received .
17 Gross receipts from admissions,
merchandise sold or services performed, or
fumishing of facilities in any activity that is
not a business unrelated to the organization's
charitable. etc.. Durnose.
18 Gross income from interest. dividends. amounts
received from payments on securities loans
, .,' (section 512(a)(5)). rents, royalties, and
unrelated business taxable income (Jess
section 511 taxes) from businesses acquired by
the organization after June 30, 1975. . .
19 Net income from unrelated business
activities not included in line 1 a
20 Tax revenues levied for the organization's benefit
and either paid to it or expended on Its behalf
21 The value of services or facilities furnished to the
organization by a governmental unit without charge.
Do not include the value of services or facilities
aeneraflv furnished to the oublic without chame .
22 Other income. Attach schedule. Do not include
gain or Ooss) from sale of capital assets.
23 Total of lines 15 through 22. ,
24 Une 23 minus line 17. . .'
25 Enter 1% of line 23 . ~
26 Organizations described in box 10 or 11:
a Enter 2% of amount in column (e), line 24 . . . . . . . . . . . . . . . . . . . . . , .
b Attach a list (not open to public inspection) showing the name of and amount contributed by each person (other
than a governmental unit or publicly supported organization) whose total gifts for 1988 through 1991 exceeded
the amount shown in line 26a. Enter the sum of all excess amounts here . . . . . . . . . . . . ~
(Continued on page 3)
"M','m ."~'".,.,,.. ."" . ,.. ..~~ ."~>"'.'- ~ & III
. .
Schedule A (Form 990) 1992 Page 3
I. IimIl'i Support Schedule (continued) (Complete only if you checked box 10, 11, or 12 on page 2.)
21 Organizations described in box 12. page 2:
a Attach a list fvr amounts shown on lines 15, 16, and 17, showing the name of. and total amounts received in each year from, each
"disqualified person," and enter the sum of such amounts for each year:
(1991) ......................... _.' (1990) .................. __....... (1989) . .................... .._.... (1988) .... _..... _'" _........ _...
b Attach a list showing, for 1988 through 1991, the name of, and amount included in line 17 for. each person (other than a "disqualified
person") from whom the organization received more during that year than the larger of: (1) the amount on Iirie 25 for the year. or (2)
$5,000. Include organizations described in boxes 5 through 11 as well as individuals. Enter the sum of these excess amounts for
each year:
(1991) _. _. _.... ~ .................. (1990) ....... ........... ......... (1989) ..... ...... .......... ....... (1988) ..................... ......
28 For an organization described in box 10,11, or 12, page 2. that received any unusual grants during 1988 through 1991, attach a list
(not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief
description of the nature of the grant. Do not include these grants in line 15. (See specific instructions.)
......... mD!I Private School Questionnaire
". .....
~. .. .." . (To be completed ONLY by schools that checked box 6 in Part IV)
......
Yes No
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument. or in a resolution of its governing body?
30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues. and other written communications with the publicdeaJing with student admissions,
programs. and scholarships? . .
31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students. or during the registration period if it has no solicitation program, in a way
. that makes the policy known to all parts of the general community it serves?
If "Yes," please describe; if "No," PleaseejElain. !If you need more space. attach a separate statement.)
.......~~~~~.~~4f~....~~.~~!\.~.}t..._~~...~~~...~~.~~~~.~~......._._....._...........
.. .... .. .. .. .. .. ...... .. .... ........... .. ............. ........ .. .. ...... .. .. ............. ........ .. .... .......... .... ............... .... ...................... "'...... .. .. .... ...... ............ ......... ....... .. .. .. .................................. .. .......
................".......... .................... ........................ -.... ..--............ ................................ ........................ -.... .................... ...... ........ ............. --... ......................................
,
32 Does the organization maintain the fol/owing:
a Records indicating the racial composition of the student body, faculty, and administrative staff?
b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis?
c Copies of all catalogues. brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? .
d Copies of all material used by the organization or on its behalf to solicit contributions?
....p... If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.)
::.:;.-; .......... -.......... ...... ........... -................... -.......................................... -........... ---.............................................................. ................... ......................................-.. .....-................
.......................... ........ ....- ..-......... ................ ............-.........- .............. .............................................................................................. ..... ......................... ................. ........-...........
33 Does the organization discriminate by race in any way with respect to:
a Students' rights or privileges? . . .
b Admissions policies?
c Employment of faculty or administrative staff? . . .
d Scholarships or other financial assistance? (See instructions.), .'
e Educational policies? . . .
f Use of facilities? .
9 Athletic programs? . .
h Other extracurricular activities? . .
If you answered "Yes" to any of the above, please explain. (If you need more space. attach a separate statement.)
:. ...... .. ..... .... ................. .................................. ......... ........ - ........ ...... .................................... ................................... ..................... ....... _...............................,.:............. -.... ....
