Glossary

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Financial Match – An LCC can only fund up to one-third of the total cost of the capital expense. For example, if a computer costs $900 to purchase, the applicant can only request and the LCC can only fund up to $300 of the purchase. The applicant must show they have another source for the $600 remaining. The match may be comprised of any combination of cash and/or donated goods or services.

Additional Income Needed to Complete the Project – The total Projected Expenses for the project minus the amount that the applicant is requesting from the local cultural council. If this amount is greater than $0, the applicant must demonstrate their plans to secure the remaining funds in the Projected Income section of the budget.

After/Out-of-School – Projects serving schoolchildren that take place outside of school hours or off of school property.

Arts – The creation of work in the crafts, performing, visual, media, folk, design, literary, and interdisciplinary arts. In addition, they also include the presentation and preservation of and education about works in these disciplines.

Capital Expenditures – Items, or group of items, that have a life expectancy of more than three years and a monetary value of more than $500. Examples include equipment, such as lighting or sound equipment, new construction or the renovation of a cultural facility. Applicants requesting funds for a Capital Expense must complete the Standard Application and Section B-Supplemental Questions for Capital Expenditures.

Cultural Destination/Program – Field Trip applicants should list the destination of the field trip and the program students will attend if the field trip involves a particular program. For example: Museum of Science, Gecko Exhibit, or Zeiterion Performing Arts Center, Macbeth.

Discrimination – In accordance with state law, local councils may not discriminate against applicants on the basis of race, gender, religious creed, color, national origin, ancestry, disability, sexual orientation or age, nor may they fund projects that discriminate on the basis of these attributes.

Field Trip – Local councils may choose to fund cultural field trips for children, grades pre-K through 12, by subsidizing the cost for children to attend off-site programs in the arts, humanities and interpretive sciences (including performances, educational tours and exhibits). These grants were previously known as “PASS” grants.

Humanities – Types of learning that deal with human values and aspirations, human thought and culture, language, and creativity. Examples include, but are not limited to, history, social studies, philosophy, criticism, and literature.

Incorporated Non-profit – An organization incorporated in Massachusetts that is recognized as a nonprofit as defined by M.G.L.A. c180 §4 (1971); 950 CMR 106.03. The most common type of incorporated non-profit is a 501(c)3. Incorporated non-profits may include cultural organizations, charities, foundations, chambers of commerce, private schools, etc.

In-Kind Donations – A non-monetary gift of goods or services that would otherwise have been a project expense. Examples of in-kind donations include free use of a performance space, an artist who performs free of charge, or the donation of art materials from a local supply store. If you are applying for a capital expenditure, your projected expenses and income should reflect these donations at your best estimate of their value.

In-School – Projects serving schoolchildren that take place during school hours and on school property.

Interpretive Sciences – Types of learning that deal with nature, science, and technology in ways that explain how they relate to people’s lives. Some examples of organizations that conduct interpretive science activities are aquariums, arboretums, botanical gardens, nature centers, natural history and anthropology museums, planetariums, and science and technology centers.

Marketing/Promotion Expenses – Expenses for any publicity or advertising such as newspaper ads, radio time, web placement, brochures, banners, etc.

Maximum LCC Funding Allowed for Capital Expense – Local cultural councils can only fund up to one-third of the total cost of a capital expense. For example, if the capital expense will cost a total of $600 to purchase, the LCC can only fund up to $200 for the expense. The applicant must demonstrate how they will secure the remaining funds in the Projected Income section of their budget.

Number of People Served – Estimate of the number of individuals that you predict will participate in or benefit from this project.

Projected Expenses – The best estimate of the costs the applicant will incur in completing the proposed project.

Projected Income – The best estimate of revenue the applicant anticipates generating in order to pay for the projected expenses associated with completing the project.

Public Benefit – Local council funds may only be used to support activities that contribute to the cultural vitality of the community as a whole, rather than benefitting any private individual or group. However, this does not mean that a large crowd of people needs to participate in order to satisfy the public benefit requirement. For example, an artist working with a small group of teens is a valid public benefit.

Salaries/Stipends – Compensation to an individual in return for work performed.

School – Includes pre-schools, elementary schools, middle schools and high schools, whether public, non-profit, or religious.

Supplies – Project supplies that are consumable. For example: art supplies such as paint, paper, canvas, etc. However, food and beverages are not eligible for LCC funding and should not be included under Supplies. Items or groups of items that have a life expectancy of over 3 years and a total cost of over $500 should be treated as Capital Expenses and should not be listed under Supplies.

Target Audience – The specific individuals you are hoping to attract to attend or participate in a project. These individuals may be defined by age, economic status, geographic location, interests, etc.

Total Cost of Capital Expenditure – Represents the total expense of the purchase rather than the amount you are requesting from the LCC. For example, if you would like to purchase a $700 projector and you are asking the LCC for $200, the Total Cost of the Capital Expenditure is $700.

Unincorporated Association – Groups of individuals coming together with a common purpose (e.g., local community band, theater group) which do not have nonprofit status.

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