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2009-2010 Grant Program GUIDELINESUpdated May 2009 |
1300 Gendy St. Fort Worth, Texas 76107
Ph (817) 732-2360 Fax (817) 732-2866
Web site www.artsfortworth.org e-mail katherine@artscouncilfw.org
The mission of the Arts Council is to create an environment that
promotes, nurtures and supports the arts in our community.
In order to realize its mission, the Arts Council’s programs are designed to:
- foster artistic excellence;
- increase artistic productivity and creativity;
- develop processes that nurture artists and arts organizations;
- educate a larger constituency regarding the contribution of the arts to community development;
- increase accessibility to the arts throughout the community;
- encourage wider participation in artistic activities;
- and reflect the cultural diversity of our community.
Funding is available to eligible organizations annually in the form of:
Operating Support Grants provide unrestricted financial support to Fort Worth arts organizations for general and administrative costs.
Operating grant maximums are determined by a percentage of prior year expenses.
Project Support Grants provide financial support restricted to the implementation of a specific arts program or project to be presented in Fort Worth.
$8,000 maximum Project request.
Neighborhood Arts Program (NAP) Grants provide financial support to organizations for arts-related projects or operations in traditionally underserved communities of Fort Worth.
Operating grant maximums are determined by a percentage of prior year expenses.
Mini Grants provide funding for projects and opportunities not normally included in an organization’s operating budget. Mini Grants also serve as a prerequisite for organizations wishing to apply for Operating, Project or NAP grants in the future.
$2,000 maximum Mini Grant request.
The submission DEADLINE for 2010 Grant Applications (other than Mini Grants) is:
FRIDAY, OCTOBER 30, 2009
5:00 pm
WITH REQUIRED ATTACHMENTS
by USPS post-mark or hand delivery to:
Arts Council of Fort Worth & Tarrant County
1300 Gendy Street, Fort Worth, TX 76107
Late submissions will not be accepted.
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Although the Arts Council certainly welcomes promising new arts organizations into the fabric of our community, the focus of the agency’s Grant Program lies in supporting the work of nonprofit arts organizations already established within the community.
To be eligible to apply for and receive Arts Council grant funding, an applicant must:
be a registered 501(c)(3) arts organization (applicants applying under another organization’s 501(c)(3) “umbrella” are no longer allowed);
- have been in existence and actively programming in the Fort Worth arts community for a minimum of 3 years (if applying for a first-time Mini Grant, the programming requirement is reduced to 2 years);
- have met all required filing deadlines, including submission of all reporting requirements for any Arts Council grants previously received;
- have prior year operating expenses of at least $5,000 in order to be eligible for Project or Mini Grants;
have prior year operating expenses of at least $50,000 and at least one paid staff to oversee operations in order to be eligible for Operating support (General or NAP).
FIRST-TIME APPLICANTS for Arts Council grants are recommended to meet with Arts Council staff prior to the Mini Grant application deadline.
Arts ORGANIZATIONS AFFILIATED WITH COLLEGES AND UNIVERSITIES may apply for project support when their programs reach significant non-student populations (50% or more).
In addition to the eligibility requirements listed above for standalone arts organizations, school-affiliated applicants must meet the following eligibility criteria also:
- The application’s primary mission is to present or produce artistic/cultural programming;
- The organization’s programming is not directly related to the university’s academic programs;
- The programming is open to the public and meets all the requirements expressed in the guidelines;
- The organization has a community-based board of directors or advisory board that meets regularly;
- Project budget size will determine in which category of applications are reviewed, not the educational organization’s total expenses.
Arts Council grants will not fund:
- Debt retirement, capital improvements, endowments, construction, or real property,
- Interest on loans, fines, penalties, or costs of litigation;
- Benefits or special events planned primarily for fundraising;
- Scholarships, purchase awards, or cash prizes;
- Subgranting programs;
- Recitals or classes for which tuition is charged;
- Service organizations.
