The purpose of this glossary is to provide a broad overview of terms commonly used in MSAC grant guidelines documents, on the website, and in other published materials. Applicants are encouraged to contact relevant program directors via the MSAC Staff page for further questions, clarifications, or to discuss specific situations.
Access Needs
Services provided to persons with disabilities in order to improve accessibility of arts programming.
Accessibility in the Arts
Accessibility in the Arts provides inclusive participation of people with disabilities in all cultural and creative spaces.
Administrative Personnel
Individuals employed or contracted by an organization to perform duties related primarily to the management of the organization.
Administrative Salaries and Fees
Salaries, fees, and the cost of benefits paid to administrative personnel.
Advertising Sales
Income an organization derives from the sale of space in printed programs or other advertisements.
Allocations to Cash Reserves
Funds an organization places in an income-bearing account for the purpose of building cash reserves.
Allowable/Non-Allowable (as income or expenses)
Income or expenses deemed by MSAC to be permissible in figuring total general operating expenses and income to determine funding amounts. Examples of allowable* operating income and expenses include, ticket sales income, grants, contributions, specific salaries, artist fees, marketing expenses, equipment rental, program costs, supplies, prorated salaries, rent, or utilities; or other prorated expenses, etc. See non-allowable* also.
Americans with Disabilities Act, 1990 (A.D.A.)
A law that protects the rights of individuals with disabilities to receive the same accommodations and benefits as individuals without disabilities. Design for Accessibility: A Cultural Administrator’s Handbook is a resource designed to help organizations comply with Section 504 and the Americans with Disabilities Act and is available for download by clicking here.
Artistic Personnel
Individuals or groups employed by an organization to create, curate, design, perform, or produce artistic work presented by the organization.
Artistic Salaries and Fees
Salaries, fees, and the cost of benefits paid to artistic personnel.
Arts & Entertainment District Management Entity
A nonprofit or government office or agency appointed by a county or municipality holding a current Arts & Entertainment District designation as the entity overseeing management of a district.
Arts in Education
Arts in Education refers to the inclusion of arts learning in mainstream education. Students and teachers partner with artists, arts, and/or cultural institutions to incorporate the arts into their curriculum or programming. (Definition developed from Grantmakers in the Arts.)
Arts Integration
An approach to teaching in which students construct and demonstrate understanding through an art form. Students engage in a creative process which connects an art form and another subject area and meets evolving objectives in both. (Definition developed from the Kennedy Center.)
Arts Learning Activity
An arts learning experience led by an artist that engages an audience of learners. Types of arts activities include residencies, workshops, visiting performances, out of school time programs, online programs, lectures, lecture demonstrations, and field trips.
Arts Organization
An organization that exists to further the arts and whose purpose is producing or presenting the arts through public programs or services, as stated in their mission statement. (See also: Non-arts Organization.)
Artist Profile
A professional directory on the Maryland State Arts Council’s website where an organization and/or independent artist may list their arts and/or educational services, contact information, biography or mission statement, and sample materials. Artists with profiles have the capability of updating their profiles through a login.
Audience(s)
Defined as the specified group(s) and/or community(ies) that an organization, program, or independent artist intends to serve through their services, projects, or programs.
Audit
See Independent external audit.
Authorizing Official
Individual legally empowered to submit an application.
Budget
An estimate of income and expenditure for a set period of time.
Calendar Year (CY)
Fiscal year that runs from January 1 through December 31.
Capacity Building
Activities and expenses related to the development or improvement of an organization’s capability to carry out its mission, including but not limited to: addition of staff positions, contractor fees for assessments, strategic planning, or other long term planning, and professional development or leadership training.
Capital Assets
Those assets of an organization, including buildings, equipment, and facilities, which are intended for long-term ownership and use, and are generally depreciated on the books and accounting of an organization or have a lifespan of 15 years.
Capital Improvements
Improvements to capital assets that increase their value, or otherwise benefit the owner of the improved asset.
Cash Reserves
Cash reserves are funds that an organization places in a separate account for the purposes of future operational use as needed and at the organization’s discretion.
