2017-03-07T12:40:36-06:00 2016-08-31 310800053 CLARK SCHAEFER HACKETT & CO 1 East 4th Street Cincinnati OH 45202 990 2015-09-01 310536653 Cincinnati Museum Association CINC 5137215204 953 Eden Park Drive Cincinnati OH 45202 Lewis Cameron Kitchin Director 5137215204 2017-03-01 1 Jane E Pfeifer P00014949 5132413111 2017-03-01 2015 2021-01-29 14:40:06Z Lewis Cameron Kitchin 953 Eden Park Drive Cincinnati OH 45202 58081232 0 X www.cincinnatiartmuseum.org X 1881 OH Through the power of art, we contribute to a more vibrant Cincinnati by inspiring its people and connecting our communities. 42 41 336 648 353355 126113 18395171 10670914 362008 221825 2778107 3335093 1159220 1067258 22694506 15295090 0 0 0 0 6534021 6682889 0 0 968529 6887891 8022020 13421912 14704909 9272594 590181 156728904 166964562 2441286 1976271 154287618 164988291 Through the power of art, we contribute to a more vibrant Cincinnati by inspiring its people and connecting our communities. 0 0 11460986 839194 MAINTAIN AND OPERATE AN ART MUSEUM FOR THE GENERAL PUBLIC INVOLVING PERMANENT EXHIBITS, SPECIAL EXHIBITS, AND ONGOING EDUCATIONAL PROGRAMS. 11460986 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 47 0 1 336 1 1 1 0 0 0 0 1 1 0 0 0 0 X 42 41 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 Weston BOARD MEMBER 1.00 X 0 0 0 Amy Hanson Treasurer 1.00 X X 0 0 0 ANDREW EGAN DEWITT Vice President 1.00 X X 0 0 0 Barbara Weyand BOARD MEMBER 1.00 X 0 0 0 Cheryl Rose BOARD MEMBER 1.00 X 0 0 0 DAVID F DOUGHERTY Board Member 1.00 X 0 0 0 Dhani Jones BOARD MEMBER 1.00 X 0 0 0 DOUGLAS F WORPLE BOARD MEMBER 1.00 X 0 0 0 Eric Kearney bOARD MEMBER 1.00 X 0 0 0 ERNEST W MARSHALL JR BOARD MEMBER 1.00 X 0 0 0 HELEN K HEEKIN BOARD MEMBER 1.00 X 0 0 0 James May BOARD MEMBER 1.00 X 0 0 0 James Sowar BOARD MEMBER 1.00 X 0 0 0 Jean-Paul Ebanga BoARD MEMBER 1.00 X 0 0 0 JEFFREY L WYLER BOARD MEMBER 1.00 X 0 0 0 JENNIFER G WILLIAMS 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 President 1.00 X X 0 0 0 JUDITH K STEIN MD BOARD MEMBER 1.00 X 0 0 0 Kevin D Ott bOARD MEMBER 1.00 X 0 0 0 KEVIN T KABAT BOARD MEMBER 1.00 X 0 0 0 Kevin Ward bOARD MEMBER 1.00 X 0 0 0 Liz Grubow BOARD MEMBER 1.00 X 0 0 0 MARTHA MARTY RAGLAND Board Chair 1.00 X X 0 0 0 Mary Ronan BOARD MEMBER 1.00 X 0 0 0 MURRAY SINCLAIRE JR BOARD MEMBER 1.00 X 0 0 0 Polk Lafoon IV Secretary 1.00 X X 0 0 0 Rance G Duke bOARD MEMBER 1.00 X 0 0 0 Richard Grad BOARD MEMBER 1.00 X 0 0 0 RONALD A KOETTERS BOARD MEMBER 1.00 X 0 0 0 Santa ono BOARD MEMBER 1.00 X 0 0 0 SARAH RAUP JOHNSON BOARD MEMBER 1.00 X 0 0 0 Sherie Marek BOARD MEMBER 1.00 X 0 0 0 Stewart Goldman BOARD MEMBER 1.00 X 0 0 0 TED N BERRY BOARD MEMBER 1.00 X 0 0 0 TODD WURZBACHER BOARD MEMBER 1.00 X 0 0 0 Tom Keckeis BOARD MEMBER 1.00 X 0 0 0 Valerie Newell BOARD MEMBER 1.00 X 0 0 0 Mary LeRoy BOARD MEMBER 1.00 X 0 0 0 Andrew Stillpass Board Member 1.00 X 0 0 0 Estella Hassan board member 1.00 X 0 0 0 DAVE LINNENBERG CAO 35.00 X 157412 0 7334 Lewis Cameron Kitchin Director 35.00 X 286136 0 1535 Carol Edmondson Chief Financial Officer 35.00 X 96322 0 9761 539870 0 18630 12 0 1 0 Hunt Builders Corporation 221 East Fourth Street Suite 2310 Cincinnati OH 452024148 Construction and renovation 1090838 Siemens Industry Inc c/o Citibank Bldg Tech PO Box 2 Carol Stream IL 601322134 Construction and renovation 222644 US Foodservice Box 98761 Chicago IL 606938761 Food and supplies for Cafe and Catering 138120 Cosette Ltd 725 Race St Cincinnati OH 452024148 Design services 133044 Patterson Pope Inc PO Box 531641 Atlanta GA 303531641 Storage shelves for library/archives/pri 132466 5 369344 359105 9942465 171891 10670914 VISITOR PARKING 900099 93020 93020 PROGRAM FEES 900099 65067 65067 EXHIBITION INCOME 900099 48743 48743 DEACCESSION INCOME 900099 14995 14995 221825 3656293 3656293 189989 95268 94721 94721 94721 41694465 41989341 26324 -294876 -26324 -321200 -321200 107284 359105 105471 1813 1813 1536941 569738 967203 613848 353355 OTHER INCOME 900099 3521 3521 3521 15295090 839194 353355 3431627 X 558500 403286 100151 55063 4992010 3604671 895173 492166 69073 48254 13354 7465 663807 468643 145300 49864 399499 293493 70115 35891 12000 12000 517201 297525 205630 14046 298993 281988 9590 7415 244468 190110 48286 6072 659251 537048 117132 5071 8851 8851 1849797 1484277 350352 15168 227251 197893 28189 1169 Unrelated Business Inco 38734 38734 Purchase of Art 1514967 1514967 SERVICE CONTRACTS 524791 404997 80191 39603 SHIPPING, POSTAGE & EXH 458026 427170 3321 27535 1667690 1267930 199759 200001 14704909 11460986 2275394 968529 1096109 2565307 4100443 4517746 16293397 4428552 54481 119893 