North American Folk Music And Dance Alliance Inc, Old Settlers Bluegrass Festival Inc in Austin, Texas (TX)

North American Folk Music And Dance Alliance Inc, Old Settlers Bluegrass Festival Inc
Employer Identification Number (EIN)	742818121
Name of Organization	North American Folk Music And Dance Alliance Inc
Secondary Name	Old Settlers Bluegrass Festival Inc
In Care of Name	Jean Spivey
Address	PO BOX 151947, Austin, TX 78715-1947
Activities	Non financial services of facilities to other organizations
Subsection	Educational Organization
Ruling Date	09/1996
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$243,529
Amount of Income	$600,415
Form 990 Revenue Amount	$600,415
National Taxonomy of Exempt Entities (NTEE)	Arts, Culture and Humanities: Arts, Cultural Organizations - Multipurpose

Non-representatives - add comments:

Amount of income in 2013: $600,415 (it was $756,227 in 2012)

This organization:	$600,415
Other organizations performing similar types of work:	$195,015

Assets in 2013: $243,529 (it was $295,688 in 2012)

This organization:	$243,529
Other organizations performing similar types of work:	$137,152

Expenses in 2013: $652,574

This organization:	$652,574
Other organizations performing similar types of work:	$181,390

Income to expenses ratio in 2013: 0.9

This organization:	0.9
Other organizations performing similar types of work:	1.0

Grants share in income in 2013: 0.0%

North American Folk Music And Dance Alliance Inc, Old Settlers Bluegrass Festival Inc:	0.0%
Other organizations performing similar types of work:	49.7%

Financial snapshot ($)

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	No	No
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		0	0
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		0	0
Did the organization file all required federal employment tax returns?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$539,141	$756,227	$600,415
Contributions, Gifts, Grants and Other Similar Amounts	$0	$0	$0
Program Service Revenue	$539,141	$756,227	$600,415
Promoters of Performing Arts, Sports, and Similar Events without Facilities		$756,227	$600,415
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$0	$0
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$448,871	$656,655	$652,574
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions		$0	$0
Other employee benefits		$0	$0
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management		$0	$0
Legal		$0	$0
Accounting		$0	$0
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$0	$0
Other		$0	$0
Advertising and promotion		$49,661	$51,706
Office expenses		$0	$0
Information technology		$1,993	$10,941
Royalties		$0	$0
Occupancy		$0	$0
Travel		$6,550	$10,870
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$0	$0
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$0	$0
Insurance		$2,589	$2,625
Other expenses		$9	$204
Other expenses		$815	$1,162
Other expenses		$1,856	$1,012
Other expenses		$230	$271
Other expenses		$0	$573,783

	2011	2012	2013
Balance Sheet
Total assets	$178,756	$295,688	$243,529
Cash - non-interest-bearing		$295,688	$243,529
Savings and temporary cash investments		$0	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$0	$0
Investments - publicly traded securities		$0	$0
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$0
Total liabilities	$0	$0	$0
Total net assets or fund balances	$178,756	$295,688	$243,529
Unrestricted net assets		$0	$0
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$178,756	$295,688	$243,529

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	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
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$2,842,757
Subtotal	$2,842,757
Gifts, grants, contributions, and membership fees received	$112,000
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$2,730,757
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$2,842,757
Public support	$2,842,757
Subtotal	$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$0
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Fort Worth Art Association, Dba Modern Art Museum Of Fort Worth	3200 Darnell St, Fort Worth, TX 76107-2872	TX	1940-11	$12,984,299
2	Houston Festival Foundation Inc	3711 Clinton Dr, Houston, TX 77020-6229	TX	1980-01	$2,135,325
3	South Texas Institute For The Arts	1902 N Shoreline Blvd, Corp Christi, TX 78401-1138	TX	1957-06	$1,525,804
4	Mayfest Inc	6115 Camp Bowie Blvd Ste 160, Fort Worth, TX 76116-5550	TX	1987-05	$1,351,756
5	Black Academy Of Arts And Letters Inc	650 S Griffin St, Dallas, TX 75202-5005	TX	1983-06	$1,345,382
6	Guadalupe Cultural Arts Center	1300 Guadalupe St, San Antonio, TX 78207-5519	TX	1980-03	$1,338,286
7	Orange Show Foundation	2402 Munger St, Houston, TX 77023-5140	TX	1982-09	$1,202,083
8	The Louise Hopkins Underwood Center For The Arts	For The Arts, Lubbock, TX 79401	TX	1998-01	$1,182,320
9	Texas Folklife Resources	1708 Houston St, Austin, TX 78756-1219	TX	1985-07	$413,744
10	San Antonio Mobility Coalition Inc	13526 George Rd Ste 107, San Antonio, TX 78230-3076	TX	2002-09	$333,191
11	San Anto Cultural Arts Inc	2120 El Paso St, San Antonio, TX 78207-5327	TX	1997-07	$313,867
12	Texas City Cultural Arts Foundation Inc	PO BOX 2608, Texas City, TX 77592-2608	TX	2001-06	$223,134
13	Riofest Inc	PO BOX 531105, Harlingen, TX 78553-1105	TX	1989-07	$179,730
14	Round Rock Area Arts Council	PO BOX 5981, Round Rock, TX 78683	TX	2009-08	$70,402
15	Ennis Arts Commission	Po Box 220, Ennis, TX 75120	TX	2000-08	$0
16	Filipino Folk Arts Theatre	3198 Royal Ln Ste 106, Dallas, TX 75229-3794	TX	1996-06	$0
17	Media	3412 La Branch St, Houston, TX 77004-3841	TX	1999-07	$0
18	Nka Ndito Efik U S A Incorporated	PO BOX 820894, Dallas, TX 75382-0894	TX	1999-08	$0
19	Texas Folklore Society	Po Box 13007 Sfa Station, Nacogdoches, TX 75962	TX	1969-05	$0
20	Texas International Folk Dancers	P O Box 4516, Austin, TX 78765-4516	TX	1964-01	$0

Number of organizations performing similar types of work

Alaska	4
Alabama	5
Arkansas	8
Arizona	9
California	76
Colorado	18
Connecticut	14
District of Columbia	5
Delaware	1
Florida	33
Georgia	11
Hawaii	12
Iowa	6
Idaho	2
Illinois	20
Indiana	5
Kansas	10
Kentucky	4
Louisiana	11
Massachusetts	31
Maryland	19
Maine	6
Michigan	21
Minnesota	15
Missouri	11
Mississippi	2

Montana	7
North Carolina	27
North Dakota	2
Nebraska	6
New Hampshire	4
New Jersey	18
New Mexico	4
Nevada	2
New York	75
Ohio	23
Oklahoma	4
Oregon	11
Pennsylvania	38
Rhode Island	3
South Carolina	5
South Dakota	2
Tennessee	15
Texas	34
Utah	8
Virginia	24
Vermont	10
Washington	16
Wisconsin	13
West Virginia	9
International	1

Total

720

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids	2144 Beech Knoll Rd, Los Angeles, CA 90046	CA	1996-09	$780,351
Subordinate	North American Folk Music And Dance Alliance Inc, Old Settlers Bluegrass Festival Inc	PO BOX 151947, Austin, TX 78715-1947	TX	1996-09	$600,415
Subordinate	North American Folk Music And Dance Alliance Inc, Crestone Performances Inc	PO BOX 6, Crestone, CO 81131-0006	CO	1996-09	$169,293
Subordinate	North American Folk Music And Dance Alliance Inc, American River Music Inc	PO BOX 830, Lotus, CA 95651-0830	CA	1996-09	$163,040
Subordinate	North American Folk Music And Dance Alliance Inc, Friends Of The Moab Folk Festival	PO BOX 1082, Moab, UT 84532-1082	UT	1996-09	$150,080
Subordinate	North American Folk Music And Dance Alliance Inc, Summersongs Inc	396 Hommelville Rd, Saugerties, NY 12477-4206	NY	1996-09	$117,622
Subordinate	North American Folk Music And Dance Alliance, Northeast Regional Folk Alliance	2401 Pennsylvania Ave, Philadelphia, PA 19130-3010	PA	1996-09	$113,738
Subordinate	North American Folk Music And Dance Alliance Inc, Potomac Celtic Alliance	525-K E Market St Ste 295, Leesburg, VA 20176-4113	VA	1996-09	$96,039
Subordinate	North American Folk Music And Dance Alliance Inc, Odaiko Sonora	5732 E 2nd St, Tucson, AZ 85711-1512	AZ	1996-09	$71,618
Subordinate	North American Folk Music And Dance Alliance Inc, Folk Alliance Region West	4984 Golden Nugget Way, Oak Park, CA 91377-4764	CA	1996-09	$69,226
Subordinate	North American Folk Music And Dance Alliance Inc, St Clair Productions	PO BOX 835, Ashland, OR 97520-0028	OR	1996-09	$60,877
Subordinate	North American Folk Music And Dance Alliance Inc, Tucson Kitchen Musicians Association	PO BOX 26531, Tucson, AZ 85726	AZ	1996-09	$58,116
Subordinate	North American Folk Music And Dance Alliance Inc, New Haven Folk Inc	PO BOX 6295, Hamden, CT 06517-0295	CT	1916-09	$53,526
Subordinate	North American Folk Music And Dance Alliance Inc, Uptown Concerts	Po Box 1503, Randallstown, MD 21133	MD	1996-09	$52,374
Subordinate	Roots Of The Rockies Music Association, Roots Of The Rockies Music Associat	120 W 1st St, Salida, CO 81201-2002	CO	1996-09	$47,724
Subordinate	North American Folk Music And Dance Alliance Inc, Freydas Hands	PO BOX 5696, Takoma Park, MD 20913-5696	MD	1996-09	$37,948
Subordinate	North American Folk Music And Dance Alliance Inc, In Concert Music Association	Po Box 41921, Tucson, AZ 85717	AZ	1996-09	$37,635
Subordinate	North American Folk Music And Dance Alliance Inc, Organic Arts Ltd	PO BOX 70646, Milwaukee, WI 53207-0646	WI	1996-09	$36,860
Subordinate	North American Folk Music And Dance Alliance Inc, Southern California Ukulele Festiva	20519 Michale St, Winnetka, CA 91306-1229	CA	1996-09	$33,541
Subordinate	North American Folk Music And Dance Alliance Inc, Flamenco Puro Inc	16 Marabella Ave, Coral Gables, FL 33134-1828	FL	1996-09	$30,685

Number of affiliated organizations

Alaska	1
Alabama	3
Arizona	3
California	11
Colorado	5
Connecticut	4
Delaware	2
Florida	7
Georgia	1
Illinois	1
Kansas	1
Louisiana	1
Massachusetts	3
Maryland	6
Michigan	3
Missouri	3

North Carolina	3
New Jersey	2
New York	4
Oregon	2
Pennsylvania	5
Rhode Island	1
Tennessee	7
Texas	2
Utah	1
Virginia	2
Vermont	1
Washington	1
Wisconsin	1
West Virginia	1
Wyoming	1