2023-06-19T13:35:48-05:00 2022-12-31 FORVIS LLP 1120 S 101ST ST STE 410 OMAHA NE 681241088 990 2022-01-01 470594056 OMAHA CHILDREN'S MUSEUM % JUSTIN SNODGRASS OMAH 4023426164 500 SOUTH 20TH STREET OMAHA NE 68102 FAWN TAYLOR CHIEF EXECUTIVE OFFI 4023426164 2023-11-15 true FAWN TAYLOR 999009999 KATHERINE D DETTMANN P01261600 4023921040 3 2022 2023-04-26 12:10:37Z FAWN TAYLOR 500 SOUTH 20TH STREET OMAHA NE 68102 5063340 false X WWW.OCM.ORG X 1976 NE THE UNDERLYING MISSION OF THE ORGANIZATION IS TO ENGAGE CHILDREN'S IMAGINATIONS AND CREATE EXCITEMENT ABOUT LEARNING. 21 21 142 75 13017 3186861 1609489 1946956 2622434 -151178 24265 265361 389441 5248000 4645629 0 0 0 0 2269018 2860750 0 0 348615 2008287 2375154 4277305 5235904 970695 -590275 7410778 6907130 994999 1167258 6415779 5739872 X OPERATION OF A CHILDREN'S MUSEUM IN OMAHA, NEBRASKA. SEE SCHEDULE O FOR ADDITIONAL INFORMATION ABOUT THE OMAHA CHILDREN'S MUSEUM. false false 4016609 2904889 OMAHA CHILDREN'S MUSEUM IS A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES CHILDREN AND FAMILIES OPPORTUNITIES TO CHALLENGE THEMSELVES, DISCOVER HOW THE WORLD WORKS AND LEARN THROUGH PLAY. THE MISSION OF THE OMAHA CHILDREN'S MUSEUM IS TO ENGAGE THE IMAGINATION AND CREATE EXCITEMENT ABOUT LEARNING. THE MUSEUM'S NEARLY 40,000 SQUARE FEET OF EXHIBITS INCLUDE THE CHARLIE CAMPBELL SCIENCE AND TECHNOLOGY CENTER, ART SMART CENTER, TINKER SPACE, AND THE IMAGINATION PLAYGROUND - AN AREA DEVOTED TO EARLY CHILDHOOD DEVELOPMENT. IN ADDITION TO PERMANENT EXHIBITS, OMAHA CHILDREN'S MUSEUM OFFERS EDUCATIONAL PROGRAMS IN ARTS AND SCIENCE AS WELL AS TRAVELING EXHIBITIONS, FIELD TRIPS, OUTREACH PROGRAMS, SUMMER CAMPS, AND EARLY CHILDHOOD PROGRAMS. THE MUSEUM OFFERS AMENITIES SUCH AS A MISSION-RELATED GIFT STORE, CAROUSEL, TRAIN, FOOD SERVICE, PICNIC AREAS, AND OTHER FAMILY AMENITIES. PICNIC AREAS, AND OTHER FAMILY AMENITIES. 4016609 true true false false false false false true false true true false false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 17 0 142 true true true false false false false true true false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false NE X JUSTIN SNODGRASS 4023426164 500 SOUTH 20TH STREET OMAHA NE 68102 X MATT ORAND CHIEF OPERATING OFFICER 40.0 0.0 X 119198 0 8045 JUSTIN SNODGRASS CHIEF FINANCIAL OFFICER 40.0 0.0 X 112077 0 11354 MICHELLE CHARTRAND CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 111732 0 2063 FAWN TAYLOR CHIEF EXECUTIVE OFFICER 40.0 0.0 X X 17707 0 0 ANDREA OSWALD BOARD MEMBER 1.0 0.0 X 0 0 0 ANNE KARABON BOARD MEMBER 1.0 0.0 X 0 0 0 CAROLYN SUTTON BOARD MEMBER 1.0 0.0 X 0 0 0 CHUCK CAMPBELL BOARD MEMBER 1.0 0.0 X 0 0 0 DANA WASHINGTON BOARD MEMBER 1.0 0.0 X 0 0 0 FATIMA KHAN BOARD MEMBER 1.0 0.0 X 0 0 0 GINA BARTLETT BOARD MEMBER 1.0 0.0 X 0 0 0 HELMUT BRUGMAN SECRETARY/BOARD MEMBER 2.0 0.0 X X 0 0 0 JAMES NOLAN TREASURER/BOARD MEMBER 2.0 0.0 X X 0 0 0 JEN WULF BOARD MEMBER 1.0 0.0 X 0 0 0 JULIO AGUIRRE BOARD MEMBER 1.0 0.0 X 0 0 0 MATT BREUNSBACH BOARD MEMBER 1.0 0.0 X 0 0 0 MEAGHAN FITZGERALD WALLS BOARD MEMBER 1.0 0.0 X 0 0 0 MIKE KELLEY BOARD MEMBER 1.0 0.0 X 0 0 0 NICHELLE HORTON-BROWN BOARD MEMBER 1.0 0.0 X 0 0 0 ROB MAGLINGER BOARD MEMBER 1.0 0.0 X 0 0 0 SANDY PARKER BOARD MEMBER 1.0 0.0 X 0 0 0 SARA WACHTER BOARD MEMBER 1.0 0.0 X 0 0 0 SHERMAN WILLIS PRESIDENT/BOARD MEMBER 2.0 0.0 X X 0 0 0 STEVE ERECKSON BOARD MEMBER 1.0 0.0 X 