2020-03-23T16:03:39-05:00 2019-08-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2018-09-01 310536653 CINCINNATI MUSEUM ASSOCIATION CINC 5137215204 953 EDEN PARK DRIVE CINCINNATI OH 45202 LEWIS CAMERON KITCHIN DIRECTOR 5137215204 2020-03-20 1 NATOSHA DILLEY P01225377 5132413111 2020-03-20 104.54.120.69 2020-03-20 13:03:50 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 325EB0A0CB9EF641D92463F995974E3855814F3D 2018 2021-01-29 14:40:06Z LEWIS CAMERON KITCHIN 953 EDEN PARK DRIVE CINCINNATI OH 45202 58028196 0 X WWW.CINCINNATIARTMUSEUM.ORG X 1881 OH WE BRING PEOPLE AND ART TOGETHER IN WAYS THAT TRANSFORM OUR EVERYDAY LIVES AND OUR COMMUNITY. 42 42 298 214 434691 153747 9866455 12172552 864731 424412 7444635 7770229 1394023 1351374 19569844 21718567 0 0 0 0 7553182 7957511 0 0 1210077 7897529 9016566 15450711 16974077 4119133 4744490 200269257 226770930 1614154 10048596 198655103 216722334 WE BRING PEOPLE AND ART TOGETHER IN WAYS THAT TRANSFORM OUR EVERYDAY LIVES AND OUR COMMUNITY. 0 0 13312894 1347047 MAINTAIN AND OPERATE AN ART MUSEUM FOR THE GENERAL PUBLIC INVOLVING PERMANENT EXHIBITS, SPECIAL EXHIBITS AND ONGOING EDUCATIONAL PROGRAMS. 13312894 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 74 0 1 298 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 42 42 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X CAROL EDMONDSON 5137215204 953 EDEN PARK DRIVE CINCINNATI OH 45202 ALICE F WESTON BOARD MEMBER 1.00 X 0 0 0 AMY HANSON VICE PRESIDENT 1.00 X X 0 0 0 ANDREW B QUINN BOARD MEMBER 1.00 X 0 0 0 ANDREW EGAN DEWITT PRESIDENT 1.00 1.00 X X 0 0 0 BARBARA WEYAND BOARD MEMBER 1.00 X 0 0 0 BRUCE PETRIE JR BOARD MEMBER 1.00 X 0 0 0 CHERYL ROSE SECRETARY 1.00 X X 0 0 0 DAVID SPAULDING BOARD MEMBER 1.00 X 0 0 0 DAVID WOLF BOARD MEMBER 1.00 X 0 0 0 DHANI JONES BOARD MEMBER 1.00 X 0 0 0 ERIC KEARNEY BOARD MEMBER 1.00 X 0 0 0 ESTELLA HASSAN BOARD MEMBER 1.00 X 0 0 0 G ANTON DECKER BOARD MEMBER 1.00 X 0 0 0 GEORGE H VINCENT ESQ BOARD MEMBER 1.00 X 0 0 0 HELEN K HEEKIN BOARD MEMBER 1.00 X 0 0 0 JAMES W SOWAR JR BOARD MEMBER 1.00 X 0 0 0 JEFFREY L WYLER BOARD MEMBER 1.00 X 0 0 0 JOHN C MERCHANT ESQ BOARD MEMBER 1.00 X 0 0 0 JOHN CRANLEY BOARD MEMBER 1.00 X 0 0 0 JON R MOELLER CHAIRMAN 1.00 X X 0 0 0 JONATHAN NIEMEYER BOARD MEMBER 1.00 X 0 0 0 JUDITH K STEIN MD BOARD MEMBER 1.00 X 0 0 0 KEVIN CM JONES BOARD MEMBER 1.00 X 0 0 0 KEVIN D OTT BOARD MEMBER 1.00 X 0 0 0 LAURA MITCHEL BOARD MEMBER 1.00 X 0 0 0 LIZ GRUBOW BOARD MEMBER 1.00 X 0 0 0 MADELEINE H GORDON BOARD MEMBER 1.00 X 0 0 0 MANUEL CHAVEZ III BOARD MEMBER 1.00 1.00 X 0 0 0 MARCIA JOSEPH BOARD MEMBER 1.00 X 0 0 0 MARY LEROY BOARD MEMBER 1.00 X 0 0 0 MICHAEL J CHASNOFF BOARD MEMBER 1.00 X 0 0 0 POLK LAFFOON IV TREASURER 1.00 X X 0 0 0 RANCE G DUKE BOARD MEMBER 1.00 X 0 0 0 RICHARD D OLIVER BOARD MEMBER 1.00 X 0 0 0 RICHARD GRAD BOARD MEMBER 1.00 X 0 0 0 SARAH RAUP JOHNSON BOARD MEMBER 1.00 X 0 0 0 SHERIE LYNCH MAREK BOARD MEMBER 1.00 X 0 0 0 STEWART GOLDMAN BOARD MEMBER 1.00 X 0 0 0 SUSAN KELLEY-FERNANDEZ BOARD MEMBER 1.00 X 0 0 0 TIMOTHY ELSBROCK BOARD MEMBER 1.00 X 0 0 0 TOM KECKEIS BOARD MEMBER 1.00 X 0 0 0 TONY ROBERTS BOARD MEMBER 1.00 X 0 0 0 CAROL EDMONDSON CHIEF FINANCIAL OFFICER 35.00 X 115085 0 25921 DAVE LINNENBERG CHIEF ADMINISTRATIVE OFFIC 35.00 X 179489 0 27189 LEWIS CAMERON KITCHIN DIRECTOR 35.00 X 351571 0 5639 KIRBY NEUMANN DIRECTOR OF PHILANTHROPY 35.00 X 101042 0 5950 747187 0 64699 4 0 1 0 EMERSION DESIGN LLC THE EDGE 310 CULVERT ST STE 100 CINCINNATI OH 45202 ARCHITECT 691087 MASTERPIECE INTERNATIONAL LTD LLC 39 BROADWAY STE 1410 NEW YORK NY 10006 EXHIBITION TRANSPORTATION 456616 RJ BEISCHEL BUILDING CO PO BOX 32067 CINCINNATI OH 45232 CONSTRUCTION 391272 HISPANIC SOCIETY OF AMERICA 613 W 155 ST NEW YORK NY 10032 EXHIBITION FEE 250000 THE CHEF'S WAREHOUSE MIDWEST LLC QUEENSGATE FOOD SERVICE 26576 NETWO CHICAGO IL 60673 FOOD/KITCHEN SUPPLIES 216369 18 464012 280919 11427621 1390980 12172552 PROGRAM FEES 900099 298557 298557 EXHIBITION INCOME 900099 85081 85081 CONSERVATION INCOME 900099 20466 20466 DEACCESSION INCOME 900099 20308 20308 424412 5319989 5319989 213202 94052 119150 119150 115910 3240 37752928 35302688 2450240 2450240 2450240 190223 280919 189635 588 588 1961430 723254 1238176 806725 431451 OTHER INCOME 900099 2961 2961 BAD DEBT LOSS 900099 -9501 -9501 -6540 21718567 1347047 434691 7764277 704894 530617 104417 69860 5855210 4446196 819491 589523 106000 59384 38047 8569 815198 576890 171484 66824 476209 328350 100039 47820 12000 12000 147940 88486 50872 8582 1045891 632745 363777 49369 346463 333991 6984 5488 233624 204298 16912 12414 915450 741053 163343 11054 167646 128755 29621 9270 38582 38582 1321808 1060619 250350 10839 SHIPPING, POSTAGE & EXH 1785588 1775161 1116 9311 PURCHASE OF ART 1348839 1348839 REPAIRS & MAINTENANCE 654581 533073 116772 4736 MISCELLANEOUS 545593 289890 142818 112885 452561 234547 36481 181533 16974077 13312894 2451106 1210077 4306337 8226280 4112902 5968488 3804144 3655696 114466 100934 295553 271810 498137 768369 63890331 41331133 20775313 22559198 149945260 166261662 16417145 18958493 200269257 226770930 1144648 1633922 0 4522587 469506 3892087 1614154 10048596 X 57943223 60348519 62916739 78089948 77795141 78283867 198655103 216722334 200269257 226770930 X 4744490 14174946 -852205 X X 0 1 X 1 0 X 18395171 10670914 25769539 9866455 12172552 76874631 18395171 10670914 25769539 9866455 12172552 76874631 23267278 53607353 3365664 3846282 3899134 5253114 5464381 21828575 132541 127113 152141 210370 434691 1056856 145183 5334 -124933 67387 3548 96519 99856581 7627851 0.53680 0.60210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 1 12000 12000 0 PART II-B, LINE 1: THE CINCINNATI ART MUSEUM EMPLOYS ONE INDIVIDUAL WHO SPENDS APPROXIMATELY 2% OF HIS TIME LOBBYING ON BEHALF OF THE ORGANIZATION. IN ADDITION, THE CINCINNATI ART MUSEUM CONTRACTS WITH GOVERNMENT STRATEGIES GROUPS TO PROVIDE DIRECT LOCAL AND STATE LOBBYING EFFORTS ON THE CINCINNATI MUSEUM ASSOCIATION'S BEHALF IN ORDER TO OBTAIN FUNDING. X X X 0 160995863 