2024-08-14T07:08:52-05:00 2023-09-30 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD SUITE 200 DUBLIN OH 43016 990 2022-10-01 314383802 FRANKLIN COUNTY HISTORICAL SOCIETY DBA COSI COLUMBUS FRAN 6142282674 333 WEST BROAD STREET COLUMBUS OH 432152738 AMANDA MCVEY VP OF ADMINISTRATION & FINANCE 6142282674 2024-08-13 1 1 MELISSA DUNKLE CPA P01380769 6148898725 2024-08-13 2022 2024-08-08 14:25:15Z AMANDA MCVEY 333 WEST BROAD STREET COLUMBUS OH 432152738 27454400 0 X WWW.COSI.ORG X 1948 OH ADVANCE PUBLIC UNDERSTANDING OF SCIENCE, TECHNOLOGY, ENERGY, ENVIRONMENT, HEALTH, INDUSTRY & HISTORY 15 15 187 378 0 0 10868690 11354113 14651425 15094275 6730 238063 699626 716992 26226471 27403443 0 0 0 0 9044431 12723013 0 0 1698575 15378495 14156370 24422926 26879383 1803545 524060 29479644 30165034 8225153 8082737 21254491 22082297 X SEE SCHEDULE O 0 0 20295841 15481374 SEE SCHEDULE O 334206 254928 COMMUNITY OUTREACH: COMMUNITY OUTREACH INCLUDES COSI CONNECTS PROVIDING CONTENT DIGITALLY TO BE CONSUMED ANYWHERE, COSI CONNECTS CURBSIDE WHICH BRINGS COSI CONNECTS TO SCHOOLS AND COMMUNITIES. COSI CONNECTS KIT DISTRBUTIONS TO SCHOOLS, LIBRARIES, AND OTHER ORGNAIZATIONSPROVIDED SCIENCE-THEMED ACTIVITIES FOR ALL AGE LEVELS FOR 435,575 PARTICIPANTS 20630047 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 140 0 1 187 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X AMANDA MCVEY 6142282674 333 WEST BROAD STREET COLUMBUS OH 432152738 TOM DAILY TRUSTEE 2.00 X 0 0 0 BERNIE OSTROWSKI TREASURER 3.00 X X 0 0 0 LEAH PAPPAS PORNER SECRETARY 3.00 X X 0 0 0 PAUL HELLER TRUSTEE 2.00 X 0 0 0 MICHELLE ADAMS TRUSTEE 2.00 X 0 0 0 AIMEE KENNEDY TRUSTEE 2.00 X 0 0 0 TAMMY ROBERTS MYERS TRUSTEE 2.00 X 0 0 0 ERICA CONROY TRUSTEE 2.00 X 0 0 0 MIKE MAHAFFEY CHAIR 3.00 X X 0 0 0 CINDY HILSHEIMER TRUSTEE 2.00 X 0 0 0 MICHAEL DENNIS TRUSTEE 2.00 X 0 0 0 ANTONIO SMYTH TRUSTEE 2.00 X 0 0 0 TOM NGUYEN TRUSTEE 2.00 X 0 0 0 MELISSA L GILLIAM TRUSTEE 2.00 X 0 0 0 ALEX COMPSTON TRUSTEE 2.00 X 0 0 0 FREDERIC M BERTLEY PRESIDENT AND CEO 50.00 X 427476 0 56527 AMANDA MCVEY SHAW VP OF ADMINISTRATION & FIN 50.00 X 151261 0 39515 ABIGAIL R POKLAR CDO, VP OF PHILANTHROPY 50.00 X 150853 0 42935 STEPHEN WHITE VP EXTERNAL AFFIARS, STRAT 50.00 X 170064 0 9204 JOSH SARVER VICE PRESIDENT OF EXHIBITS 50.00 X 143867 0 35731 1043521 0 183912 5 0 1 0 ROBIN ENTERPRISES CO 111 N OTTERBEIN AVE WESTERVILLE OH 43081 DISTRIBUTION CENTER 2336034 AMERICAN MUSEUM OF NATURAL HIS 79TH STREET CENTRAL PARK WEST NEW YORK NY 10024 EXHIBIT LICENSES 1080000 OTIS ELEVATOR COMPANY PO BOX 73579 CHICAGO IL 60673 MAINTENANCE 1046731 AMERICAN ELECTRIC POWER PO BOX 371496 PITTSBURGH PA 152507496 UTILITIES PROVIDER 719701 DIRECT MECHANICAL PO BOX 704 LONDON OH 43140 MAINTENANCE 592166 5 2911182 551419 5585837 2305675 288750 11354113 ADMISSIONS 900099 8014469 8014469 WORKSHOPS & CAMPS 900099 5167167 5167167 EVENTS 900099 1098363 1098363 EXHIBIT AND PROGRAM SPONSORSHIPS 900099 653159 653159 OTHER PROGRAM REVENUE 900099 161117 161117 15094275 238063 238063 78721 0 78721 78721 78721 47201 551419 50957 -3756 -3756 ATOMIC CAFE COMMISSION 900099 408133 408133 SCIENCE 2 GO 900099 233894 233894 642027 27403443 15736302 0 313028 1227431 834653 245486 147292 8558238 5819603 1711648 1026987 2264555 1539897 452911 271747 672789 457496 134558 80735 2947 2947 37225 37225 131887 131887 898035 655566 233489 8980 2229028 1783223 423515 22290 587964 464491 99954 23519 107588 25821 61325 20442 78821 78821 1534999 1243349 291650 413203 252053 82641 78509 51328 33877 11292 6159 2245 2245 1799510 1439608 359902 217395 217395 PROGRAMS & WORKSHOPS 6064195 5827285 224995 11915 26879383 20630047 4550761 1698575 12633334 11451845 2501396 2057279 17045 8814 1998915 1409893 66059120 57930381 8424410 8128739 3904544 7108464 29479644 30165034 6451363 6817042 1729842 1213525 16734 23034 27214 29136 8225153 8082737 X 17206040 18620808 4048451 3461489 21254491 22082297 29479644 30165034 524060 244904 58842 0 X X 0 1 X 1 0 X 9271603 8617072 11491432 10412661 10802694 50595462 9271603 8617072 11491432 10412661 10802694 50595462 50595462 640120 282082 245174 739738 958810 2865924 70766 18462 9801 46935 47201 193165 53654551 54945789 0.94300 0.83400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3924480 2444069 251582 2702681 7368 3910082 3916585 1941322 -397694 1527171 8562 3924480 3649899 2686859 418927 2830946 8154 3916585 3383923 1313851 245118 1285421 7572 3649899 2548336 1632626 110821 903873 3987 3383923 0.00000 0.53200 0.46800 1 0 9301398 9292469 8929 9126811 4344239 4782572 11418085 10189631 1228454 36212826 34104042 2108784 8128739 RESTRICTED CASH FOR BUILDING RESERVE 667331 COLUMBUS FOUNDATION ENDOWMENT FUND 2269968 457 PLAN INVESTMENT 1314 WORK IN PROCESS 4169851 7108464 LONG-TERM LEASE PAYABLE 27822 457 PLAN INVESTMENT 1314 29136 X 27758147 244904 58842 50958 354704 27403443 0 27403443 26930341 50958 50958 26879383 0 26879383 PART V, LINE 4: THE ORGANIZATION MAINTAINS PERMANENTLY AND TEMPORARILY RESTRICTED NET ASSET FUNDS, INCLUDING THE FOLLOWING FUNDS: OFCC CAPITAL RESERVE, THE COSI SCIENCE FESTIVAL, THE PLATFORM PROGRAM, THE COMMUNITY ACCESS FUND, THE COSI CONNECTS PROGRAM, THE COLOR OF SCIENCE PROGRAM, AND THE QED WITH DR. B PROGRAM. THE OFCC CAPITAL RESERVE FUND INCLUDES AMOUNTS