2014-05-13T11:10:17-05:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-07-01 411354181 MINNESOTA CHILDREN'S MUSEUM MINN 6512256001 10 WEST SEVENTH STREET ST PAUL MN 55102 DEB WARD 6512256001 2014-05-12 1 LARRY ADAMS P01314654 6123764500 2012 2015-11-30 17:44:51Z DIANNE KRIZAN 10 WEST SEVENTH STREET ST PAUL MN 55102 14596563 0 X WWW.MCM.ORG X 1979 MN SPARKING CHILDREN'S LEARNING THROUGH PLAY. 32 32 189 1392 0 0 4211349 4496035 3340319 3684595 181555 1329313 218379 207303 7951602 9717246 30902 7635 0 0 3854194 4458502 3000 0 869816 2794609 2895657 6682705 7361794 1268897 2355452 16076345 17717519 1380837 1645983 14695508 16071536 X MINNESOTA CHILDREN'S MUSEUM IS DEDICATED TO PROVIDING CHILDREN WITH A FUN, HANDS-ON AND STIMULATING ENVIRONMENT TO EXPLORE AND DISCOVER. THE MUSEUM HELPS TO INSTILL A LIFE-LONG LOVE OF LEARNING BY NURTURING THE REAL-WORLD SKILLS CHILDREN NEED TO BECOME ENGAGED CITIZENS IN THE FUTURE. 0 0 2564607 0 2352689 VISITOR / VOLUNTEER SERVICES: WITH TOTAL ATTENDANCE OF 462,485, THE MUSEUM STRIVES TO PROVIDE A QUALITY LEARN AND PLAY EXPERIENCE FOR EACH AND EVERY VISITOR. STAFFING FOR OUR BOX OFFICE, PERMANENT AND SPECIAL EXHIBITS, SECURITY, AND DAILY PROGRAM ACTIVITY IS EXTENSIVE. TO ENSURE A QUALITY VISIT FOR OUR YOUNG VISITORS, THE RATIO OF STAFF TO VISITOR THROUGHOUT THE FACILITY IS PLANNED TO ALLOW INDIVIDUAL ATTENTION. IN ADDITION, DAILY PROGRAMS SUCH AS CURIOSITY CENTER HANDS-ON ART MAKING, IMAGINATION CORNER AND BIG HEALTHY FUN PROVIDE LEARNING OPPORTUNITIES THROUGH PLAY EACH AT THE MUSEUM. 1001039 0 750864 EXHIBITS: MINNESOTA CHILDRENS MUSEUM IS CURRENTLY HOME TO FIVE PERMANENT AND TWO CHANGING GALLERIES THAT DELIGHT AND ENGAGE CHILDREN AND ADULTS. THESE EXHIBITS OFFER LEARNING EXPERIENCE THAT BUILD SKILLS AND ENCOURAGE LEARNING. CURRENT PERMANENT GALLERIES INCLUDE A COMMUNITY-FOCUSED OUR WORLD, ELEMENTS OF THE NATURAL WORLD IN EARTH WORLD AND A SAFE PLAY AREA FOR BABIES AND TODDLERS IN HABITOT. WE ALSO ENHANCE OUR REGULAR PORTFOLIO OF GALLERIES BY HOSTING SPECIAL EXHIBITS THROUGHOUT THE YEAR. THESE SPECIAL EXHIBITS MAY BE RENTED FROM OTHER MUSEUMS OR A PART OF THE MUSEUM'S OWN PORTFOLIO OF CREATIVELY DESIGNED AND DEVELOPED EXHIBITS. AS A LEADER IN OUR INDUSTRY FOR EXHIBIT DEVELOPMENT, THESE EXHIBITS ARE CONTRACTED TO OTHER CHILDREN'S MUSEUMS THROUGHOUT THE UNITED STATES, MEXICO AND CANADA. 959463 7635 309159 EDUCATION SERVICES: MORE THAN 56,000 VISITORS ATTENDED THE MUSEUM THROUGH SCHOOL AND COMMUNITY GROUPS FOR A LESSON WITH PLAY. THROUGH A SPECIAL PARTNERSHIP, EVERY KINDERGARTEN THROUGH SECOND GRADE STUDENT IN THE ST. PAUL PUBLIC SCHOOL DISTRICT VISITS THE MUSEUM FOR CLASSROOM AND GALLERY LEARNING ALIGNED WITH STATE AND DISTRICT ACADEMIC STANDARDS. THE MUSEUM ALSO SAW A SURGE IN DEMAND FOR PORTABLE, PLAYFUL-LEARNING CURRICULUM, AS FUN-FUELED MUSEUM-TO-GO CLASSES BRING THE MUSEUM DIRECTLY TO MORE THAN 5,500 PARTICIPANTS IN COMMUNITY PROGRAMS AND SCHOOL CLASSROOMS. IN ADDITION, THE MUSEUM EXPANDED ITS REACH TO COMMUNITIES THROUGHOUT MINNESOTA WITH NUMEROUS HANDS-ON LEARNING ENVIRONMENTS THANKS LARGELY TO THE SUPPORT FROM THE ARTS & CULTURAL HERITAGE FUND AS PART OF THE STATE OF MINNESOTA CLEAN WATER, LAND & LEGACY AMENDMENT THROUGH TWO INITIATVES. SMART PLAY SPOTS WERE DESIGNED AND INSTALLED IN 17 LIBRARIES AND COMMUNITY SITES ACROSS THE STATE, ULTIMATELY REACHING MORE THAN 100,000 ADULTS AND CHILDREN A YEAR. SECOND, THE TOURING STORYLAND EXHIBIT MADE FIVE STOPS IN GREATER MINNESOTA, INCLUDING IRONWORLD DEVELOPMENT CORPORATION, DBA MN DISCOVERY CENTER (CHISHOLM), DULUTH PUBLIC LIBRARY AND DULUTH CHILDREN'S MUSEUM (BOTH IN DULUTH), WHITE EARTH TRIBAL COUNCIL (OGEMA), BECKER COUNTY HISTORICAL SOCIETY (DETROIT LAKES), MINNESOTA CHILDREN'S MUSEUM ROCHESTER (ROCHESTER). 321158 0 144453 MUSEUM SATELLITE SERVICES: MINNESOTA CHILDREN'S MUSEUM OF ROCHESTER OPENED IN APRIL 2012. THE ROCHESTER SITE WELCOMED 38,651 VISITORS IN ITS FIRST YEAR OF OPERATIONS, SURPASSING OUR ORIGINAL GOAL OF REACHING 30,000. SPECIAL EXHIBITS AND PROGRAMS SERVED CHILDREN, FAMILIES AND HUNDREDS OF CHILDREN THROUGH SCHOOL GROUPS. 58288 0 0 CAPITAL PROJECT: THE MUSEUM HAS STARTED CAPITAL EXPANSION PROJECT TO MEET THE INCREASING NUMBER OF VISITORS. THE PROJECT INCLUDES NON-CAPITALIZABLE EXPENSES FOR FUNDRAISING AND PROJECT MANAGEMENT. 425192 0 127430 OTHER PROGRAM SERVICES: THE MUSEUM OFFERS BIRTHDAY PARTY PACKAGES, EVENT DINNERS, FAMILY NIGHTS AND SPECIAL HOLIDAY GENERATED EVENTS THROUGHOUT THE YEAR. IN ADDITION, AREAS IN THE MUSEUM ARE AVAILABLE FOR PRIVATE AND PUBLIC RENTAL EVENTS. MEMBERSHIP SERVICES DEVELOPS A MEMBER BASE FOR THE ORGANIZATION WHILE PROVIDING NUMEROUS SERVICES AND EVENTS THROUGHOUT THE YEAR. 804638 271883 5329747 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 39 0 189 1 0 0 0 0 0 1 1 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X DEB WARD DIRECTOR OF FINANCE 6512256032 10 WEST SEVENTH STREET ST PAUL MN 55102 PHILIP MCKOY 1.20 X X 0 0 0 JOHN CORKREAN 1.20 X X 0 0 0 AMY GIOVANNI 1.20 X X 0 0 0 MICHAEL CONKIN 1.20 X 0 0 0 KELLY BAKER 1.20 X 0 0 0 CHRIS BELLINI 1.20 X 0 0 0 HOLLY BOEHNE 1.20 X 0 0 0 MELISSA BRINKMAN 1.20 X 0 0 0 BETSY D BUEHRER 1.20 X 0 0 0 LAURA CASHILL 1.20 X 0 0 0 LARRY CROSBY 1.20 X 0 0 0 PATRICIA DILLON 1.20 X 0 0 0 LISA FARRELL 1.20 X 0 0 0 HT FISH 1.20 X 0 0 0 KRISTI FOX 1.20 X 0 0 0 CHAD DAYTON 1.20 X 0 0 0 PATRICK HARRIS 1.20 X 0 0 0 TAYLOR HARWOOD 1.20 X 0 0 0 SARA HILL 1.20 X 0 0 0 ROBERT HOKE 1.20 X 0 0 0 RICK JELINEK 1.20 X 0 0 0 PAUL KASBOHM 1.20 X 0 0 0 KATE MCROBERTS 1.20 X 0 0 0 CARLA NELSON 1.20 X 0 0 0 JOY NEWBORG 1.20 X 0 0 0 BETH OPPERMAN 1.20 X 0 0 0 KEN PEKEL 1.20 X 0 0 0 ERICKA PERRAULT 1.20 X 0 0 0 SANDRA PETERSON 1.20 X 0 0 0 SARA RATNER 1.20 X 0 0 0 DAN RYAN 1.20 X 0 0 0 PHIL SMITH 1.20 X 0 0 0 JEANNE VOIGT 1.20 X 0 0 0 BILL MCKINNEY 1.20 X 0 0 0 STEVE STENRUD 1.20 X 0 0 0 ALLISON GAGE 1.20 X 0 0 0 SUSAN OBERMAN SMITH 1.20 X 0 0 0 JEFF RONNEBERG 1.20 X 0 0 0 JENNIFER MOLL 1.20 X 0 0 0 PAUL DZUBNAR 1.20 X 0 0 0 RONDA WESCOTT 1.20 X 0 0 0 STEPHEN ZAWOYSKI 1.20 X 0 0 0 DIANNE KRIZAN 40.00 X 182801 0 10139 CAROL AEGERTER 40.00 X 110385 0 10228 KARYL CORCORAN 40.00 X 103719 0 1579 CARLEY STUBER 40.00 X 115007 0 8641 511912 0 30587 5 0 1 0 0 141586 135000 4219449 129868 4496035 MUSEUM ADMISSIONS 900099 1470404 1470404 MEMBERSHIP 900099 1154168 1154168 EXHIBIT RENTAL INCOME 900099 861415 861415 PROGRAM REVENUE 900099 198608 198608 3684595 151185 151185 31539 31539 1829 0 1829 1829 1829 5809696 4631568 1178128 1178128 1178128 106323 141586 247749 -141426 -141426 PARKING 900099 304941 304941 VENDING 900099 10420 10420 315361 9717246 3684595 0 1536616 7635 7635 445072 41126 292259 111687 3359838 2648073 230793 480972 51109 8407 30712 11990 296774 253591 43183 305709 217054 39742 48913 43045 39165 3880 274088 117076 143257 13755 59999 40000 15999 4000 36830 36830 553891 534488 7350 12053 291742 184228 104764 2750 615090 456436 72330 86324 129742 81306 27340 21096 476880 445282 31598 36235 28364 4289 3582 54856 30274 10914 13668 702 702 653003 607293 45710 41062 2880 38182 EXHIBIT RENTAL FEES 172985 172985 PERMITS, LICENSES, & FE 98691 94808 2347 1536 FURNITURE & EQUIPMENT 57572 47384 10001 187 CAPITALIZATION OF EXHIB -752071 -752071 51315 23963 13232 14120 7361794 5329747 1162231 869816 414285 699408 1591763 1777535 1841599 3115480 116646 50750 258738 179626 20306368 12929556 7301145 7376812 4517908 4552169 16076345 17717519 537624 568562 843213 1048850 0 28571 1380837 1645983 X 2077116 2296955 8456639 9612828 4161753 4161753 14695508 16071536 16076345 17717519 2355452 -979427 0 X 0 1 X 1 0 X 1423246 3083707 2096258 4071010 4496035 15170256 1423246 3083707 2096258 4071010 4496035 15170256 3478650 11691606 129784 88472 89729 132985 33368 474338 170788 172355 202709 269217 315361 1130430 16775024 16266079 0.69700 0.73190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2008 AMOUNT: $ 170,788. 2009 AMOUNT: $ 172,355. 2010 AMOUNT: $ 202,709. PARKING - 2011 AMOUNT: $ 260,449. 2012 AMOUNT: $ 304,941. VENDING - 2011 AMOUNT: $ 8,768. 2012 AMOUNT: $ 10,420. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 59999 0 0 59999 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: PRESIDENT AND VOLUNTEER BOARD MEMBERS INVOLVED IN RAISING FUNDS FROM STATE FOR BI-ANNUAL OPERATING APPOPRIATIONS AND BONDING FOR CAPITAL EXPANSION. 4552169 348758 217795 36830 4646302 4832461 -11408 217476 51408 4552169 4146547 967915 235066 46935 4832461 3749116 440238 42807 4146547 5080377 -1125246 163648 42367 3749116 0.00000 0.89570 0.10430 0 0 8904877 4206572 4698305 1251652 1137540 114112 10149839 7585444 2564395 7376812 DEFERRED RENT 28571 28571 X 8753150 -979427 897 51264 -927266 9680416 36830 36830 9717246 7377122 897 51264 52161 7324961 36830 36830 7361791 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO SUPPORT PROGRAM SERVICES OF THE CHILDREN'S MUSEUM BASED ON BOARD APPROPRIATION SUBJECT TO POLICY LIMITATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE MUSEUM IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE. THE MUSEUM HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE. THEREFORE, CONTRIBUTIONS TO THE MUSEUM QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE MUSEUM HAS ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE MUSEUM'S FINANCIAL STATEMENTS. THE MUSEUM'S TAX RETURNS ARE OPEN TO EXAMINATIONS FOR THE YEARS ENDING JUNE 30, 2010 THROUGH JUNE 30, 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES, NET OF DIRECT BENEFIT 51,264. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES, NET OF DIRECT BENEFIT 51,264. GALA 247909 141586 106323 51263 33940 40478 2000 120068 247909 141586 106323 51263 33940 40478 2000 120068 247749 -141426 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MINNESOTA CHILDREN'S MUSEUM RECEIVES FUNDING FROM DONORS THAT IS RESTRICTED FOR SCHOOL BUS USE TO TRAVEL TO THE MUSEUM. THE GRANTS ARE AWARDED DIRECTLY TO ASSIST IN OFFSETTING THE BUSSING EXPENSES FOR VISITING SCHOOLS. NO FORMAL MONITORING IS REQUIRED. X X X X 0 0 0 1 0 0 0 0 0 DIANNE KRIZAN 152801 0 30000 0 0 0 5734 0 4405 0 192940 0 0 0 PART I, LINE 5 BONUSES FOR THE PRESIDENT, MARKETING, MEMBERSHIPS, DEVELOPMENT AND SALES STAFF WERE PROVIDED BASED ON ATTENDANCE GOALS, MEMBERSHIP SALES OR CONTRIBUTED INCOME. X 14800 X 13768 X SPECIAL EVENT DONATIONS 162 84828 X MISC SUPPLIES FOR PROGRAM ACTIVITIES 14 15575 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE TOTAL AMOUNT IN SCHEDULE M, PART I, COLUMN B IS EQUAL TO THE TOTAL NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 BY BOARD RESOLUTION, AN EXECUTIVE COMMITTEE COMPRISED OF FIVE OR MORE BOARD MEMBERS MAY EXERCISE ALL THE AUTHORITY AND POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS SUBJECT TO LIMITATIONS IMPOSE BY THE BOARD FROM TIME TO TIME. THE COMMITTEE SHALL ONLY MEET AT INTERVALS BETWEEN BOARD MEETINGS. THE EXECUTIVE COM. WILL NOT HAVE THE POWER TO AMEND THE ARTICLES OF INCORPORATION OR BYLAWS, ELECT OFFICERS, OR AUTHORIZE SALE OR DISPOSITION OF THE MAJORITY OF THE ASSETS OF ORGANIZATION. IF SO DESIGNATED BY THE BOARD OF DIRECTORS, PRESIDENT MAY SERVE ON COMMITTEE BUT WILL NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, REVIEWED BY THE DIRECTOR OF FINANCE, THE BOARD OF DIRECTOR'S FINANCE COMMITTEE PRIOR TO FILING; THE BOARD WILL RECEIVE A COPY OF OUR 990 AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY ARE REVIEWED ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY REQUIRES ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IF A CONFLICT IS PRESENT, THE MEMBER WILL NOT BE PRESENT DURING DISCUSSIONS AND MUST ABSTAIN FROM VOTE. ANY EXISTING CONFLICTS ARE TO BE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS (EXECUTIVE COMMITTEE) DETERMINE THE COMPENSATION OF THE PRESIDENT, DIRECTORS, AND KEY EMPLOYEES. A COMPARABILITY STUDY AND / OR OTHER RESOURCE ARE USED AS NEEDED TO DETERMINE APPRORIATE LEVELS OF COMPENSATION. THE EXECUTIVE COMMITTEE REVIEWED THE PRESIDENT'S COMPENSATION IN AUGUST 2013, AND VP COMPENSATION IN OCTOBER 2013. SOURCES USED FOR COMPARIBILITY STUDIES IN SUPPORT OF THESE REVIEWS INCLUDED AMERICAN ALLIANCE OF MUSEUMS, ROBERT HALF, AND O*NET FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.