Application may be made to the Arts Council to receive funding for Operating expenses and/or Project expenses. Additionally, applications may be made within the guidelines of the Mini Grant program or the Neighborhood Arts Program in order to help drive programming into underserved areas of the community. Currently, organizations will be limited to two applications of any type during the 2010 Grant Year.
Organizations may only apply for only one grant type within each category each year. (For example: If an organization applies for General Operating support, they may also apply for Neighborhood Arts Program Project support, but they may not apply for NAP Operating support.)
NOTE: Regarding application “overlap”, Operating budgets should not include any elements of submitted Project budgets and Project budgets should not include any general operating expense.
Review Process
In order to facilitate the review and award process, applications are sorted according to operating budget size into the following categories: Major, Mid-Size and Small. Budget size is determined by the organizations prior year’s total operating expenses, unless the application is for a program whose primary purpose is to serve youth (Youth category) or it is a school-affiliated project, in which case it will be categorized according to the size of the project budget rather than the school’s total expenses.
In order to ensure fairness in the distribution of public and donated funds, volunteers from throughout the community are approved by the Arts Council Board of Directors to serve on Grant Review Panels. During panel deliberations, applications are discussed as a group and then, individually, panelists score each application on the basis of: Artistic Merit, Managerial Ability and Service to the Community. Based on the cumulative rankings, the panel makes funding recommendations to the Board of Directors for approval at its next meeting.
Funding Timeline for Grant Year 2010 (programming January 1, 2010 – December 31, 2010):
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August 2009
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Grant Applications Available
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October 30, 2009
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Application Deadline for Grant Year (GO, Project, NAP)
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October 30, 2009
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Attachment Deadline for GO, Project, NAP applications
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November – December, 2009
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Preliminary Questions for organizations from staff
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January 8, 2010
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Final Reports for 2009 Grant Year due by 5:00 pm
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January 2010
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Panel Review
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January – February 2010
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City-required Fiscal Training (details TBD)
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February 2010
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Presentation for Board Approval
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February 2010
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Award Letters and Grant Contracts Sent
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NOTE: Mini Grant applications are received, reviewed and funded on a different timeline; please refer to the Mini Grant Guidelines for specific detail.
Payment Grants are paid in full within 45 days of award notification unless:
- the award is a General or NAP Operating Support grant of $10,000 or more, in which case payment is made in four equal, quarterly installments
- the award is a Mini Grant, in which case 75% of the award is paid at time of notification and the remaining 25% is paid upon timely receipt of all Final documentation.
Fund Receipt Recognition & Reporting Requirements Funding by the Arts Council requires acknowledgement in all programs, press releases and advertisements for grant-supported activities as is feasible. Credit should be similar to: [Name of organization or project] is partially supported by a grant from the Arts Council of Fort Worth & Tarrant County. The Arts Council logo is also available for use in materials prepared by the fund recipient.
Throughout the year, quarterly reports documenting attendance at funded activities are required.
By the end of the grant period (the end of the grant year unless otherwise specified), submission of a Final Report is required. This form is available online or by contacting the Arts Council staff, 817-298-3035. Submission of a Final Report is required to maintain eligibility for future Arts Council funding.
Operating Support Grants fund general and administrative costs incurred during the grant year. To be eligible, an organization must have prior year operating expenses of at least $50,000 and at least one paid staff to oversee operation.
Applications are evaluated based on evaluated on artistic merit, managerial ability and service to community.
Requests may include administrative staff salaries, salaries/fees of artists, supplies, production costs, space rental, marketing, printing and other general and administrative costs.
The maximum award in this category is determined by a percentage of each organization’s prior year expenses. For organizations with operating budgets:
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< $1 million
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the maximum operating support award is 5% of PYE
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$150,000 – $999,999
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the maximum operating support award is 10% of PYE
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$5,000 – $149,999
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the maximum operating support award is 20% of PYE
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Funds received in this category must be matched dollar for dollar during the grant year, with any combination of earned and/or unearned income.
Application requires submission of the appropriate financial statements, as specified in the Financial Reporting Requirements section of the Grant Program Guidelines.
