LINCOLN CHILDRENS MUSEUM: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
LINCOLN CHILDRENS MUSEUM (EIN 47-0716636)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-06-25
IRS object ID
201411769349300616
Schema version
2013v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-06-25T14:03:12-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470677245PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HBE BECKER MEYER LOVE LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17140 STEPHANIE LANE PO BOX 23110AddressLine1
CityLINCOLNCity
StateNEState
ZIP Code685423110ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN470716636EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LINCOLN CHILDRENS MUSEUMBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlLINCBusinessNameControlTxt
Phone4024770128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 P STAddressLine1
CityLINCOLNCity
StateNEState
ZIP Code68508ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL DURBANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4024774000PhoneNum
Signature2014-06-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICK A MEYER CPA CFEPreparerPersonNm
PTINP00283870PTIN
Phone4024234343PhoneNum
Preparation2014-06-18PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAUL DURBANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 P STAddressLine1
CityLINCOLNCity
StateNEState
ZIP Code68508ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,584,122GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LINCOLNCHILDRENSMUSEUM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateNELegalDomicileStateCd
Activity Or MissionTHE LINCOLN CHILDREN'S MUSEUM PROVIDES A UNIQUE SETTING FOR CHILDREN AND THEIR CAREGIVERS TO LEARN THROUGH DISCOVERY AND ACTIVE EXPERIMENTATION.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee59TotalEmployeeCnt
Total Volunteers774TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$813,489PYContributionsGrantsAmt
CY Contributions Grants$882,051CYContributionsGrantsAmt
PY Program Service Revenue$481,365PYProgramServiceRevenueAmt
CY Program Service Revenue$490,113CYProgramServiceRevenueAmt
PY Investment Income$46,810PYInvestmentIncomeAmt
CY Investment Income$33,525CYInvestmentIncomeAmt
PY Other Revenue$117,899PYOtherRevenueAmt
CY Other Revenue$111,377CYOtherRevenueAmt
PY Total Revenue$1,459,563PYTotalRevenueAmt
CY Total Revenue$1,517,066CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$647,133PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$721,194CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$136,064CYTotalFundraisingExpenseAmt
PY Other Expenses$585,521PYOtherExpensesAmt
CY Other Expenses$676,620CYOtherExpensesAmt
PY Total Expenses$1,232,654PYTotalExpensesAmt
CY Total Expenses$1,397,814CYTotalExpensesAmt
PY Revenues Less Expenses$226,909PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$119,252CYRevenuesLessExpensesAmt
Total Assets BOY$6,867,835TotalAssetsBOYAmt
Total Assets EOY$7,169,068TotalAssetsEOYAmt
Total Liabilities BOY$507,462TotalLiabilitiesBOYAmt
Total Liabilities EOY$435,702TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,360,373NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,733,366NetAssetsOrFundBalancesEOYAmt
MissionTHE LINCOLN CHILDREN'S MUSEUM INVITES CHILDREN TO CREATE, DISCOVER AND LEARN THROUGH THE POWER OF PLAY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$985,168ExpenseAmt
Revenue$597,574RevenueAmt
DescPROVIDE AN EDUCATIONAL SETTING WHEREBY CHILDREN CAN LEARN ABOUT THE NATURAL, SCIENTIFIC AND CULTURAL ASPECTS OF THE WORLD THROUGH HANDS-ON EXPERIENCES AND EXHIBITS.Desc
Total Program Service Expenses$985,168TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee59EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAUL DURBANBusinessNameLine1
FieldValueIRS element (for citing)
Phone4024774000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 P STREET LINCOLN NEAddressLine1
CityLINCOLNCity
StateNEState
ZIP Code68508ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TREY PITTINGER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
AMIE MARTINEZ
PRESIDENT-ELECT0.50Yes (X)Yes (X)$0$0$0
TRACY SANFORD
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ANDY FRAHM
TREASURER1.00Yes (X)Yes (X)$0$0$0
KEVIN CLARK
DIRECTOR0.50Yes (X)$0$0$0
PAIGE DUNCAN
DIRECTOR0.50Yes (X)$0$0$0
TONY ESSAY
DIRECTOR0.50Yes (X)$0$0$0
NILS GUSTAFSON
DIRECTOR0.50Yes (X)$0$0$0
J HOFFMAN
DIRECTOR0.50Yes (X)$0$0$0
KELLY HOFFSCHNEIDER
DIRECTOR0.50Yes (X)$0$0$0
CARY KLINE
DIRECTOR0.50Yes (X)$0$0$0
GREER MCCURLEY
DIRECTOR0.50Yes (X)$0$0$0
SANDY MEYERS
DIRECTOR0.50Yes (X)$0$0$0
KIM TUCKER
DIRECTOR0.50Yes (X)$0$0$0
TARA WEST
DIRECTOR0.50Yes (X)$0$0$0
MARK WALKER
DIRECTOR0.50Yes (X)$0$0$0
KATIE ZULKOSKI
DIRECTOR0.50Yes (X)$0$0$0
PAUL DURBAN
EXECUTIVE DIRECTOR40.00Yes (X)$66,049$0$6,321
FieldValueIRS element (for citing)
Total Reportable Comp From Org$66,049TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,321TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$277,521MembershipDuesAmt
All Other Contributions$604,530AllOtherContributionsAmt
Total Contributions$882,051TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMISSIONS900099$347,998$347,998
PROGRAM FEES900099$142,115$142,115
FieldValueIRS element (for citing)
Total Program Service Revenue$490,113TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,441TotalRevenueColumnAmt
