2013-05-15T14:37:55-05:00 2012-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-07-01 411354181 MINNESOTA CHILDREN'S MUSEUM MINN 6512256001 10 WEST SEVENTH STREET ST PAUL MN 55102 CAROL AEGERTER 6512256001 2013-05-15 1 LARRY ADAMS P01314654 6123764500 2011 2016-02-24 21:20:13Z DIANNE KRIZAN 10 WEST SEVENTH STREET ST PAUL MN 55102 8241228 0 X WWW.MCM.ORG X 1979 MN SPARKING CHILDREN'S LEARNING THROUGH PLAY. 32 32 158 1173 0 0 2079143 4211349 3099038 3340319 274002 181555 283868 218379 5736051 7951602 7617 30902 0 0 3278433 3854194 0 3000 753075 2660730 2794609 5946780 6682705 -210729 1268897 15029599 16076345 1412912 1380837 13616687 14695508 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 1782726 0 825757 EXHIBITS: THE MUSEUM MAINTAINS FIVE PERMANENT GALLERIES DESIGNED TO SPARK CHILDREN'S LEARNING THROUGH PLAY. THEY ENGAGE CHILDREN IN WAYS THAT ARE MULTI-DIMENSIONAL, MULTI-SENSORY AND MULTI-LAYERED, USING DIVERSE OBJECTS, MEDIA, AND MATERIALS. THEY CREATE A STRONG SENSE OF PLACE, WITH OPPORTUNITIES TO "BE" AND "BECOME," USING SLICE-OF-LIFE EXPERIENCES AND REAL-WORLD PROBLEMS TO SOLVE. 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. 1286069 0 2288620 VISITOR / VOLUNTEER SERVICES: WITH TOTAL ATTENDANCE OF 432,245, 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 GALLERY PROGRAMS SUCH AS EXPLORATION STATION, SPARK CART, BIG FUN!, STORY TIME, FAMILY ARTS, AND INVENTOR'S WORKSHOP PROVIDE LEARNING OPPORTUNITIES THROUGH PLAY EACH AT THE MUSEUM. 825314 30902 193492 EDUCATION SERVICES: LITERACY, DISCOVERY OF THE NATURAL ENVIRONMENT, CULTURAL CONNECTIONS, SPIRIT OF INQUIRY AND CREATIVE EXPRESSION ARE THE EDUCATIONAL PROGRAMS OF THE MUSEUM. MORE THAN 63,000 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 SCHOOL CLASSROOMS WITH IN-DEPTH CLASS BOOKINGS THAT GREW BY 150%, REACHING MORE THAN 4,500 INQUISITIVE LEARNERS IN SCHOOLS AND COMMUNITY CENTERS IN THE TWIN CITIES AND BEYOND. 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. FIRST, THEY BEGAN DESIGN AND DEVELOPMENT OF 15 NEW SMART PLAY SPOTS THAT WILL BE INSTALLED ACROSS THE STATE DURING THE NEXT YEAR, ULTIMATELY REACHING MORE THAN 100,000 ADULTS AND CHILDREN A YEAR. SECOND, THE NEW TOURING OF STORYLAND EXHIBIT MADE STOPS IN WORTHINGTON, ELK RIVER, REDWOOD FALLS AND CHISHOLM, SERVING MORE THAN 6,000 VISITORS THROUGHOUT GREATER MINNESOTA. 129061 0 32450 MUSEUM SATELLITE SERVICES: THE MUSEUM'S PLAN FOR SERVING MORE OF MINNESOTA'S CHILDREN THROUGH THE DEVELOPMENT OF A SATELLITE MUSEUM UNFOLDED IN FY12. MINNESOTA CHILDREN'S MUSEUM OF ROCHESTER OPENED IN APRIL 2012. MORE THAN 9,000 CHILDREN AND ADULTS RAN, JUMPED AND EXPLORED THE 5,000 SQ. FT. SPACE DURING ITS FIRST THREE MONTHS OF OPERATIONS. 511168 0 0 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. 640229 32450 4534338 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 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 0 1 43 0 158 1 0 0 0 0 0 1 1 0 0 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 CAROL AEGERTER VP OF FINANCE & ADM 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 BILL MCKINNEY 1.20 X 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 LISA FARRELL 1.20 X 0 0 0 HT FISH 1.20 X 0 0 0 KRISTI FOX 1.20 X 0 0 0 ALLISON GAGE 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 JOY NEWBORG 1.20 X 0 0 0 BETH OPPERMAN 1.20 X 0 0 0 KEN PEKEL 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 RONDA WESCOTT 1.20 X 0 0 0 STEPHEN ZAWOYSKI 1.20 X 0 0 0 DIANNE KRIZAN 40.00 X 172234 0 10538 CAROL AEGERTER 40.00 X 104018 0 10371 276252 0 20909 0 0 1 0 0 197416 1510000 2503933 325689 4211349 MUSEUM ADMISSIONS 900099 1336199 1336199 MEMBERSHIP 900099 984871 984871 EXHIBIT RENTAL INCOME 900099 825757 825757 PROGRAM REVENUE 900099 193492 193492 3340319 93431 93431 31142 31142 8412 0 8412 8412 8412 217476 129352 88124 88124 88124 69882 197416 160274 -90392 -90392 PARKING 900099 260449 260449 VENDING 900099 8768 8768 269217 7951602 3340319 0 399934 30902 30902 280910 56278 168354 56278 2959041 1995768 541758 421515 58377 39557 9430 9390 276324 179413 52303 44608 279542 175477 59149 44916 16585 16585 26125 