Quarterly attendance reporting is required in addition to submission of a Final Report.
Participation in the Arts Council’s “Arts Card” discount program for Council donors and attendance at any City of Fort Worth-required fiscal training are also required.
Organizations intending to submit a grant application are encouraged to schedule an informative meeting with members of the grant panel that will be reviewing the application. (Contact information is available through the Grant Program office, 817-298-3035.)
Project Support Grants help fund the cost of a single, defined project to be completed during the grant year.
Requests may include exhibitions, special performances, collaborations, outreach, and other production costs.
Project Support requests are limited to $8,000 and may not exceed 50% of the submitted project budget. Applications are evaluated based on evaluated on artistic merit, managerial ability and service to community.
Project application budgets may include general and administrative costs only if those costs are project-specific. Project application budgets should be separate from and may not include any income or any administrative or other costs already included in a current Operating Support application. Project budgets should “stand alone from” Operating Support application budgets.
Funds received in this category must be matched dollar for dollar during the project cycle, with any combination of earned and/or unearned income.
Application requires submission of the appropriate financial statements, as specified in the Financial Reporting Requirements section of the Grant Program Guidelines.
Quarterly attendance reporting is required in addition to submission of a Final Report.
Participation in the Arts Council’s “Arts Card” discount program for Council donors and attendance at any City of Fort Worth-required fiscal training are also required.
Organizations intending to submit a grant application are encouraged to schedule an informative meeting with members of the grant panel that will be reviewing the application. (Contact information is available through the Grant Program office, 817-298-3035.)
The Neighborhood Arts Program (NAP) was created to bring the performing, visual and interdisciplinary arts into traditionally underserved communities, particularly low income areas, of Fort Worth. Many programs are offered during school hours, after school, evenings and weekends, and summers.
Generally, locations are eligible if more than 50% of the user population is below the poverty line. Locations can include:
- Neighborhood Arts Centers
- Community Centers
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- Public Schools
- Boys and Girls Clubs
- Churches
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For more specific NAP criteria, contact the Arts Council office at 817-298-3035 or katherine@fwcac.org
Neighborhood Arts Program Grants provide financial support to organizations for projects or operations in traditionally underserved communities of Fort Worth.
NAP Operating Support
Funds operating expenses of arts organizations that either office in a designated, low income communities or that provide more than 50% of its programs* to underserved communities. The NAP application requires documentation of proposed locations and activities.
* 50% of programming to be determined by percentage of audience served and percentage of service offerings.
To be eligible for operating support, an organization must have prior year operating expenses of at least $50,000 and at least one paid staff to oversee operations.
Application requires submission of the appropriate financial statements, as specified in the Financial Reporting Requirements section of the Grant Program Guidelines.
Quarterly attendance reporting is required in addition to submission of a Final Report.
Funds received in this category must be matched dollar for dollar during the grant year, with any combination of earned and/or unearned income.
The maximum award in this category is determined by a percentage of each organization’s prior year expenses. For organizations with operating budgets:
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< $1 million
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the maximum operating support award is 5% of PYE
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$150,000 – $999,999
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the maximum operating support award is 10% of PYE
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$5,000 – $149,999
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the maximum operating support award is 20% of PYE
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NAP Project Support
Funds the cost of a single, defined project to be completed in an NAP designated community during the grant year.
NAP Project grants are not limited and do not require a cash match, although documentation of additional financial support can be beneficial. NAP awards are highly competitive and evaluated on artistic merit, managerial ability and relevance to underserved communities.
NAP Project application budgets may include general and administrative costs only if those costs are project-specific. NAP Project application budgets should not include any administrative or other overhead costs considered and accounted for as part of General Operating Expense. NAP Project budgets should “stand alone from” General Operating Support application budgets.
Application requires submission of the appropriate financial statements, as specified in the Financial Reporting Requirements section of the Grant Program Guidelines.
Quarterly attendance reporting is required in addition to submission of a Final Report.
Participation in the Arts Council’s “Arts Card” discount program for Council donors and attendance at any City of Fort Worth-required fiscal training are also required.
