2024-03-12T12:23:03-05:00 2023-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2022-07-01 823982274 CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE CHIL 4123225058 10 CHILDRENS WAY PITTSBURGH PA 15212 CHRISTINE KOEBLEY TREASURER 4123225058 2024-02-29 1 CHRISTINE KOEBLEY 999009999 0 SARAH R PIOT P01358891 4122613644 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID PAYNE 10 CHILDRENS WAY PITTSBURGH PA 15212 240014 0 X PITTSBURGHKIDS.ORG X 2018 PA TO ASSIST PITTSBURGH CHILDREN'S MUSEUM IN ITS MISSION. 5 4 0 4 0 0 0 0 240000 240000 20 14 0 0 240020 240014 0 0 0 0 0 0 0 0 0 844658 844657 844658 844657 -604638 -604643 22627398 23377709 9140000 10494954 13487398 12882755 THE CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE ASSISTS PITTSBURGH CHILDREN'S MUSEUM IN ITS MISSION BY DIRECTLY SUPPORTING THE ACTIVITIES AND EXEMPT PURPOSE OF THE MUSEUM. 0 0 844657 240000 THE CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE ASSISTS PITTSBURGH CHILDREN'S MUSEUM IN ITS MISSION BY DIRECTLY SUPPORTING THE ACTIVITIES AND EXEMPT PURPOSE OF THE MUSEUM. 844657 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 PA X X CHRISTINE KOEBLEY 4123225058 10 CHILDRENS WAY ALLEGHENY SQUARE PITTSBURGH PA 152125250 CHRISTINE KOEBLEY TREASURER 0.25 40.00 X X 0 133333 22932 DAVID PAYNE CHAIRMAN 0.25 0.00 X X 0 0 0 MELISSA BIZYAK VICE CHAIRMAN 0.25 1.00 X X 0 0 0 BRUCE COLEMAN SECRETARY 0.25 0.00 X X 0 0 0 LARRY BERGER MEMBER 0.25 0.00 X 0 0 0 0 133333 22932 1 0 1 0 0 RENT FROM MUSEUMLAB 900099 240000 240000 240000 14 14 240014 240000 0 14 58000 58000 212800 212800 573857 573857 844657 844657 0 0 105448 74661 13622616 2300793 11895679 11321823 10626271 11981225 22627398 23377709 9140000 9140000 0 1354954 9140000 10494954 X 13487398 12882755 13487398 12882755 22627398 23377709 -604643 0 X X 0 1 X 1 0 X X 1 CHILDREN'S MUSEUM OF PITTSBURGH 251379704 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION E, LINES 2A AND 2B: THE CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE ASSISTS PITTSBURGH CHILDREN'S MUSEUM IN ITS MISSION BY DIRECTLY SUPPORTING THE ACTIVITIES AND EXEMPT PURPOSE OF THE MUSEUM. PART IV, SECTION D, LINES 2 AND 3: CHRISTINE KOEBLEY IS THE SENIOR DIRECTOR OF FINANCE AND ADMINISTRATION OF THE SUPPORTED ORGANIZATION, THE MUSEUM, AND IS A MEMBER OF THE BOARD OF DIRECTORS OF THE CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE. THE ORGANIZATION WAS FORMED AT THE DIRECTION OF THE MUSEUM AS A SUPPORTING ORGANIZATION FOR THE MUSEUM IN ORDER TO FACILITATE FINANCING FOR THE PROJECT. THUS, COMMUNICATIONS, BOTH FORMAL AND INFORMAL, BETWEEN THE ORGANIZATION AND THE MUSEUM OCCUR DAILY AND ARE ONGOING. THESE COMMUNICATIONS INCLUDE DISCUSSIONS ON ORGANIZATION'S INVESTMENT POLICIES, THE MAKING AND TIMING OF GRANTS AND DIRECTING THE USE OF INCOME AND ASSETS. 12993606 1792221 11201385 178591 146279 32312 450419 362293 88126 11321823 DUE FROM CHILDREN'S MUSEUM OF PITTSBURGH 11981225 11981225 DUE TO CHILDREN'S MUSEUM OF PITTSBURGH 1354954 1354954 X PART X, LINE 2: CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE (CMAI) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. CMAI RECOGNIZES AND REPORTS INCOME TAX LIABILITIES ARISING FROM UNRELATED BUSINESS ACTIVITIES ON FEDERAL FORM 990-T. CMAI FOLLOWS THE FASB ACCOUNTING STANDARDS CODIFICATION (CODIFICATION) TOPIC ON INCOME TAXES, WHICH PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. CMAI'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2023 AND 2022 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, CMAI HAS NO UNRECOGNIZED TAX BENEFITS. THE CMAI IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2020. 0 0 0 0 0 0 0 0 0 CHRISTINE KOEBLEY TREASURER 0 133333 0 0 0 0 0 4242 0 18690 0 156265 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE PREPARED FORM 990 ON A LINE-BY-LINE BASIS FOLLOWING RECEIPT OF THE RETURN. FOLLOWING HER ACCEPTANCE OF THE RETURN, A COPY IS GIVEN TO THE CHAIRMAN FOR REVIEW. FOLLOWING THEIR APPROVALS, A COPY IS MADE AVAILABLE TO MEMBERS OF THE BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS. ANY BOARD MEMBERS WHO ARE NOT IN ATTENDANCE AT THE MEETING RECEIVE THE FORM ELECTRONICALLY WITH INSTRUCTIONS TO RETURN THE FORM TO THE MUSEUM. SIGNED FORMS ARE REQUIRED TO CONTINUE MEMBERSHIP ON THE BOARD. A SUMMARY OF THE CONFLICTS ARE COMPILED BY THE TREASURER OF CMAI AND PRESENTED TO THE BOARD CHAIR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C, OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT: THE CONSOLIDATED FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. THE AUDIT IS REVIEWED BY THE FINANCE COMMITTEE OF THE CHILDREN'S MUSEUM OF PITTSBURGH FOLLOWING ITS COMPLETION AND THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD FOR THE APPROVAL OF THE AUDIT. THE COMMITTEE ALSO ANNUALLY APPROVES THE INDEPENDENT AUDITOR. CHILDREN'S MUSEUM OF PITTSBURGH 10 CHILDRENS WAY ALLEGHENY SQUARE PITTSBURGH PA 152125250 251379704 SUPPORTED ORGANIZATION OF THE MUSEUMLAB PA 501(C)(3) LINE 7 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1