2011-01-11T13:15:55-06:00 2010-08-31 WILSON MARKLE STUCKEY HARDESTY & BOTT 101 LARKSPUR LANDING CIRCLE 200 LARKSPUR CA 949391750 990 2009-09-01 680033227 BAY AREA DISCOVERY MUSEUM BAYA 4153393900 EAST FORT BAKER 557 MCREYNOLDS ROAD SAUSALITO CA 949652614 RICHARD WINEFIELD 4153393900 2010-12-21 1 Michael Smith 4159251120 2010-12-21 2009 2016-02-24 21:20:13Z RICHARD WINEFIELD EAST FORT BAKER 557 MCREYNOLDS ROAD SAUSALITO CA 949652614 4296024 0 X WWW.BAYKIDSMUSEUM.ORG/HOME/ X 1984 CA ENGAGE, DELIGHT, EDUCATE CHILDREN THROUGH EXPLORATION AND CONNECTION WITH LOCAL ENVIRONMENT. 36 36 94 400 0 0 72435 1815364 404517 1752969 1354 3533 51532 -11207 529838 3560659 0 0 377631 2306905 0 870457 260375 2142893 638006 4449798 -108168 -889139 13229017 12284276 580570 524968 12648447 11759308 Engage, delight and educate children through exploration of and connection with the local environment and the diverse communities that live here. 0 0 2441573 1923533 The Museum is a one-of-a-kind indoor and outdoor children's museum at the foot of the Golden Gate Bridge, serving over 265,000 visitors per year on its 7.5-acre Sausalito campus. The Museum is the only children's museum in the U. S. to be located in a national park and its exhibits are admired and emulated by other children's museums nationwide. The Museum is the leading children's museum dedicated to developing childhood creativity and nurturing future generations of creative thinkers and innovators. With this emphasis on creativity through play, the Museum encourages children ages six months to eight years to develop into curious, creative and adventurous lifelong learners and explorers. Museum exhibitions include Tot Spot, an indoor/outdoor multi-sensory experience for toddlers; Art Studios with projects for younger and older children; the 2.5-acre outdoor Lookout Cove; the Wave Workshop science lab; Bay Hall, a simulation of the San Francisco and Oakland ports; Discovery Hall, offering three special exhibitions annually; and the 180-seat Discovery Theatre, Presented by Wells Fargo. In addition to the exhibitions, the Museum offers numerous performance series, including the ethnic dance series World On Stage; cultural festivals including Chinese New Year, Day of the Young Child and Kwanzaa; spring and summer day camps; and drop-in art and science workshops. Over 10,000 schoolchildren visit each year and approximately 30,000 visitors receive discounted or free admission. The Discovery Store offers a wide variety of educational, interactive and fun products. The award-winning birthday parties serve 10,000 visitors each year. 2441573 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 94 1 0 0 0 0 0 1 1 0 0 0 1 1 36 36 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X DARLENE TITUS 4153393900 EAST FORT BAKER 557 MCREYNOLDS ROAD SAUSALITO CA 949652614 BETH GELLES 1.00 X 0 0 0 STEVEN ASHLEY 1.00 X 0 0 0 LILY BEISCHER 1.00 X 0 0 0 DAVID CHUNG 1.00 X 0 0 0 JOHN DICK 1.00 X 0 0 0 KRISTEN KOH GOLDSTEIN 1.00 X 0 0 0 KARYN FLYNN 1.00 X X 0 0 0 HUMBERTO GALLENO 1.00 X 0 0 0 BETH GUMM 1.00 X 0 0 0 SANJAY JAIN 1.00 X 0 0 0 CLAIRE-MARIE LAIDLEY 1.00 X 0 0 0 TRACY LEEDS 1.00 X 0 0 0 LEIGH SHERWOOD MATHES 1.00 X 0 0 0 WILLIAM MCGLASHAN 1.00 X 0 0 0 EVE NIQUETTE 3.00 X X 0 0 0 MELISSA NORRIS 1.00 X 0 0 0 KEITH OGDEN 1.00 X 0 0 0 JOHN PARK 1.00 X X 0 0 0 STEPHEN HOHENRIEDER 1.00 X X 0 0 0 DONNA LORSCH 1.00 X 0 0 0 VARUN MARYA 1.00 X 0 0 0 NICOLE JANIN SHEEHAN 1.00 X 0 0 0 MIKE SMITH 1.00 X 0 0 0 ROBERT THOMPSON 1.00 X 0 0 0 JULIE VLAHOS 1.00 X 0 0 0 RICHARD ALAN YANOWITCH 1.00 X 0 0 0 KAY YUN 1.00 X 0 0 0 RAVI MOHAN 1.00 X 0 0 0 LIBBY MITCHELL 1.00 X 0 0 0 ERNEST CHOW 1.00 X 0 0 0 CIGDEM GENCER 1.00 X 0 0 0 ROBERT GREENE 1.00 X 0 0 0 GRETCHEN WOLFE HANSEN 1.00 X 0 0 0 JAY KERN 1.00 X 0 0 0 JEFFREY RADEMANN 1.00 X 0 0 0 MATHIAS SCHILLING 1.00 X 0 0 0 RICHARD WINEFIELD 40.00 X 174993 0 5328 DARLENE TITUS 40.00 X 17356 0 397 ROBIN KEATING 40.00 X 100792 0 3850 293141 0 9575 2 0 1 0 0 689377 1125987 277869 1815364 MEMBERSHIP DUES 713990 777804 777804 ADMISSION FEES 713990 536845 536845 PROGRAM FEES 713990 438320 438320 1752969 3497 3497 25840 25840 25840 25840 88309 88273 36 36 36 273753 689377 492479 -218726 -218726 325177 154613 170564 170564 CAFE SALES SHARE 722210 11115 11115 11115 3560659 1923533 0 -178238 241562 158948 82614 1764357 848769 629114 286474 154736 70497 56171 28068 146250 66631 53091 26528 19800 19800 212582 127874 84708 100069 31205 68247 617 76232 59178 17039 15 51708 51708 83337 77733 5207 397 6024 6024 703235 380227 157666 165342 44341 44341 UTILITIES 192278 192278 YOUTH MUSEUM EXHIBIT CO 153019 33019 120000 MAINTENANCE AND REPAIRS 108683 7374 101309 EQUIPMENT RENTAL AND MA 83199 83199 MISCELLANEOUS 82162 3084 76904 2174 226224 735982 -787986 278228 4449798 2441573 1137768 870457 491350 891414 935647 568144 321105 87086 15844 16833 53794 34785 119067 85000 18080794 7489779 11292210 10591015 9999 13229017 12284276 193978 177337 386592 347631 580570 524968 X 11701140 11032070 857307 637238 90000 90000 12648447 11759308 13229017 12284276 X 0 1 1 X 0 X 2053770 1744860 2278506 1850548 1815364 9743048 2053770 1744860 2278506 1850548 1815364 9743048 199246 9543802 40541 38345 82587 81615 29337 272425 10015473 10728919 0.95290 0.95660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90967 0 433 0 0 0 91400 90000 0 967 0 0 0 90967 0.00000 0.98470 0.01530 0 0 17169831 7112422 10057409 27999 11598 16401 882964 365759 517205 10591015 3560659 4449798 -889139 0 -889139 3654444 93785 93785 3560659 0 3560659 4543583 93785 93785 4449798 0 4449798 Part V, Line 4: Description of Intended Use of Endowment Funds: Permanently restricted net assets consist of funds from one donor with the income earned on the funds restricted to the Artist-in-Residence program. Part X: Description of Uncertain Tax Positions Under FIN 48: Effective September 1, 2009, the Museum adopted the provisions of Financial Accounting Standards Board (FASB) Interpretation Number 48 (FIN 48), "Accounting for Uncertainty in Income Taxes, An interpretation of FASB [Accounting Standards Codification (ASC) 740]." Those provisions require management of the Museum to consider certain tax positions taken by the Museum. A tax position is a position taken in a previously filed tax return or a position management of the Museum expects to take in a future tax return that figures in measuring current or deferred income tax assets and liabilities for interim or annual periods. A tax position can result in a permanent reduction in income taxes payable, a deferral of income taxes otherwise currently payable to fu-ture years or a change in the expected realizability of deferred tax assets. A tax position also encompasses, but is not limited to: 1. A decision not to file a tax return 2. An allocation or a shift of income between jurisdictions 3. The characterization of income or a decision to exclude reporting taxable income in a return 4. A decision to classify a transaction, entity or other position in a tax return as tax exempt 5. The status of an entity, including its status as a pass-through or tax-exempt entity. Evaluating a tax position requires management of the Museum to determine, for each tax position, whether it is more likely than not that, upon examination by taxing authorities, such authorities will uphold the tax position and, for each more-likely-than-not tax position, determine the highest benefit with a more than 50% likelihood of realization upon ultimate settlement. Accordingly, it is possible that tax positions taken on tax returns and related amounts recognized herein could vary. The Museum files tax returns with the IRS and California. The Museum recognizes interest and penalties related to income taxes and tax positions with interest and income tax expense, respectively. As of and for the year ended August 31, 2010, management of the Museum concluded that interest and penalties related to income taxes and tax positions were not material to the financial position of the Museum. As of August 31, 2010, management of the Museum concluded that there are no tax positions of the Museum where it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the year ending August 31, 2011. As of August 31, 2010, open tax periods subject to future examination by taxing authorities cover periods from September 1, 2006 through August 31, 2010. Management of the Museum concluded that differences between income taxes the Museum measures using the current "tax position" method and the methods the Museum used previously not to be material to the financial position of the Museum, except for the additional disclosures. GALA 621556 452196 169360 63430 72900 4800 229182 DISCOVERY FORUM 226532 226532 44781 20000 11457 1 115042 10649 104393 14429 1450 30050 963130 689377 273753 63430 132110 26250 270689 492479 -218726 X X X X X X 0 0 0 0 0 0 0 0 0 RICHARD WINEFIELD 174993 0 0 0 0 0 0 0 7506 0 182499 0 0 0 X 10 88273 AVERAGE HI/LO MARKET PRI X VARIOUS AUCTION ITEMS 222 189596 ESTIMATE GIVEN BY DONOR 0 0 0 1 Method for Determining Number of Contributors: Part I, Column (b): MEASURED BY THE NUMBER OF SEPARATE SECURITY AND AUCTION ITEM CONTRIBUTIONS RECEIVED. Third Party Use: Part I, Line 32b: THE MUSEUM HIRES PROFESSIONAL