COLUMBIA MUSEUM OF ART: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA MUSEUM OF ART (EIN 57-6007869)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-15
- IRS object ID
- 202301359349306425
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-15T12:00:45-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 571021392 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT AND COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8388 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 576007869 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA MUSEUM OF ART | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 8037992810 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DELLA WATKINS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8037992810 | PhoneNum |
| Signature | 2023-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DELLA | PersonFirstNm |
| Person Last | WATKINS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN M PRICE JR | PreparerPersonNm |
| PTIN | P00100665 | PTIN |
| Phone | 8032566021 | PhoneNum |
| Preparation | 2023-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DELLA WATKINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,788,912 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COLUMBIAMUSEUM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1930 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE COLUMBIA MUSEUM OF ART SPARKS POWERFUL CONNECTIONS THROUGH ART FROM AROUND THE CORNER AND AROUND THE WORLD IN AN ENVIRONMENT THAT IS WELCOMING TO ALL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 67 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,075,888 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,419,394 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $267,012 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $852,322 | CYProgramServiceRevenueAmt |
| PY Investment Income | $69 | PYInvestmentIncomeAmt |
| CY Investment Income | $219,283 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$38,180 | PYOtherRevenueAmt |
| CY Other Revenue | $150,009 | CYOtherRevenueAmt |
| PY Total Revenue | $4,304,789 | PYTotalRevenueAmt |
| CY Total Revenue | $14,641,008 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $72,306 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $43,236 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,038,431 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,386,233 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $613,581 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,587,738 | PYOtherExpensesAmt |
| CY Other Expenses | $2,036,055 | CYOtherExpensesAmt |
| PY Total Expenses | $3,698,475 | PYTotalExpensesAmt |
| CY Total Expenses | $4,465,524 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $606,314 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,175,484 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,316,216 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,267,780 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,246,348 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $554,416 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,069,868 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,713,364 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE COLUMBIA MUSEUM OF ART SPARKS POWERFUL CONNECTIONS THROUGH ART FROM AROUND THE CORNER AND AROUND THE WORLD IN AN ENVIRONMENT THAT IS WELCOMING TO ALL. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,320,620 | ExpenseAmt |
| Grant | $43,236 | GrantAmt |
| Revenue | $852,322 | RevenueAmt |
| Desc | THE COLUMBIA MUSEUM OF ART'S THREE MAJOR PROGRAM SERVICE CATEGORIES ARE CURATORIAL, CONSERVATION AND EXHIBITIONS; EDUCATION AND PUBLIC PROGRAMS; AND PRINTING, PUBLICATION, AND PROMOTIONS OF THE ART MUSEUM FOR THE GENERAL PUBLIC. APPROXIMATELY 860,000, 509,000, AND 386,000 WERE SPENT ON CURATORIAL, CONSERVATION AND EXHIBITIONS; EDUCATION AND PUBLIC PROGRAMS, AND PRINTING, PUBLICATION AND PROMOTION, RESPECTIVELY. | Desc |
| Total Program Service Expenses | $2,320,620 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 67 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SELINA CIARLONE | PersonNm |
| Phone | 8033432193 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| DELLA WATKINS | ||||||||
| EXECUTIVE DI | 60.00 | Yes (X) | $171,669 | $0 | $37,280 | |||
| JOELLE RYAN COOK | ||||||||
| DEPUTY DIREC | 60.00 | $104,674 | $0 | $26,152 | Yes (X) | |||
| CHARLES AIKEN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LESLIE ARCHIE | ||||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| DR ROSLYN CLARK ARTIS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARYANNE BELSER | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOSEPH R BLANCHARD | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JULIE BRENAN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| WENDELL BROWN | ||||||||