Mini Grants enhance the growth and professional development of eligible organizations by providing funding for projects and opportunities not normally included in an organization’s budget process.
Mini Grants also serve as a prerequisite for organizations wishing to apply for Operating, Project or NAP grants in the future. First-time applicants to the Arts Council must receive Mini Grant project funding to become eligible to apply later for General Operating, Project or NAP support. It is recommended that first-time applicants meet with Arts Council staff prior to submitting an application.
Mini Grant requests are limited to $2,000 and may not exceed 50% of the submitted project budget. Funds allocated by the Board will be available for granting in this category until the allocation is depleted for the fiscal year.
Organizations are limited to one Mini Grant application per year.
Mini Grant applications are approved by the Executive Committee of the Arts Council Board of Directors. Grants are awarded based on need, relevancy and impact to the organization.
Funds awarded in this category must be matched dollar for dollar during the project cycle, with any combination of earned and/or unearned income.
Submission of a complete Final Report is due either: within 45 days of the end of the award period or no later than the deadline for annual grant final reports in order to receive final payment and to maintain future eligibility. If extenuating circumstances prohibit the timely completion of the Mini Grant process, coordination with Arts Council staff must be initiated and documented prior to the regular deadline. An incomplete Mini Grant will prohibit further applications in this category until the grant is complete.
(Participation in the Arts Council’s “Arts Card” discount program for Council donors is not required if a Mini Grant is the only funding received from the Council for the year.)
Eligible Requests
- Professional training or consultants to assist the organization’s management development.
- Equipment relevant to the artistic or professional aspects of the organization
- Travel & registration subsidies to attend professional development conference relevant to the organization
- Unforeseen or unique opportunities that are not part of an organization’s regular season
- Emergency situations
Timeline
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Mini Grant applications are accepted:
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Award period:
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Thu, April 1, 2010
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For projects to be completed May-September 2010
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Weds, Sept. 1, 2010
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For projects to be completed October-December 2010
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Payment on Mini Grants is made in two installments, with 75% of the award paid at time of award notification and the remaining 25% paid within 45 days of receipt of all required documentation.
Mini Grant projects must be completed within the specified activity period and a Final Report (including expense documentation) submitted within 45 days of the end of the quarter, unless otherwise arranged with Arts Council staff, as described above.
Applying organizations with prior year actual expenses > $250,000:
- must submit the most recently completed fiscal year’s audited financial statements in order to be eligible for funding.
Organizations with expenses of $150,000 - $249,999:
- must submit either an audit or year-end financial statements compiled and authorized by a certified public accountant.
Organizations with budgeted expenses of $25,000 - $149,999:
- must submit a copy of the most recently filed IRS 990.
Organizations with budgets < $25,000:
- must submit internally prepared financial statements for the prior year.
There are no exceptions to these requirements. Any organization not submitting the appropriate financial statements by the stated attachment deadline will not be eligible for funding.
After reviewing submitted financial documentation, at its discretion the Arts Council may request additional information from applicants in order to clarify data or to provide needed detail.
One set of all required attachments is required from each applicant annually. If an organization makes multiple grant applications to the Arts Council in a given year, it is not necessary to resubmit the required attachments. Attachments are not saved year to year, however.
REQUIRED ATTACHMENTS:
- Cover page listing:
Organization name
"2010 Attachments"
Grant application categories applied for
- Federal 501(c)(3) tax exemption letter;
- Organizational History, 200 word max. (1/2-page appox.);
- Biography of artistic and/or administrative leadership, 400 word max. (one page, appox.);
- Bulleted two-year program history (two pages, max);
- Current Board of Directors list, including names and addresses;
- Financial Statements as specified in the Grant Program Guidelines.
Optional Attachments:
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Maximum of five (5) samples of programs, advertising, media coverage. No multiple copies, please. (Excess samples will not be reviewed; they will be discarded upon receipt.)
Samples are optional and need only be submitted when their content demonstrates a noteworthy aspect of the organization or its programming.
Grant applications submitted to the Arts Council are reviewed by volunteer Grant Panels in accordance with the published criteria for each applicant category (Major Organizations; Mid-Size Organizations; Small Organizations and Youth Programs). Neighborhood Arts Program applications are also reviewed by those same panels, by category.
Grant Panels are composed of ten to fifteen community volunteers, depending on the number of applications in the category. An Arts Council board member chairs the Panels. The Panels consist of arts, business professionals and community leaders who are knowledgeable of the varied artistic disciplines represented on the panel. Panelists conduct performance evaluations and participate in scheduled staff presentations throughout the year (primarily in the fall) and submit written reports to the Arts Council that are reviewed during panel deliberations.
Upon receipt, Arts Council staff reviews applications for completeness. Staff may contact the applicant if simple clarification is needed or, if the questions are more complex, submit written questions to the applicant in order to provide clarification during deliberations; applicants are given at least one week to respond to these preliminary questions. Responses are made available to panelists.
During the deliberations, required attachments and any other supplementary materials are made available for review. Submitted financials, performance and staff reports and the application narratives are presented and discussed in detail. Staff members are present during this discussion in order to document the process and to answer any questions posed by the panelists; however, staff does not participate in the actual scoring of any applications. If a question is raised that cannot be answered, at its discretion, the Panel may direct staff to contact the applicant by phone for an immediate answer.
Panelists individually score each application when discussion is complete, assigning point values based on the criteria outlined in the Guidelines. Applications are then ranked, based on their cumulative scores, and funding recommendations are derived based on: application scores, maximum award amounts, and the total funds allocated to each Panel. Panelists may (or may not) also choose to review an organization’s previous funding levels (past three years) as a guide.
Funding recommendations determined by the Panels are presented by the Grant Panel Chairs to the Arts Council Board of Directors for final approval at the next scheduled Board meeting (typically, in February). After the award amounts are approved by vote, applicants are sent notification letters - along with grant contracts, reporting and recognition requirements and panel comments. A community celebration of the awards typically is hosted by the Arts Council as a forum for public presentation of the (initial) award checks. (General and NAP Operating grants of $10,000 or more are paid out in quarterly installments.) Grant checks may only be released once an executed contract is on file with staff.
Mini Grants are processed in a similar manner but applications are received, reviewed and funded on a semi-annual basis.
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Evaluation Criteria for
General Operating Support
& Project Grants
Artistic Merit (55 points)
- artistic product perceived as high quality by audience
- innovation and creativity in programming and artist selection
- vision and leadership of artistic staff
- programming appropriate to the mission of the applicant organization
- contribution to the field (discipline)
Managerial Ability (30 points)
- effectiveness and efficiency of organization
- effective board/staff interaction
- presentation of a clear and realistic budget for the organization, program and/or project
- organizational stability
- demonstrated evidence of strong or developing financial support from the community for the organization
- programs marketed locally, regionally, nationally and/or internationally
- existence of a long-range and/or strategic plan for the organization
- For Youth Program category: demonstrated effort to reach a broad audience, beyond the performers’ immediate family
Service to the Community (15 points)
- diversity in the audience
- diversity on the board of directors
- efforts to reach and educate new audiences
- programs attract visitors as well as residents
- activities have local, regional, national or international impact
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Evaluation Criteria for
Neighborhood Arts Program
Operating Support & Project Grants
Artistic Merit (50 points)
- artistic product perceived as high quality by audience
- innovation and creativity in programming and artist selection
- vision and leadership of artistic staff
- programming appropriate to the mission of the applicant organization
- contribution to the field (discipline)
Managerial Ability (30 points)
- effectiveness and efficiency of organization
- effective board/staff interaction
- presentation of a clear and realistic budget for the organization, program and/or project
- organizational stability
- demonstrated evidence of strong or developing financial support from the community for the organization
- programs marketed locally, regionally, nationally and/or internationally
- existence of a long-range and/or strategic plan for the organization
- For Youth Program category: demonstrated effort to reach a broad audience, beyond the performers’ immediate family
Relevance to Underserved Communities (20 points)
- program is aimed at an identifiable, underserved population, such as: school age children, residents of low income neighbor-hoods, those with disabilities, or senior citizens
- relevance and appropriateness of program to its target audience
- accessibility of program to its target audience
- program increases self-esteem, quality of life
- program teaches creativity, expression
- program integrated into school curriculum, if applicable
- program identifies children with artistic talents and help to obtain specialized training for them in the visual and/or performing arts, if applicable
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Funding timeline for applications supporting programming January 1, 2010 – December 31, 2010):
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August 2009
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2010 Grant Applications available online
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October 30, 2009
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Application Deadline for 2010 Grant Year (GO, Project, NAP)
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October 30, 2009
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Attachment Deadline for GO, Project, NAP applications
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November – December, 2009
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Preliminary Questions for organizations from staff
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January 8, 2010
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Final Reports for 2009 Grant Year Due by 5:00 pm
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January 12, 2010
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Panel Review Session: Youth Organizations
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January 14, 2010
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Panel Review Sessions: Small Organizations
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January 19, 2010
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Panel Review Sessions: Mid-Size Organizations
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January 21, 2010
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Panel Review Sessions: Major Organizations
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January – February 2010
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City-required Fiscal Training (details TBD)
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February 2010
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Panel Recommendations presented to Board for Approval
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February 2010
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Award Letters and Grant Contracts Sent
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April 1, 2010
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Semi-Annual Mini Grant Application Deadline
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April 15, 2010
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First Quarter Attendance Reports Due
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July 15, 2010
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Second Quarter Attendance Reports Due
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August 2010
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2011 Grant Applications available online
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September 1, 2010
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Semi-Annual Mini Grant Application Deadline
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October-November 2010
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Application Deadline for 2011 Grant Year (date TBD)
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October 15, 2010
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Third Quarter Attendance Reports Due
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November 15, 2010
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Semi-Annual Mini Grant Final Reports Due
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January 2011
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Final Reports for 2010 Grant Year Due, including Mini Grants (date TBD)
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January 15, 2010
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Fourth Quarter Attendance Reports Due
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Completed grant applications should be delivered, with USPS post-mark or via hand delivery, by 5pm to:
Arts Council of Fort Worth & Tarrant County
1300 Gendy Street
Fort Worth, Texas 76107
Fax only with prior approval. Late submissions will not be accepted.
Completed final reports should be delivered by 5pm to:
Arts Council of Fort Worth &Tarrant County
1300 Gendy Street
Fort Worth, Texas 76107
USPS-Postmark not accepted. Late submissions will not be accepted.
Answers to preliminary questions and quarterly attendance reports may be submitted via email or
fax (817-732-2866).
For questions, please contact: katherine@artscouncilfw.org or 817-298-3035
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Actuals
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Specific cash amounts recorded in the organization’s financial records as actual amounts received and spent during the course of operations. Does not include projections, budgeted numbers or amounts pending.
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Administrative Salaries
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Salaries, wages and benefits paid to persons considered employees of the applicant organization. (Requirement for Operating grant eligibility)
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Admissions
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Revenue from the sale of tickets, subscriptions and membership.
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Applicant Cash
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Funds from accumulated resources (including carry-forward from the previous year) that applicant has available to spend for this project. This is analogous to the cash in an individual’s checking account.
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Attendance
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Total number of individuals “consuming” (attending) a performance or exhibition. Does not distinguish single ticket buyers from season ticket holders/repeat attendants. Does not include participants.
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Cash Reserves / Applicant Cash
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Cash on-hand and available to the organization for unrestricted use. (Anecdotally, the equivalent of “cash in your checking account”.)
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Certification
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A signed statement confirming and taking responsibility for the accuracy of the submitted application or report.
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Contracted Services
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Includes the sale of workshops, classes or other services performed by the applicant organization to other community organizations; school or government contracts for specific services; performance or residency fees or tuition.
