HomeMy WebLinkAbout2014 - 2015ANTHONY M. DONINI, CPA, PA
1623 US HWY 1 SUITE B-4
SEBASTIAN, FL 32958
(772) 388-3301
November 13, 2015
SEBASTIAN RIVERFRONT FINE ARTS
& MUSIC FESTIVAL, INC.
1125 US HWY 1
SEBASTIAN, FL 32958
Dear Client:
Your 2014 Federal Return of Organization Exempt from Income Tax will be electronically filed
with the Internal Revenue Service upon receipt of a signed Form 8879 -EO - IRS e -file Signature
Authorization. No tax is payable with the filing of this return.
Please be sure to call us if you have any questions.
Sincerely,
Anthony M. Donini CPA
Form 8879 -EO
Department of the Treasury
Internal Revenue Service
IRS a -file Signature Authorization
for an Exempt Organization
OMB No. 1545-1878
For calendar year 2014, or fiscal year beginning 10 / 01 , 2014, and ending_ 9/30—._, 2_01_5_
► Do not send to the IRS. Keep for your records 2014
► Information about Form 8879 -EO and its instructions is at wwwJrs.gov/form8879eo.
SEBASTIAN RIVERFRONT FINE ARTS
DONNA KEYS TREASURER
Part1 I Type of Return and Return Information (Whole Dollars Only)
Check the box for the return for which you are using this Form 8879 -EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then
leave line 1b, 2b, 3b, 4b, or 5b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on
the applicable line below. Do not complete more than 1 line in Part I.
1 a Form 990 check here......
❑
b Total revenue, if any (Form 990, Part VIII, column (A), line 12).........
1 b
2a Form 990 -EZ check here .....
►
❑X b Total revenue, if any (Form 990 -EZ, line 9) ........................
2b 13,262.
3a Form 1120-POL check here......
► F1 b Total tax (Form 1120-POL, line 22) ............................
3b
4a Form 990 -PF check here .....
►
❑ b Tax based on investment income (Form 990 -PF, Part VI, line 5)....
4b
5 a Form 8868 check here.... ►
❑
b Balance Due (Form 8868, Part I, line 3c or Part II, line 8c) .............
5 b
Declaration and Signature Authorization of Officer
Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2014
electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete.
I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from
the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or
refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to Initiate an electronic
funds withdrawal (direct debit) entry to the financial Institution account indicated in the tax preparation software for payment of the
organization's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must
contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also
authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the
organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal.
Officer's PIN: check one box only
❑X I authorize ANTHONY M. DONINI, CPA, PA to enter my PIN I as my signature
ERO firm name Enter five numbers, but
do not enter all zeros
on the organization's tax year 2014 electronically filed return. If I have indicated within this return that a copy of the return is being filed with
a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on
the return's disclosure consent screen.
OAS an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2014 electronically filed return. If I have
Indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State
program, I will enter my PIN on the return's disclosure consent screen.
Officer's signature ► Date P.
FKM Certification and Authentication
ERO's EFIN/PIN. Enter your six -digit electronic filing identification
number (EFIN) followed by your five -digit self-selected PIN ......................................................
do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2014 electronically filed return for the organization indicated
above. I confirm that I am submitting this return in accordance with the requirements of Pub 4163, Modernized a -File (MeF) Information for
Authorized IRS a -file Providers for Business Returns.
ERO's signature ►
Date ►
ERO Must Retain This Form — See Instructions
Do Not Submit This Form To the IRS Unless Requested To Do So
BAA For Paperwork Reduction Act Notice, see instructions.
TEEA7401L 07/11/14
Form 8879 -EO (2014)
Form 990 -EZ
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(axl) of the Internal Revenue Code
(except private foundations)
► Do not enter social security numbers on this form as it may be made public.
► Information about Form 990 -EZ and its instructions is at wwwJrs.gov/form990.
OMB No. 1545-1150
2014
Open to Public
Inspection
A For the 2014 calendar year, or tax year beginning 10/01 2014, and ending
9/30 , 2015
B Check if applicable:
❑ Address change
C
2
D Employer identification number
1-1 Name change
SEBASTIAN RIVERFRONT FINE ARTS
❑ Initial return
& MUSIC FESTIVAL, INC.
C 0 py
3 Membership dues and assessments.................................................................
E Telephone number
F1Final return/terminated
1125 US HWY 1
4 Investment income.................................................................................
(772) 581-2626
SEBASTIAN, FL 32958
5a Gross amount from sale of assets other than inventory .................... I 5a
1-1 Amended return
F Group Exemption
❑ Application pending
5 c
Number........... --
G Accounting Method:
G
X❑ Cash F] Accrual Other (specify) m -H
Check e- XX if the organization is not
Website: 11WWW. SEBASTIANARTSHOW. COM
required to attach Schedule B
J Tax-exempt status (check only one) — ® 501(c)(3) ❑ 501(c) ( ) (insert no.) ❑ 4947(a)(1) or ❑ 527
(Form 990, 990 -EZ, or 990 -PF).
K Form of organization: X Corporation Trust Association Other
c Less: direct expenses from gaming and fundraising events ................. 1 6cl 12,742.
L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or
more, or if total
assets (Part ll, column (B) below) are $500,000 or more, file Form 990 instead of Form 990 -EZ
................ ' $ 26,004.
Part I I Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part 1)
t:herk if the organization used Schedule 0 to respond to anv question in this Part I ............................................
n
BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 -EZ (2014)
TEEA0803L 05/28/14
1 Contributions, gifts, grants, and similar amounts received .............................................
1
4,100.