Community
The individuals or groups identified by an organization/independent artist as those for whom the organization’s activities are intended.
Contact Person
Individual who is best able to provide information regarding application content and activities described in the grant application.
Contracted Services
Services rendered under contract to another party (agency, school, organization, company, or individual), and revenues derived from such services.
Cost of Goods Purchased for Sale
Money paid by an organization for artwork or other goods intended for subsequent sale, with proceeds benefiting the organization.
Creative Process
The process by which an idea moves from initial thought to fruition. This may include inspiration, intention, and philosophy that influences the evolution of the idea to implementation. (See the Maryland State Department of Education’s Creative Process Maps.)
Cultural Responsiveness Teaching
Pedagogy that recognizes the importance of including culture in all aspects of learning through equitable and inclusive practices and relevant curricula that promote high expectations.
Depreciation
The systematic charging of the diminished value of fixed assets to annual expenditures.
Differentiated Learning or Instruction
Differentiated Instruction is a proactive and flexible approach to teaching that guides real-time instructional decisions, embraces learner variability, and responds to the needs of all of the students. Within the Differentiated Instruction framework, adaptations are made in response to a student's individual learning profiles, interest and readiness and adaptations can be made in the content, process, product, and learning environment. Differentiated Learning is complemented by Universal Design Learning or Anti-Racism and Culturally Responsive Pedagogy. From: John F. Kennedy Center for the Performing Arts
Direct Costs
Those expenses directly billed to the applicant’s arts program by invoice and/or transfer of funds, and documented as a dollar amount on the arts program’s financial statement.
Disability
A person with a disability is a person who has a physical or mental impairment that substantially limits one or more major life activities, a person who has a history or record of such an impairment, or a person who is perceived by others as having such an impairment. The medical model of disability says people are disabled by their impairments or differences, while the social model of disability says that disability is caused by the way society is organized, rather than by a person’s impairment or difference. (Definition developed from the ADA.)
Disability Justice
An intersectional approach of disability inclusion centering the cross-disability (i.e., sensory, intellectual, mental health/psychiatric, neurodiversity, physical/mobility, learning, etc.) framework.
Diversity
A measure of human difference within an organization, encompassing the varying characteristics that make a group or individual different from another; not an identity and not a synonym for historically resilient communities.
DUNS number
A unique 9-digit identification number assigned to businesses by Dun & Bradstreet. The federal government formally required a DUNS number of all organizations receiving federal grant monies; however, it has since transitioned to a Unique Entity Identifier requirement (see definition below).
Educational Equity
Granting every learner access to the opportunities, resources, and educational rigor they need throughout their educational career to maximize academic success and social and emotional well-being; as well as viewing each learner’s individual characteristics as valuable. (See the Maryland State Department of Education’s Guide to Educational Equity in Maryland.)
Educational Personnel
Individuals employed or contracted by an organization to perform duties related primarily to educational programming or teaching.
Educational Salaries and Fees
Salaries, fees, and the cost of benefits paid to educational personnel.
Endowment
A fund that is invested in perpetuity to generate interest income that provides long-term support; typically, the annual return or a portion of the return would be applied toward an organization’s annual operating budget, while the remaining assets are retained to provide growth over time.
Equality
Providing the same resources to everyone, independent of their needs.
Equity and Justice
The guarantee of fair treatment, access, opportunity, and advancement for all while striving to identify and eliminate barriers that have prevented the full participation of some groups.
Federal Taxpayer Identification Number (aka Employer Identification Number, or EIN)
A nine-digit account number identifying an employer for purposes of reporting wages and taxes to the Internal Revenue Service.
Field Trip
An arts learning activity where the audience travels to a venue to participate in an arts experience, such as a performance at a theater, gallery tour at a museum, etc.
Fiscal Sponsorship
A contractual relationship that allows a person, group, or business to advance charitable or other exempt activities with the benefit of the tax-exempt status of a sponsor organization or individual. Must have a Comprehensive (“Model A”) sponsorship to be eligible for MSAC funding opportunities.
Fiscal Year (FY)
A 12-month accounting period that a business uses for financial and tax reporting purposes.
