COLUMBIA MUSEUM OF ART: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBIA MUSEUM OF ART (EIN 57-6007869)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-14
- IRS object ID
- 201301349349302485
- Schema version
- 2011v1.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T12:14:27-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT AND COMPANY LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8388 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 576007869 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA ART ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COLU | NameControl |
| Phone | 8037992810 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29202 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAREN BROSIUS | Name |
| Title | DIRECTOR | Title |
| Phone | 8037992810 | Phone |
| Date Signed | 2013-05-14 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN M PRICE JR | Name |
| Phone | 8032566021 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KAREN BROSIUS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5898766 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.COLUMBIAMUSEUM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1930 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | OPERATION & MAINTENANCE OF ART MUSEUM FOR GENERAL PUBLIC | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 34 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 34 | NbrIndependentVotingMembers |
| Total Nbr Employees | 68 | TotalNbrEmployees |
| Total Nbr Volunteers | 129 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2957626 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5197682 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 242665 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 267670 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 821 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1644 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 222735 | OtherRevenuePriorYear |
| Other Revenue Current Year | 209407 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3423847 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5676403 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1915754 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1918561 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 704038 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1426379 | OtherExpensePriorYear |
| Other Expenses Current Year | 2004570 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3342133 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3923131 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 81714 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1753272 | RevenuesLessExpensesCY |
| Total Assets BOY | 951533 | TotalAssetsBOY |
| Total Assets EOY | 902478 | TotalAssetsEOY |
| Total Liabilities BOY | 618640 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 515788 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 332893 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 386690 | NetAssetsOrFundBalancesEOY |
| Mission Description | OPERATION & MAINTENANCE OF ART MUSEUM FOR GENERAL PUBLIC | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 2541806 | Expense |
| Revenue | 267670 | Revenue |
| Description | THE COLUMBIA ART ASSOCIATION'S THREE MAJOR PROGRAM SERVICE CATEGORIES ARE CURATORIAL, CONSERVATION AND EXHIBITIONS; EDUCATION AND PUBLIC PROGRAMS; MAINTENANCE AND SECURITY OF THE ART MUSEUM FOR THE GENERAL PUBLIC. APPROXIMATELY 690,000, 466,000, AND 859,000 WERE SPENT ON CURATORIAL, CONSERVATION AND EXHIBITIONS, EDUCATION AND PUBLIC PROGRAMS, AND MAINTENANCE AND SECURITY, RESPECTIVELY. | Description |
| Total Program Service Expense | 2541806 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | true | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 43 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 68 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 34 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 34 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAREN BROSIUS | NamePerson |
| Telephone Number | 8037992810 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2068 | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (33 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Average Hours Per WeekAverageHoursPerWeek | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| DUNCAN MCINTOSH | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| LUTHER J BATTISTE | |||||||
| PRESIDENT | X | 0 | 0 | 0 | X | ||
| JOEL A SMITH III | |||||||
| TREASURER | X | 0 | 0 | 0 | X | ||
| DR RONALD C ROGERS | |||||||
| COMMISSIONER | X | 0 | 0 | 0 | |||
| KATHERINE W DAVIS | |||||||
| COMMISSIONER | X | 0 | 0 | 0 | |||
| DR SUZAN D BOYD | |||||||
| COMMISSIONER | X | 0 | 0 | 0 | |||
| C CARROLL HEYWARD | |||||||
| COMMISSIONER | X | 0 | 0 | 0 | |||
| STEPHEN MORRISON | |||||||
| COMMISSIONER | X | 0 | 0 | 0 | |||
| VIRGINIA E NEWELL | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| STEVEN M ANASTASION | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| KAY BUTLER-BACHMANN | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| MELISSA W BLANCHARD | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| JODIE W MCLEAN | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| HELEN L HILL | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DR J CARLTON HUGHES | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| SAM E MCCUEN | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| SHIRLEY D MILLS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DR SUSAN R THORPE | |||||||
| SECRETARY | X | 0 | 0 | 0 | X | ||
| RACHEL HODGES | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| KATHRYN HILLIARD STUART | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| BRENDA T WHEELER | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| NATHANIEL A BARBER | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| JULIE C BRENAN | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DR ALLEN J COLES | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| PAUL V FANT | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| LISA JARNOLD | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| THOMAS E COLLINS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| SIDNEY HEYWARD REX | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DR CAROLYN KRESSLER-GREENBERG | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| R SCOTT MCCLELLAND | |||||||