442952 462941 226873 221451 57082969 37175198 20733513 19907771 99058953 119896081 14722183 14844820 156728904 166964562 1212640 915678 504846 419846 723800 640747 2441286 1976271 X 50057579 53746086 46290154 52996587 57939885 58245618 154287618 164988291 156728904 166964562 X 590181 9969135 141357 X X 0 1 X 1 0 X 12843484 17104629 22553689 18395171 10670914 81567887 1168562 641923 1122761 1308905 1265517 5507668 14012046 17746552 23676450 19704076 11936431 87075555 1536291 1666513 1401409 483624 456533 5544370 0 1536291 1666513 1401409 483624 456533 5544370 81531185 3428473 3708271 3234355 3365664 3846282 17583045 3428473 3708271 3234355 3365664 3846282 17583045 63802 159997 68792 132541 127113 552245 71831 -9400 -17682 145183 5334 195266 17576152 21605420 26961915 23347464 15915160 105406111 0.77350 0.75460 0.16680 0.15740 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 110745723 12859727 12377984 4335011 131648423 109753520 8062317 -3262687 3807427 110745723 91710297 10277118 12533287 4767182 109753520 62278492 24556574 7697130 2821899 91710297 57308989 916528 6773445 2720470 62278492 0.21580 0.43970 0.34450 1 0 53471760 34819073 18652687 3611209 2356125 1255084 19907771 BENEFICIAL INTEREST IN TRUSTS 14571081 CASH SURRENDER VALUE OF LIFE INSURANCE 211616 Interest and dividend receivable 62123 14844820 Charitable remainder trusts and charitable gift annuities 640747 640747 X 26070588 9969135 141357 10110492 15960096 -665006 -665006 15295090 15369915 665006 665006 14704909 0 14704909 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 141,357. Part XI, Line 4b - Other Adjustments: Cost of goods sold -569,738. Rental Expense -95,268. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 569,738. RENTAL EXPENSES 95,268. Gala 274559 225685 48874 TASTE OF DUVENECK 80971 59011 21960 233 15965 2100 18145 3 110859 74409 36450 278 23852 6174 38724 466389 359105 107284 233 278 39817 8274 56869 105471 1813 X 1 1 X X X X X 1 1 0 0 0 0 0 0 0 DAVE LINNENBERG CAO 157412 0 0 0 0 0 3224 0 4110 0 164746 0 0 0 Lewis Cameron Kitchin Director 286136 0 0 0 0 0 1535 0 0 0 287671 0 0 0 THOMAS SCHIFF FORMER BOARD MEMBER 128865 THE ART MUSEUM MADE PAYMENTS for insurance services TOTALING $128,865 TO a COMPANy OWNED BY THOMAS Schiff (a Former board member of the museum). 0 X 368 X 25 171891 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 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 11 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 DISLOSE 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 GUIDESTAR.ORG TO RECEIVE A COPY OF THE 990. Form 990, Part IX, line 24e INSTALLATION & FRAMING: Program service expenses 313,218. Management and general expenses 1,394. Fundraising expenses 3,115. Total expenses 317,727. REPAIRS & MAINTENANCE: Program service expenses 217,187. Management and general expenses 44,968. Fundraising expenses 4,460. Total expenses 266,615. Event Costs: Program service expenses 56,987. Management and general expenses 30,512. Fundraising expenses 122,659. Total expenses 210,158. VOLUNTEER EXPENSE: Program service expenses 206,927. Management and general expenses 0. Fundraising expenses 0. Total expenses 206,927. PROJECT EXPENSE: Program service expenses 168,523. Management and general expenses 33,181. Fundraising expenses 0. Total expenses 201,704. PRINT/TYPESETTING: Program service expenses 120,490. Management and general expenses 3,624. Fundraising expenses 46,094. Total expenses 170,208. PROFESSIONAL DEVELOPMENT: Program service expenses 54,024. Management and general expenses 28,031. Fundraising expenses 1,960. Total expenses 84,015. Telephone: Program service expenses 35,021. Management and general expenses 16,904. Fundraising expenses 7,634. Total expenses 59,559. HOSPITALITY: Program service expenses 19,077. Management and general expenses 12,355. Fundraising expenses 7,065. Total expenses 38,497. DUES & MEMBERSHIPS: Program service expenses 23,743. Management and general expenses 12,020. Fundraising expenses 995. Total expenses 36,758. BANK FEES: Program service expenses 14,479. Management and general expenses 16,034. Fundraising expenses 1,566. Total expenses 32,079. BOOKS & PERIODICALS: Program service expenses 21,456. Management and general expenses 736. Fundraising expenses 4,453. Total expenses 26,645. PHOTOGRAPHY: Program service expenses 9,333. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,333. HONORARIUM: Program service expenses 7,465. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,465. Form 990, Part XI, line 9: Change in Perpetual Trust 141,357. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR.