2024-10-18T08:52:50-04:00 2023-12-31 453749626 HIGHSMITH & HIGHSMITH LLC 329 S MAIN ST TRAVELERS REST SC 29690 990 2023-01-01 571025453 CHILDREN'S MUSEUM OF THE UPSTATE INC CHIL 8642337755 300 COLLEGE STREET GREENVILLE SC 29601 VINCE GUERRA BOARD CHAIR 8642337755 2024-08-25 false J TODD HIGHSMITH P01280244 8648343868 2024-10-09 2023 2024-10-15 13:58:12Z LAUREN LUNECKAS 300 COLLEGE STREET GREENVILLE SC 29601 3912277 false X WWW.TCMUPSTATE.ORG X 1995 SC IGNITE A COMMUNITY OF COMPASSIONATE PROBLEM SOLVERS THROUGH INTENTIONAL AND INCLUSIVE PLAY. 13 13 93 0 1200775 1052532 2316092 2531503 12397 52424 127823 134133 3657087 3770592 0 0 1567646 1821167 0 208212 2359523 2349540 3927169 4170707 -270082 -400115 29728389 29926540 7894603 8492840 21833786 21433700 IGNITE A COMMUNITY OF COMPASSIONATE PROBLEM SOLVERS THROUGH INTENTIONAL AND INCLUSIVE PLAY. false false 3822869 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 219,996 IN GENERAL ADMISSION VISITORS AND 18,598 IN GROUP/SCHOOL ADMISSION VISITORS FROM 01/01/2023-12/31/2023. IN 2023, TCMU'S OUTREACH PROGRAMS SERVED 21,374 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. 3822869 true true false false false false false false false false true false false true true true false true false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 26 0 true 93 true false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false SC X LAUREN LUNECKAS 8642337755 300 COLLEGE STREET GREENVILLE SC 29601 X RILEY BIGNON DIRECTOR X 0 0 0 SHAWNA BYNUM DIRECTOR X 0 0 0 JOHN DAWSON TREASURER X X 0 0 0 REBECCA FELDMAN DIRECTOR X 0 0 0 VINCE GUERRA BOARD CHAIR 2.00 X X 0 0 0 CONNIE JONES DIRECTOR X 0 0 0 AMANDA LENAR SECRETARY X 0 0 0 BARBARA MANOSKI DIRECTOR X 0 0 0 JEFF MCCOY CHAIR X X 0 0 0 CHARLOTTE MCDAVID DIRECTOR X 0 0 0 JESSICA RUSTIN DIRECTOR X 0 0 0 CAROL THOMPSON DIRECTOR X 0 0 0 ABIGAIL WILLIAMS DIRECTOR X 0 0 0 LAUREN LUNECKAS CEO 40.00 X 0 0 0 false false false 135602 916930 1052532 ADMISSIONS 611710 1451085 1451085 MEMBERSHIPS 900099 646898 646898 EDUCATIONAL PROGRAMS 611710 252480 252480 BIRTHDAY PARTIES 900099 149065 149065 FACILITY REVENUE 900099 31975 31975 2531503 52424 52424 56964 38430 18534 218426 103255 115171 115171 OTHER INCOME 428 428 428 3770592 2699526 1587806 1390512 25839 171455 105944 97009 2220 6715 127417 111764 1994 13659 52450 49670 2675 105 91277 86439 4655 183 35195 33330 1795 70 1320017 1250056 67321 2640 2938 2782 150 6 245974 232936 12545 493 46645 44173 2379 93 MUSEUM PROGRAMS 169562 169562 SERVICE FEES 78514 74353 4004 157 INFORMATION TECHNOLOGY 73491 69596 3748 147 DUES & SUBSCRIPTIONS 70076 66362 3574 140 163401 144325 6727 12349 4170707 3822869 139626 208212 912385 327284 1054168 1440604 129220 395721 1500 39393 52723 48727 3730138 1230823 2359270 2499315 25233953 25160666 29728389 29926540 5917948 6711968 1976655 1780872 7894603 8492840 X 21247753 20489588 586033 944112 21833786 21433700 29728389 29926540 X -400115 29 X X false true X true false X 1183178 1143942 2813158 1200775 1052532 7393585 1183178 1143942 2813158 1200775 1052532 7393585 7393585 193 17 184 12397 12791 56150 787 1343937 1400874 8807250 2859745 0.83950 0.84210 X PART II, LINE 10 1,400,874 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1064928 1064928 88693 77764 10929 2576517 1153059 1423458 2499315 INTERCOMPANY TRANSFER 24885554 OPERATING RIGHT-OF-USE ASSET 254961 SPARTANBURG ENDOWMENT 20151 25160666 DUE TO TCM ENTERPRISES 1333287 RIGHT-OF-USE LEASE LIABILITY 254284 CURRENT PORTION OF LTD 145673 DEFERRED REVENUE 36700 ACCRUED LIABILITIES 10928 1780872 X SCHEDULE D, PAGE 3, PART X THE MUSEUM ADOPTED THE PROVISIONS OF FASB GUIDANCE ON THE 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. MANAGMEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2023 AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. FUNDRAISING EVE 56964 56964 38430 56964 56964 38430 38430 18534 FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER AND THE CHIEF EXECUTIVE OFFICER 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, PAGE 6, PART VI, LINE 15A 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 COMMETTIEE 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, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ONLY SELECT DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 ROUNDING 29 FORM 990, PAGE 12, PART XII, LINE 2C THERE WERE NO CHANGES TO THE OVERSIGH PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. TCM ENTERPRISES LLC 300 COLLEGE ST GREENVILLE SC 29601 371567346 NON PROFIT SC 501C2 TCMU true false false false false true false false false false false true false false false false false false false false TCM ENTERPRISES LLC (RENT) K 820000 FMV TCM ENTERPRISES LLC (PAYABLE) E 133287 FMV