COLUMBIA MUSEUM OF ART: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA MUSEUM OF ART (EIN 57-6007869)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-13
- IRS object ID
- 202521339349306537
- Schema version
- 2023v6.0
- 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 C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-13T15:05:58-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 2023-07-01 | 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 | 8033432193 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN M PRICE JR | PreparerPersonNm |
| PTIN | P00100665 | PTIN |
| Phone | 8032566021 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $5,677,070 | 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 | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,017,264 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,652,624 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $344,549 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $415,149 | CYProgramServiceRevenueAmt |
| PY Investment Income | $546,989 | PYInvestmentIncomeAmt |
| CY Investment Income | $267,516 | CYInvestmentIncomeAmt |
| PY Other Revenue | $556,037 | PYOtherRevenueAmt |
| CY Other Revenue | $228,887 | CYOtherRevenueAmt |
| PY Total Revenue | $6,464,839 | PYTotalRevenueAmt |
| CY Total Revenue | $5,564,176 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $172,789 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $312,292 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,692,427 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,003,230 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $632,372 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,184,317 | PYOtherExpensesAmt |
| CY Other Expenses | $2,361,563 | CYOtherExpensesAmt |
| PY Total Expenses | $5,049,533 | PYTotalExpensesAmt |
| CY Total Expenses | $5,677,085 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,415,306 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$112,909 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,592,258 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,289,357 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,127,627 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,719,023 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,464,631 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,570,334 | 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 | $3,375,785 | ExpenseAmt |
| Grant | $312,292 | GrantAmt |
| Revenue | $415,149 | 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 1,072,000, 643,000, AND 462,000 WERE SPENT ON CURATORIAL, CONSERVATION AND EXHIBITIONS; EDUCATION AND PUBLIC PROGRAMS, AND PRINTING, PUBLICATION AND PROMOTION, RESPECTIVELY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | -$12,094 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | -$12,094 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $3,363,691 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | 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 | 108 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 116 | 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 | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | 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 (28 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) | $198,488 | $0 | $42,979 | |||
| JOELLE RYAN COOK | ||||||||
| DEPUTY DIREC | 60.00 | $121,993 | $0 | $29,653 | Yes (X) | |||
| SELINA CIARLONE | ||||||||
| DIRECTOR OF | 60.00 | $113,483 | $0 | $28,053 | Yes (X) | |||
| CHARLES AIKEN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR ROSLYN CLARK ARTIS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARYANNE BELSER | ||||||||
| EXECUTIVE CO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JULIE BRENAN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOSEPH BRUCE | ||||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | 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) | |||
| LINDA PEARCE EDWARDS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| TOBY GOODLETT | ||||||||
| VICE PRESIDE | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| HAMILTON GRANT | ||||||||
| EXECUTIVE CO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| THERESE GRIFFIN | ||||||||
| EXECUTIVE CO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR TODD LEFKOWITZ | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LEIGHTON LORD | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CATHY LOVE | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHELSEY ALLEN MALLOY | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RENEE MCCALL | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVEN MCKELVEY | ||||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| BEN REX | ||||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| ROBERT RHODES | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR JANDRETTE RHOE | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| BETH RICHARDSON | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CANDACE SHIVER | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANN MARIE STIERITZ | ||||||||
| EXECUTIVE CO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DARRIN THOMAS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JULIAN R WILLIAMS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $433,964 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $100,685 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $433,873 | MembershipDuesAmt |
| Fundraising | $82,000 | FundraisingAmt |
| Government Grants | $1,699,998 | GovernmentGrantsAmt |
| All Other Contributions | $2,436,753 | AllOtherContributionsAmt |
| Total Contributions | $4,652,624 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TOURS & ADMISSION | $297,049 | $297,049 |
| TUITION & REGISTRATION | $83,002 | $83,002 |
| MISCELLANEOUS SERVICE REVENUE | $33,348 | $33,348 |
| QUALIFIED SPONSORSHIP INCOME | $1,750 | $1,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $415,149 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $197,428 | TotalRevenueColumnAmt |
| Exclusion | $197,428 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $247,572 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $247,572 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $247,572 | TotalRevenueColumnAmt |
| Exclusion | $247,572 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $70,088 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $70,088 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,088 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $70,088 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $65,591 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $82,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $93,949 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$28,358 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $29,118 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $18,945 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,173 | TotalRevenueColumnAmt |
| Exclusion | $10,173 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GALA | Desc |
| Total Revenue Column | -$500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$500 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,564,176 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $484,737 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $455,173 | 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 | $312,292 | TotalAmt |
| Program Services | $312,292 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,488 | TotalAmt |
| Program Services | $110,726 | ProgramServicesAmt |
| Management And General | $60,449 | ManagementAndGeneralAmt |
| Fundraising | $27,313 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,896,607 | TotalAmt |
| Program Services | $1,058,015 | ProgramServicesAmt |
| Management And General | $577,603 | ManagementAndGeneralAmt |
| Fundraising | $260,989 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $734,339 | TotalAmt |
| Program Services | $377,517 | ProgramServicesAmt |
| Management And General | $244,670 | ManagementAndGeneralAmt |
| Fundraising | $112,152 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,796 | TotalAmt |
| Program Services | $96,951 | ProgramServicesAmt |
| Management And General | $52,929 | ManagementAndGeneralAmt |
| Fundraising | $23,916 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,400 | TotalAmt |
| Management And General | $21,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,329 | TotalAmt |
| Program Services | $52,329 | ProgramServicesAmt |
| Management And General | $7,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,936 | TotalAmt |
| Program Services | $78,489 | ProgramServicesAmt |
| Fundraising | $447 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,765 | TotalAmt |
| Program Services | $8,615 | ProgramServicesAmt |
| Management And General | $4,544 | ManagementAndGeneralAmt |
| Fundraising | $606 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,410 | TotalAmt |
| Management And General | $14,410 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,985 | TotalAmt |
| Program Services | $46,207 | ProgramServicesAmt |
| Management And General | $33,038 | ManagementAndGeneralAmt |
| Fundraising | $3,740 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| PROMOTIONS | $376,276 | $343,721 | $32,555 | |
| UTILITIES | $270,055 | $110,722 | $16,203 | $143,130 |
| BUILDING MAINTENANCE | $258,942 | $106,166 | $15,537 | $137,239 |
| PUBLIC PROGRAMMING | $229,276 | $229,276 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $956,189 | TotalAmt |
| Program Services | $432,665 | ProgramServicesAmt |
| Management And General | $384,610 | ManagementAndGeneralAmt |
| Fundraising | $138,914 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,677,085 | TotalAmt |
| Program Services | $3,363,691 | ProgramServicesAmt |
| Management And General | $1,681,022 | ManagementAndGeneralAmt |
| Fundraising | $632,372 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,804,447 | BOYAmt |
| EOY | $2,633,863 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,618 | BOYAmt |
| EOY | $136,924 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,504 | BOYAmt |
| EOY | $202,833 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,582,712 | BOYAmt |
| EOY | $18,315,737 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,977 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,592,258 | BOYAmt |
| EOY | $21,289,357 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,637 | BOYAmt |
| EOY | $453,251 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $691,990 | BOYAmt |
| EOY | $650,178 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $328,144 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $287,450 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,127,627 | BOYAmt |
| EOY | $1,719,023 | 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 | -$1,922,032 | BOYAmt |
| EOY | -$2,530,271 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,386,663 | BOYAmt |
| EOY | $22,100,605 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,464,631 | BOYAmt |
| EOY | $19,570,334 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,592,258 | BOYAmt |
| EOY | $21,289,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$112,909 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,337,371 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$118,759 | 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 | $4,403,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,075,888 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,419,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,017,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,652,625 | CurrentTaxYearAmt |
| Total | $31,568,373 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,403,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,075,888 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,419,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,017,264 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,652,625 | CurrentTaxYearAmt |
| Total | $31,568,373 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,441,226 | SubstantialContributorsTotAmt |
| Public Support Total170 | $22,127,147 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $140,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $42,082 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $432,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $435,156 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $445,000 | CurrentTaxYearAmt |
| Total | $1,494,928 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,779 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $828 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,173 | CurrentTaxYearAmt |
| Total | $25,605 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $33,088,906 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,041,368 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.67590 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $45,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $45,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B, LINE 1 | FormAndLineReferenceDesc |
| Explanation | THE COLUMBIA MUSEUM OF ART (CMA) CONTRACTED WITH THE CAPITAL CONSULTING GROUP OF THE CAROLINAS (CCGC) ON JUNE 28, 2023 TO SERVE AS A GOVERNMENT RELATIONS LOBBYIST ON BEHALF OF CMA AND THE RENOVATION LIGHTING PLAN FUNDING. CCGC'S SCOPE OF SERVICE WAS TO ADVISE THE EXECUTIVE DIRECTOR AND REPRESENTATIVES OF THE CMA IN THE DEVELOPMENT OF A COMPREHENSIVE STRATEGY TO ADDRESS THE CMA'S NEEDS AT THE SOUTH CAROLINA GENERAL ASSEMBLY. CCGC REPRESENTED THE CMA'S INTEREST BEFORE KEY GOVERNMENT OFFICIALS AND LEGISLATIVE COMMITTEES. | ExplanationTxt |
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 | $287,450 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $287,450 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $7,087,779 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,337,371 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $73,338 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $112,894 | OtherRevenueAmt |
| Revenue Not Reported | $1,523,603 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,564,176 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,564,176 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,982,076 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $73,338 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $231,653 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $304,991 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,677,085 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,677,085 | 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 INCLUDES OBJECTS THAT ARE AVAILABLE TO THE PUBLIC OR HELD FOR THAT PURPOSE. IT ACQUIRES ITS COLLECTIONS BY PURCHASE OR BY DONATION. THE MUSEUM'S COLLECTIONS MANAGEMENT POLICY INCLUDES GUIDANCE ON THE DOCUMENTATION, PRESERVATION, CARE, AND MANAGEMENT OF THE COLLECTIONS AND PROCEDURES RELATED TO THE ACCESSION AND DEACCESSION OF COLLECTION ITEMS. IN CONFORMITY WITH THE PRACTICE GENERALLY FOLLOWED BY THE MUSEUM, NO VALUE IS ASSIGNED TO THE COLLECTIONS IN THE COMBINED STATEMENTS OF FINANCIAL POSITION. THE OBJECTS AND FURNISHINGS, OWNED BY THE MUSEUM WITH THE INTENT OF RETENTION ARE NOT REPORTED IN THE ACCOMPANYING COMBINED STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECOGNIZED AS REDUCTIONS IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE PERIOD OF ACQUISITION. PER THE COLLECTIONS MANAGEMENT POLICY AND FOLLOWING PROFESSIONAL STANDARDS AND GUIDELINES, PROCEEDS FROM DEACCESSIONS OF COLLECTION ITEMS ARE DESIGNATED FOR THE REPLENISHMENT OR CARE OF OTHER OBJECTS WITHIN THE MUSEUM COLLECTION. EXPENDITURES FOR RESTORATION, STABILIZATION, RECONSTRUCTION, AND DEVELOPMENT ARE CHARGED TO EXPENSE AS INCURRED. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | MCQUEEN EXHIBIT EXPENSE NETTED ON STATEMENT OF REVENUE 55,706 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 27,049 SERGIO HUDSON EXHIBIT NETTED ON STATEMENT OF REVENUE 11,194 MUSEUM STORE COGS NETTED ON STATEMENT OF REVENUE 18,945 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | MCQUEEN EXHIBIT EXPENSE NETTED ON STATEMENT OF REVENUE 55,706 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 27,049 ART ACQUISITION 118,759 SERGIO HUDSON EXHIBIT EXPENSES NETTED ON STATEMENT OF REVE 11,194 MUSEUM STORE COGS NETTED ON STATEMENT OF REV 18,945 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ART BLOSSOM | Event1Nm |
| Gross Receipts Event1 | $108,462 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $75,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $33,462 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $27,049 | OtherDirectExpensesEvent1Amt |
| Event2 | SERGIO HUDSON E | Event2Nm |
| Gross Receipts Event2 | $31,004 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $31,004 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $11,194 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $8,125 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $7,000 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $1,125 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $55,706 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $147,591 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $82,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $65,591 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $93,949 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $93,949 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$28,358 | 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 | $312,292 | 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| DELLA WATKINS | ||||
| EXECUTIVE DIRECTOR | $198,488 | $35,733 | $7,246 | $241,467 |
| JOELLE RYAN COOK | ||||
| DEPUTY DIRECTOR | $121,993 | $22,413 | $7,240 | $151,646 |
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 | EQUIPMENT RENTAL/MAINTENA 74,740 96,616 10,938 PARTICIPATION FEES 153,175 0 0 MEMBERSHIP PROMOTIONS 0 0 102,755 SECURITY 0 82,462 0 EXHIBITIONS 81,932 0 0 POSTAGE & SHIPPING 72,446 1,004 3,847 HOUSEKEEPING 0 71,971 0 TRANSACTION FEES 1,337 38,614 1,869 OTHER EXPENSES 11,701 22,907 130 SUPPLIES 1,837 27,112 780 DUES & EMPLOYEE DEVELOPME 4,314 13,694 4,451 PAYROLL FEES 0 20,499 0 TELEPHONE 11,375 5,946 2,162 COLLECTION CARE & CONS 17,397 0 0 RECEPTIONS 0 0 11,982 BOARD OF DIRECTORS 0 3,785 0 SCHOOL AND COMMUNITY OUTR 1,978 0 0 LIBRARY 433 0 0 TOTAL 432,665 384,610 138,914 |
| FORM 990, PART XI, LINE 9 | MCQUEEN EXHIBIT EXPENSE NETTED ON STATEMENT OF REVENUE 55,706 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE 27,049 SERGIO HUDSON EXHIBIT NETTED ON STATEMENT OF REVENUE 11,194 MUSEUM STORE COGS NETTED ON STATEMENT OF REVENUE 18,945 MCQUEEN EXHIBIT EXPENSE NETTED ON STATEMENT OF REVENUE -55,706 ART BLOSSOM EXPENSES NETTED ON STATEMENT OF REVENUE -27,049 ART ACQUISITION -118,759 SERGIO HUDSON EXHIBIT EXPENSES NETTED ON STATEMENT OF REVE -11,194 MUSEUM STORE COGS NETTED ON STATEMENT OF REV -18,945 TOTAL -118,759 |
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 | $312,292 | InvolvedAmt |
| Method Of Amount Determination | CMAC ENDOWMENT DONATION | MethodOfAmountDeterminationTxt |
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