1340351 19137706 5811478 175662442 157505333 248575 8610587 5368632 160995863 131648423 17910129 12843710 4896929 157505333 110745723 12859727 12377984 4335011 131648423 109753520 8062317 -3262687 3807427 110745723 0.18000 0.48000 0.34000 1 0 56766071 38268690 18497381 4684193 3062443 1621750 2440067 2440067 22559198 BENEFICIAL INTEREST IN TRUSTS 15309454 CASH SURRENDER VALUE OF LIFE INSURANCE 168127 INTEREST AND DIVIDEND RECEIVABLE 74512 INVESTMENT IN SUBSIDIARY 3406400 18958493 CHARITABLE REMAINDER TRUSTS AND CHARITABLE GIFT ANNUITIES 392087 LINE OF CREDIT 3500000 3892087 X 36048249 14174946 -852205 13322741 22725508 -1006941 -1006941 21718567 17981018 1006941 1006941 16974077 0 16974077 PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN TEMPORARILY RESTRICTED NET ASSETS. PART III, LINE 4: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE CINCINNATI ART MUSEUM'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN TEMPORARILY RESTRICTED NET ASSETS. PART V, LINE 4: THE ENDOWMENT'S INTENDED USE IS FOR THE PURCHASE OF ART AND GENERAL OPERATING PURPOSES SUCH AS FREE ADMISSION, EDUCATION PROGRAMS, AND EXPENDITURES TO CARE AND PRESERVE THE ART COLLECTIONS. PART X, LINE 2: THE ASSOCIATION EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS FILED BY THE ASSOCIATION TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN TAX POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ASSOCIATION IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THE ASSOCIATION HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX-EXEMPT STATUS. REVENUES DERIVED FROM CERTAIN CATERING SERVICES PROVIDED BY THE ASSOCIATION AND CERTAIN MUSEUM SHOP SALES THAT ARE NOT SUBSTANTIALLY RELATED TO FURTHERING THE ASSOCIATION'S MISSION ARE CONSIDERED UNRELATED BUSINESS INCOME. TAXES ON UNRELATED BUSINESS INCOME ARE PAID IN ACCORDANCE WITH THE INTERNAL REVENUE CODE. NO ACCRUAL HAS BEEN PROVIDED BECAUSE THE AMOUNT OF TAX DUE IS IMMATERIAL. THE ASSOCIATION'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ASSOCIATION'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES WERE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PERPETUAL TRUST -852,205. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -94,052. COST OF GOODS SOLD -723,254. FUNDRAISING EXPENSES -189,635. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 723,254. RENTAL EXPENSES 94,052. FUNDRAISING EXPENSES 189,635. GALA 2018 270375 124425 145950 0 0 23215 51222 28159 37121 AIB 2019 78080 66835 11245 0 0 0 0 0 0 3 122687 89659 33028 0 0 0 20545 14958 14415 471142 280919 190223 23215 71767 43117 51536 189635 588 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 DAVE LINNENBERG CHIEF ADMINISTRATIVE OFFIC 179489 0 0 0 0 0 3446 0 23743 0 206678 0 0 0 LEWIS CAMERON KITCHIN DIRECTOR 351571 0 0 0 0 0 5189 0 450 0 357210 0 0 0 X 359 X 32 1390980 MARKET QUOTE 0 1 0 PART I, LINE 33: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN TEMPORARILY RESTRICTED NET ASSETS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP INTEREST OF