| VICE PRESIDE | X | 0 | 0 | 0 | X | ||
| DR ALLEN A MONTGOMERY | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| ANN B OLIVER | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| KAREN BROSIUS | |||||||
| EXEC DIRECTO | 199710 | 0 | 18800 | 60.00 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 199710 | TotalReportableCompFromOrg |
| Total Other Compensation | 18800 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 631159 | MembershipDues |
| Government Grants | 1375430 | GovernmentGrants |
| All Other Contributions | 3191093 | AllOtherContributions |
| Noncash Contributions | 1653436 | NoncashContributions |
| Total Contributions | 5197682 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|
| TOURS & ADMISSION | 210346 | 210346 | |
| TUITION & REGISTRATION | 47684 | 47684 | |
| QUALIFIED SPONSORSHIP INCOME | 5850 | $5,850 | |
| MISCELLANEOUS SERVICE REVENUE | 3790 | 3790 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 267670 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1644 | TotalRevenueColumn |
| Exclusion | $1,644 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 133785 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 133785 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 133785 | TotalRevenueColumn |
| Exclusion | $133,785 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 137186 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 66957 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 70229 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 160799 | GrossSalesOfInventory |
| Cost Of Goods Sold | 155406 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5393 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5393 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5676403 | TotalRevenueColumn |
| Related Or Exempt Function Income | 267213 | RelatedOrExemptFunctionIncome |
| Exclusion | $141,279 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 191200 | Total |
| Program Services | 118534 | ProgramServices |
| Management And General | 45645 | ManagementAndGeneral |
| Fundraising | 27021 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1303021 | Total |
| Program Services | 807804 | ProgramServices |
| Management And General | 311068 | ManagementAndGeneral |
| Fundraising | 184149 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 298788 | Total |
| Program Services | 178601 | ProgramServices |
| Management And General | 77374 | ManagementAndGeneral |
| Fundraising | 42813 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125552 | Total |
| Program Services | 70596 | ProgramServices |
| Management And General | 38034 | ManagementAndGeneral |
| Fundraising | 16922 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17000 | Total |
| Management And General | 17000 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 231825 | Total |
| Program Services | 231825 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32759 | Total |
| Program Services | 11759 | ProgramServices |
| Management And General | 17089 | ManagementAndGeneral |
| Fundraising | 3911 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70802 | Total |
| Program Services | 18000 | ProgramServices |
| Management And General | 52802 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| PROMOTIONS | 372302 | 255735 | 116567 | |
| BUILDING MAINT. & SECURIT | 280412 | 280412 | ||
| PARTICIPATION FEES | 222000 | 222000 | ||
| CONSULTING FEES | 157799 | 156690 | 1109 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 619671 | Total |
| Program Services | 346540 | ProgramServices |
| Management And General | 117166 | ManagementAndGeneral |
| Fundraising | 155965 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3923131 | Total |
| Program Services | 2541806 | ProgramServices |
| Management And General | 677287 | ManagementAndGeneral |
| Fundraising | 704038 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 164635 | BOY |
| EOY | 225442 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 283929 | BOY |
| EOY | 401218 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11292 | BOY |
| EOY | 13082 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129317 | BOY |
| EOY | 48389 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 125570 | BOY |
| EOY | 128189 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236790 | BOY |
| EOY | 86158 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 951533 | BOY |
| EOY | 902478 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 201683 | BOY |
| EOY | 132371 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 363047 | BOY |
| EOY | 275967 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53910 | BOY |
| EOY | 107450 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 618640 | BOY |
| EOY | 515788 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -63105 | BOY |
| EOY | -162341 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 395998 | BOY |
| EOY | 549031 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 332893 | BOY |
| EOY | 386690 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 951533 | BOY |
| EOY | 902478 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1753272 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1699475 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3024893 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3407481 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3312922 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2957626 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5197682 | CurrentTaxYear |
| Total | 17900604 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3024893 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3407481 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3312922 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2957626 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5197682 | CurrentTaxYear |
| Total | 17900604 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1416285 | AmountsSubstContributorsTotal |
| Public Support Total170 | 16484319 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 164374 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 130868 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 120048 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 142671 | CurrentTaxYearMinus1Year |
| Current Tax Year | 135429 | CurrentTaxYear |
| Total | 693390 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 5400 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5850 | CurrentTaxYear |
| Total | 11250 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 18605244 | TotalSupport |
| Gross Receipts From Admissions Etc | 559805 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.88600 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.93520 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | PUBLIC EDUCATION | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | true | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO COMMISSION | Description |
| Amount | $107,450 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 107450 | TotalOfAmounts |
| Total Revenue | 5676403 | TotalRevenue |
| Total Expenses | 3923131 | TotalExpenses |
| Excess Or Deficit For Year | 1753272 | ExcessOrDeficitForYear |
| Other | -$1,699,475 | OtherAmount |
| Total Adjustments | -1699475 | TotalAdjustments |
| Excess Or Deficit Per FS | 53797 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6192607 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 293841 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 222363 | OtherRevenues |
| Revenue Not Rptd F990 | 516204 | RevenueNotRptdF990 |
| Revenue Subtotal | 5676403 | RevenueSubtotal |
| Total Revenue Per Form990 | 5676403 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6138810 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 293841 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 1921838 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2215679 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3923131 | ExpensesSubtotal |
| Total Expenses Per Form990 | 3923131 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | MUSEUM SHOP EXPENSES NETTED ON STATEMENT OF REVENUE 155,406 GALA EXPENSE NETTED ON STATEMENT OF REVENUE 66,957 MUSEUM SHOP EXPENSES NETTED ON STATEMENT OF REVENUE -155,406 GALA EXPENSE NETTED ON STATEMENT OF REVENUE -66,957 ART ACQUISITIONS -1,699,475 |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | MUSEUM SHOP EXPENSES NETTED ON STATEMENT OF REVENUE 155,406 GALA EXPENSE NETTED ON STATEMENT OF REVENUE 66,957 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 2D | MUSEUM SHOP EXPENSES NETTED ON STATEMENT OF REVENUE 155,406 GALA EXPENSE NETTED ON STATEMENT OF REVENUE 66,957 ART ACQUISITIONS 1,699,475 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GALA | NameOfEvent1 |
| Gross Receipts Event1 | 137186 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 137186 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 66957 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 137186 | GrossReceiptsTotal |
| Gross Revenue Total Events | 137186 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 66957 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 66957 | DirectExpenseSummaryEvents |
| Net Income Summary | 70229 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAREN BROSIUS | NamePerson |
| Base Compensation Filing Org | 192100 | BaseCompensationFilingOrg |
| Other Compensation Filing Org | 7610 | OtherCompensationFilingOrg |
| Deferred Comp Filing Org | 12887 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 5913 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 218510 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 190000 | CompReportPrior990FilingOrg |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 20 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1653436 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV AT CONTRIBUTION | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION DOES HAVE MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. THE BOARD HAS A NOMINATING COMMITTEE AND ANY BOARD MEMBER CAN RECOMMEND ANY PARTICULAR INDIVIDUAL TO BE NOMINATED FOR THE SELECTION PROCESS. HOWEVER, THE 5 COMMISSIONERS MUST BE APPROVED BY THE CITY OF COLUMBIA TO SERVE 5 YEAR TERMS. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | DECISIONS ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE GOVERNING BODY. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT COPY OF THE RETURN WAS PROVIDED TO THE BOARD FOR REVIEW VIA E-MAIL. ANY QUESTIONS OR CONCERNS REGARDING THE 990 WERE BROUGHT TO THE ATTENTION AND ADDRESSED BY THE ACCOUNTANTS PREPARING THE 990. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | BY-LAWS ARE REVIEWED ON A REGULAR BASIS WITH THE OFFICERS, DIRECTORS, AND TRUSTEES. THE PRESIDENT AND THE CHAIR OF THE COMMISSION REGULARLY DISCUSS CONFLICT OF INTEREST WITH ALL BOARD MEMBERS TO ENSURE THAT EVERYONE IS IN COMPLIANCE. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD LOOKS AT MARKET AVERAGES FOR PEOPLE IN COMPARABLE POSITIONS, DATA PROVIDED BY THE INDEPENDENT AUDITOR AS WELL AS THE EXECUTIVE DIRECTOR'S PERFORMANCE AGAINST BUDGET AND GOALS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE COLUMBIA ART ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| OTHER EXPENSES | FORM 990, PART IX, LINE 24E | PUBLIC PROGRAMMING 123,886 MEMBERSHIP PROMOTIONS 103,693 EQUIPMENT RENTAL/MAINT. 70,904 POSTAGE & SHIPPING 66,081 EXHIBITIONS 39,869 PRINTING & PUBLICATIONS 37,019 TELEPHONE 34,027 SCHOOL & COMMUNITY OUTREA 27,144 RECEPTIONS 27,093 TRANSACTION FEES 21,981 DUES & EMPLOYEE DEVELOPME 19,571 SUPPLIES 13,113 COLLECTION CARE & CONS. 8,950 PAYROLL FEES 6,735 OTHER EXPENSES 5,420 VEHICLE LEASE 5,138 LIBRARY 4,815 BOARD OF DIRECTORS 4,232 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBIA MUSEUM OF ART COMMISSION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 MAIN STREET | AddressLine1 |
| City | COLUMBIA | City |
| State | SC | State |
| ZIP Code | 29201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | PROC. ART | PrimaryActivities |
| Legal Domicile State | SC | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| COLUMBIA MUSEUM OF ART COMMISSION | ||
| C | 98600 | CMAC ENDOWNMENT CONTRIB |
| COLUMBIA MUSEUM OF ART COMMISSION | ||
| E | 107450 | CMAC LOAN BAL AT 63012 |
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