2
2 Program service revenue including government fees and contracts ....................................
3
3 Membership dues and assessments.................................................................
4
4 Investment income.................................................................................
5a Gross amount from sale of assets other than inventory .................... I 5a
b Less: cost or other basis and sales expenses ............................. 1 5161
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ....................................
5 c
6 Gaming and fundraising events
R
E
v
E
N
u
E
a Gross income from gaming (attach Schedule G if greater than $15,000)..... I 6a
b Gross income from fundraising events (not including $ of contributions
from fundraising events reported on line 1) (attach Schedule G if the sum
of such gross income and contributions exceeds $15,000) .................. 6bl 21,904.
c Less: direct expenses from gaming and fundraising events ................. 1 6cl 12,742.
d Net income or (loss) from gaming and fundraising events (add lines 6a and
6b and subtract line 6c).............................................................................
6 d
9,162.
7a Gross sales of inventory, less returns and allowances ..................... I 7a
b Less: cost of goods sold ................................................. I 7 b
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ............................
7c
8
8 Other revenue (describe in Schedule 0).............................................................
9
13,262.
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ................. I ............................. '
10 Grants and similar amounts paid (list in Schedule O) .................................................
10
3,500.
11
11 Benefits paid to or for members.....................................................................
12
2,370.
E
X
P
E
N
s
E
s
12 Salaries, other compensation, and employee benefits ................................................
13 Professional fees and other payments to independent contractors .....................................
14 Occupancy, rent, utilities, and maintenance..........................................................
15 Printing, publications, postage, and shipping.........................................................
SEE SCHEDULE 0
16 Other expenses (describe in Schedule O)............................................................
13
325.
14
15
381.
16
1,256.
17 Total expenses. Add lines 10 through 16 .......................................................... '
17
7,832.
18 Excess or (deficit) for the year (Subtract line 17 from line 9) ..........................................
18
5,430.
A
Ns
TE
T
9 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end -of -year
figure reported on prior year's return)................................................................
20 Other changes in net assets or fund balances (explain in Schedule 0) .................................
19
42,797.
20
21
48,227.
21 Net assets or fund balances at end of year. Combine lines 18 through 20 ............................ ►
BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 -EZ (2014)
TEEA0803L 05/28/14
Form 990 -EZ (2014) SEBASTIAN RIVERFRONT FINE ARTS Page 2
Balance Sheets (see the instructions for Part II) X
(`hcrL if the nrnnni7ntinn ucarl SChAdIIIP n to resnond to anv auestion in this Part II ........................................... ❑
Pari' List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated - see the instructions for Part IV) n
Check if the organization used Schedule
O to respond to any question
(A) Beginning of year (B) End of year
(a) Name and title
42,081. 221 47,665.
22
Cash, savings, and investments....................................................
(e) Estimated amount of
other compensation
23
716. 24 562.
23 Land and buildings .............................. .. .. .............
SEE SCHEDULE 0 ...
24 Other assets (describe in Schedule 0) ..............................
25
Total assets......................................................................
0.
42,797. 251 48,227.
2
0. 261 0.
26 Total liabilities (describe in Schedule O) ...........................................
27
Net assets or fund balances (line 27 of column (B) must agree with line 21)..........
3
42,797. 271 48,227.
0.
Statement of Program Service Accomplishments (see the instructions for Part III)
X❑
Expenses
Ex p
0.
Check if the organization used Schedule 0 to respond to any question in this Part III .............
0.
(Required for section 501
(c)(3) and 501(c)(4)
organizations; optional
What is the organization's primary exempt purpose? SEE SCHEDULE 0
0.
Describe the organization's program service accomplishments for each of its three largest program services, as
measured by expenses. In a clear and concise manner, describe the services provided, the number of persons
for others.)
benefited, and other relevant information for each program title.
1
0.
28
AWARDS FOR EMERGING ARTISTS IN -THE -COMMUNITY -- - - - - - - - - - -
- - - - - -
1
0.
0.
---------------------------------------------------
If this amount includes foreign rants, check here.. .
(Grants $ 3 500.) g 9
� � '
28a
7 678.
29
---------------------------------------------------
BARBARA SAL_M_O_N__________
DIRECTOR
1
0.
0.
---------------------------------------------------
TGrants $ ) If this amount includes foreign grants, check he -re 7.
. .... �
29a
1,500.
30
---------------------------------------------------
---------------------
---------------------------------------------------
(Grants $ ) If this amount includes foreign grants, check here..
....... �
30a
31
Other program services (describe in Schedule O) .......................................................
-
-----------------------------------------
(Grants $ ) If this amount includes foreign grants, check here ................
-E]I
31 a
32
Total program service expenses (add lines 28a through 31a).... _ ......................................
"132
1 7,678.
Pari' List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated - see the instructions for Part IV) n
Check if the organization used Schedule
O to respond to any question
In this cart Iv ......................................... u
(a) Name and title
(b) Average hours per
week devoted to
position
(c) Reportable compensation
(Forms W-2/1099-MISC)
Of not paid, enter -0-)
(d) Health benefits,
contributions to employee
benefit plans, and deferred
compensation
(e) Estimated amount of
other compensation
ROBERT_ JOHNSON_
PRESIDENT
3
0.
0.
0.
I_S_E KAUTENBURG _ _ _ _ _ _ _
_L_OU_PRE
VICE SIDENT
2
0.
0.
0.
DONNA KEYS
TREASURER
3
0.
0.
0.
DNER
_MARK _FE_L_______________
DIRECTOR
1
0.
0.
0.
VICTORIA GELLER
DIRECTOR
1
0.
0.
0.
DEBRA MAERZ ____________
DIRECTOR
1
0.
0.
0.
_RICHARD __O'C_0_N_NO_R_________
DIRECTOR
1
0.
0.
0.
RICHARD ROBINSON
DI _ _ _ _ _ _ _ _
RECTOR
1
0.
0.
0.
BARBARA SAL_M_O_N__________
DIRECTOR
1
0.
0.
0.
LISANNE ROBINSON
EXECUTIVE DIR.
3
1,500.
0.
0.
---------------------
---------------------
-
-----------------------------------------
BAA I ttAUd I ZL UWZ61 14 r Oral "u-" (GU 14)
e,
Form 990 -EZ (201
SEBASTIAN RIVERFRONT FINE ARTS
Other Information (Note the Schedule A and personal benefit contract statement requirements inSEE SCHEDULE
the instructions for Part V) Check if the organization used Schedule O to respond to any question in this Part V ................. X
33 Did the organization engage in any significant activity not previously reported to the IRS? I Yes I No
If 'Yes,' provide a detailed description of each activity in Schedule 0 ................................................
34 Were any significant changes made to the organizing or governing documents? If 'Yes,' attach a conformed copy of the amended documents if they reflect
a change to the organization's name. Otherwise, explain the change on Schedule 0 (see instructions) ...................................... .
35a Did the organization have unrelated business gross income of $1,000 or more during the year from business activities
(such as those reported on lines 2, 6a, and 7a, among others)? .....................................................
b If 'Yes,' to line 35a, has the organization filed a Form 990-T for the year? If 'No,' provide an explanation in Schedule Q
c Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice,
reporting, and proxy tax requirements during the year? If 'Yes,' complete Schedule C, Part III .........................
36 Did the organization undergo a liquidation, dissolution, termination, or significant
disposition of net assets during the year? If 'Yes,' complete applicable parts of Schedule N .......................... .
37a Enter amount of political expenditures, direct or indirect, as described in the instructions. 'I Val 0.
b Did the organization file Form 1120-POL for this year?.............................................................
38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?........... .
b If 'Yes,' complete Schedule L, Part II and enter the total
amount involved...................................................................... 38b N/A
39 Section 501(c)(7) organizations. Enter:
a Initiation fees and capital contributions included on line 9 ................................ 39a N/A
b Gross receipts, included on line 9, for public use of club facilities ........................ 39b N/A
40a Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 ► 0 . ; section 4912 ' 0 . ; section 4955 ' 0.
b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess
benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been
reported on any of its prior Forms 990 or 990 -EZ? If 'Yes,' complete Schedule L, Part I ...............................
c Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization
managers or disqualified persons during the year under sections 4912, 4955, and 4958....... ► 0.
d Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed
by the organization....................................................................... ' 0.
e All organizations. At any time during the tax year, was the organization a party to a prohibited tax
shelter transaction? If 'Yes,' complete Form 8886-T............................................................... .
41 List the states with which a copy of this return is filed ► NONE
33 X
34 X
35a X
35b
35c X
36 X
37 b X
38 a X
40 b X
40e X
42a The organization's
books are in care of ► DONNA KEYS Telephone no. 1,_(772)_581-2626__
�-----------------------------------� ZIP+4' 32978
located at PO BOX 781024 SEBASTIAN FL
------------------------------------------- -------
b At any time during the calendar year, did the organization have an interest in or a signature or other authority over a
Yes No
financial account in a foreign country (such as a bank account, securities account, or other financial account)? ........
42b
X
If 'Yes,' enter the name of the foreign country:'
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
c At any time during the calendar year, did the organization maintain an office outside the U.S.? .......................
42c
X
If 'Yes,' enter the name of the foreign country:'
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 -EZ in lieu of Form 1041 — Check here .......................
N/A
and enter the amount of tax-exempt interest received or accrued during the tax year ..................... "1 43
N/A
Yes No
44a Did the organization maintain any donor advised funds during the year? If 'Yes,' Form 990 must be completed instead
ofForm 990-EZ..................................................................................................
44a
X
b Did the organization operate one or more hospital facilities during the year? If 'Yes,' Form 990 must be completed
.
insteadof Form 990-EZ..........................................................................................
44 b
X
c Did the organization receive any payments for indoor tanning services during the year? ..............................
44c
X
d If 'Yes' to line 44c, has the organization filed a Form 720 to report these payments?
If'No,'provide an explanation in Schedule 0......................................................................
44d
45a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ...............................
45a
X
b Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,'
Form 990 and Schedule R may need to be completed instead of Form 990 -EZ (see instructions) ...........................................
45b
X
TEEA0812L 05/28/14 Form
990
-EZ (2014)
o I
Form 990 -EZ (2014) SEBASTIAN RIVERFRONT FINE ARTS
Page 4
FN—o-
46
o
46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to
candidates for public office? If 'Yes,' complete Schedule C, Part I .............................................. .... 46 X
Part VI I Section 501(c)(3) organizations only
All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables
for lines 50 and 51.
(`k-1, i++Mo nr i +inn ,carl Cncorhda n to racnnnri to nnv niiastinn in this Part VI ........................................ n
No
47 Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If 'Yes,'
complete Schedule C, Part 11 ..................................................................................... 47 X
48 Is the organization a school as described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E ................... 48 X
49a Did the organization make any transfers to an exempt non -charitable related organization? ........................... 49a X
b If 'Yes,' was the related organization a section 527 organizationZ................................................... 49b
50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key
emolovees) who each received more than $100,000 of compensation from the organization. If there is none, enter 'None.'
(a) Name and title of each employee
(b) Average hours
per week devoted
to position
(c) Reportable compensation
(Forms W-2/1099-MISC)
(d) Health benefits,
contributions to employee
benefit plans, and deferred
compensation
(e) Estimated amount of
other compensation
NONE
-------------------------
' DONNA KEYS
TREASURER
-
------------------------------------------------
Type or print name and title
Je 90—re
Print/Type preparer's name
a
Dat, G 'w
/
heck 11 if
PTI
--------------------------
ANTHONY M. DONINI CPA
O��J
self-employed
Preparer
Firm's name ► ANTHONY M. DO I CPA PA
Firm's address ► 1623 US HW 1 SUITE B-4
Use Only
Firm's EIN ►
SEBASTIAN FL 32958
Phoneno. 772 388-3301
May the IRS discuss this return with the preparer shown above? See instructions .......................................
► 7X Yes ❑ No
Form 990 -EZ (2014)
TEEA0812L 05/28/14
Public Charity Status and Public Support
SCHEDULE A Complete if the organization is a section 501(cX3) organization or a section
(Form 990 or 990 -EZ) 4947(aXl) nonexempt charitable trust.
Attach to Form 990 or Form 990 -EZ.
Department of the Treasury Information about Schedule A (Form 990 or 990 -EZ) and its instructions is
Internal Revenue Service at wwwdr:s.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization SEBASTIAN RIVERFRONT FINE ARTS Employer identification number
& MUSIC FESTIVAL, INC. 126-
Part I I Reason for Public Charity Status All organizations must complete this art. See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1 A church, convention of churches, or association of churches described in section 170(bX1XAXi).
2 A school described in section 170(b)(1XAXii). (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(bX1XAXiii). Enter the hospital's
name, city, and state:
-----------------------------------------------------
5 ❑An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section
170(bXlXAXiv). (Complete Part II.)
6 ❑ A federal, state, or local government or governmental unit described in section 170(b)(1XAXv).
7An organization that normally receives a substantial part of its support from a governmental unit or from the general public described
❑ in section 170(bX1XAXv1). (Complete Part II.)
8 ❑ A community trust described in section 170(bX1XAXvi). (Complete Part II.)
9 An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts
from activities related to its exempt functions — subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross
investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after
June 30, 1975. See section 509(aX2). (Complete Part III.)
10 ❑ An organization organized and operated exclusively to test for public safety. See section 509(aX4).
11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one
or more publicly supported organizations described in section 509(aX1) or section 509(aX2). See section 509(aX3). Check the box in
lines l la through l Id that describes the type of supporting organization and complete lines I le, l If, and l lg.
a ❑ Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported
organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must
complete Part IV, Sections A and B.
b ❑Type 11. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported organization(s). You
must complete Part IV, Sections A and C.
c ❑Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported
organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d ❑Type III non -functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not
functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement (see
instructions). You must complete Part IV, Sections A and D, and Part V.
e ❑ Check this box if the organization received a written determination from the IRS that is a Type I, Type Il, Type III functionally
integrated, or Type III non -functionally integrated supporting organization.
f Enter the number of supported organizations........................................................................�
g Provide the following information about the supported organization(s).
(1) Name of supported
organization
(it) EIN
(III) Type of organization
(described on lines 1-9
above or IRC section
(see instructions))
(iv) Is the
organization listed
in your governing
document?
(v) Amount of monetary
support (see instructions)
(vi) Amount of other
support (see instructions)
Yes
No
(A)
(B)
(C)
(D)
(E)
Total
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ.
TEEA0401L 07/16/14
Schedule A (Form 990 or 990 -EZ) 2014
Schedule A (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS
Page 2
Part II Support Schedule for Organizations Described in Sections 170(bxlxAxiv) and 170(bXIXA)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the
organization fails to qualify under the tests listed below, please complete Part III.)
A o..wi: C--4
4
Calendar year (or fiscal year
beginning in)
(a) 2010
(b) 2011
(c) 2012
(d) 2013
(e) 2014
(f) Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any 'unusual grants. )........
2 Tax revenues levied for the
or benefit and
either paid to or expended
on its behalf ..................
3 The value of services or
facilities furnished by a
governmental unit to the
organization without charge... .
4 Total. Add lines 1 through 3 ...
5 The portion of total
contributions by each person
(other than a governmental
unit or publicly supported
organization) included on line 1
that exceeds 2% of the amount
shown on line 11, column (f)...
6 Public support. Subtract line 5
from line 4 ....................
Section B. Total Support
Calendar year (or fiscal year
beginning in)
7 Amounts from line 4.......... .
8 Gross income from interest,
dividends, payments received
on securities loans, rents,
royalties and income from
similar sources ...............
9 Net income from unrelated
business activities, whether or
not the business is regularly
carried on ....................
10 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part VI.) ......................
(a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
11 Total support. Add lines 7
through 10 ....................
12 Gross receipts from related activities, etc (see instructions)................................................. .
12
13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) ❑
organization, check this box and stop here.......................................................................
Section C. Computation of Public Support Percentage
14 Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) .......................... �14 %
15 Public support percentage from 2013 Schedule A, Part ll, line 14 ............................................. 15 1 %
16a 33-1/3% support test — 2014. If the organization did not check the box on line 13, and the line 14 is 33-1/3% or more, check this box 11and stop here. The organization qualifies as a publicly supported organization.................................................. lo.
b 33-1/3% support test — 2013. 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 F1and stop here. The organization qualifies as a publicly supported organization...................................................
17a 10% -facts -and -circumstances test — 2014. 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. Explain in Part VI how
Elthe organization meets the 'facts -and -circumstances' test. The organization qualifies as a publicly supported organization .........
b 10% -facts -and -circumstances test — 2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10%
or more, and if the organization meets the 'facts -and -circumstances' test, check this box and stop here. Explain in Part VI how the
organization meets the 'facts -and -circumstances' test. The organization qualifies as a publicly supported organization .............