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Corporate Contributions
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Cash received from businesses or corporations, not individuals, not in return for or in excess of fair market value of any tickets or other tangible goods or services received.
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Earned Income
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Income is “earned” when there is a direct exchange of product or service for monetary value. Examples include the sale of tickets to a performance, fees for a workshop, etc. Earned income does not include grants or donations.
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Fees & Services: Artistic
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Payments for artistic services to firms or individuals who are not considered employees of the applicant organization. Examples: guest directors, jurors, visual artists, performers, writers, choreographers.
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Fees & Services: Other
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Payments for technical and consultant services to firms or persons who are not considered employees of the applicant organization. Examples: curriculum specialists, stage managers, lighting crews, installationists.
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Financial Statements
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Reports prepared from the organization’s accounting records describing its financial performance, specifically listing income and expenses, itemized by major categories, relevant to a project or organization for a specific, stated time period. Income and expense should be totaled.
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Foundation Income
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Cash received from a private or community foundation, usually in the form of a grant.
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General & Administrative Expense (G&A)
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Those expenses associated with the general cost of doing business and not directly related to the cost of programming. Includes employee benefits, utilities, office equipment leases, etc.
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In Kind Donations
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Goods or services donated for the direct use of the organization, either in production or administration. Examples include a magazine donating ad space, a printer donating event invitations, a caterer providing food for a reception free of charge. In Kind donations are not eligible for matching Arts Council grants.
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Marketing/Promotion
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All costs for marketing, publicity, and promotion specifically identified with the organization’s operations. Includes cost of print, broadcast or internet advertising, brochure printing/mailing, postcards, posters, etc.
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Mission Statement
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An organization’s Board-approved statement of purpose, written as part of its governing documents. The statement provides specific direction for the organization’s programs, services and activities. The mission statement should provide a structure against which meaningful evaluation of the organization’s effectiveness can be carried out, and measured, in future years.
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Narrative
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Those portions of a grant application where the project and/or the organization are described in detail, generally within a prescribed limit (space, word count).
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Net
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The mathematical difference between income (“gross”) and expense. See also: Surplus (Deficit).
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Number Served
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Total attendance.
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Other Expense
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Expense incurred from sources not listed elsewhere. It may include one-time fees, special purchases, etc.
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Other Revenue
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Revenue from sources not listed elsewhere. It may include income derived from a variety of sources such as catalog sales, advertising space in programs and promotional items.
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Other Private Contributions
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Revenue derived from cash donations, including individual contributions. Does not include corporate, foundation or government grants.
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Overhead
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See: General & Administrative Expense (G&A)
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Production Expense
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Funds expended for items necessary to the production, performance or exhibition. Examples: costumes, sets, props, royalties, printing, framing.
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Prior Year Expense (PYE)
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The total (cash) spent during the prior fiscal year. This figure should match the total reported by the organization to the IRS. This figure is required on the cover page of each grant application as well as on the financial statement section of the Operating Support applications.
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Public Performances
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Performances where attendance is open to the general public, whether free of charge or ticketed.
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Restricted Income
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Donations limited by the donor to a specific use by the recipient. Example: Arts Council Project grant monies are restricted to use for the project described in the application and may not be used for general overhead costs.
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Space Rental
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Payments specifically identified with the project for the rental of office, rehearsal studio, theater, hall, gallery and other such spaces and including utilities, insurance, maintenance and other costs related to the use of the space.
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Surplus (Deficit)
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The mathematical difference between income and expense; specifically a surplus if income is greater than expense and a deficit if expenses exceed income. (A deficit is typically indicated by a negative in front of the number or by placing the number within parentheses.)
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Travel
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All costs for travel of an individual or individuals specifically identified with the project or with the applicant organization’s programs and services. Examples: airfare, mileage, hotel, per diem, cab.
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Tuition
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The amount charged for a regularly occurring period of instruction.
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Unearned Income
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Grants, donations or contributions given to the organization in excess of any fair market value or return on goods or services received.
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Variance
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The difference, positive or negative, between a budget estimate and the actual amount recorded.
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