2013-10-30T14:00:09-05:00 2012-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2012-01-01 310931317 THE CHILDREN'S MUSEUM GUILD INC CHIL 3173343322 3000 North Meridian Street Indianapolis IN 462084716 ALLI STITLE 2013-10-22 true Kenneth J Keber P00240883 3175698989 2012 2016-03-07 17:11:31Z ALLI STITLE 3000 N Meridian Street Indianapolis IN 46208 1094635 false X WWW.CHILDRENSMUSEUM.ORG/MUSEUM-GUILD X 1978 IN THE CHILDREN'S MUSEUM GUILD, INC. IS AN INDEPENDENT VOLUNTEER ORGANIZATION COMMITTED TO HELP PROMOTE AND SUPPORT THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. THROUGH FUND-RAISING PROJECTS AND VOLUNTEER ASSISTANCE. 9 9 0 100 0 0 583499 686041 17308 16451 450 233 18153 -144475 619410 558250 772600 488910 0 0 0 0 0 0 0 25816 42088 798416 530998 -179006 27252 140258 167510 0 0 140258 167510 X THE CHILDREN'S MUSEUM GUILD, INC. IS AN INDEPENDENT VOLUNTEER ORGANIZATION COMMITTED TO HELP PROMOTE AND SUPPORT THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. THROUGH FUND-RAISING PROJECTS AND VOLUNTEER ASSISTANCE. false false 530998 488910 16451 THE CHILDREN'S MUSEUM GUILD, INC. (THE GUILD) WAS FOUNDED TO SUPPORT THE CHILDREN'S MUSEUM OF INDIANAPOLIS (THE MUSEUM). THE GUILD IS INVOLVED IN SEVERAL PROJECTS TO HELP RAISE FUNDS FOR THE CHILDREN'S MUSEUM OF INDIANAPOLIS. IN ADDITION, THE ORGANIZATION HAS MANY INITIATIVES THAT PROMOTE THE MUSEUM AND FURTHER THE MISSION OF THE MUSEUM BY CONNECTING CHILDREN IN THE COMMUNITY WITH PARTS OF THE MUSEUM. (CONTINUED ON SCHEDULE O) 530998 true true false false false false false false false false false false false false true false true false false false false false false true false false true false false false false false false false false false false true false false false false true false false false false true 0 0 0 false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true false false false false false IN X E Andrew Bawel 3173343322 3000 N Meridian Street Indianapolis IN 462084716 X ALLI STITLE 1.00 X X 0 0 0 ANNE STEINBERG 1.00 40.00 X X 0 66848 575 BETH CARDOZO 1.00 X X 0 0 0 JENNIFER POPE BAKER 1.00 X X 0 0 0 JILL LACY 1.00 X X 0 0 0 KIM LEONARD 1.00 X X 0 0 0 KRISTI GAYNOR 1.00 X X 0 0 0 MELANIE FITZGERALD 1.00 X X 0 0 0 MELISSA DUFFY 1.00 X X 0 0 0 MYRA MARIANI 1.00 X X 0 0 0 CASSIE HICKS 1.00 X 0 0 0 DIANA DAVIS 1.00 X 0 0 0 JENNY PRATT 1.00 X 0 0 0 JULIE DAVIS 1.00 X 0 0 0 THERESA PATTERSON 1.00 X 0 0 0 0 66848 575 0 false false false 0 22725 663316 423924 686041 MEMBERSHIP EVENTS 900099 16451 16451 0 0 0 0 0 0 0 0 16451 233 233 0 0 0 0 0 0 0 0 391910 663316 536385 -144475 -144475 0 0 0 0 0 0 0 0 0 0 558250 16451 0 -144242 488910 488910 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20033 20033 0 0 3999 3999 0 0 0 0 0 0 0 CHILDREN'S LITERACY 5059 5059 12997 12997 0 0 530998 530998 0 0 0 56947 50973 51949 113936 31362 2240 0 0 361 0 0 0 0 0 0 0 0 0 0 140258 167510 0 0 0 0 0 X 140258 167510 140258 167510 140258 167510 27252 0 X false true X true false X X X false false false THE CHILDREN'S MUSEUM OF INDIANAPOLIS INC 350867985 7 true true true 488910 1 488910 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 X FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE CHILDREN'S MUSEUM GUILD, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. BELOW IS THE TEXT OF THE FIN 48 FOOTNOTE FROM THOSE CONSOLIDATED FINANCIAL STATEMENTS: THE MUSEUM AND GUILD ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (IRC) AND IS NOT CONSIDERED TO BE PRIVATE MUSEUMS. SIDNEY LLC AND TREX LLC ARE SINGLE MEMBER LLC'S WHOSE SINGLE MEMBER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. THE FOLLOWING NON-INCOME TAXES WERE PAID OR REMITTED BY THE MUSEUM AND CONSOLIDATING