Exclusion$37,441ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$30,527RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$30,527RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,527TotalRevenueColumnAmt
Related Or Exempt Func Income$30,527RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,270SecuritiesAmt
Other$6,646OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,730SecuritiesAmt
Other-$6,646OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,916TotalRevenueColumnAmt
Related Or Exempt Func Income-$3,916RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$86,367GrossSalesOfInventoryAmt
Cost Of Goods Sold$59,140CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,227TotalRevenueColumnAmt
Related Or Exempt Func Income$27,227RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,623TotalRevenueColumnAmt
Related Or Exempt Func Income$53,623RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$53,623OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,517,066TotalRevenueColumnAmt
Related Or Exempt Func Income$597,574RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$37,441ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$72,370TotalAmt
Program Services$18,092ProgramServicesAmt
Management And General$18,092ManagementAndGeneralAmt
Fundraising$36,186FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$528,532TotalAmt
Program Services$344,226ProgramServicesAmt
Management And General$123,849ManagementAndGeneralAmt
Fundraising$60,457FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$77,181TotalAmt
Program Services$49,081ProgramServicesAmt
Management And General$18,132ManagementAndGeneralAmt
Fundraising$9,968FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$43,111TotalAmt
Program Services$26,156ProgramServicesAmt
Management And General$10,177ManagementAndGeneralAmt
Fundraising$6,778FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,300TotalAmt
Management And General$8,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,734TotalAmt
Program Services$27,734ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$30,823TotalAmt
Program Services$30,823ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,291TotalAmt
Program Services$8,787ProgramServicesAmt
Management And General$20,504ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$20,979TotalAmt
Management And General$20,979ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,629TotalAmt
Program Services$1,629ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$277,383TotalAmt
Program Services$235,776ProgramServicesAmt
Management And General$41,607ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$35,749TotalAmt
Program Services$35,749ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
UTILITIES$59,284$50,391$8,893
BAD DEBTS$32,075$32,075
MISCELLANEOUS$31,757$26,993$4,764
PROGRAM EXPENSES$30,164$30,164

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$91,452TotalAmt
Program Services$67,492ProgramServicesAmt
Management And General$1,285ManagementAndGeneralAmt
Fundraising$22,675FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,397,814TotalAmt
Program Services$985,168ProgramServicesAmt
Management And General$276,582ManagementAndGeneralAmt
Fundraising$136,064FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$48,212BOYAmt
EOY$40,696EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$63,797BOYAmt
EOY$62,810EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$438,233BOYAmt
EOY$715,842EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,095BOYAmt
EOY$9,554EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$34,419BOYAmt
EOY$28,062EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$28,835BOYAmt
EOY$15,939EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,522,234LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,076,334LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,681,341BOYAmt
EOY$4,445,900EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,564,903BOYAmt
EOY$1,850,265EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,867,835BOYAmt
EOY$7,169,068EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$170,990BOYAmt
EOY$69,422EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$120,721BOYAmt
EOY$145,529EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$215,751BOYAmt
EOY$220,751EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$507,462BOYAmt
EOY$435,702EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,181,758BOYAmt
EOY$6,112,510EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$178,615BOYAmt
EOY$620,856EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,360,373BOYAmt
EOY$6,733,366EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,867,835BOYAmt
EOY$7,169,068EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$119,252ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$249,241NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$4,500DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$483,823CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,063,497CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$913,362CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$813,489CurrentTaxYearMinus1YearAmt
Current Tax Year$871,536CurrentTaxYearAmt
Total$4,145,707TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$373,192CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$406,371CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$423,424CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$481,365CurrentTaxYearMinus1YearAmt
Current Tax Year$490,114CurrentTaxYearAmt
Total$2,174,466TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$857,015CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,469,868CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,336,786CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,294,854CurrentTaxYearMinus1YearAmt
Current Tax Year$1,361,650CurrentTaxYearAmt
Total$6,320,173TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,320,173PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,405CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,875CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$108,914CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$67,703CurrentTaxYearMinus1YearAmt
Current Tax Year$67,968CurrentTaxYearAmt
Total$437,865TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,405CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,875CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$108,914CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$67,703CurrentTaxYearMinus1YearAmt
Current Tax Year$67,968CurrentTaxYearAmt
Total$437,865TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$46,742CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$58,014CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,882CurrentTaxYearMinus1YearAmt
Current Tax Year$84,370CurrentTaxYearAmt
Total$279,008TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$890,420CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,676,485CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,503,714CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,452,439CurrentTaxYearMinus1YearAmt
Current Tax Year$1,513,988CurrentTaxYearAmt
Total$7,037,046TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.89810PublicSupportCY509Pct
Public Support PY5090.88550PublicSupportPY509Pct
Investment Income CY0.06220InvestmentIncomeCYPct
Investment Income PY0.06320InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,572,440BeginningYearBalanceAmt
Investment Earnings Or Losses$289,363InvestmentEarningsOrLossesAmt
Other Expenditures$4,000OtherExpendituresAmt
End Year Balance$1,857,803EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,425,012BeginningYearBalanceAmt
Investment Earnings Or Losses$166,128InvestmentEarningsOrLossesAmt
Other Expenditures$18,700OtherExpendituresAmt
End Year Balance$1,572,440EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,420,988BeginningYearBalanceAmt
Investment Earnings Or Losses$18,921InvestmentEarningsOrLossesAmt
Other Expenditures$14,897OtherExpendituresAmt
End Year Balance$1,425,012EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,288,535BeginningYearBalanceAmt
Investment Earnings Or Losses$170,453InvestmentEarningsOrLossesAmt
Other Expenditures$38,000OtherExpendituresAmt
End Year Balance$1,420,988EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,085,592BeginningYearBalanceAmt
Investment Earnings Or Losses$235,141InvestmentEarningsOrLossesAmt
Other Expenditures$32,198OtherExpendituresAmt
End Year Balance$1,288,535EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$156,500OtherCostOrOtherBasisAmt
Book Value$156,500BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,329,715OtherCostOrOtherBasisAmt
Depreciation$1,413,377DepreciationAmt
Book Value$2,916,338BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$164,069OtherCostOrOtherBasisAmt
Depreciation$126,165DepreciationAmt
Book Value$37,904BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,871,950OtherCostOrOtherBasisAmt
Depreciation$1,536,792DepreciationAmt
Book Value$1,335,158BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,445,900TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,307,704TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$249,241NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$534,751DonatedServicesAndUseFcltsAmt
Revenue Not Reported$783,992RevenueNotReportedAmt
Revenue Subtotal$1,523,712RevenueSubtotalAmt
Other Revenues Not Included-$6,646OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$6,646RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,517,066TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,934,711TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$530,251DonatedServicesUseFcltsAmt
Other Expenses Included$6,646OtherExpensesIncludedAmt
Expenses Not Reported$536,897ExpensesNotReportedAmt
Expenses Subtotal$1,397,814ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,397,814TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE BOARD OF DIRECTORS HAS ESTABLISHED A FUND AT THEIR DIRECTION, TO BE HELD AND MANAGED AS A PERMANENT ENDOWMENT FOR THE SOLE BENEFIT OF THE LINCOLN CHILDREN'S MUSEUM. THE BOARD MAY, AT ITS DISCRETION, MAKE ADDITIONS TO THE FUND FROM TIME TO TIME AS THEY SEE FIT. THE BOARD HAS ESTABLISHED AN ENDOWMENT COMMITTEE TO OVERSEE PRUDENT INVESTMENT OF THIS FUND. WITHDRAWALS FROM THE FUND SHALL BE LIMITED TO EXHIBIT REPAIR, MAINTENANCE, RENOVATION AND MAJOR BUILDING REPAIRS. REQUEST FOR FUNDS SHALL BE MADE BY THE EXECUTIVE COMMITTEE OF THE BOARD, ENDORSED BY A TWO-THIRDS VOTE OF THE BOARD OF DIRECTORS, AND THEN SENT TO THE ENDOWMENT COMMITTEE FOR APPROVAL.
