2023-11-14T07:57:29-06:00 2022-12-31 464485916 GREYROCK ACCOUNTING LLC 135 S MAIN ST STE 600 GREENVILLE SC 296012788 990 2022-01-01 571025453 CHILDREN'S MUSEUM OF THE UPSTATE INC CHIL 8642337755 300 COLLEGE STREET GREENVILLE SC 29601 JEFF MCCOY CHAIR 8642337755 2023-11-10 1 JEFF MCCOY XXX-XX-XXXX 0 ELIZABETH CAMPBELL P01508351 8646627667 2023-11-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAUREN LUNECKAS 300 COLLEGE STREET GREENVILLE SC 29601 3781855 0 X WWW.TCMUPSTATE.ORG X 1995 SC IGNITE A COMMUNITY OF COMPASSIONATE PROBLEM SOLVERS THROUGH INTENTIONAL AND INCLUSIVE PLAY. 12 12 83 119 0 0 2813158 1200775 1210796 2316092 184 12397 107138 127823 4131276 3657087 0 0 0 0 1260249 1567646 0 0 238561 2064893 2359523 3325142 3927169 806134 -270082 28971671 29728389 6867802 7894603 22103869 21833786 IGNITE A COMMUNITY OF COMPASSIONATE PROBLEM SOLVERS THROUGH INTENTIONAL AND INCLUSIVE PLAY. 0 0 3593333 2407663 ADMISSIONS - THIS PROGRAM INCLUDES ALL ASPECTS OF THE VISITOR EXPERIENCE AT THE MUSEUM SUCH AS GENERAL ADMISSION, GROUP/SCHOOL ADMISSION, BIRTHDAY PARTIES, MEMBERSHIPS, EXHIBIT GALLERIES AND AFTER-HOURS ADMISSION. THE MUSEUM WELCOMED APPROXIMATELY 207,570 IN GENERAL ADMISSION VISITORS AND 7,914 IN GROUP/SCHOOL ADMISSION VISITORS FROM 1/1/2022-12/31/2022. IN 2022, TCMU'S OUTREACH PROGRAMS SERVED 10,265 INDIVIDUALS IN OUR UPSTATE COMMUNITY AT DIFFERENT STEAM AND STANDARDS-BASED PROGRAMS. PROGRAMS INCLUDED ELEMENTARY SCHOOL SCIENCE AND LITERACY PROGRAMS, AFTERSCHOOL SUPPORT, AND ACTIVITY TABLES AT FESTIVALS AND COMMUNITY-BASED EVENTS. 3593333 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 20 0 1 83 1 0 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 SC X LAUREN LUNECKAS 8642337755 300 COLLEGE STREET GREENVILLE SC 29601 X BARBARA MANOSKI BOARD MEMBER 1.00 1.00 X 0 0 0 CONNIE JONES PAST CHAIR 1.00 1.00 X X 0 0 0 JEFF MCCOY BOARD CHAIR 1.00 1.00 X 0 0 0 JESSICA RUSTIN BOARD MEMBER 1.00 1.00 X 0 0 0 KIMBRELL BLACKWOOD BOARD MEMBER 1.00 1.00 X 0 0 0 REBECCA FELDMAN BOARD MEMBER 1.00 1.00 X 0 0 0 RILEY BIGNON BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT STEVENS TREASURER 1.00 1.00 X 0 0 0 VINCE GUERRA BOARD MEMBER 1.00 1.00 X 0 0 0 AMANDA LENAR SECRETARY 1.00 1.00 X 0 0 0 CAROL THOMPSON BOARD MEMBER 1.00 1.00 X X 0 0 0 JOHN DAWSON BOARD MEMBER 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 64312 198561 937902 1200775 ADMISSIONS 611710 1361564 1361564 MEMBERSHIPS 900099 560918 560918 EDUCATIONAL PROGRAMS 611710 208612 208612 BIRTHDAY PARTIES 900099 137793 137793 FACILITY REVENUE 900099 26337 26337 20868 20868 2316092 12397 12397 64654 64312 28402 36252 36252 187150 96366 90784 90784 MISCELLANEOUS REVENUE 900099 787 787 787 3657087 2407663 0 48649 123021 108259 1230 13532 1239505 1042788 21517 175200 100903 77352 2291 21260 104217 88828 1703 13686 31967 30273 1630 64 68151 64539 3476 136 93439 88487 4765 187 75193 71208 3835 150 1316932 1290594 25344 994 21367 20234 1090 43 16294 15430 831 33 222847 211036 11365 446 45913 43480 2342 91 MUSEUM PROGRAMS 129248 129248 0 0 OTHER FEES FOR SERVICE 120144 113777 6127 240 DUES & SUBSCRIPTIONS 66660 63127 3400 133 MARKETING 60169 56980 3069 120 91199 77693 1260 12246 3927169 3593333 95275 238561 634118 912385 878036 1054168 213524 129220 308180 0 31045 39393 3342374 983104 1984314 2359270 3900 0 24918554 25233953 