AUCTIONEERS TO AUCTION (SELL) NON-CASH ITEMS SOLICITED FOR SALE AT FUNDRAISING EVENTS Form 990, Part VI, Section A, line 8b The Board of Trustees of the Museum approves all actions of its committees. Form 990, Part VI, Section B, line 11 The Finance Committee of the Board of Trustees of the Museum receives and reviews Form 990. Form 990, Part VI, Section B, line 12c To ensure the Museum operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: (a) Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's-length bargaining; (b) Whether partnerships, joint ventures and arrangements with management organizations conform to the written policies of the Museum, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction; and whether the governing documents and policies and procedures of the Museum are compliant with current laws. Form 990, Part VI, Section B, line 15 Compensation Approval Policies. A voting member of the Board who receives compensation, directly or indirectly, from the Museum for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Museum for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the Board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Museum, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for Trustees, Officers and employees, contractors and any other compensation contract or arrangement, in addition to complying with the conflict of interest requirements and policies, the Board or a duly constituted compensation committee of the Board shall also comply with the following additional requirements and procedures: (a) the terms of compensation shall be approved by the Board or compensation committee prior to the first payment of compensation. (b) all members of the Board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation section 53.4958-6(c)(iii), which generally requires that each Board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in section 4958(f)(1) of the Internal Revenue Code and as amplified by section 53.4958-3 of the IRS Regulations): (1) is not the person who is the subject of compensation arrangement, or a family member of such person; (2) is not in an employment relationship subject to the direction or control of the person who is the subject of compensation arrangement; (3) does not receive compensation or other payments subject to approval by the person who is the subject of compensation arrangement; (4) has no material financial interest affected by the compensation arrangement; and (5) does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. (c) the Board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: (1) compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size and purpose and with similar resources; (2) the availability of similar services in the geographic area of this organization; (3) current compensation surveys compiled by independent firms; and (4) actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the Board or Compensation Committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. (d) the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the Board or Compensation Committee that approved the compensation. Such documentation shall include: (1) the terms of the compensation arrangement and the date it was approved; (2) the members of the Board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member; (3) the comparability data obtained and relied upon and how the data was obtained; (4) If the Board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the Board or committee shall record in the minutes of the meeting the basis for its determination; (5) If the Board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the Board or committee meeting; (6) any actions taken with respect to determining if a Board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement); and (7) The minutes of Board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the Board and committee as reasonable, accurate and complete within a reasonable period thereafter, normally prior to or at the next Board or committee meeting following final action on the arrangement by the board or committee. Form 990, Part VI, Section C, line 19 The Museum makes it financial statements available to the public as part of its Annual Report, which is available from the website of the Museum or upon written request. The Museum makes its governing documents and conflict of interest policy available to the public upon written request. FORM 990, PART XI, LINE 2C AUDIT COMMITTEE FINANCIAL STATEMENT REVIEW STATUS THE PROCESS THE MUSEUM USES TO REVIEW ITS FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR.