2022-05-12T16:33:49-07:00 2021-06-30 942782187 Dritsas Groom McCormick LLP 7511 N Remington Ave Suite 101 Fresno CA 93711 990 2020-07-01 331005895 THE CHILDRENS MUSEUM OF THE SEQUOIAS dba IMAGINE U CHILDRENS MUSEUM CHIL 5597335975 PO BOX 688 VISALIA CA 93279 KATY YOUNG Executive Dir. 2022-05-12 true KATY YOUNG 999009999 NORA E CROW P00975150 5594478484 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z KATY YOUNG 476438 false X WWW.IMAGINEUMUSEUM.ORG X 2002 CA A MULTI-CULTURAL LEARNING CENTER DESIGNED TO PROVIDE SCIENTIFIC, ARTISTIC, CULTURAL AND MUSICAL HANDS-ON EXHIBITS FOR CHILDREN AND THEIR FAMILIES. 13 13 34 19 0 232018 301629 257164 68964 0 63166 102561 552348 473154 0 0 394503 199472 0 49228 432353 426487 826856 625959 -274508 -152805 6266427 6098536 631615 653649 5634812 5444887 A MULTI-CULTURAL LEARNING CENTER DESIGNED TO PROVIDE SCIENTIFIC, ARTISTIC, CULTURAL AND MUSICAL HANDS-ON EXHIBITS FOR CHILDREN AND THEIR FAMILIES. false false 469447 75107 PROVIDE VARIOUS TYPES OF SCIENTIFIC AND MUSICAL EXHIBITS TO CHILDREN OF ALL CULTURES. 469447 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 34 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false false false true true false false true true true false false false false false false CA X KATY YOUNG 5597335975 210 N TIPTON ST VISALIA CA 93292 KATHERINE YOUNG MUSEUM DIRECTOR 40.00 0.00 X 85000 0 0 NICOLE WISSLER Treasurer 3.00 0.00 X 0 0 0 JR SHANNON President 3.00 0.00 X 0 0 0 GRANT SMITH Director 3.00 0.00 X 0 0 0 RAYMOND MACARENO Secretary 3.00 0.00 X 0 0 0 BRIANA LAGOMARSINO Vice President 3.00 0.00 X 0 0 0 BLAKE HOUSTON DIRECTOR 3.00 0.00 X 0 0 0 ANEES AKHUND DIRECTOR 3.00 0.00 X 0 0 0 CONNOR FISHER Director 3.00 0.00 X 0 0 0 MERRITT WISEMAN DIRECTOR 3.00 0.00 X 0 0 0 JILLIAN LONG DIRECTOR 3.00 0.00 X 0 0 0 JENNIFER REYNOLDS Director 3.00 0.00 X 0 0 0 ORIANA GROPPETTI Director 3.00 0.00 X 0 0 0 85000 0 false false false 0 15714 285915 301629 ADMISSIONS 712110 68964 68964 68964 0 0 0 0 0 0 0 7009 3284 3725 3725 GAIN ON EXTINGUISHMENT OF DEBT- PPP LOAN 900099 96418 96418 MISC INCOME 900099 2418 2418 98836 473154 171525 X 0 0 0 0 85000 59500 14450 11050 0 93566 65496 15906 12164 0 2990 2093 508 389 17916 12541 3046 2329 0 0 0 0 0 0 0 1466 1173 293 0 0 0 0 0 0 0 17779 14223 2667 889 0 201030 180927 20103 15146 12420 2272 454 REPAIRS AND MAINTENANCE 33264 26611 4990 1663 EXHIBIT DESIGN & FABRICATION 26040 26040 OUTSIDE SERVICES 21587 5613 15974 Postage and Shipping 17988 12592 4497 899 92187 50218 22871 19098 625959 469447 107284 49228 473875 393345 0 1304 3000 5626 0 0 0 9537 11040 10192 12643 6741187 1073977 5558052 5667210 0 0 0 0 211771 7368 6266427 6098536 4801 27363 54000 69820 559844 544580 12970 11886 631615 653649 X 5557278 5364037 77534 80850 5634812 5444887 6266427 6098536 X -152805 -37120 X true X false true false X 434169 341935 327718 232018 301629 1637469 504218 461251 547250 337855 75973 1926547 0 0 0 938387 803186 874968 569873 377602 3564016 0 0 3564016 45 93 138 0 45 93 138 0 644 79 3607 287 98836 103453 939076 803358 878575 570160 476438 3667607 0.97180 0.99810 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 329192 329192 5398522 650422 4748100 18061 16143 1918 995412 407412 588000 5667210 PAYROLL LIABILITY 11886 11886 X 473154 473154 473154 625959 625959 625959 Part X : FIN48 Footnote The Organization has qualified as a not-for-profit organization and has been granted tax-exempt status pursuant to Internal Revenue Code 501(c)(3) and California Revenue and Taxation Code Section 23701(d) and is exempt from Federal and State of California income taxes.Generally accepted accounting principles provides accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. The Organization classifies interest and penalties on tax assessments as an expense when incurred. For the years ended June 30, 2020 and 2019, interest and penalties totaled $0. Form 990, Part VI, Line 11b: Form 990 Review Process THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS TREASURER REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. FURTHERMORE, A COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part IX, Line 24e: Other Expenses BAD DEBT EXPENSE: Column (A) - Total = $3000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $3000 Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES: Column (A) - Total = $4389; Column (B) - Program Services = $3511; Column (C) - Management & General = $439; Column (D) - Fundraising = $439 Form 990, Part IX, Line 24e: Other Expenses FUNDRAISING: Column (A) - Total = $13696; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $13696 Form 990, Part IX, Line 24e: Other Expenses LEASE: Column (A) - Total = $11648; Column (B) - Program Services = $9318; Column (C) - Management & General = $2330; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $6442; Column (B) - Program Services = $3350; Column (C) - Management & General = $2770; Column (D) - Fundraising = $322 Form 990, Part IX, Line 24e: Other Expenses MUSEUM SUPPLIES: Column (A) - Total = $8567; Column (B) - Program Services = $7710; Column (C) - Management & General = $600; Column (D) - Fundraising = $257 Form 990, Part IX, Line 24e: Other Expenses OFFICE: Column (A) - Total = $16774; Column (B) - Program Services = $4193; Column (C) - Management & General = $12581; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROPERTY & SALES TAXES: Column (A) - Total = $5572; Column (B) - Program Services = $4457; Column (C) - Management & General = $836; Column (D) - Fundraising = $279 Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $8768; Column (B) - Program Services = $7015; Column (C) - Management & General = $1315; Column (D) - Fundraising = $438 Form 990, Part IX, Line 24e: Other Expenses UTILITIES: Column (A) - Total = $13331; Column (B) - Program Services = $10664; Column (C) - Management & General = $2000; Column (D) - Fundraising = $667 Other Changes In Net Assets Or Fund Balances - Other Decreases CUMULATIVE EFFECT OF ADOPTION OF ASC 606 = -$37120