26125 20000 20000 3000 3000 51408 51408 178610 91417 67274 19919 267864 20931 222851 24082 532573 448712 41500 42361 110816 78443 12226 20147 445977 420535 17818 7624 32171 22311 7292 2568 39367 23573 15794 4891 4050 615 226 567021 529377 25801 11843 37742 23883 8014 5845 EXHIBIT RENTAL FEES 212083 212083 PERMITS, LICENSES, & FE 104801 86713 14376 3712 FURNITURE & EQUIPMENT 73716 58549 3140 12027 STAFF TRAINING 57826 33715 12117 11994 15033 2651 1362 11020 6682705 4534338 1395292 753075 261243 414285 1314237 1591763 1098786 1841599 221735 116646 238423 258738 19575279 12274134 7062714 7301145 4832461 4552169 15029599 16076345 615012 537624 797900 843213 1412912 1380837 X 1796400 2077116 7658534 8456639 4161753 4161753 13616687 14695508 15029599 16076345 X 1268897 -190076 X 0 1 1 X 0 X 2367807 1423246 3083707 2096258 4071010 13042028 2367807 1423246 3083707 2096258 4071010 13042028 2162072 10879956 224517 129784 88472 89729 132985 665487 342005 170788 172355 202709 269217 1157074 14864589 15506575 0.73190 0.84350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME PARKING VENDING RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 20000 0 0 20000 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: DURING THE FISCAL PERIOD JULY 1, 2011 TO JUNE 30, 2012 THE MINNESOTA CHILDREN'S MUSEUM UNDERTOOK CERTAIN LOBBYING ACTIVITIES WITH LEGISLATORS FROM THE STATE OF MINNESOTA IN AN ATTEMPT TO OBTAIN FUNDING FROM THE STATE FOR MUSEUM OPERATIONS. THESE CONTACTS WERE MADE BY THE MUSEUM'S PRESIDENT, DIANNE KRIZAN. NO ADDITIONAL COMPENSATION WAS RECEIVED FOR THESE ACTIVITIES (OTHER THAN NORMAL COMPENSATION). IT IS ESTIMATED THAT THE PRESIDENT SPENT APPROXIMATELY 50 HOURS OF HER TIME ON THESE ACTIVITIES DURING THE FISCAL YEAR ENDING JUNE 30, 2012. ADDITIONAL SUPPORT CONTACTING LEGISLATORS WAS PROVIDED BY THE FIRM OF EWALD CONSULTING. FEES PAID TO EWALD CONSULTING TOTALED $20,000 FOR SERVICES DURING THE FISCAL YEAR ENDING JUNE 30, 2012. 4832461 0 -11408 0 217476 51408 4552169 4146547 0 967915 0 235066 46935 4832461 3749116 0 440238 0 0 42807 4146547 5080377 0 -1125246 0 163648 42367 3749116 0.00000 0.91420 0.08580 0 0 8975712 3926786 5048926 1294085 1079598 214487 9305482 7267750 2037732 7301145 INVESTMENT IN ST. PAUL FOUNDATION 3054036 F INVESTMENT IN MINNEAPOLIS FOUNDATION 1498133 F 4552169 7951602 6682705 1268897 -190076 -190076 1078821 7862830 -190076 24215 128497 -37364 7900194 51408 51408 7951602 6784009 24215 128497 152712 6631297 51408 51408 6682705 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2009 THROUGH JUNE 30, 2012. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES, NET OF DIRECT BENEFIT 128,497. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES, NET OF DIRECT BENEFIT 128,497. GALA 267298 197416 69882 32862 10555 62045 2000 52812 267298 197416 69882 32862 10555 62045 2000 52812 160274 -90392 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 147234 0 25000 0 0 0 3220 0 7318 0 182772 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 1 7744 FMV STOCK QUOTE X SPECIAL EVENT DONATIONS 5 32862 X MISC SUPPLIES FOR PROGRAM ACTIVITIES 18 285083 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): SCHEDULE M, PART 1, 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 COMMITTEE 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 COMMITTE 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 VP OF FINANCE, AND THEN FORWARDED WITH RECOMMENDATION TO THE BOARD OF DIRECTOR'S FINANCE COMMITTEE FOR 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) DETERMINES THE COMPENSATION OF THE PRESIDENT, DIRECTORS, AND KEY EMPLOYEES. A COMPARABILITY STUDY AND / OR OTHER RESOURCES ARE USED AS NEEDED TO DETERMINE APPROPRIATE LEVELS OF COMPENSATION. AN INDEPENDENT STUDY WAS COMPLETED BY MCGLADREY PULLEN IN 2004 AND UPDATED USING HRMCO AND COUNCIL OF NON-PROFITS SALARY SURVEYS IN 2012. A COMPREHENSIVE COMPENSATION ANALYSIS WAS COMPLETED IN MARCH 2013 FOR ALL POSITIONS USING 2011 AND 2012 SALARY SURVEYS FROM ACHRA, TRUSIGHT, ASSOCIATION OF CHILDREN'S MUSEUMS AND COUNCIL OF NONPROFITS. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -190,076.