THE CINCINNATI MUSEUM ASSOCIATION CONSISTS OF NOT FEWER THAN 150 BUT NOT MORE THAN 300 INDIVIDUALS WHOSE MEMBERSHIP INTEREST SHALL BE EVIDENCED BY CERTIFICATES WHICH SHALL BE REFERRED TO AS "SHARES". IT SHALL BE THE RESPONSIBILITY OF THE TRUSTEES TO SELECT APPROPRIATE INDIVIDUALS TO SERVE AS MEMBERS OF THE ASSOCIATION AS PROVIDED IN THE ARTICLES OF INCORPORATION. A VOTE OF TWO-THIRDS OF THE TRUSTEES SHALL BE REQUIRED TO SELECT AN INDIVIDUAL TO BECOME A MEMBER, AND THEREAFTER, ONE MEMBER SHARE SHALL BE AWARDED TO EACH SUCH PERSON. ADDITIONALLY, THE BOARD OF TRUSTEES NOMINATING COMMITTEE SUGGESTS NOMINEES FOR THE GOVERNING BODY TO THE MEMBERS WHO ELECT THEM. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES NOMINATING COMMITTEE SUGGESTS NOMINEES FOR THE GOVERNING BODY TO THE MEMBERS WHO THEN VOTE TO ELECT THEM. CURRENTLY, THE BOARD OF TRUSTEES SHALL CONSIST OF FORTY TRUSTEES PLUS THE NUMBER OF TRUSTEES EX-OFFICIO WHO MAY BE SERVING HEREINAFTER PROVIDED. OF THIS NUMBER, THIRTY SIX TRUSTEES SHALL BE ELECTED BY THE MEMBERS. OF THE REMAINING FOUR TRUSTEES, THE MAYOR OF THE CITY OF CINCINNATI SHALL SERVE AS A TRUSTEE, TOGETHER WITH THREE ADDITIONAL TRUSTEES APPOINTED BY THE MAYOR WITH THE CONSENT OF CITY COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS DISTRIBUTED TO THE TRUSTEES SERVING ON THE FINANCE AND BUDGET COMMITTEE FOR REVIEW BEFORE FILING. ADDITIONALLY, A COPY OF THE 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE HUMAN RESOURCES DEPARTMENT REGULARLY AND CONSISTENTLY MONITORS THE CONFLICT OF INTEREST DISCLOSURE PROCESS BY ENSURING THAT ALL EMPLOYEES COMPLETE DISCLOSURE FORMS AS A NEW HIRE AND ON AN ANNUAL BASIS IN SEPTEMBER. ALL EMPLOYEES ARE REQUIRED TO COMPLETE THE FORM AND DISCLOSE IF THERE ARE ANY PERSONAL INTERESTS THAT COULD CONFLICT WITH THEIR EMPLOYMENT AT THE ART MUSEUM. SHOULD ANY CONFLICTS BE DISCLOSED, IT IS REVIEWED BY SENIOR MANAGEMENT. THE SECRETARY TO THE BOARD OF TRUSTEES IS RESPONSIBLE FOR HAVING TRUSTEES AND OFFICERS COMPLETE THE FORM AND DISCLOSE ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE, THE EXECUTIVE DIRECTOR CONDUCTS THE ANNUAL REVIEW OF ALL DEPUTY DIRECTORS AND DETERMINES MERIT INCREASES FOR EACH. THE PRESIDENT OF THE BOARD OF DIRECTORS PREPARES THE ANNUAL REVIEW OF THE DIRECTOR AND DETERMINES THE MERIT INCREASE AND OTHER BENEFITS WHICH THE EXECUTIVE COMMITTEE MUST APPROVE. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE CINCINNATI MUSEUM ASSOCIATION'S WEBSITE. THE ANNUAL REPORT IS ON THE WEBSITE WHICH INCLUDES THE FINANCIAL STATEMENTS. ON THE CINCINNATI MUSEUM ASSOCIATION'S WEBSITE, THERE IS ALSO A LINK TO A COPY OF THE 990. FORM 990, PART XI, LINE 9: CHANGE IN PERPETUAL TRUST -852,205. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR. ART MUSEUM SUPPORT CORPORATION 953 EDEN PARK DR CINCINNATI OH 45202 832145659 SUPPORT FOR CINCINNATI MUSEUM ASSOCIATION OH 501(C)(3) LINE 12A, I CINCINNATI MUSEUM ASSOCIATION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CINCINNATI MUSEUM ASSOCIATION D 3406400 FMV