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ..
BAA Schedule A (Form 990 or 990 -EZ) 2014
TEEA0402L 07/16/14
It,
Schedule A (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS
Part III Support Schedule for Organizations Described in Section 509(ax2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part ll. If the organization fails
to qualify under the tests listed below, please complete Part II.)
C....+i.... A Dllhlir Q" e%rf
.d6V%IV 11 - I w
Calendar year (or fiscal yr beginning in) ►
(a) 2010
(b) 2011
(c) 2012
(d) 2013
(e) 2014
(f) Total
2,200.
1,250.
750.
5,020.
4,100.
13,320.
1 Gifts, grants, contributions
and membership fees
received. (Do not include
any 'unusual grants.') .........
0.
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...........
16,359.
20,894.
21,424.
17,249.
21,904.
97,830.
0.
0.
0
3 Gross receipts from activities
that are not an unrelated trade
or business under section 513..
0.
0
4 Tax revenues levied for the
organization's benefit and
either paid to or expended on
its behalf .....................
18,559.1
22,144.,
22,174.
22,269.
26,004.
111,150.
5 The value of services or
facilities furnished by a
governmental unit to the
organization without charge....
0
18,559.
22,144.
22,174.
22,269.
26,004.
111,150.
6 Total. Add lines 1 through 5 ...
7a Amounts included on lines 1,
2, and 3 received from
disqualified persons...........
0.
0.
0.
0.
0.
0.
b Amounts included on lines 2
and 3 received from other than
disqualified persons that
exceed the greater of $5,000 or
I% of the amount on line 13
for the year ...................
0.
0.
0.
0.
-0.
0 .
0.
0.
0 .
0 .
0.
c Add lines 7a and 7b...........
-0.
111,150.
8 Public support (Subtract line
7c from line 6.) ...............
Section B. Total Support
Calendar year (or fiscal yr beginning in) ►
9 Amounts from line 6 ..........
10a Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from
similar sources ..................
b Unrelated business taxable
income (less section 511
taxes) from businesses
acquired after June 30, 1975.. .
c Add lines 10a and 10b .........
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on ...............
12 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part VI.) .................... .
13 Total support. (Add lines 9,
I Oc, 11 and 12.) ..............
(a) 2010
(b) 2011
(c) 2012
(d) 2013
(e) 2014
(f) Total
18,559.
22,144.
22,174.
22,269.
26,004.
111,150.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
18,559.1
22,144.,
22,174.
22,269.
26,004.
111,150.
14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) n
organization, check this box and stop here ............................... .............................. 0.I I
Section C. Computation of Public Support Percentage
15 Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) .......................... 15 100 .00 %
16 Public support percentage from 2013 Schedule A, Part III, line 15 ............................................ 16 100.00 %
Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f)) ................... 17 0.00
18 Investment income percentage from 2013 Schedule A, Part III, line 17 ........................................ 18 0.00 %
19a 33-1/3% support tests - 2014. If the organization did not check the box on line 14, and line 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 .......... �X
b 33-1/3% support tests - 2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and B
line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization.... ►
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions............
BAA TEEA0403L 07/17/14 Schedule A (Form 990 or 990 -EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS Page 4
FE Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11 a of Part I, complete Sections
A and B. If you checked l lb of Part I, complete Sections A and C. If you checked 11c of Part I, complete
Sections A, D, and E. If you checked 11 d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
No
1 Are all of the organization's supported organizations listed by name in the organization's governing documents?
If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe
the designation. If historic and continuing relationship, explain.......................................................
1
2 Did the organization have any supported organization that does not have an IRS determination of status under section
509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or(2)................................................................................
2
3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b)
and(c) below.....................................................................................................
3a
b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization
madethe determination...........................................................................................
3b
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use ...................
3c
4a Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' and
if you checked Ila or 1lb in Part I, answer (b) and (c) below ........................................................
4a
b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled
or supervised by or in connection with its supported organizations...................................................
4b
c Did the organization support any foreign supported organization that does not have an IRS determination under
sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that
all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes ................
4c
5a Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer (b)
and (c) below (if applicable). Also, provide detail in Part W, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the
organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by
amendment to the organizing document)...........................................................................
5a
b Type 1 or Type 11 only. Was any added or substituted supported organization part of a class already designated in the
organizations organizing document?...............................................................................
5b
c Substitutions only. Was the substitution the result of an event beyond the organization's control? ......................
5c
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one
or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of
the filing organization's supported organizations? If 'Yes,' provide detail in Part Vl ............................ I ... I ...
6
7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35 -percent controlled entity with
regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990) ...............................
7
8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,'
complete Part of Schedule L (Form 990)..........................................................................
8
9 a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons
as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))?
If'Yes,'provide detail in Part Vl...................................................................................
9a
b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the
supporting organization had an interest? If 'Yes,' provide detail in Part V1 ............................................
9b
c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from,
assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part V1 .....................
9c
10a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding
certain Type 11 supporting organizations, and all Type III non -functionally integrated supporting organizations)? If 'Yes,'
answer(b) below..................................................................................................
10a
b Did the organization, have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings.)............................................................
10b
BAA TEEA0404L 07/17114 Schedule A (Form 990 or 990 -EZ) 2014
Schedule A (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS
Page 5
Yes I No
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the
governing body of a supported organization?........................................................................ 11a
b A family member of a person described in (a) above?............................................................... 11b
c A 35% controlled entity of a person described in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part V1......... 11c
Section B. Type I Supporting Organizations
No
1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint
or elect at least a majority of the organization's directors or trustees at all times during the tax year? If 'No,' describe in
Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities.
If the organization had more than one supported organization, describe how the powers to appoint and/or remove
directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any,
applied to such powers during the tax year..........................................................................
2 Did the organization operate for the benefit of any supported organization other than the supported organization(s)
that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such
benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the
5uNNUf(111y U,yaMZauvii............................................................................................
Section C. Type 11 Supporting Organizations
Yes
No
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees
of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s)......
1
Section D. All Type III Supporting Organizations
Yes
No
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax
year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the
organization's governing documents in effect on the date of notification, to the extent not previously provided?..........
1
2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (u) serving on the governing body of a supported organization? If 'No,' explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s) ............
2
3 By reason of the relationship described in (2), did the organization's supported organizations have a significant
voice in the organization's investment policies and in directing the use of the organization's income or assets at
all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played
inthis regard.....................................................................................................
3
Section E. Type III Functionally -Integrated Supporting Organizations
1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a ❑ The organization satisfied the Activities Test. Complete line 2 below.
b FIThe organization is the parent of each of its supported organizations. Complete line 3 below.
C ❑ The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).
2 Activities Test. Answer (a) and (b) below.
Yes No
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the
supported organization(s) to which the organization was responsive? If 'Yes,' then in Part W identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.....................................................................................
2a
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of
the organization's supported organization(s) would have been engaged in? If 'Yes,'explain in Part VI the reasons for
the organization's position that its supported organization(s) would have engaged in these activities but for the
organization's involvement ......... .............................................................................
2b
3 Parent of Supported Organizations. Answer (a) and (b) below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of
each of the supported organizations? Provide details in Part Vl......................................................
3a
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its
supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard .................
3b
BAA TEEA0405L 07/18/14 Schedule A (Form 990 or 990 -EZ) 2014
Schedule A (Form 990 or 990-E2) 2014
SEBASTIAN RIVERFRONT FINE ARTS
Part V I Type III Non Functionally Integrated 509(a)(3) Supporting Organizations
1 n (:hark hares if tha nrnani7ation satisfied the Intearal Part Test as a qualifvinq trust on November 20, 1970. See instructions. All
other Type III non -functionally integrated supporting organizations must complete Sections
A through E.
Section A — Adjusted Net Income
(A) Prior Year
(B) Current
1 Net short-term capital gain ......................................................
1
2 Recoveries of prior -year distributions .............................................
2
3 Other gross income (see instructions) ............................................
3
4 Add lines 1 through 3 ...........................................................
4
5 Depreciation and depletion......................................................
5
6 Portion of operating expenses paid or incurred for production or collection of gross
income or for management, conservation, or maintenance of property held for
production of income (see instructions) ...........................................
6
7 Other expenses (see instructions) ................................................
7
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) ........................
8
Section B — Minimum Asset Amount
(A) Prior Year
(B) Current Year
(optional)
1 Aggregate fair market value of all non -exempt -use assets (see instructions for short
tax year or assets held for part of year):
a Average monthly value of securities ..............................................
1a
b Average monthly cash balances ..................................................
1b
c Fair market value of other non -exempt -use assets ................................
1c
d Total (add lines la, lb, and lc) ..................................................
1d
e Discount claimed for blockage or other
factors (explain in detail in Part VI):
2 Acquisition indebtedness applicable to non -exempt -use assets .....................
2
3 Subtract line 2 from line Id ......................................................
3
4 Cash deemed held for exempt use. Enter 1-112% of line 3 (for greater amount,
see instructions)................................................................
4
5 Net value of non -exempt -use assets (subtract line 4 from line 3) ...................
5
6 Multiply line 5 by .035...........................................................
6
7 Recoveries of prior -year distributions .............................................
7
8 Minimum Asset Amount (add line 7 to line 6) .....................................
8
Section C — Distributable Amount
Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) ..............
1
2 Enter 85% of line 1..............................................................
2
3 Minimum asset amount for prior year (from Section B, line 8, Column A) ...........
3
4 Enter greater of line 2 or line 3 ..................................................
4
5 Income tax imposed in prior year .................................................
5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency
temporary reduction (see instructions) ............................................
6
7 [] Check here if the current year is the organization's first as a non -functionally -integrated Type III supporting organization
(see instructions).
BAA Schedule A (Form 990 or 990-E2) 2014
TEEA0406L 07/18/14
Schbdule A (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS Page 7
FINM " 1 Type III Non -Functionally Integrated 509(ax3) Supporting Organizations (continued)
Section D — Distributions
1 Amounts paid to supported organizations to accomplish exempt purposes ......................................
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations,
in excess of income from activity.............................................................................
3 Administrative expenses paid to accomplish exempt purposes of supported organizations ...................... .
4 Amounts paid to acquire exempt -use assets..................................................................
5 Qualified set-aside amounts (prior IRS approval required).................................................... .
6 Other distributions (describe in Part VI). See instructions..................................................... .
7 Total annual distributions. Add lines 1 through 6 ............................................................ .
8 Distributions to attentive supported organizations to which the organization is responsive (provide details
in Part VI). See instructions..................................................................................
9 Distributable amount for 2014 from Section C, line 6 ......................................................... .
10 Line 8 amount divided by Line 9 amount......................................................................
Current Year
Section E — Distribution Allocations (see instructions)
(i)
Excess underdistributions Distributable
Distributions Pre -2014 Amount for 2014
1 Distributable amount for 2014 from Section C, line 6 .............
2 Underdistributions, if any, for years prior to 2014 (reasonable
cause required — see instructions) ..............................