| COMMISSIONER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOSEPH BRUCE | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JEFFRY CASWELL | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SUZANNE HULST CLAWSON | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR ALLEN J COLES | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| VICTORIA L ESLINGER | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CAROLINE FREEMAN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| TOBY GOODLETT | ||||||||
| VICE PRESIDE | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| HAMILTON GRANT | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| IRIS GRIFFIN | ||||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| THERESE GRIFFIN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| F EARL ELLIS JR | ||||||||
| COMMISIONER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CATHY LOVE | ||||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| STEVEN MCKELVEY | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR GAIL MORRISON | ||||||||
| COMMISSIONER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ROBERT RHODES | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SEEMA SHRIVASTAVA-PATEL | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DARRIN THOMAS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR SUZANNE R THORPE | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR NANCY TOLSON | ||||||||
| COMMISSIONER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR C PHILIP TOUSSAINT | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| BRENDA WHEELER | ||||||||
| CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| JULIAN R WILLIAMS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DEBBIE ZVEJNIEKS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $276,343 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $63,432 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $497,035 | MembershipDuesAmt |
| Fundraising | $169,500 | FundraisingAmt |
| Government Grants | $1,489,205 | GovernmentGrantsAmt |
| All Other Contributions | $11,263,654 | AllOtherContributionsAmt |
| Total Contributions | $13,419,394 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PPP LOAN | $450,600 | $450,600 |
| TOURS & ADMISSION | $253,850 | $253,850 |
| TUITION & REGISTRATION | $76,022 | $76,022 |
| MISCELLANEOUS SERVICE REVENUE | $70,000 | $70,000 |
| QUALIFIED SPONSORSHIP INCOME | $1,850 | $1,850 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $852,322 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,283 | TotalRevenueColumnAmt |
| Exclusion | $219,283 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $213,148 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $213,148 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $213,148 | TotalRevenueColumnAmt |
| Exclusion | $213,148 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $80,940 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $169,500 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $147,904 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$66,964 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,825 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,825 | TotalRevenueColumnAmt |
| Exclusion | $3,825 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,641,008 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $852,322 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $436,256 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,236 | TotalAmt |
| Program Services | $43,236 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,619 | TotalAmt |
| Program Services | $90,064 | ProgramServicesAmt |
| Management And General | $61,315 | ManagementAndGeneralAmt |
| Fundraising | $28,240 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,478,342 | TotalAmt |
| Program Services | $741,263 | ProgramServicesAmt |
| Management And General | $504,647 | ManagementAndGeneralAmt |
| Fundraising | $232,432 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,143 | TotalAmt |
| Program Services | $285,821 | ProgramServicesAmt |
| Management And General | $218,392 | ManagementAndGeneralAmt |
| Fundraising | $86,930 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,129 | TotalAmt |
| Program Services | $68,759 | ProgramServicesAmt |
| Management And General | $46,810 | ManagementAndGeneralAmt |
| Fundraising | $21,560 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,650 | TotalAmt |
| Management And General | $20,650 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,750 | TotalAmt |
| Management And General | $38,750 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,133 | TotalAmt |
| Program Services | $83,247 | ProgramServicesAmt |
| Fundraising | $2,886 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,413 | TotalAmt |
| Program Services | $2,788 | ProgramServicesAmt |
| Management And General | $229 | ManagementAndGeneralAmt |
| Fundraising | $396 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652 | TotalAmt |
| Management And General | $652 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,918 | TotalAmt |
| Program Services | $40,478 | ProgramServicesAmt |
| Management And General | $32,734 | ManagementAndGeneralAmt |
| Fundraising | $3,706 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| PROMOTIONS | $266,001 | $254,433 | $11,568 | |
| UTILITIES | $203,126 | $83,282 | $12,188 | $107,656 |
| PUBLIC PROGRAMMING | $176,116 | $176,116 | ||
| SECURITY | $164,471 | $164,471 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,825 | TotalAmt |
| Program Services | $451,133 | ProgramServicesAmt |
| Management And General | $335,017 | ManagementAndGeneralAmt |
| Fundraising | $213,675 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,465,524 | TotalAmt |
| Program Services | $2,320,620 | ProgramServicesAmt |
| Management And General | $1,531,323 | ManagementAndGeneralAmt |
| Fundraising | $613,581 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,198,034 | BOYAmt |
| EOY | $1,714,488 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,642 | BOYAmt |
| EOY | $326,402 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,060 | BOYAmt |
| EOY | $144,795 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,843,480 | BOYAmt |
| EOY | $15,082,095 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,316,216 | BOYAmt |
| EOY | $17,267,780 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,935 | BOYAmt |
| EOY | $357,815 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,971 | BOYAmt |
| EOY | $175,005 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,672 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $498,770 | BOYAmt |
| EOY | $21,596 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,246,348 | BOYAmt |
| EOY | $554,416 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,768,242 | BOYAmt |
| EOY | -$1,617,151 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,838,110 | BOYAmt |
| EOY | $18,330,515 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,069,868 | BOYAmt |
| EOY | $16,713,364 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,316,216 | BOYAmt |
| EOY | $17,267,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $10,175,484 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,519,238 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$12,750 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,468,333 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,267,477 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,403,202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,075,888 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,419,394 | CurrentTaxYearAmt |
| Total | $30,634,294 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,468,333 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,267,477 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,403,202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,075,888 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,419,394 | CurrentTaxYearAmt |
| Total | $30,634,294 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,465,216 | SubstantialContributorsTotAmt |
| Public Support Total170 | $21,169,078 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $160,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $140,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $432,431 | CurrentTaxYearAmt |
| Total | $895,276 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $12,779 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,825 | CurrentTaxYearAmt |
| Total | $15,604 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $31,545,174 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,875,435 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.67110 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91750 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | PUBLIC EDUCATION | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO COMMISSION | Desc |
| Amt | $21,596 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $21,596 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $12,366,109 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,519,238 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $96,435 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $147,904 | OtherRevenueAmt |
| Revenue Not Reported | -$2,274,899 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,641,008 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $14,641,008 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,722,613 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $96,435 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $160,654 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $257,089 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,465,524 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,465,524 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART III, LINE 1A | THE MUSEUM HOLDS MORE THAN 7,000 ART OBJECTS COVERING ALL PERIODS OF HISTORY FROM ANCIENT THROUGH MODERN. THE VALUE OF ART OBJECTS PURCHASED BY THE MUSEUM OR DONATED TO THE MUSEUM IS NOT INCLUDED WITHIN ITS COMBINED STATEMENTS OF FINANCIAL POSITION AS THEY ARE HELD FOR PUBLIC EDUCATION AND EXHIBITION, ARE PROTECTED AND PRESERVED, AND THE PROCEEDS FROM THE SALE OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. |
| SCHEDULE D, PAGE 2, PART III, LINE 4 | THE MUSEUM'S COLLECTION IS COMPRISED OF PAINTINGS, PAPER, SCULPTURE, FURNITURE, GLASS, CERAMICS, DECORATIVE ART AND DESIGN THAT FALLS INTO FOUR BROAD CATEGORIES: AMERICAN ART, EUROPEAN ART, CONTEMPORARY, AND ASIAN ART. THE PURPOSE OF THE MUSEUM IS THE CARE OF THESE OBJECTS HELD IN PUBLIC TRUST, AND THE INCREASE AND DIFFUSION OF KNOWLEDGE, APPRECIATION, AND EXPERIENCES OF THE ARTS AND HISTORY THROUGH THE COLLECTION AND PROGRAMS IN ACCORDANCE WITH THE OFFICIAL DEFINITION OF A "MUSEUM" AS ACCEPTED BY THE AMERICAN ALLIANCE OF MUSEUMS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | GALA EXPENSE NETTED ON STATEMENT OF REVENUE 83,404 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 64,500 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | GALA EXPENSE NETTED ON STATEMENT OF REVENUE 83,404 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 64,500 ART ACQUISITION 12,750 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $135,650 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $104,500 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $31,150 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $83,404 | OtherDirectExpensesEvent1Amt |
| Event2 | ART BLOSSOM | Event2Nm |
| Gross Receipts Event2 | $114,790 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $65,000 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $49,790 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $64,500 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $250,440 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $169,500 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $80,940 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $147,904 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $147,904 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$66,964 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA MUSEUM OF ART COMMISSION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 MAIN STREET | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 570883359 | RecipientEIN |
| Cash Grant | $43,236 | CashGrantAmt |
| Purpose Of Grant | FURNITURE & FIXTURES | PurposeOfGrantTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DELLA WATKINS | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $171,669 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $29,202 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $8,078 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $208,949 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO HISTORICALLY ELECTED ONE OR MORE MEMBERS OF THE GOVERNING BODY, BUT SINCE 2016, MEMBERS OF THE GOVERNING BODY HAVE BEEN ELECTED BY THE BOARD OF TRUSTEES. THE BOARD HAS A NOMINATING COMMITTEE THAT RECEIVES AND REVIEWS NAMES OF POTENTIAL NEW BOARD MEMBERS, INCLUDING FROM MEMBERS IF SO SUBMITTED, AND THEN MAKES RECOMMENDATIONS TO THE BOARD FOR ELECTION TO THE GOVERNING BODY. THE FIVE COMMISSIONERS MUST BE APPROVED BY THE CITY OF COLUMBIA TO SERVE FIVE YEAR TERMS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT COPY OF THE RETURN WAS PROVIDED TO THE BOARD FOR REVIEW VIA E-MAIL. ANY QUESTIONS OR CONCERNS REGARDING THE 990 WERE BROUGHT TO THE ATTENTION AND ADDRESSED BY THE ACCOUNTANTS PREPARING THE 990. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BY-LAWS ARE REVIEWED ON A REGULAR BASIS WITH THE OFFICERS, DIRECTORS, AND TRUSTEES. THE PRESIDENT AND THE CHAIR OF THE COMMISSION REGULARLY DISCUSS CONFLICT OF INTEREST WITH ALL BOARD MEMBERS TO ENSURE THAT EVERYONE IS IN COMPLIANCE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD LOOKS AT MARKET AVERAGES FOR PEOPLE IN COMPARABLE POSITIONS, DATA PROVIDED BY THE INDEPENDENT AUDITOR AS WELL AS THE EXECUTIVE DIRECTOR'S PERFORMANCE AGAINST BUDGET AND GOALS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE COLUMBIA MUSEUM OF ART MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | BUILDING MAINTENANCE 66,884 86,459 9,788 EQUIPMENT RENTAL/MAINTENA 59,154 71,067 8,656 PARTICIPATION FEES 126,410 0 0 MEMBERSHIP PROMOTIONS 0 0 119,983 EXHIBITIONS 114,923 0 0 HOUSEKEEPING 0 66,307 0 RECEPTIONS 0 0 61,042 POSTAGE & SHIPPING 52,471 845 2,961 TRANSACTION FEES 0 35,723 0 DUES & EMPLOYEE DEVELOPME 3,580 13,847 6,846 SUPPLIES 32 19,998 0 PAYROLL FEES 0 19,493 0 TELEPHONE 9,834 4,167 2,600 OTHER EXPENSES 4,878 4,536 1,799 BAD DEBT 0 9,096 0 COLLECTION CARE & CONS 5,995 0 0 SCHOOL AND COMMUNITY OUTR 4,457 0 0 BOARD OF DIRECTORS 0 3,479 0 LIBRARY 2,515 0 0 TOTAL 451,133 335,017 213,675 |
| FORM 990, PART XI, LINE 9 | GALA EXPENSE NETTED ON STATEMENT OF REVENUE 83,404 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 64,500 GALA EXPENSE NETTED ON STATEMENT OF REVENUE -83,404 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE -64,500 ART ACQUISITION -12,750 TOTAL -12,750 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA MUSEUM OF ART COMMISSION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 MAIN STREET | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | PROCUREMEN | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA MUSEUM OF ART COMMISSION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $43,236 | InvolvedAmt |
| Method Of Amount Determination | CMAC ENDOWMENT DONATION | MethodOfAmountDeterminationTxt |
Comments