Financial Stability
The ability of an organization to generate the financial resources necessary to support current and planned activities, as measured by the organization’s prior record and the soundness of budgetary estimates, projections, and outcomes.
Financial Statement
Written documentation of the financial performance of an organization within a specific period of time, such as a balance sheet, income statement, or cash flow statement. MSAC applications for general operational funding might require a financial statement to provide information on the applicant organization’s operating activities for the most recently completed fiscal year. The statement is not narrative but a statement showing actual revenues and expenses. The financial statement must be signed by the organization’s accountant, chief financial officer, or an official authorized to sign financial statements on behalf of the organization.
General Operations
Refers to the activities and finances tied to an organization’s normal business and programmatic operations. Expenses can include but are not limited to: wages and benefits, rent, utilities, program and production supplies or materials, printing, marketing, fundraising, artistic fees, contractor fees, etc. Income can include but is not limited to: earned revenue (e.g., tickets, admissions, program fees, etc.), contributed revenue (e.g., individual donations, grants, sponsorships, etc.), interest from investments, etc.
Grant Agreement
A legally-binding contract between MSAC and a successful applicant setting forth the rights and duties of the parties, which must be executed before grant funds may be disbursed.
Inclusion
The act of creating environments in which any individual or group can be and feel welcomed, respected, supported, and valued to fully participate. It embraces differences and offers respect in words and actions for all people. While an inclusive group is by definition diverse, a diverse group isn’t always inclusive. Recognition of unconscious or implicit bias helps organizations to be deliberate about addressing issues of inclusivity. (Definition developed from Grantmakers in the Arts.)
Income from Goods/Services Sold
The total amount paid by purchasers to an organization for artwork or other goods sold, or for services provided by the organization.
Independent Artist
Artists making work unaffiliated with an institution or organization.
Independent External Audit
An audit report certified by an independent CPA firm that must include an unqualified opinion on the financial statements of an organization. Organizations operating over $600,000 annually are required to submit an audit with applications for general operating support.
Ineligible
Refers to applicants and/or applications that do not meet eligibility criteria listed in the grant guidelines of the relevant grant program.
Indirect Costs
Those expenses not directly billed to the applicant’s arts program by invoice and/or transfer of funds.
In-kind
Any contribution of service, equipment, supplies, printing, space, or other property made by an individual, organization, or business to an organization, as distinguished from a monetary donation. In-kind services may not be included in an applicant’s cash budget or be used to match (part of) an MSAC grant, but may be described in the application as part of an organization’s overall operations.
Learning Goals
The intended objectives for student growth in content, actions, process, and progress for a given assignment. In a formative assessment design, learning goals are sandwiched between the Maryland State Fine Arts Standards and Success Criteria.
Lecture/Lecture Demonstration
An arts learning presentation that shares deep knowledge about a topic and can include demonstrations to clarify key points.
Maryland Resident
An individual owning or renting residential property in Maryland six months prior to the application’s submission and throughout the funded project or program; Maryland residents experiencing homelessness are encouraged to reach out to MSAC directly for details on how to apply.
Maryland State Fine Arts Standards
A Maryland State Department of Education document that outlines the philosophy, primary goals, dynamic processes, structures, and outcomes that shape student learning and achievement in dance, media arts, music, theatre, and visual arts, connected to the National Core Arts Standards. Click here to view the documents.
Matches/Matching Funds
A match is a form of cost-sharing the expenses of an organizational or project budget. Some MSAC programs require applicants to submit proof they can pay certain expenses of a program, or pay MSAC directly their share. For example, a 1:1 match means 50% of the (project or organization’s) expenses must be covered by the applicant by non-MSAC funding sources, and MSAC may approve a grant to cover 50% of the remaining expenses.
Match Waiver
For the Arts in Education grant, applicants may request additional grant money above 50% of the total costs of educational engagements. Find more details in the grant guidelines.
Non-allowable Income or Expenses
Operating income that is non-allowable in calculating MSAC operating grant amounts includes: loans, carryover, debt forgiveness, transfer of funds earned in prior years, revenue raised for capital or endowment funds or funds intended for the purpose of re-granting, and unrealized gains or losses.
Operating expenses that are non-allowable in calculating MSAC operating grant amounts include: re-granting, acquisition of capital assets, accessions, allocations to cash reserves, capital improvements, depreciation, deficits, loan principal payments, and contributions to endowments or scholarships awarded by the applicant organization for its own activities.
In addition, MSAC grant funds may not be used to make contributions to any persons who hold, or are candidates for, an elected office; to any political party, organization, or action committee; or in connection with any political campaign or referendum. MSAC grant funds may not be used for any lobbying activities.
Depending on the MSAC program, there may be other forms of non-allowable income or expenses. See individual programs’ grant guidelines for further details.
Non-arts Organization
An organization whose primary purpose is other than producing or presenting the arts. (See also: Arts Organization.)
Non-dominant Norms, Values, Narratives, Standards and Aesthetics
Irrelevant or Eurocentric standards of excellence and beauty often prevail in describing and assessing the aesthetics of work that is socially and civically engaged. Non-dominant norms go against these standards of excellence. Non-dominant norms consider renewing and promoting a dynamic critical paradigm reflective of diverse cultures, as embodied by community-based, social, and civic arts practices.
Out of School Time Program
An arts learning activity presented to students before or after normal school hours.
Online Program
An arts learning activity conducted virtually. Online programs can be delivered asynchronously (recorded without real-time interaction), synchronously (a real time interactive experience), or a blend of both.
Outreach
Often means programming that is designed to serve an identified group or community, rather than including the identified group or community in the organization’s overall program design and constituency.
Panelist
Panelist work is at the heart of MSAC’s service to the state of Maryland. This highly regarded work has a direct connection to funding recommendations, and MSAC relies on the expertise of Maryland’s arts sector to be a part of this exciting evaluation process. Panelist service is a way to ensure that the needs of your community are represented on the state level.
Professional Development
Activities, of any length or course of time, that strengthen identified skills for a specified audience.
Profit and Loss Statement (P&L)
A financial report that shows how much an organization has spent and earned over a specified fiscal year.
Public Art
Art that is created intentionally for a place and space in the public realm, regardless of whether it is situated on public or private property. Located indoors or outdoors, public art is free and accessible to everyone. Public art can include: expressions of community values or enhancements to an environment, and can raise awareness of an unseen narrative. Public art supported by MSAC grants must have a physical presence and a lasting impact on the place and community where it is installed.
Public Value
The importance, worth, relevance, or usefulness of the artistic programs or activities to the intended Geographic Area of Service.
Residency
A multi-session arts learning activity that builds knowledge and skills over time. Residencies might include a culminating project that demonstrates the full scope of learning.
Sequence
The order in which ideas, concepts, and topics are introduced and taught during an educational engagement through a step by step process.
Sequential Learning
A mode of learning where knowledge is learned in a particular order building upon concepts over time (scaffolding).
Site Visit
An opportunity where applicants can have their activities observed by a panelist, who will then contribute to the evaluation process.
Teaching Artists
A professional artist or ensemble providing arts learning activities in school and community settings.
Technical Personnel
Individuals employed or contracted by an organization for technical management and staff services (e.g., technical directors, stage managers, exhibit preparators, installers, wardrobe, lighting, and sound crews, stagehands, video, and film technicians).
Technical Salaries and Fees
Salaries, fees, and the cost of benefits paid to technical personnel.
Unique Entity Identifier (UEI)
The Unique Entity Identifier (UEI), a series of numbers and letters in the System for Award Management (SAM.gov), is the official identifier for doing business with the government. The UEI has now replaced the DUNS number. MSAC receives a grant from the National Endowment for the Arts, a federal agency, and is therefore required to obtain a UEI from each of its grant applicants. Click here to obtain a UEI. There is no cost to obtain a UEI. For more information, visit the UEI tab on MSAC’s Resources page by clicking here.
Venue
Facility or location where arts activities take place.
Visiting Performance
An arts learning performance delivered to an audience at a designated location, such as a school, recreation center, senior center, etc.
Workshop
An arts learning activity focused on a specific topic or skill delivered in one or two days.