RESTRICTED FOR THE CAPITAL PROJECTS ON BUILDINGS AS PART OF THE STATE CONTRACT. COSI SCIENCE FESTIVAL FUNDS ARE TO SUPPORT THE CREATION OF THE FOUR DAY SCIENCE FESTIVAL EVENTS AND ANNUAL SCIENCE CELEBRATION. PLATFORM FUNDS ARE DESIGNATED FOR A PROGRAM THAT ENGAGES STUDENTS YEAR-ROUND SPECIFICALLY IN THE HILLTOP AND FRANKLINTON AREA TO EXPOSE THEM TO SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATH (STEM) CAREER PATHS. COMMUNITY ACCESS FUNDS INCLUDE ADMISSION TO COSI AND OTHER EDUCATIONAL PROGRAMS WITHIN AND OUTSIDE OF COSI FOR LOW INCOME GUESTS. COSI CONNECTS FUNDS ARE DESIGNATED TO HELP BRIDGE THE DIGITAL DIVIDE, PROMOTE DIGITAL LITERACY, AND ADDRESS CRITICAL SCIENCE EDUCATION NEEDS SIMULTANEOUSLY. THE COLOR OF SCIENCE PROGRAM FUNDS ARE USED TO HIGHLIGHT THE AMAZING CONTRIBUTIONS TO STEM MADE BY UNDERREPRESENTED GROUPS. QED WITH DR. B FUNDS SUPPORT THE PRIMETIME TV SCIENCE SHOW THAT SPOTLIGHTS CUTTING-EDGE SCIENCE TOPICS IN A RELATEABLE, DIGESTIBLE WAY. PART X, LINE 2: FIN 48 FOOTNOTE: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX, PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AS A PUBLIC CHARITY. THEREFORE, THE ORGANIZATION HAS NO LIABILITY FOR FEDERAL INCOME TAX ON EXEMPT ACTIVITIES. THE ORGANIZATION MAY BE SUBJECTED TO TAX ON UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022, THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE ORGANIZATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUES ON 990 50,958. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUES ON 990 50,958. X X X X X X X 0 BLAST 287798 263698 24100 50958 JOHN GLENN INSPIRATION AWARD 310822 287721 23101 129853 598620 551419 47201 180811 180811 -133610 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 FREDERIC M BERTLEY PRESIDENT AND CEO 427476 0 0 0 0 0 32700 0 23827 0 484003 0 0 0 ABIGAIL R POKLAR CDO, VP OF PHILANTHROPY 150853 0 0 0 0 0 6327 0 36608 0 193788 0 0 0 AMANDA MCVEY SHAW VP OF ADMINISTRATION & FIN 151261 0 0 0 0 0 6212 0 33303 0 190776 0 0 0 JOSH SARVER VICE PRESIDENT OF EXHIBITS 143867 0 0 0 0 0 5811 0 29920 0 179598 0 0 0 STEPHEN WHITE VP EXTERNAL AFFIARS, STRAT 170064 0 0 0 0 0 6794 0 2410 0 179268 0 0 0 PART I, LINE 1A FREDERIC BERTLEY, CEO WAS REIMBURSED FOR MEMBERSHIP DUES TO THE COLUMBUS CLUB. PART I, LINE 4B FREDERIC BERTLEY,CEO WAS COVERED UNDER A 457(F) PLAN $20,500 X PRODUCTS & SERVICES 5 288750 FMV 0 0 0 FORM 990, PART III, LINE 1 COSI'S VISION AND MISSION: TO ENGAGE, INSPIRE, AND TRANSFORM LIVES AND COMMUNITIES BY BEING THE BEST PARTNER IN SCIENCE, TECHNOLOGY, AND INDUSTRY LEARNING. COSI'S MISSION IN ACTION: -PREPARING TODAY'S CHILDREN FOR SUCCESS IN SCHOOL THROUGH EARLY CHILDHOOD EDUCATION; -SUPPORTING FAMILY LEARNING, WHERE SOME OF THE MOST MEANINGFUL LESSONS OCCUR; AND -WORKING WITH SCHOOLS TO PREPARE CHILDREN FOR A KNOWLEDGE-BASED ECONOMY: ONE THAT FOCUSES ON SCIENCE, TECHNOLOGY, ENGINEERING AND MATH. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: QUALITY EDUCATIONAL EXPERIENCES: THE ORGANIZATION OFFERED A VARIETY OF QUALITY EDUCATIONAL EXPERIENCES FOR 724,772 GUESTS. THESE QUALITY EDUCATIONAL EXPERIENCES INCLUDED COSI EXHIBITS AND A VARIETY OF PROGRAMS, INCLUDING THE FOLLOWING: WORKSHOPS, SCHOOL FIELD TRIPS, ACCESS FOR ECONOMICALLY DISADVANTAGED PEOPLE, AND OTHER EVENTS. EARLY CHILDHOOD EDUCATION-CHILDREN ARE NATURAL BORN SCIENTISTS, EXPLORING AND EXPERIMENTING BEFORE THEY WALK OR TALK. DESIGNED BY EARLY CHILDHOOD EDUCATION EXPERTS, COSI'S LITTLE KIDSPACE ENCOURAGES THIS CURIOSITY, NUTURES IMAGINATION, AND PROMOTES LEARNING THROUGH HANDS-ON PLAY. PRESCHOOL WORKSHOPS USE CHILDREN'S LITERATURE TO EXPLORE FAMILIAR TOPICS SUCH AS FLIGHT AND SPACE. FAMILY LEARNING-FROM THE DEPTHS OF THE OCEAN TO THE FARTHEST REACHES OF SPACE, FAMILIES CAN PLAY AND EXPLORE THEIR WAY THROUGH SEVEN PERMANENT EXHIBIT AREAS. COSI'S EXHIBITS PROVIDE A GUIDED TOUR TO FAMILY FUN WITH INTERESTING EXPERIMENTS, HANDS-ON ACTIVITIES, AND TALKING POINTS ALONG THE WAY. IN ADDITION, FAMILY SCIENCE QUESTS OFFER A NEW WAY TO EXPLORE COSI BY FOCUSING ON SPECIFIC TOPICS LIKE FORENSICS AND PHYSICS ALONG WITH OUR FAMILY WORKSHOPS. SCIENCE EDUCATION TRANSFORMATION-DESIGNED TO ENHANCE THE CLASSROOM EXPERIENCE, COSI'S EDUCATIONAL PROGRAMS PROVIDE EXCITING LEARNING ADVENTURES CREATIVELY DISGUISED AS FUN. COSI'S EDUCATION PROGRAMS SHOWCASE ACTIVITIES THAT HELP THE COMMUNITY LEARN AND GROW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE PUBLIC ACCOUNTING FIRM. A COPY OF THE FORM 990 IS THEN REVIEWED BY THE FINANCE/AUDIT COMMITTEE AND IS PRESENTED TO THE BOARD MEMBERS ELECTRONICALLY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. ANY CONLFICTS OF INTEREST ARE DISCLOSED AND ADDRESSED AT THIS TIME. FORM 990, PART VI, SECTION B, LINE 15 AN ANALYSIS OF OTHER ORGANIZATIONS' FORM 990 AND A COMPENSATION SURVEY ARE COMPLETED TO DETERMINE THE CHIEF EXECUTIVE OFFICER'S COMPENSATION PACKAGE. AN INDEPENDENT COMMITTEE ANALYZES THE INFORMATION AND THE BOARD APPROVES THE APPROPRIATE COMPENSATION LEVEL. THE COMPENSATION COMMITTEE ALSO REVIEWS COMPENSATION OF OTHER OFFICERS USING FORM 990 AND OTHER SURVEY DATA. THE ORGANIZATION DOCUMENTS ALL DECISIONS OF THE BOARD REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTS THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PREVIOUS YEAR.