~...... ............................ ........-......................... -...................... -.................... ................................. ............. ....... ................ ................... ..............;.............- ...............................
34a Does the organization receive any financial aid or assistance from a govemmental agency?
b Has the organization's right to such aid ever been revoked or suspended?
If you answered "Yes" to either 34a or b, please explain using an attached statement.
35 Does the organization certify that it has complied with the applicable requirements of sections 4,01 through 4.05 of Rev. Proc. 75-50.
1975.2 C.B. 587. covering racial nondiscrimination? If "No," attach an explanation. (See instructions for Part V.l .
;,oj,. /II>
Schedule A (Form 990) 1992 Page 4
~ Lobbying Expenditures by Electing Public Charities (see instructions)
(To be completed ONLY by an eligible organization that filed Form 5768)
, Check here" a 0 If the organization belongs to an affiliated group (see instructions).
I Check here" b 0 If you checked a and "limited control" provisions apply (see instructions). .~
L"t L bb' Ex d't (al (bl
1m. s on 0 Ylng pen I ures Affiliated group To be completed
totals for ALL electing
("Expenditures" means amounts paid or incurred) organizations
36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36
37 Total lobbying expenditures to influence a legislative body (direct lobbying) . 37
38 Total lobbying expenditures (add lines 36 and 37) . . 38
39 Other exempt purpose expenditures (see Part VI-A instructions) . 39
40 Total exempt purpose expenditures (add lines 38 and 39) (see instructions). 40
41 Lobbying nontaxable amount. Enter the amount from the following table-
If the amount on line 40 is- The lobbying nontaxable amount is-
Not over $500,000. . . . . . . 20% of the amount on line 40 . . . . . }
Over $500,000 but not over $1,000,000. . $100,000 plus 15% of the excess over $500,000
,.: '.~. Over $1,000,000 but not over $1.500,000 . $175,000 plus 10% of the excess over $1.000,000
Over $1,500,000 but not over $17,000,000. $225,000 plus 5% of the excess over $1..500,000
Over $17,000,000. . . . . . . . $1,000,000. . . . . . .. ...
42 Grassroots nontaxable amount (enter 25% of line 41). . .
43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 .
44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38.
Caution: File Form 4720 if there is an amount on either line 43 or line 44.
4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501{h) election do not have to complete all of the five columns below.
See the instructions for lines 4~50 for details.)
Lobbying Expenditures During ~Vear Averaging Period .
Calendar year (or . (a) (b) (c) (d) (e)
fiscal Yf'!ar beginning in) .. 1992 1991 1990 1989 Total
45 Lobbying nontaxable amount (see
instructions) .
46 Lobbying ceiling amount (150% of line 45(e))
47 Total lobbying expenditures (see instructions)
48 Grassroots nontaxable amount (see
instructions) .
".. .
_ ,;.'" ' 49 Grassroots ceiling amount (150% of line 48(e))
SO Grassroots lobbying expenditures (see
instructions) . .
Lobbying Activity by Nonelecting Public Charities
(For reporting by organizations that did not complete Part VI-A.)
During the year, did the organization attempt to influence national. state or local legislation, including any Ves
attempt to influence public opinion on a legislative matter or referendum, through the use of:
a Volunteers . .
b Paid staff or management Qnclude compensation in expenses reported 01) lines c through h)
C, Media advertisements.. .
d Mailings to members, legislators, or the public ., .
e Publications or published or broadcast statements., :
f Grants to other organizations for lobbying purposes . '
. ' g Direct contact with legislators, their staffs, govemment officials, or a legislative body.
, h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means
i Total lobbying expenditures (add lines c through h)
If "Ves" to any of the above, also attach a statement giving a detailed description of the lobbying activities.
.. ..
Schedule A (Form 990)1992 Page 5
nm:I!lII Information Regarding Transfers To and Transactions and Relationships With Noncharitable
i. Exempt Organizations
51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section
S01(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to pOlitical organizations?
a Transfers from the reporting organization to a noncharitable exempt organization of:
{i) Cash
(ii) Other assets . .'
b Other Transactions:
(i) Sales of assets to a noncharitable exempt organization
(ii) Purchases of assets from a noncharitable exempt organization
(Hi) Rental of facilities or equipment .
(iv) Reimbursement arrangements
(v) Loans or loan guarantees .
(vi) Performance of services or membership or fundraising solicitations
c Sharing of facilities, equipment, mailing lists or other assets, or paid employees
..,. d If the answer to any of the above is "Yes," complete the following schedule, The "Amount involved" column below should always indicate
the fair market value of the goods, other assets, or services given by the reporting organization. If the organization received less than fair
market value in any transaction or sharing arrangement. indicate in column (d) the value of the goods, other assets, or servipes received.
(a) (b) (e) (d)
Line no. Amount involved Name of noncharitable exempt organization Description of transfers. transactions. and Sharing arrangements
I
I I
I
lie I
I
52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations ~ No
.... described in section 501 (c) of the Code (other than section 501 (c)(3)) or in section 527? DYes
b If "Yes," complete the following schedule.
(a) (b) (c)
Name of organization Type of organization Description of relationship
'I:.
.. ~
.
Minnetonka Dance Theatre and S,=hoo1 , Inc.
15101 f..tJi 11 i ,ams Lane
i'1i nnetonk~, MN 55345 .
T a~.~ 1D# 41-1553637
Attachment to Form 990
For the Year 1992
Part I' Line 9 Special Fund Paisino Events:
,
F:evenLle E}.~pense Income
Nutcracker Ra f f 1 e.. . .. . .. .. .. .. .. .. .. .. .. ... -. .. .. " .. .. 3, 104 789 2,225
N'_ltcr.a,=ker Tea.. .. a .. .. .. .. . .. .. .. .. .. " .. .. .. .. .. .. . . . 1 ,245 1 , 244 1
------ ------ ------
T.::Jtal Spe,=ial Fund F:ai si r";l Events... . 4 , 25'71 2, ()33 2,,226
------ ------ ------
------ ------ ------
.
Part II: Line 43a other Expenses:
Total F't-Of~rm Momt
CostLlITle=... .. .. .. . .. " .. .. .. .. . " .. .. .. .. .. .. .. .. .. .. .. .. .. ,. .. .. 8,456 8,456 0
Sets, Props & Lighting............... 3,373 3,373 i)
Ad\/ertisinf;J............................................... .. 6,238 6,238 (I
Receptions/Entertainment............. 1 , 550 1 , 550 0
Teaching Fees.. .. .. .a .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 966 966 (>
B a rl ~:: Fee s.. .. a. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... .. .. .. 159 () 159
Miscellaneous.................w...... 976 976 0
------ ------ . -----
Total Other E~.~penses. .. .. .. .. .. .. .. .. .... .. .. .. .. .. .. 21,718 21,559 15'=?
------- ------- -----
------- ------- -----
.
. ~ ..
..
I. Minnetonka Dance theatre and School, Inc.
15101 I;hlliams Lane
Minnetonka, MN 55345
Ta;.{ ID# 41-1553637
Attachment to Form 990
For the Year 1992
Part V. List of Off i cers. Directors:
(A) (B) (C) (0) (E)
Name ~l. Address Title/Hours Compen. Beneft Allow
Otto Greven Chairman 0 0 (J
6105 Eden Prairie Pd. 1 Hour
Edina, MN
L<?rk T. MacPhai 1 Director 0 0 <)
5236 Brookview Ave. i Hour
Edina, 1'1N
(~'l. SLtSan 8em Director 0 0 0
l' )' ,~ 4740 Oakview Lane 3 Hours
Plymouth, MN
i"1<?r i anne C. Simons E>: ec . / Ar tis t . $15,600 $1 . 000 <)
15101 I;)i 11 i ams Ln. Director.
Minnetonka, MN 45 Hours
Michael L. Simons Secr./Treas. 0 0 0
15101 l,)i 11 i ams Ln. 10 Hours
Minnetonka, 1'11'1
Attachment to Form 990, ,Schedule A
For the Year 1992
Part III~ 2c:
Boo~d~~epi ng services are performed at a rate of $300.00 per month
by MLF Company, a management and financial consulting company
. operated by Michael L. Simons, Secretary/Treasurer and a director
of the Minnetonka Dance Theatre and School.
.
Jan. 01. 1988 .: - ".
From : VEDI ASSOC., 12:00 AM P02
PROJECT FLOOR AREA SUKMARY .
SCRE.KE "G" (CONDENSED)
ABOVE GlUU>E (First Floor)
Performing ~rts Faoility
Theater (audience area) 500 seats+j- -
Lobby
stage
Public Rest Rooms
Scene Shop (Back portion of the stage)
Total Above Grade Area 12,000 sq. ft.
BELOW GRADE CLower Leve),}
Rehearsal
costume
Dressing Rooms (2)
Green,Roorns
Administration
Common Areas
Total Below Grade Area 12,000 sq. t't. .,..
TOTAL FLOOR AREA SCHEME "a" 2-4,000 SQ. FT.
BUDGET COST ESTIMATE:
First Floor 12,000 sq. ft. @ $86jsq. ft. $1.,032,000
Lower Level HVAC, floors and outside walls finished
12,000 sq. ft. @ $45jsq. ft. $ 540,000
Elevator $ 65,000
Performing Arts Facility finishes $ 350,000
,
Total Construction Cost $1,987,000
Soft Cost (10% of the Construction Cost) $ 198,700
contingency (1.0% of the construction Cost) $ 198,700
Total projeot Cost $2,38-4,.00
Less CPTC Contribution S 350.0QO
. $2,034,,(00
Project Cost per sq. ft. : $99.35 sq. ft.
The south wall at first floor and lower level can be designed to
accornodate future horizontal expansion.
Ir~l.