TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202323179349309477 - Submission: 2023-11-13 TIN: 13-2792668

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to 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.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

USDAN CENTER FOR THE CREATIVE AND
PERFORMING ARTS INC

Employer identification number

13-2792668

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEWED THE 990 PRIOR TO BEING FILED WITH THE IRS. COPIES ARE SENT TO EACH BOARD MEMBER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OR MEMBERS PRESENT AT THE MEETING WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. WITH RESPECT TO ANY RELATED PARTY TRANSACTION IN WHICH A RELATED PARTY HAS A SUBSTANTIAL FINANCIAL INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL CONSIDER ALTERNATIVE TRANSACTIONS TO THE EXTENT POSSIBLE AND DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OR MEMBERS PRESENT AT THE MEETING, WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. THE GOVERNING BOARD OR COMMITTEE SHALL ALSO CONTEMPORANEOUSLY DOCUMENT IN WIRING THE BASIS FOR THE GOVERNING BOARD OR COMMITTEE'S APPROVAL, INCLUDING ITS CONSIDERATION OF ANY ALTERNATIVE TRANSACTIONS. IN CONFORMITY WITH THE ABOVE DETERMINATIONS, THE GOVERNING BOARD OR COMMITTEE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE AND IS DETERMINED BY A REVIEW OF SIMILAR ORGANIZATIONS. THE REVIEW FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES WAS PERFORMED IN NOVEMBER 2021 FOR FISCAL YEAR 2022.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE AVAILABLE UPON REQUEST.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEWED THE 990 PRIOR TO BEING FILED WITH THE IRS. COPIES ARE SENT TO EACH BOARD MEMBER PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OR MEMBERS PRESENT AT THE MEETING WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. WITH RESPECT TO ANY RELATED PARTY TRANSACTION IN WHICH A RELATED PARTY HAS A SUBSTANTIAL FINANCIAL INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL CONSIDER ALTERNATIVE TRANSACTIONS TO THE EXTENT POSSIBLE AND DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OR MEMBERS PRESENT AT THE MEETING, WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. THE GOVERNING BOARD OR COMMITTEE SHALL ALSO CONTEMPORANEOUSLY DOCUMENT IN WIRING THE BASIS FOR THE GOVERNING BOARD OR COMMITTEE'S APPROVAL, INCLUDING ITS CONSIDERATION OF ANY ALTERNATIVE TRANSACTIONS. IN CONFORMITY WITH THE ABOVE DETERMINATIONS, THE GOVERNING BOARD OR COMMITTEE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION IS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE AND IS DETERMINED BY A REVIEW OF SIMILAR ORGANIZATIONS. THE REVIEW FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER HIGHLY COMPENSATED EMPLOYEES WAS PERFORMED IN NOVEMBER 2021 FOR FISCAL YEAR 2022.

FORM 990, PART VI, SECTION C, LINE 19

DOCUMENTS ARE AVAILABLE UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2022

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