0 0 0 360714 0 21462 3 false false false 0 288568 577408 743513 35000 1609489 Admission Sales 611710 1276268 1276268 Membership Sales 611710 819206 819206 Event and Program Revenue 611710 255636 255636 Ride Income 611710 247499 247499 Other Program Service Revenue 611710 23825 23825 2622434 23377 23377 0 0 169180 169180 0 169180 169180 1400 512 888 888 888 19260 288568 93583 -74323 0 0 0 609130 323616 285514 272497 13017 Miscellaneous Income 900099 9070 9070 9070 4645629 2904889 13017 192557 X 0 0 0 0 364469 276452 52562 35455 0 2122116 1623158 293554 205404 17057 9552 4776 2729 157221 112388 33511 11322 199887 142620 38138 19129 0 0 32650 32650 0 0 0 276796 84046 192750 198469 198359 110 114049 54006 12791 47252 91603 59067 20159 12377 0 245963 192671 51242 2050 20118 10932 6561 2625 0 11634 8144 2327 1163 299 299 0 550776 431441 114745 4590 0 Repairs and maintenance 171963 171963 SALES TAX 219012 215104 3908 MISCELLANEOUS EXP. 34012 29273 2803 1936 Exhibit Expense 165315 165315 242495 232118 7904 2473 5235904 4016609 870680 348615 4020 4000 2265914 1729716 556993 174447 0 0 0 0 0 0 0 0 65824 79390 42932 42263 14467733 10315365 3926152 4152368 537343 456536 0 0 0 0 0 0 11600 268410 7410778 6907130 386073 447591 0 0 608926 719667 0 0 0 0 0 0 0 0 0 0 0 0 994999 1167258 X 5939782 5417645 475997 322227 6415779 5739872 7410778 6907130 -590275 -85632 X true X true X true false X 1537725 1480596 2750793 3186861 1609489 10565464 0 0 1537725 1480596 2750793 3186861 1609489 10565464 539159 10026305 165041 166940 87567 131884 192557 743989 4890 1391 -1281 -40 458 5418 45531 245 9071 54847 11369718 12787934 0.88184 0.88572 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11600 X X false 537343 -77095 3712 456536 121526 400000 16535 718 537343 108653 13689 816 121526 92560 16873 780 108653 97870 -4581 729 92560 1.00000 true false 256172 256172 7896079 5226326 2669753 5504086 4770283 733803 811396 318756 492640 4152368 4977708 -85632 417711 332079 4645629 4645629 5653615 417711 417711 5235904 5235904 SCHEDULE D, PART III, LINE 4 OMAHA CHILDREN'S MUSEUM HOLDS A COLLECTION OF ART, WHICH INCLUDES PIECES CREATED BY LOCALLY AND NATIONALLY RECOGNIZED ARTISTS. THE ART COLLECTION FURTHERS THE ORGANIZATION'S MISSION BY ENGAGING THE IMAGINATION AND CREATING AN EXCITEMENT ABOUT LEARNING. MANY OF THE ART PIECES ARE INTERACTIVE IN NATURE, ALLOWING CHILDREN AND ACCOMPANYING ADULTS TO TOUCH THE ART, WHICH IS UNUSUAL IN MORE TRADITIONAL SETTINGS. INHERENT IN THE ORGANIZATION'S MISSION IS THE BELIEF THAT IN ORDER FOR CREATIVITY TO FLOURISH AND IMAGINATION TO TAKE HOLD, CHILDREN MUST BE EXPOSED TO ART AT A VERY YOUNG AGE. SCHEDULE D, PART V, LINE 4 THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO GENERATE A TOTAL RETURN TO FUND APPROVED DISTRIBUTIONS FOR INCLUSION IN EACH ANNUAL BUDGET AND TO GROW THE ASSETS OF THE ENDOWMENT TO OFFSET INFLATION AND GENERATE INCREASING LEVELS OF POTENTIAL DISTRIBUTIONS TO MEET FUTURE NEEDS. PART X, LINE 2 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. PART XI, LINE 2D DIRECT EXPENSES - COST OF GOODS SOLD 323,616 DIRECT EXPENSES - FUNDRAISING EVENTS 93,583 LOSS ON DISPOSAL OF PROPERTY 512 ---------- TOTAL EXPENSES REPORTED WITH REVENUES 417,711 PART XII, LINE 2D DIRECT EXPENSES - COST OF GOODS SOLD 323,616 DIRECT EXPENSES - FUNDRAISING EVENTS 93,583 LOSS ON DISPOSAL OF PROPERTY 512 ---------- TOTAL EXPENSES REPORTED WITH REVENUES 417,711 FOR THE KIDS 307828 288568 19260 12677 36563 44342 0 307828 288568 19260 12677 36563 44342 93582 -74322 X MUSEUM SUPPLIES 1 35000 SELLING PRICE false false false FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S AUDIT FIRM AND WAS REVIEWED FOR ACCURACY BY THE CHIEF FINANCIAL OFFICER AND FINANCE COMMITTEE. ANY CHANGES WERE MADE APPROPRIATELY PRIOR TO FILING THE RETURN, AND THE RETURN WAS PRESENTED TO THE ENTIRE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO BOARD MEMBERS, OFFICERS, AND EMPLOYEES. EACH INDIVIDUAL IS REQUIRED TO MAKE DISCLOSURES THROUGHOUT THE YEAR AS SITUATIONS ARISE. DISCLOSURES INVOLVING EMPLOYEES ARE MADE TO THE EXECUTIVE DIRECTOR AND/OR BOARD PRESIDENT WHO DETERMINES WHETHER A MATERIAL CONFLICT EXISTS. IF SUCH A CONFLICT EXISTS, THE SITUATION IS BROUGHT TO THE ATTENTION OF THE BOARD PRESIDENT. DISCLOSURES INVOLVING BOARD MEMBERS ARE MADE TO THE BOARD PRESIDENT. IF A MATERIAL CONFLICT EXISTS, THE BOARD PRESIDENT NOTIFIES ALL BOARD MEMBERS WHO ASSESS WHETHER ANY CONTEMPLATED TRANSACTIONS ARE FAIR AND REASONABLE TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS RESPONSIBLE FOR ESTABLISHING THE EXECUTIVE DIRECTOR'S COMPENSATION, INCLUDING ANY BONUSES OR ANNUAL ADJUSTMENTS. THIS IS DONE ANNUALLY AND WAS LAST PERFORMED IN DECEMBER 2022. DURING THIS PROCESS, THE BOARD REVIEWED COMPARABLE DATA FROM SIMILAR ORGANIZATIONS USING THE NONPROFIT ASSOCIATION OF THE MIDLAND'S SALARY AND BENEFIT SURVEY. FORM 990, PART VI, SECTION B, LINE 15B THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION OF ALL KEY EMPLOYEES ANNUALLY, AS WELL AS DURING THE ANNUAL BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS PERTAINING TO THE GOVERNING BODY, INCLUDING BOARD MINUTES, AS WELL AS THE ORGANIZATION'S WRITTEN POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, SCHEDULE M, PART I, LINE 31 THE ORGANIZATION DOES NOT HAVE A WRITTEN GIFT ACCEPTANCE POLICY, BUT THE MANAGEMENT TEAM DISCUSSES ANY NONSTANDARD CONTRIBUTIONS TO DETERMINE WHETHER THE ITEMS ARE CONGRUENT WITH THE ORGANIZATION'S EXEMPT PURPOSE. FORM 990, PART IX, LINE 24E PROGRAM SERVICE MANAGEMENT & FUNDRAISING EXPENSE EXPENSE GENERAL EXPENSE --------------------------------- ------------------------------------- DUES & SUBSCRIPTIONS 16,562 5,748 2,430 FEES & CHARGES 95,724 1,429 0 SPECIAL EVENTS EXP. 26,718 0 0 SUPPLIES 93,114 727 43 ----------------- --------------- ----------------- TOTAL 232,118 7,904 2,473 FORM 990, PART III, QUESTION 1 OMAHA CHILDREN'S MUSEUM IS A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES CHILDREN AND FAMILIES OPPORTUNITIES TO CHALLENGE THEMSELVES, DISCOVER HOW THE WORLD WORKS AND LEARN THROUGH PLAY. THE MISSION OF THE OMAHA CHILDREN'S MUSEUM IS TO ENGAGE THE IMAGINATION AND CREATE EXCITEMENT ABOUT LEARNING. THE MUSEUM'S NEARLY 40,000 SQUARE FEET OF EXHIBITS INCLUDE THE CHARLIE CAMPBELL SCIENCE AND TECHNOLOGY CENTER, ART SMART CENTER, TINKER SPACE, AND THE IMAGINATION PLAYGROUND - AN AREA DEVOTED TO EARLY CHILDHOOD DEVELOPMENT. IN ADDITION TO PERMANENT EXHIBITS, OMAHA CHILDREN'S MUSEUM OFFERS EDUCATIONAL PROGRAMS IN ARTS AND SCIENCE AS WELL AS TRAVELING EXHIBITIONS, FIELD TRIPS, OUTREACH PROGRAMS, SUMMER CAMPS, AND EARLY CHILDHOOD PROGRAMS. THE MUSEUM OFFERS AMENITIES SUCH AS A MISSION-RELATED GIFT STORE, CAROUSEL, TRAIN, AND FOOD SERVICE, PICNIC AREAS, AND OTHER FAMILY AMENITIES.