3 Excess distributions carryover, if any, to 2014:
a
b
c
d
e From 2013 ..........................
f Total of lines 3a through e. . . .......... . . . . ............
g Applied to underdistributions of prior years ..................... .
h Applied to 2014 distributable amount .............. ............ .
i Carryover from 2009 not applied see instructions
j Remainder. Subtract lines 3g, 3h, and 3i from 3f .................
4 Distributions for 2014 from Section D,
line 7: $
a Applied to underdistributions of prior years ......................
b Applied to 2014 distributable amount ........................... .
c Remainder. Subtract lines 4a and 4b from 4 .................... .
5 Remaining underdistributions for years prior to 2014, if any.
Subtract lines 3g and 4a from line 2 (if amount greater than
zero, see instructions) ..........................................
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b
from line 1 (if amount greater than zero, see instructions) ........
7 Excess distributions carryover to 2015. Add lines 3j and 4c ..... .
8 Breakdown of line 7:
a
b
c
d Excess from 2013 .............. ....
e Excess from 2014 .............. .
BAA
TEEA0407L 10/31/14
Schedule A (Form 990 or 990 -EZ) 2014
Schedule A (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS Page 8
Supplemental Information. Provide the explanations required by Part 11, linePart line a or I 1b;
and Part III, line 12. Also complete this part for any additional information. (See instructions).
BAA Schedule A (Form 990 or 990 -EZ) 2014
TEEA0408L 08/18/14
SCHEDULE G
(Form 990 or 990 -EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding Fundraising or Gaming Activities
Complete if the organization answered 'Yes' to Form 990, Part IV, lines 17, 18, or 19, or if the
organization entered more than $15,000 on Form 990 -EZ, line 6a.
Attach to Form 990 or Form 990 -EZ.
Information about Schedule G (Form 990 or 990 -EZ) and its instructions is at wwwJrs.gov1Form990.
Name of the organization SEBASTIAN RIVERFRONT FINE ARTS
& MUSIC FESTIVAL, INC.
Employer identificati
OMB No. 1545-0047
2014
Open to Public
Inspection
number
Fundraising Activities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 17.
Form 990 -EZ filers are not required to complete this part.
1 Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a ❑ Mail solicitations e ❑ Solicitation of non-government grants
b Internet and email solicitations f Solicitation of government grants
c Phone solicitations g Special fundraising events
d In-person solicitations
2a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key
employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? .................. Yes No
b If 'Yes,' list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be
compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser)
(ii) Activity
(iii) Did fundraiser
have custody or control
of contributions?
(iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
column (i)
(vi) Amount paid to
(or retained by)
organization
1
Yes
No
2
3
4
5
6
7
8
9
10
Total...............................................................
3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration
or licensing.
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ. Schedule G (Form 990 or 990 -EZ) 2014
TEEA3701L 09/16/14
2 Cash prizes ...........................
E
D X
1 P 3 Noncash prizes .......................
R E
EN
C s
T E 4 Rent/facility costs .....................
s
5 Other direct expenses .................
Yes % Yes%HNo
Yes %
6 Volunteer labor .......................HNo HNo
7 Direct expense summary. Add lines 2 through 5 in column(d)............................................ 11
8 Net gaming income summary. Subtract line 7 from line 1, column(d)..................................... "
9 Enter the state(s) in which the organization conducts gaming activities:
a Is the organization licensed to conduct gaming activities in each of these states? ................................. Yes No
b If 'No,' explain:
-----------------------------------------------------------------
------------ ------ --------------- ----------
10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? ............ Yes �No
b If 'Yes,' explain:
-----------------------------------------------------------------
BAA TEEA3702L 09/16/14 Schedule G (Form 990 or 990 -EZ) 2014
Schedule G (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS Page 2
Part 11 Fundraisin Events. Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or reported
more than 15,000 of fundraising event contributions and gross income on Form 990 -EZ, lines 1 and 6b.
List events with gross receipts greater than $5,000.
(a) Event #1
(b) Event #2
(c) Other events
(d) Total events
ART FESTIVAL
NONE
(add column (a)
through column (c))
(event type)
(event type)
(total number)
R
E
V
N
1 Gross receipts ........................
21,904.
21,904.
u
E
2 Less: Contributions ....................
21,904.
21,904.
3 Gross income (line 1 minus line 2) .....
4 Cash prizes ........................... 1,050.
1,050.
5 Noncash prizes ...................... .
D
1
R
6 Rent/facility costs ..................... 2, 598.
2,598.
E
C
T
7 Food and beverages ...................
4,400.
E
x
P
8 Entertainment ........................ 4,400.
4,694.
E
N
9 Other direct expenses ................. 4, 694.
E
s
10 Direct expense summary. Add lines 4 through 9 in column(d)............................................ '
12,742.
9,162.
11 Net income summary. Subtract line 10 from line 3, column (d) ...........................................
Part HlGaming. Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than
$15,000 on Form 990 -EZ, line 6a.
(a) Bingo
(b) Pull tabs/Instant
(c) Other gaming
(d) Total gaming
R
E
bingo/progressive
(add column (a)
V
bingo
through column (c))
E
N
U
E
1 Gross revenue ........................
2 Cash prizes ...........................
E
D X
1 P 3 Noncash prizes .......................
R E
EN
C s
T E 4 Rent/facility costs .....................
s
5 Other direct expenses .................
Yes % Yes%HNo
Yes %
6 Volunteer labor .......................HNo HNo
7 Direct expense summary. Add lines 2 through 5 in column(d)............................................ 11
8 Net gaming income summary. Subtract line 7 from line 1, column(d)..................................... "
9 Enter the state(s) in which the organization conducts gaming activities:
a Is the organization licensed to conduct gaming activities in each of these states? ................................. Yes No
b If 'No,' explain:
-----------------------------------------------------------------
------------ ------ --------------- ----------
10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? ............ Yes �No
b If 'Yes,' explain:
-----------------------------------------------------------------
BAA TEEA3702L 09/16/14 Schedule G (Form 990 or 990 -EZ) 2014
Schedule G (Form 990 or 990 -EZ) 2014 SEBASTIAN RIVERFRONT FINE ARTS Page 3
11 Does the organization operate gaming activities with nonmembers? .............................................. H Yes ❑ No
12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to
administer charitable gaming?................................................................................. F� Yes ❑ No
13 Indicate the percentage of gaming activity conducted in:
a The organization's facility............................................................................... 13a
l %
b An outside facility...................................................................................... 13 b o
14 Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name
---------------------------------- --------------------------
Address
-----------------------------------------------------------
15a Does the organization have a contact with a third party from whom the organization receives gaming revenue? ....... ❑ Yes No
b If 'Yes,' enter the amount of gaming revenue received by the organization► $ and the amount
-----------
of gaming revenue retained by the third party ► $
c If 'Yes,' enter name and address of the third party:
-----------
Name
Address ► i
-----------------------------------------------------------
16 Gaming manager information:
Name 11
Gaming manager compensation ► $
Description of services provided
Director/officer n Employee ❑ Independent contractor
17 Mandatory distributions
a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the
state gaming license? 1-1YesNo
b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the
organization's own exempt activities during the tax year 1, $
Part 1V Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v),
and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional
information (see instructions).
BAA TEEA3703L 09/16/14 Schedule G (Form 990 or 990 -EZ) 2014
SCHEDULE O Supplemental Information to Form 990 or 990 -EZ
(Form 990 or 990 -EZ) Complete to provide information for responses to specific questions on
Form 990 or 990 -EZ or to provide any additional information.
Attach to Form 990 or 990 -EZ.
Department of the Treasury 1, Information about Schedule O (Form 990 or 990 -EZ) and its instructions is
Internal Revenue Service at wwwJrs.gov1form990.
OMB No. 1545-0047
2014
Name of the organization SEBASTIAN RIVERFRONT FINE ARTS Employer identification number
& MUSIC FESTIVAL. INC.
FORM 990 -EZ, PART I, LINE 16
OTHER EXPENSES
CORPFILING FEE.................................................................................. $ 136.
DEPRECIATION....................................................................................... 154.
LICENSES& PERMITS.............................................................................. 30.
OFFICEEXPENSES.................................. .................. .... ................. ....... ... 346.
SUPPLIES............................................................................................. 590.
TOTAL $ 1,256.
FORM 990 -EZ, PART II, LINE 24
OTHER ASSETS
BEGINNING ENDING
FURNITURE AND FIXTURES........................................................ $ 716. $ 562.
TOTAL $ 716. $ 562.
FORM 990 -EZ, PART III - ORGANIZATION'S PRIMARY EXEMPT PURPOSE
TO PROMOTE PUBLIC INTEREST IN AND APPRECIATION OF THE ARTS AND TO PROMOTE CULTURAL
ENHANCEMENT AND AWARENESS THROUGH THE ARTS AND PUBLIC EXHIBITION AND PERFORMANCE
OF THE ARTS WITHIN THE CITY OF SEBASTIAN AND ITS ENVIRONS.
FORM 990 -EZ, PART V - REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS
(A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR
INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT? ........................... NO
(B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR
INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT? ................................................... NO
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -EZ. TEEA4901L 08/18/14 Schedule 0 (Form 990 or 990 -EZ) 2014
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2014 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY
SEBASTIAN RIVERFRONT FINE ARTS
& MUSIC FESTIVAL, INC.
(EZ)
PAGE 1
2014
2013
DIFF
FORM 990 -EZ REVENUE
CONTRIBUTIONS, GIFTS, AND GRANTS............
4,100
5,020
-920
NET INCOME (LOSS) - SPECIAL EVENTS.........
9,162
6,103
3,059
TOTAL REVENUE .........................................
13,262
11,123
2,139
EXPENSES
GRANTS AND SIMILAR AMOUNTS PAID ..............
3,500
2,500
1,000
SALARIES AND EMPLOYEE BENEFITS ...............
2,370
1,500
870
PROFESSIONAL FEES/PYMT TO CONTRACTORS.....
325
325
0
PRINTING, PUBLICATIONS, AND POSTAGE........
381
166
215
OTHER EXPENSES ........................................
1,256
961
295
TOTAL EXPENSES................. .......................
7,832
5,452
2,380
NET ASSETS OR FUND BALANCES
EXCESS OR (DEFICIT) FOR THE YEAR............
5,430
5,671
-241
NET ASSETS/FUND BAL. AT BEG. OF YEAR......
42,797
37,126
5,671
NET ASSETS/FUND BAL. AT END OF YEAR.......
48,227
42,797
5,430
2014 GENERAL INFORMATION PAGE 1
SEBASTIAN RIVERFRONT FINE ARTS
& MUSIC FESTIVAL, INC.
FORMS NEEDED FOR THIS RETURN
FEDERAL: 990 -EZ, SCH A, SCH G, SCH 0
CARRYOVERS TO 2015
NONE
r 4 '
2014 GENERAL INFORMATION PAGE 1
SEBASTIAN RIVERFRONT FINE ARTS
& MUSIC FESTIVAL, INC.
FORMS NEEDED FOR THIS RETURN
FEDERAL: 990 -EZ, SCH A, SCH G, SCH 0
CARRYOVERS TO 2015
NONE