28971671 29728389 5110645 5917948 1757157 1976655 6867802 7894603 X 21924369 21833786 179500 0 22103869 21833786 28971671 29728389 X -270082 -1 X 0 1 X 1 0 X 1398713 1183178 1143942 2813158 1200775 7739766 1398713 1183178 1143942 2813158 1200775 7739766 7739766 94126 193 17 184 12397 106917 1287000 56150 787 1343937 9190620 6457541 0.84210 0.85100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: DEBT FORGIVENESS - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. OTHER INCOME - 2018 AMOUNT: $ 1,287,000. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 56,150. 2022 AMOUNT: $ 787. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 987516 987516 84815 73589 11226 2270043 909515 1360528 2359270 INTERCOMPANY TRANSFER 24885554 DEPOSITS 21061 OPERATING RIGHT-OF-USE ASSET 327338 25233953 ACCRUED LIABILITIES 11788 CURRENT PORTION OF LTD 148618 DEFERRED REVENUE 18910 DUE TO TCM ENTERPRISES 1470001 RIGHT-OF-USE ASSET - LEASE LIABILITY 327338 1976655 X PART X, LINE 2: THE MUSEUM ADOPTED THE PROVISIONS OF FASB GUIDANCE ON INCOME TAXES RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS BY PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE MUSEUM'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE MUSEUM, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2022 AND 2021 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. TRICK OR TREAT 43528 20200 23328 9438 WORLD WONDERLAND 33631 20300 13331 3490 2 49661 23812 25849 12366 126820 64312 62508 25294 25294 37214 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND THE EXECUTIVE DIRECTOR SIGN A CODE OF CONDUCT UPON BECOMING A MEMBER OF THE BOARD. PRIOR TO BECOMING A BOARD MEMBER, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED BY THE BOARD. IF A CONFLICT OF INTEREST ARISES DURING A MEMBER'S TIME ON THE BOARD, THE MEMBER WOULD REMOVE THEMSELVES FROM ANY DISCUSSIONS ON ISSUES RELATED TO THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS EMPLOYED BY AND COMPENSATED FOR SERVICES RENDERED AS DETERMINED BY THE BOARD OF DIRECTORS. WHEN DETERMING COMPENSATION FOR EXECUTIVE OFFICERS, THE BOARD OF DIRECTORS FORMS AN AD HOC COMMITTEE TO SET COMPENSATION RECOMMENDATIONS BASED ON MARKET RATES, EXPERIENCE AND PERFORMANCE, AND INDUSTRY STANDARDS. BASED ON THIS INFORMATION, COMPENSATION RECOMMENDATIONS ARE BROUGHT FORTH TO THE BOARD OF DIRECTORS AT LARGE FOR REVIEW, DISCUSSION, AND APPROVAL. THE EXECUTIVE DIRECTOR DOES NOT PARTICIPATE IN ANY COMMITTEE DISCUSSION PERTAINING TO THEIR COMPENSATION., SALARIES FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND CHIEF OF STAFF BASED ON LOCAL, COMPARABLE SALARIES AND SALARY INFORMATION FROM MUSEUMS OF SIMILAR SIZE. THE BOARD REVIEWS PERSONNEL EXPENSES AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS AND RECEIVES UPDATES PERTAINING TO PERSONNEL EXPENSE DURING MONTHLY FINANCIAL REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ONLY SELECT DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING -1. PT XII, LINE 2C THERE WERE NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. TCM ENTERPRISES LLC 300 COLLEGE STREET GREENVILLE SC 29601 371567346 NON-PROFIT REAL ESTATE HOLDING SC 501(C)(2) CHILDREN'S MUSEUM OF THE UPSTATE 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 TCM ENTERPRISES LLC (RENT) K 820000 FMV TCM ENTERPRISES LLC (PAYABLE) E 1470001 FMV