PART X, LINE 2:LINCOLN CHILDRENS MUSEUM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. FOR THE YEAR ENDED DECEMBER 31, 2013, THE MUSEUM HAD NO TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:LOSS ON DISPOSAL OF ASSETS -6,646.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LOSS ON DISPOSAL OF ASSETS 6,646.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE FOR 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT. MEMBERS OF THE BOARD ARE GIVEN AN APPROPRIATE AMOUNT OF TIME FOR REVIEW AND COMMENT. AT THE EXPIRATION OF THIS TIMEFRAME, THE FORM IS FILED WITH THE INTERNAL REVENUE SERVICE. CONCERNS BROUGHT FORTH DURING THE REVIEW PERIOD WILL BE ADDRESSED TO THE SATISFACTION OF THE BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH A DIRECT OR INDIRECT FINANCIAL INTEREST HAS A DUTY TO DISCLOSE SUCH INTEREST. ONCE DISCLOSED, THE BOARD OF DIRECTORS ADDRESSES THE POTENTIAL CONFLICT ACCORDING TO THE PROCEDURES SET FORTH IN THE CONFLICT OF INTEREST POLICY. VIOLATIONS OF THE POLICY, INCLUDING FAILURE TO DISCLOSE, ARE GROUNDS FOR CORRECTIVE ACTION. MEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO ACKNOWLEDGE RECEIPT AND PLEDGE ADHERENCE TO THE POLICY AT LEAST ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15ALL PAID POSITIONS AT THE LINCOLN CHILDREN'S MUSEUM ARE BENCHMARKED AGAINST THE COMPENSATION AND BENEFITS SURVEY PUBLISHED BY THE ASSOCIATION OF CHILDREN'S MUSEUMS (ACM), MOST RECENTLY PUBLISHED IN 2006. THE RANGES FOR EACH POSITION ARE EXPECTED TO FALL BETWEEN THE 25TH AND 75TH PERCENTILE OF ORGANIZATIONS SIMILAR IN SIZE AND SCOPE TO THE LINCOLN CHILDREN'S MUSEUM. IF POSITIONS ARE FOUND TO BE BELOW THIS RANGE, A MARKET ADJUSTMENT IS PERFORMED TO ENSURE A FAIR AND COMPETITIVE COMPENSATION PACKAGE IS GIVEN TO STAFF. ANNUAL REVIEWS ARE CONDUCTED TO EACH PAID STAFF POSITION AND MERIT RAISES OF 1% TO 4% ARE AWARDED TO THE EXTENT WARRANTED. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO THE SAME PARAMETERS AS DESCRIBED ABOVE AND IS REVIEWED IN JULY OF EACH YEAR BY THE BOARD OF DIRECTORS. NO OFFICERS ARE COMPENSATED FOR THEIR DUTIES ON BEHALF OF THE LINCOLN CHILDREN'S MUSEUM.
FORM 990, PART VI, SECTION C, LINE 19IN THE INTEREST OF TRANSPARENCY TO COMMUNITY STAKEHOLDERS AND DONORS, THE MUSEUM WILLINGLY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND IRS FORM 990 AVAILABLE FOR PUBLIC REVIEW THROUGH THE FOLLOWING PROCESS: 1. INTERESTED PERSONS SHALL CONTACT THE EXECUTIVE DIRECTOR TO SCHEDULE AN APPOINTMENT TO REVIEW DOCUMENTS. IN MAKING SUCH CONTACT, INTERESTED PERSONS SHALL CLEARLY IDENTIFY THEMSELVES AND MAKE KNOWN THE INTENT UNDER WHICH THEY ARE MAKING SUCH A REQUEST. 2. AT THE APPOINTED TIME, EXECUTIVE DIRECTOR WILL MAKE REQUESTED DOCUMENTS AVAILABLE TO THE INTERESTED PERSON(S) AND MAKE HIMSELF/HERSELF AVAILABLE TO SAID PERSON(S) DURING THE ENTIRETY OF THE REVIEW TO ANSWER ANY QUESTIONS OR PROVIDE ADDITIONAL POINTS OF CLARIFICATION IF NEEDED. 3. INTERESTED PARTIES MAY REQUEST COPIES OF ANY OR ALL OF SAID DOCUMENTS DURING, BUT NOT IN LIEU OF, THE APPOINTED TIME.
FORM 990, PART XI, LINE 2C:THERE HAVE BEEN NO CHANGES IN THE AUDIT COMMITTEE REVIEW PROCESS FROM THE PRIOR YEAR.

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