ENTITIES IN 2012 AND 2011: PROPERTY TAXES OF $45,000 AND SALES TAXES COLLECTED AND REMITTED OF $163,000. AS OF DECEMBER 31, 2012 AND 2011, THE MUSEUM HAS RECORDED A TAX LIABILITY OF $100,000 IN 2012 AND 2011 IN RELATION TO UNRELATED BUSINESS INCOME TAXES. THE TAX EXPENSE IS RECORDED IN NET INVESTMENT RETURNS ON THE STATEMENT OF ACTIVITIES. CURRENT ACCOUNTING STANDARDS REQUIRE THE MUSEUM TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, MANAGEMENT HAS DETERMINED THAT THE MUSEUM DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE MUSEUM'S FINANCIAL STATEMENTS. THE MUSEUM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE MUSEUM IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2009. THE MUSEUM RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE MUSEUM DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2012 AND 2011. HAUNTED HOUSE 1055226 663316 391910 536385 0 0 1055226 663316 391910 0 0 0 0 0 536385 536385 -144475 true THE CHILDREN'S MUSEUM OF INDIANAPOLIS 3000 N MERIDIAN STREET INDIANAPOLIS IN 46208 350867985 501(C)(3) 488910 0 N/A N/A ANNUAL PROGRAM SUPPORT 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FUNDS ARE GRANTED TO THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC., A QUALIFYING IRC SECTION 501(C)(3) EXEMPT ORGANIZATION, TO SUPPORT THE PROGRAMS AND MISSION OF THE MUSEUM. GRANT FUNDS CAN BE USED FOR ANY MUSEUM PROGRAM AND THEREFORE THE MONITORING OF GRANT FUNDS IS NOT NECESSARY. X FOOD 35 137465 MARKET VALUE X SUPPLIES 22 41168 MARKET VALUE X GIFTS/AWARDS 57 245291 MARKET VALUE 0 false false false Explanations of reporting method for number of contributions Schedule M, Part I OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=FOOD NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=SUPPLIES NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=GIFTS/AWARDS NUMBER OF CONTRIBUTIONS PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED FROM PART III) FORM 990, PART III, LINE 4A THE ACTIVITIES BELOW ARE CONDUCTED SOLELY BY VOLUNTEERS. (1) HAUNTED HOUSE: ACTIVE GUILD MEMBERS ARE REQUIRED TO SERVE ON ONE OF SEVERAL HAUNTED HOUSE COMMITTEES, WHICH ARE RESPONSIBLE FOR EVERY ASPECT OF THE HAUNTED HOUSE, FROM CREATING THE THEME, TO SEWING COSTUMES AND COORDINATING PUBLICITY. THROUGH THE HAUNTED HOUSE, THE GUILD HAS RAISED OVER $9 MILLION FOR THE MUSEUM SINCE IT STARTED. OVER 62,000 VISITORS DARE TO CROSS THE HAUNTED HOUSE THRESHOLD ANNUALLY. (2) COMMUNITY OUTREACH: THE OUTREACH COMMITTEE IS COMPRISED OF FOUR TEAMS OF THREE PEOPLE. THE TEAMS MAKE MONTHLY VISITS TO AREA COMMUNITY CENTERS AND SHELTERS TO BRING A LITTLE OF THE CHILDREN'S MUSEUM TO ILL CHILDREN AGES 5 TO 13 YEARS OLD. (3) REACH FOR THE STARS: THE GUILD COORDINATES AND FUNDS THIS SCHOLARSHIP PROGRAM FOR MUSEUM YOUTH VOLUNTEERS. INTERESTED YOUTH APPLY AND ARE INTERVIEWED BY A PANEL OF JUDGES. THIS IS FUNDED THROUGH THE ANNUAL SUPPORT PROVIDED TO THE MUSEUM. (4) SPECIAL EXHIBIT GALLERY 3: THIS CENTER, WHICH OPENED IN JANUARY 1999, IS DESIGNED TO FOSTER CREATIVITY IN CHILDREN. TWICE A MONTH, COMMITTEE MEMBERS WORK WITH CHILDREN IN THE CENTER. (5) STRATEGIC PLANNING: COMPOSED OF ACTIVE AND ASSOCIATE GUILD MEMBERS, THE STRATEGIC PLANNING GROUP WORKS ON FUTURE PLANNING FOR THE GUILD AND EVALUATES IDEAS FOR POSSIBLE FUND RAISERS. THIS COMMITTEE IS A THINK TANK FOR ISSUES OF IMPORTANCE TO ALL GUILD MEMBERS. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE CHILDREN'S MUSEUM GUILD, INC. HAS TWO DIFFERENT TYPES OF MEMBERS. ONE TYPE OF MEMBERS INCLUDES WOMEN WHO JOIN THE GUILD MEMBERSHIP IN ORDER TO SUPPORT THE EXEMPT PURPOSE AND PROGRAMS OF THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. THESE MEMBERS HAVE FIVE CLASSES OF MEMBERSHIP: (1) ACTIVE (2) ASSOCIATE (3) LIFETIME ASSOCIATE (4) EXTENDED ACTIVE AND (5) INACTIVE. ALL CLASSES OF MEMBERSHIP EXCEPT INACTIVE HAVE ALL THE PRIVILEGES OF MEMBERSHIP INCLUDING, BUT NOT LIMITED TO, VOTING ON THE ELECTION OF THE BOARD OF DIRECTORS AND VOTING ON QUESTIONS COMING BEFORE THE MEMBERSHIP. THE OTHER TYPE OF MEMBER IS THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. WHICH IS CONSIDERED A MEMBER BECAUSE IT HAS THE RIGHT TO RECEIVE ASSETS UPON DISSOLUTION. THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. DOES NOT HAVE A VOTE AT BOARD MEETINGS AND CANNOT ELECT MEMBERS TO THE BOARD. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a SEE NARRATIVE ABOVE FOR PART VI, LINE 6. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b THE CHILDREN'S MUSEUM GUILD, INC. HAS TWO DIFFERENT TYPES OF MEMBERS. ONE TYPE OF MEMBERS INCLUDES WOMEN WHO JOIN THE GUILD MEMBERSHIP IN ORDER TO SUPPORT THE EXEMPT PURPOSE AND PROGRAMS OF THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. THESE MEMBERS HAVE THE RIGHT TO VOTE ON QUESTIONS COMING BEFORE THE MEMBERSHIP, INCLUDING THE SLATE OF CANDIDATES FOR THE BOARD OF DIRECTORS AND CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE COMPLETED FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS OF THE CHILDREN'S MUSEUM GUILD FOR REVIEW PRIOR TO FILING. THE FORM 990 IS ALSO REVIEWED WITH THE ORGANIZATION'S TAX ADVISORS AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO FILING WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c EVERY MEMBER OF THE BOARD SIGNS A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE QUESTIONNAIRES ARE REVIEWED BY THE PRESIDENT OF THE BOARD. ANYONE WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ABSTAINS FROM VOTING ON MATTERS RELATED TO THE CONFLICT. PROCESS USED TO ESTABLISH COMPENSATION OF OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, LINE 15 THE CHILDREN'S MUSEUM GUILD DOES NOT HAVE TOP MANAGEMENT OFFICIALS, OTHER OFFICERS, OR KEY EMPLOYEES THAT RECEIVE COMPENSATION FROM THE ORGANIZATION. THEREFORE, QUESTIONS 15A AND 15B DO NOT APPLY AND HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE IRS INSTRUCTIONS. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES FORM 990, PART VII, SECTION A, LINE 1A DURING 2012, ANNE STEINBERG WAS PRESIDENT OF THE CHILDREN'S MUSEUM GUILD'S (GUILD) BOARD OF DIRECTORS FOR TWO MONTHS, AND WAS ALSO AN EMPLOYEE OF THE CHILDREN'S MUSEUM OF INDIANAPOLIS (MUSEUM), A RELATED ORGANIZATION. COMPENSATION REPORTED IN PART VII IS FOR HER SERVICES AS A FULL-TIME EMPLOYEE OF THE MUSEUM, RATHER THAN FOR HER SERVICES AS A MEMBER OF THE GUILD'S BOARD OF DIRECTORS. ANNE STEINBERG IS NOT AN OFFICER, BOARD MEMBER, OR KEY EMPLOYEE OF THE MUSEUM, AND HAS NO CONFLICT OF INTEREST IN MATTERS AFFECTING HER SERVICES AS PRESIDENT OF THE GUILD BOARD OF DIRECTORS. Number of contributions or items contributed. Schedule M, part I, column (b), Line other=SUPPLIES NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=GIFTS/AWARDS NUMBER OF CONTRIBUTIONS WRITTEN WHISTLEBLOWER & DOCUMENT RETENTION AND DESTRUCTION POLICIES FORM 990, PART VI, SECTION B, LINES 13-14 ALTHOUGH THE ORGANIZATION DID NOT HAVE A WRITTEN WHISTLEBLOWER OR WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY AT DECEMBER 31, 2012, THE ORGANIZATION'S BOARD OF DIRECTORS IS IN THE PROCESS OF DRAFTING AND IMPLEMENTING THESE POLICIES FOR THE YEAR ENDED DECEMBER 31, 2013. THE CHILDREN'S MUSEUM OF INDIANAPOLIS INC 3000 NORTH MERIDIAN STREET INDIANAPOLIS IN 46208 OPERATE A CHILDREN'S MUSEUM IN 501(C)(3) 7 NA false false true false false false false false false false false false true false true true false true false false