2014-03-06T09:31:47-06:00 2013-04-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 2600 INDIANAPOLIS IN 46204 990 2012-05-01 446012977 NELSON GALLERY FOUNDATION % TAMMY BLUHM NELS 8167511378 4525 OAK STREET Suite KANSAS CITY MO 64111 SHIRLEY BUSH HELZBERG 2013-12-05 3176817000 2012 2015-11-30 17:44:51Z Karen Christiansen COO 4525 Oak Street Kansas City MO 64111 102257558 false X www.nelson-atkins.org X 1954 MO ENCOURAGEMENT OF PUBLIC INTEREST IN ART. 21 21 408 500 -2933 -2933 12472485 15196634 1072952 1559048 8956262 11721885 1118092 2489006 23619791 30966573 0 52460 0 0 13314516 14010937 0 0 2468517 23953934 22562983 37268450 36626380 -13648659 -5659807 664784871 681399732 208022993 204448004 456761878 476951728 X ENCOURAGEMENT OF PUBLIC INTEREST IN ART. false false 29962468 52460 3282340 The Nelson-Atkins Museum of Art is dedicated to connecting the public with great works of art. During the current fiscal year, the Nelson-Atkins welcomed over 407,000 visitors to explore it's encyclopedia collection of approximately 34,400 art objects spanning 5,000 years. Free general admission to the Museum's collection allows for hundreds of free public programs each year that give people a wide range of opportunities to interact with art. More than 120,000 adults and children participated in structured learning opportunities offered by the Museum's educational division during the current fiscal year. Curators focus on studying our collection, enhancing it through gifts and purchases, loaning works from our collection to other institutions to enhance the public's understanding of a particular artist or topic and they organize exhibitions for the Nelson-Atkins' galleries that are both collection and thematically developed. Each year at least three major featured exhibitions are held in large galleries dedicated to rotating or traveling exhibitions. In addition, three exhibitions are held annually in our photography galleries. Rotations of works on paper and textiles in our European collection is ongoing, giving visitors something new to see each time they visit. Approximately 500 volunteers assist and support the Museum annually by giving of their time and intellect. This includes docents and Museum guides who are rigorously trained by our education and curatorial staff to guide and interpret our collection for visitors. 29962468 true true false false false false false true false true true true false false true false false true false false true false false false true false false false true true true false false false false false false false false false false true true false false false true false false false true X 133 0 true 408 true true true false false false false false false false false false X 21 21 false false false false false false false true false false false true true true true true true true true false X TAMMY BLUHM 8167510417 4525 OAK STREET KANSAS CITY MO 64111 Sarah Rowland 3.0 1.0 X 0 0 0 Mary Atterbury 1.0 0.0 X 0 0 0 G Kenneth Baum 1.0 0.0 X 0 0 0 Robert Bernstein 1.0 0.0 X 0 0 0 Paul DeBruce 1.0 0.0 X 0 0 0 Laura Fields 1.0 0.0 X 0 0 0 David Fowler 1.0 0.0 X 0 0 0 J Scott Francis 1.0 0.0 X 0 0 0 J Peter Gattermeir 1.0 0.0 X 0 0 0 Richard C Green Jr 1.0 0.0 X 0 0 0 Shirley Bush Helzberg 1.0 1.0 X 0 0 0 Julia Irene Kauffman 1.0 0.0 X 0 0 0 Sandra AJ Lawrence 1.0 0.0 X 0 0 0 Alan R Marsh 1.0 1.0 X 0 0 Robert D Regnier 1.0 0.0 X 0 0 0 Louis Smith 1.0 0.0 X 0 0 0 Charles S Sosland 1.0 1.0 X 0 0 0 Kent Sunderland 1.0 0.0 X 0 0 0 Elizabeth Bloch Uhlmann 1.0 0.0 X 0 0 0 Adelaide C Ward 1.0 0.0 X 0 0 0 Maurice Watson 1.0 0.0 X 0 0 0 Julin Zugazagoitia 35.0 0.0 X 348633 0 20573 Karen Christiansen 35.0 0.0 X 266559 0 45717 Matthew Naylor 35.0 0.0 X 157831 0 1227 Judith Koke 35.0 0.0 X 126519 0 5285 Gaylord Torrence 35.0 0.0 X 124081 0 5118 Ian Kennedy 35.0 0.0 X 112660 0 5077 Steven Waterman 35.0 0.0 X 111029 0 9895 1247312 0 92892 10 false true false American Food Vending 3606 John Glenn Blvd SYRACUSE NY 13209 FOOD SERVICE 1094412 Shelton Son Lawn Tree Co PO Box 320289 KANSAS CITY MO 64132 LAWN SERVICE 619482 Husch Blackwell LLP PO Box 802765 KANSAS CITY MO 64180 LEGAL SERVICE 186215 Profile Cabinet Design 7400 East 12th Street KANSAS CITY MO 64126 CASE FABRICATION 158419 Ernst Young LLP 1200 Main Street Suite 2500 KANSAS CITY MO 64105 ACCOUNTING SERVICE 121810 5 3114081 124115 1717544 307209 9933685 55894 15196634 EXHIBITION FEES 900099 904916 904916 PROGRAM FEES 900099 333883 333883 PARKING FEES 900099 320249 320249 1559048 1413638 -2933 1416571 0 23528 23528 54000 30467 23533 0 23533 23533 80377781 70069534 10308247 10308247 10308247 1070850 124115 328669 742181 742181 0 1487764 862315 625449 625449 SPECIAL EVENTS FOOD & BEVERAGE SALES 900099 959105 959105 MISCELLANEOUS 900099 115210 115210 1074315 30966573 3282340 -2933 12490532 0 52460 52460 0 0 1277888 1069830 46850 161208 0 10057755 7682189 1287894 1087672 614857 474718 72398 67741 1254561 968621 147721 138219 805876 622200 94890 88786 924344 915143 2753 6448 70071 70071 153872 153872 0 0 1168466 37380 1078911 52175 2532769 2158107 218817 155845 379260 2622 37275 339363 2134107 1937767 48265 148075 303384 255352 16711 31321 0 1937856 1928106 9750 458886 406636 43341 8909 0 18087 6266 8571 3250 2952545 2804918 147627 0 8352089 8104230 82620 165239 353733 343236 3499 6998 BOND FINANCING EXPENSE 560761 560761 NON-CAPITALIZED FURNITURE 116725 56685 60040 HONORARIUMS 101190 93690 2500 5000 LOAN FEES 28888 28888 0 0 15950 13424 258 2268 36626380 29962468 4195395 2468517 X 2678353 3870628 4990280 5869795 65746606 59658813 160294 450695 0 0 0 0 0 0 557535 555631 0 0 288687318 62355553 234240861 226331765 177821422 165297331 157418227 199303845 0 0 0 0 21171293 20061229 664784871 681399732 2131978 2423168 0 0 0 0 201395000 190410000 0 0 0 0 0 0 0 0 4496015 11614836 208022993 204448004 X 268788603 284100022 93933532 93396309 94039743 99455397 456761878 476951728 664784871 681399732 X -5659807 28216815 -2367158 X X false true X true true true X 40840795 19575493 29782084 15846565 19898811 125943748 0 0 40840795 19575493 29782084 15846565 19898811 125943748 17279937 108663811 6571230 5074219 4174032 4137061 1491166 21447708 0 0 147391456 16957337 0.73725 0.70482 X IN ADDITION TO THE CONTRIBUTIONS REPORTED ON FORM 990 PART VIII, LINE 1 ALSO INCLUDES GIFTS IN KIND OF DONATED ARTWORK. THE DONATED ARTWORK IS NOT REPORTED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. FOR PURPOSES OF CALCULATING EXCESS CONTRIBUTIONS, THE DONATED ARTWORK IS TREATED SIMILAR TO CASH CONTRIBUTIONS AND INCLUDED ON LINE 1. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 328255705 2142062 36973090 13512181 353858676 383557100 595191 -3340117 52556469 328255705 349632029 13029743 46436314 25540986 383557100 288833085 2474155 73312559 14987770 349632029 370484142 12796333 -77101223 17346167 288833085 0.73100 0.22790 0.04110 true false 9402838 9402838 264438689 52266351 212172338 14787724 10032352 4755372 58067 56850 1217 226331765 ALTERNATIVE INVESTMENTS 199303845 F 199303845 0 ACCRUED PENSION OBLIGATION 4457046 BOND INTEREST PAYABLE 7157790 11614836 Text of Note to Financial Statements Schedule D, Part III, Line 1A In conformity with accounting policies generally followed by art museums, the collections that were acquired through purchases by the Board of Trustees and contributions since the inception are not recognized as assets on the combined statements of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as decreases in temporarily or permanently restricted net assets if the assets used to purchase the items were restricted by donors. Contributed collection items are not reflected on the combined financial statements. Proceeds from deaccessions are reflected as increases in permanently restricted net assets. Collection Schedule D, Part III, Line 4 The Museums comprehensive permanent collection spans 5,000 years and numbers nearly 34,400 objects. The Asian art collection (8,942 objects) is among the finest in the world by virtue of its size, depth and overall level of quality. The outstanding ancient art collection numbers 866 objects, with masterpieces from ancient Mesopotamia, Egypt and the classical world. The decorative arts collection contains 5,438 works, with European and American holdings. The European art collection (854 objects), while not large, is of fine quality throughout. Some of the world-class masterpieces are works by Bernardo Daddi, Petrus Christus, Jan Gossaert, Lucas Cranach, Bronzino, Caravaggio, Nicolas Poussin, Francisco de Zurbaran, Gaetano Gandolfi, and Jean-Baptiste-Simeon Chardin. The 19th-century paintings include major Impressionist and Post-Impressionist works by Monet, Van Gogh, and Cezanne. The American art department includes 617 paintings, sculptures and drawings with superb portraits by Copley, Stuart, Sargent and Eakins and landscapes by major 18th and 19th-century painters such as Cole, Church, Heade and Kensett. The modern and contemporary art collection (1,101 objects) includes important works from the early 20th century to the present, among them works by Kandinsky, Juan Gris, Robert Rauschenberg, and Willem de Kooning. The American Indian art collection of 2,260 objects is particularly strong in southwest Navajo material, and continues to grow through a bequest of a diverse assortment of 129 objects, including Sioux, Nez Perce, Hopi, Zuni, Apache and Inuit objects. The African art holdings include 305 objects, and the Museum has made an institutional commitment to develop Kansas City as a significant center for the collection and study of African art. Among the most important African works of art are a 16th-century Memorial Head of an Oba from Benin and an Asante Stool. The works on paper (prints only) total 4,323 works, including excellent examples by Rembrandt and Poussin, among others. The breadth, depth, and quality of the Museums photography collection are matched by only a small group of the largest museums in the United States. The collection (approximately 8,800 items) provides a panoramic vision of its subject, American photography, from the invention of the medium in 1839 to the present. The Museum is also home of the 20-acre Kansas City Sculpture Park which includes the largest collection of Henry Moore sculptures outside of England. Currently, 7.8% of the Museums collection is on display at any given time, with as much as 11% exhibited annually through collection rotation. Any work of art not on view is available for research, unless its condition precludes this use. In fiscal year 2013, the Museum lent 185 objects to 37 institutions. Use of Endowment Funds Schedule D, Part V, Line 4 Endowments are in place to support specific education programs, exhibitions, collections administration, acquisitions and operations. Central America and the Caribbean Investments 392979 Europe (Including Iceland and Greenland) Investments 611131 Middle East and North Africa Investments 149958 1154068 1154068 true false false false false false COMM 100 GALA 570055 570055 14801 8164 212240 SHUTTLECORK 443765 66580 377185 3412 15695 28334 1 181145 57535 123610 6385 14620 25018 1194965 124115 1070850 24598 38479 265592 328669 742181 true SCHOLARSHIPS TO PARTICIPATE IN STUDIO WORKSHOPS 7546 52460 FMV Form 990, Schedule I Description of Organization's Procedures for Monitoring the Use of Grants The Museum has a School Incentive Program whose goal is to serve children who would not otherwise have exposure to the Museum. Eligibility for the program is determined by the percentage of free and reduced-price lunches the school provides. X true true X X X false false false false false false false false false Julin Zugazagoitia 348633 0 0 0 0 0 12940 0 7633 0 369206 0 0 0 Karen Christiansen 266559 0 0 0 0 0 39014 0 6703 0 312276 0 0 0 Matthew Naylor 157831 0 0 0 0 0 0 0 1227 0 159058 0 0 0 Supplemental Compensation Information Schedule J, Part III The Nelson Gallery Foundation maintains a membership at the Mission Hills Country Club, a social club, in the name of the Director. This membership is used by the Nelson Gallery Foundation for hosting business meetings, but is available to the Director for personal use. Membership dues are treated as taxable compensation to the Director. A MISSOURI DEVELOPMENT FINANCE BOARD 431387649 606037AS8 2004-04-29 60000000 SEE PART VI false false false B MISSOURI DEVELOPMENT FINANCE BOARD 431387649 606037BE8 2008-08-28 108500000 SEE PART VI true false false C MISSOURI DEVELOPMENT FINANCE BOARD 431387649 606037CF4 2010-03-09 37239955 REFUND PORTION 2001A ISSUED12/6/01 false false false D MISSOURI DEVELOPMENT FINANCE BOARD 431387649 606037CT4 2012-08-07 48528388 REFUND PORTION 2008A ISSUED8/28/08 false false false A 3000000 0 63709527 0 8370056 0 733679 0 0 54605792 0 0 2007 false false true true B 500000 48000000 108327353 0 32900 0 1041759 0 0 22061417 85191278 0 2012 true false true true C 2900000 0 37239955 0 0 0 476176 0 0 0 36763778 0 2007 false true true true D 0 0 48528388 0 0 0 514115 0 0 0 48014273 0 2012 true false true true A false true false false 0.00000 0.00030 0.00030 false false false true B false true false false 0.00000 0.00030 0.00030 false false false true C false true false false 0.00000 0.00030 0.00030 false false false true D false true false false 0.00000 0.00030 0.00030 false false false true A true true false 0 true SEE PART VI 3.4 true true true B false true true false 0 true ROYAL BANK OF CANADA 1.95 true true true C false true false false 0 false 0 true true D false true false false 0 false 0 false true A true B true C true D true SEE NOTES PROVIDED ON SCHEDULE O 0 X 713 OTHER X 17 55894 COST/SELLING PRICE 15 false true true Use of Third Parties to Process or Sell Noncash Contributions Schedule M, Part I, Line 32b Auction houses, or occasionally dealers, are used to sell works deaccessioned from the collections. These works include gifts and bequests as well as purchases. A curator identifies a work for possible deaccession. If the Director/CEO approves deaccessioning the work, the curator contacts auctions houses or dealers to get sale estimates. The curator recommends an auction house or dealer to the Director/CEO. The curator prepares a deaccession proposal and presents the work to the Committee on Collections (the "COC"). The COC has the authority to approve deaccessions with an estimated sale value of less than $25,000. The Board of Trustees must approve deaccessions with an estimated sale value of $25,000 or more. The Director/CEO signs the auctions house's or dealer's consignment agreement. Sale proceeds are restricted to the purchase of work in the same curatorial area. Why organization did not report revenues on Schedule M, Part I, Col C Schedule M, Part I, Line 33 Please see Schedule D, Part III, Line 1a. Description of Practices re: Documentation of Mtgs & Actions of Committees Form 990, Part VI, Question 8b The Executive Committee of the Board does not maintain minutes of their meeting. The remaining committees (Audit, Buildings and Grounds, Collections, Community Relations, Development, Finance, Investment and Program) generate and approve minutes of their meetings. Describe the Process used by Management &/or Governing Body to Review 990 Form 990, Part VI, Question 11b Initial compilation of the information for the return is completed by the Finance Department staff with review by Director, Finance and subsequent review by the Chief Operating Officer prior to transmission to the accounting firm for return preparation. Upon receipt of completed return and review by Director, Finance the return will be provided to the Chief Executive Officer, Chief Operating Officer, Audit Committee and to all Trustees for review prior to filing. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Question 12c The conflict of interest policy requires the completion of a written questionnaire by each director, officer, member of a committee with board-delegated power and key employees, on an annual basis. The questionnaire addresses each individual's acknowledgement of the receipt of the code of conduct and the conflict of interest policy and their compliance with it, along with requiring responses to detailed questions relate to specific areas that could raise a conflict. Offices & Positions for Which Process was Used, & Year Process was Begun Form 990, Part VI, Question 15a & 15b The Executive Committee and the Compensation Committee of the Board of Trustees reviews the compensation and employment benefits of the Director and other senior staff members of the Museum. This same committee also reviews the scheme for compensation and benefits of all other Museum employees. A variety of salary survey information is provided by the Director, Human Resources during this process including surveys by American Association of Museum Directors, Midwest Museum Survey, Human Resource Management Association and Cultural Institution Survey. Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public Form 990, Part VI, Question 19 The governing documents, conflict of interest policy and financial statements are not generally made available to the public. Oversight or Selection Process Form 990, Part XII, Question 2c The Audit Committee is responsible for engaging the audit firm and review of the draft audited financial statements before issuance. Other changes in net assets or fund balances Form 990, Part XI, Line 9 Other changes in net assets or fund balances: Change in net assets due to acquisitions and dispositions of art and library collections (837,493) Change in value of trusts held by others 674,555 Release of trusts held by others (1,201,074) Pension-related changes other than net periodic pension cost (1,003,146) ------------- (2,376,158) SUPPLEMENTAL SCHEDULE K INFORMATION PART I, COLUMN (F), LINE A: CONSTRUCTION OF BLOCH BUILDING AND IMPROVEMENTS TO EXISTING MUSEUM BUILDING. PART I, COLUMN (F), LINE B: REFUND SERIES 2001B BONDS ISSUED ON 12/6/2001; CONSTRUCTION AND RENOVATION OF VARIOUS MUSEUM BUILDINGS. PART I, COLUMN (F), LINE B AND LINE C: THE SERIES 2001 BONDS WERE ORIGINALLY ISSUED 12/6/2001. PART I, COLUMN (G), LINE B: A PORTION OF THE SERIES 2008A BONDS WAS REFUNDED BY THE SERIES 2012A BONDS ON AUGUST 7, 2012. PART II, COLUMN (A), LINE 3: AMOUNT IS NOT EQUAL TO ISSUE PRICE DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. PART II, COLUMN (B), LINE 3: AMOUNT IS NOT EQUAL TO ISSUE PRICE DUE TO INVESTMENT EARNINGS EARNED DURING THE PROJECT PERIOD. THIS AMOUNT DOES NOT INCLUDE $500,000 OF SALE PROCEEDS USED TO REDEEM BONDS OF THE ISSUE. PART II, COLUMN (B), LINE 11: AMOUNT WAS USED TO REFUND SERIES 2001B BONDS. PART II, COLUMN (C), LINE 3: THIS AMOUNT DOES NOT INCLUDE $361,685 OF INVESTMENT EARNINGS IN THE ESCROW FUND, WHICH WERE USED TO REFUND THE SERIES 2001A BONDS. PART II, COLUMN (C), LINE 11: AMOUNT INCLUDES $36,713,690 OF PROCEEDS USED TO REFUND THE SERIES 2001A BONDS AND $50,088 OF UNSPENT PROCEEDS USED TO PAY INTEREST ON THE BONDS. PART II, COLUMN (D), LINE 11: $48,000,000 WAS USED TO REDEEM A PORTION OF THE OUTSTANDING SERIES 2008A BONDS ON THE ISSUE DATE OF THE BONDS. ADDITIONALLY, $14,272.90 OF THE AMOUNT ORIGINALLY DEPOSITED INTO THE COSTS OF ISSUANCE FUND WAS TRANSFERRED TO THE DEBT SERVICE FUND AND USED TO PAY INTEREST ON THE BONDS. PART III, COLUMN (A)(B)(C)(D), LINE 5: THE INSTITUTION HOLDS VARIOUS EVENTS THAT MAY RESULT IN PRIVATE BUSINESS USE AS A RESULT OF UNRELATED TRADE OR BUSINESS ACTIVITY WITHIN THE MUSEUM. THE MAXIMUM AMOUNT OF PRIVATE BUSINESS USE THAT MAY RESULT FROM THE UNRELATED TRADE OR BUSINESS ACTIVITY IS 0.03% FOR THE FISCAL YEAR. PART IV, COLUMN (A), LINE 5B: TRANSAMERICA OCCIDENTAL LIFE INSURANCE CO. PART IV, COLUMN (A), LINE 6: ANY AMOUNTS INVESTED BEYOND THE 3-YEAR TEMPORARY PERIOD WERE REFLECTED IN THE ARBITRAGE REBATE ANALYSIS DATED APRIL 29, 2009 AND ON THE FORM 8038-T. PART IV, COLUMN (B), LINE 2C: ARBITRAGE REBATE ANALYSIS DATED AUGUST 1, 2012. ALL GROSS PROCEEDS HAVE BEEN SPENT. REBATE WAS NEGATIVE $43,193.17. PART IV, COLUMN (B), LINE 6: PROCEEDS IN THE PROJECT FUND WERE INVESTED BEYOND THE 3-YEAR TEMPORARY PERIOD; HOWEVER, NO EXCESS YIELD LIABILITY WAS GENERATED. PART IV, COLUMN (C), LINE 2C: ARBITRAGE REBATE ANALYSIS DATED MARCH 9, 2012. ALL GROSS PROCEEDS HAVE BEEN SPENT. REBATE WAS NEGATIVE $1,599,456.60. PART IV, COLUMN (C), LINE 6: PROCEEDS WERE INVESTED IN A YIELD RESTRICTED ADVANCE REFUNDING ESCROW AND WERE SPENT AS OF 12/1/2011. PART V, LINE 1: SEE FOUNDATION'S TAX-EXEMPT FINANCING COMPLIANCE PROCEDURE ADOPTED ON August 3, 2012. The William Rockhill Nelson Trust 4525 Oak Street Kansas City MO 64111 440558944 MUSEUM SPPRT MO 501(C)(3) 11, Type 1 NA false Three 100 Benefitical Trusts Perpetual TruSTS NA Trust 473939 16577286 1.00000 false false false true false false false false false false false false false false true true true false false false THE WILLIAM ROCKHILL NELSON TRUST C 1717544 FMV THE WILLIAM ROCKHILL NELSON TRUST P 33912 FMV