2025-03-04T14:28:19-06:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 251379704 CHILDREN'S MUSEUM OF PITTSBURGH CHIL 4123225058 10 CHILDRENS WAY ALLEGHENY SQUARE PITTSBURGH PA 152125250 JANE WERNER EXECUTIVE DIRECTOR 4123225058 2025-02-14 1 0 SARAH R PIOT P01358891 4122613644 2023 2025-03-06 01:10:19Z JANE WERNER 10 CHILDRENS WAY ALLEGHENY SQUARE PITTSBURGH PA 152125250 14979618 0 X WWW.PITTSBURGHKIDS.ORG X 1980 PA TO PROVIDE INNOVATIVE AND INCLUSIVE MUSEUM EXPERIENCES THAT INSPIRE KINDNESS, JOY, CREATIVITY AND CURIOSITY FOR ALL LEARNERS. 33 33 168 36 0 0 3830704 6688209 3962515 4230349 524681 1123823 24405 13487 8342305 12055868 0 0 0 0 5587685 5999264 0 0 511214 5456802 5836081 11044487 11835345 -2702182 220523 36706752 38171984 15415292 15679795 21291460 22492189 X THE MUSEUM'S MISSION IS TO PROVIDE INNOVATIVE AND INCLUSIVE MUSEUM EXPERIENCES THAT INSPIRE KINDNESS, JOY, CREATIVITY AND CURIOSITY FOR ALL LEARNERS. 0 0 5691998 3272765 THE MUSEUM PROVIDES EDUCATIONAL AND CULTURAL EXHIBITS THAT EXEMPLIFY DESIGN EXCELLENCE, INNOVATION AND REFLECT THE MISSION TO INSPIRE KINDESS, JOY, CREATIVITY AND CURIOSITY. EXHIBITS ARE BOTH HANDS-ON AND ARTIFACT-DRIVEN FOCUSED PRIMARILY IN THE FIELDS OF ART AND SCIENCE.INTERACTIVE MUSEUM EXPERIENCES ARE AT THE CORE OF THE MUSEUM'S MISSION. EACH OF THE MUSEUM'S PERMANENT EXHIBITS ARE GROUNDED IN ITS LONGSTANDING PLAY WITH REAL STUFF PHILOSOPHY, WHICH ASSERTS THAT CHILDREN NEED A SOLID FOUNDATION OF DEVELOPMENTALLY APPROPRIATE LEARNING ACTIVITIES THAT ARE CONCRETE, REAL AND RELEVANT TO THEIR LIVES. THE MUSEUM IS A PLACE FOR ALL LEARNERS TO EXPERIENCE NEVER BEFORE SEEN, ONE-OF-A-KIND MUSEUM EXPERIENCES.SEE CONTINUATION ON SCHEDULE O.FOR OVER 40 YEARS, THE MUSEUM HAS BEEN AN INSTITUTION THAT SPECIALIZED IN PROVIDING MEANINGFUL, ENGAGING EXPERIENCES FOR ELEMENTARY SCHOOL-AGED CHILDREN AND YOUNGER AND THEIR FAMILIES. ITS 13 CORE EXHIBITS, ARTIST EXPERIENCES AND ART COLLECTION CONTINUE TO DELIGHT AND INSPIRE CHILDREN AND FAMILIES. IN APRIL 2019, THE MUSEUM ADDED MUSEUMLAB TO ITS CAMPUS TO DELIVER EXCEPTIONAL MUSEUM PROGRAMMING FOR THE REGION BY CREATING MUSEUM EXPERIENCES SPECIFICALLY FOR OLDER KIDS. MUSEUMLAB BUILDS ON THE MUSEUM'S FOUR DECADES OF COMMUNITY DEVELOPMENT INVESTMENTS IN ITS NORTH SIDE NEIGHBORHOOD, HELPING TO PREPARE THE WORKFORCE OF THE FUTURE AND CREATING NEW OPPORTUNITIES TO CONDUCT ROBUST LEARNING RESEARCH. AS A COMPLEMENT TO ITS COMMUNITY DEVELOPMENT WORK, THE MUSEUM HAS EMERGED AS A NATIONAL LEADER IN LEARNING, DESIGN AND RESEARCH WITH RECOGNITION FROM THE MUSEUM AND LIBRARY FIELD AND LOCAL AND NATIONAL EDUCATION LEADERS. THE MUSEUM LEADS THE FIELD AROUND THE MAKER MOVEMENT AND HAS HELPED TO OPEN HUNDREDS OF MAKERSPACES AROUND THE REGION AND THE UNITED STATES. AT THE SAME TIME, THE MUSEUM HAS BECOME WELL-KNOWN AS A LEADING CREATOR OF TRAVELING EXHIBITS FOR RENTAL AND IS SOUGHT AFTER FOR DESIGN AND CONSULTING SERVICES NATIONALLY. THE MUSEUM'S REPUTATION AS A LEADING PROVIDER OF HIGH-QUALITY, RESEARCH-BASED EXPERIENCES FOR CHILDREN, FAMILIES AND EDUCATORS IS AT AN ALL-TIME HIGH. THE COMBINATION OF CHILDREN'S MUSEUM AND MUSEUMLAB PROGRAMS HAS CREATED AN EXTENSIVE SELECTION OF MUSEUM AND EDUCATIONAL EXPERIENCES FOR CHILDREN OF ALL AGES AND THEIR FAMILIES. IN ADDITION TO ITS 13 PERMANENT EXHIBITS AND ART COLLECTION, THE MUSEUM COMMISSIONS NEW INTERACTIVE ART, PARTNERS WITH HUNDREDS OF LOCAL WORKING ARTISTS AND ENGAGES IN ACCESSIBILITY AND INCLUSION PROGRAMMING FOR ALL FAMILIES. THE MUSEUM ALSO CREATES AND PRESENTS EDUCATIONAL PROGRAMS THAT CONNECT WITH AND ENGAGE ALL TYPES OF LEARNERS IN 21ST CENTURY SKILLS. TEACHER EDUCATION, YOUTH PROGRAMS AND CLASSES ON THE MUSEUM'S FLOOR PROVIDE OPPORTUNITIES FOR LEARNING AND PLAY. VISITING A CHILDREN'S MUSEUM FOCUSED ON REAL STUFF, CHILDREN AND ADULTS ALIKE HAVE OPPORTUNITIES TO TRY NEW THINGS, EXPLORE CREATIVE OUTLETS AND TAKE A FRESH, NEW LOOK AT THE WORLD AROUND THEM. CHILDREN ARE ENCOURAGED TO FIND THEIR OWN ANSWERS THROUGH HANDS-ON EXPLORATION. OUTREACH PROGRAMS PROVIDE SERVICES TO THE GENERAL PUBLIC OUTSIDE THE MUSEUM, PRIMARILY IN SCHOOLS AND LIBRARIES. 2676166 560015 THE MUSEUM CREATES AND PRESENTS EDUCATIONAL PROGRAMS THAT CONNECT WITH AND ENGAGE ALL TYPES OF LEARNERS. OUTREACH PROGRAMS PROVIDE SERVICES TO THE GENERAL PUBLIC OUTSIDE THE MUSEUM, PRIMARILY IN SCHOOLS. OTHER VENUES INCLUDE COMMUNITY FESTIVALS, WIC OFFICES, HEALTH CARE SETTINGS, MALLS AND HEALTH FAIRS. TEACHER EDUCATION, YOUTH PROGRAMS AND CLASSES ON THE MUSEUM'S FLOOR PROVIDE OPPORTUNITIES FOR LEARNING AND PLAY. 8368164 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 117 0 1 168 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X CHRISTINE KOEBLEY 4123225058 10 CHILDRENS WAY ALLEGHENY SQUARE PITTSBURGH PA 152125250 X MAMADOU BALDE MEMBER (ENTERED 9/23) 1.00 0.00 X 0 0 0 LEE BELITSKY MEMBER 1.00 0.00 X 0 0 0 JAMES BENEDICT MEMBER 1.00 0.00 X 0 0 0 MELISSA BIZYAK MEMBER 1.00 0.25 X 0 0 0 JENNIFER BROADHURST MEMBER 2.00 0.00 X 0 0 0 CHRIS DALEY MEMBER 2.00 0.00 X 0 0 0 BARRETT DONOVAN MEMBER 2.00 0.00 X 0 0 0 MICHAEL DUCKWORTH MEMBER 1.00 0.00 X 0 0 0 LISA HALEY MEMBER 1.00 0.00 X 0 0 0 QUINN JOHNSON MEMBER 2.00 0.00 X 0 0 0 THOMAS KARET MEMBER 1.00 0.00 X 0 0 0 ADAM KELSON MEMBER 1.00 0.00 X 0 0 0 JENNY KILGORE MEMBER 2.00 0.00 X 0 0 0 BLAISE LARKIN MEMBER 2.00 0.00 X 0 0 0 RICHARD LERACH MEMBER 2.00 0.00 X 0 0 0 EBONE LOCKYER MEMBER (ENTERED 9/23) 1.00 0.00 X 0 0 0 ALEXANDRA MCCROSSIN MEMBER 1.00 0.00 X 0 0 0 JOSHUA MCELHATTAN MEMBER (EXITED 3/24) 1.00 0.00 X 0 0 0 MATTHEW MEADE MEMBER 1.00 0.00 X 0 0 0 THOMAS MOLE MEMBER 1.00 0.00 X 0 0 0 SABRINA SAUNDERS MOSBY MEMBER 2.00 0.00 X 0 0 0 DAN ROONEY MEMBER 2.00 0.00 X 0 0 0 EVAN ROSENBERG MEMBER 2.00 0.00 X 0 0 0 ROBERTA SCHOMBURG MEMBER 1.00 0.00 X 0 0 0 DARRELL SMALLEY MEMBER 1.00 0.00 X 0 0 0 JIMMIE SUE SMITH MEMBER 1.00 0.00 X 0 0 0 BOB STEIN MEMBER 1.00 0.00 X 0 0 0 CHRISTINE WALLER MEMBER 1.00 0.00 X 0 0 0 KEITH WEBSTER MEMBER (ENTERED 9/23) 1.00 0.00 X 0 0 0 PENNY ZACHARIAS MEMBER 1.00 0.00 X 0 0 0 KAREN LARRIMER PRESIDENT 3.00 0.00 X X 0 0 0 KEVIN BRAUN VICE PRESIDENT 2.00 0.00 X X 0 0 0 ROBERT DENOVE TREASURER 3.00 0.00 X X 0 0 0 WINSTON SIMMONDS SECRETARY 2.00 0.00 X X 0 0 0 JANE WERNER EXECUTIVE DIRECTOR 40.00 0.00 X 284426 0 50908 CHRISTINE KOEBLEY SR DIRECTOR OF FINANCE & ADMIN 40.00 0.50 X 141239 0 35562 ANNE FULLENKAMP SR DIRECTOR OF DESIGN 40.00 0.00 X 132280 0 21885 MAX PIPMAN SR DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 129370 0 10111 DANIELLE LINZER SR. DIRECTOR OF EDUCATION 40.00 0.00 X 106421 0 18325 793736 0 136791 5 0 1 0 MCKAMISH INC 50 55TH STREET PITTSBURGH PA 15201 INSTALLATION AND REPAIR SERVICES 617887 RJW MEDIA 12827 FRANKSTOWN ROAD SUITE B PITTSBURGH PA 15235 PRINT, DIGITAL AND MEDIA ADS 318270 XYZ CUSTOM INC 1213 GALVESTON AVE PITTSBURGH PA 15233 DESIGN SERVICES 249083 AM-GUARD 600 MAIN STREET PITTSBURGH PA 15215 SECURITY SERVICES 225058 JAN-PRO OF PGH AND NORTH EAST OHIO 400 BURSCA DRIVE 401 PITTSBURGH PA 15017 CLEANING SERVICES 123364 6 164445 733448 272740 2138623 3378953 70286 6688209 MUSEUM EXPERIENCES 900099 3272765 3272765 EDUCATIONAL PROGRAMS 900099 560015 560015 MUSEUM VISITOR PARKING 900099 368614 368614 MUSEUM CAFE 900099 28955 28955 4230349 793061 793061 242446 249696 -7250 -7250 -7250 2697775 2367013 330762 330762 330762 137930 272740 206140 -68210 -68210 189848 100901 88947 88947 12055868 3832780 0 1534879 X 453597 59220 275937 118440 4607891 3434301 1023802 149788 84922 56730 27271 921 497329 350043 116403 30883 355525 262064 73306 20155 159056 26882 132174 50127 50127 41078 41078 41259 41259 1523225 1149078 352602 21545 224915 25437 199478 502561 318550 117661 66350 113296 17235 78080 17981 308728 308728 679414 572730 92173 14511 150449 112487 37238 724 93400 24935 48049 20416 1070192 984061 86131 147908 147908 PROGRAM SUPPLIES 597972 597972 REPAIRS & MAINTENANCE 86289 67711 15290 3288 GENERAL & ADMIN 46212 46212 11835345 8368164 2955967 511214 3570 3000 9624435 9617925 2269059 1328272 29728 144858 33500 44131 124403 142060 31549641 21610996 8764326 9938645 8150691 9243860 7707040 7709233 36706752 38171984 1474724 1223424 1959343 2475146 11981225 11981225 15415292 15679795 X 9477906 8294773 11813554 14197416 21291460 22492189 36706752 38171984 220523 980206 0 X X 0 1 X 1 0 X 5427743 7379172 6899837 3830704 6688209 30225665 600000 600000 600000 600000 603432 3003432 6027743 7979172 7499837 4430704 7291641 33229097 3103124 30125973 618277 382758 588263 765880 1035507 3390685 36619782 17017768 0.82270 0.85330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 41078 0 0 41078 0 PART II-B, LINE 1: THE CHILDREN'S MUSEUM OF PITTSBURGH'S ANNUAL OPERATING BUDGET IS APPROXIMATELY $11,600,000. A PORTION OF THAT TOTAL IS PROVIDED BY STATE, LOCAL AND FEDERAL GOVERNMENTS. THE ORGANIZATION ENGAGES AN INDEPENDENT LOBBYING CONSULTANT TO ASSIST IN OBTAINING GOVERNMENT FUNDING. IN ADDITION, THE EXECUTIVE DIRECTOR IS CHARGED WITH MONITORING ALL LOBBYING ACTIVITIES; ACCORDINGLY A PORTION OF HER EXPENSES WERE ALLOCATED TO THIS ACTIVITY. X X X 0 7887214 1521890 442102 8967002 7541296 802389 456471 7887214 11293694 387985 -1293800 831584 9556295 9315608 398647 2564635 985196 11293694 10002027 401721 -133127 955013 9315608 0.00000 1.00000 0.00000 0 0 130000 130000 520000 343201 176799 19904780 12762768 7142012 1857124 1594448 262676 9137737 6910579 2227158 9938645 LEVERAGED LOAN RECEIVABLE 6035700 DUE FROM MUSEUMLAB 1354954 DEFERRED COMP 279557 ROU ASSETS 39022 7709233 DUE TO MUSEUMLAB 11981225 11981225 X 14179984 980206 628432 556737 2165375 12014609 41259 41259 12055868 12979255 628432 556737 1185169 11794086 41259 41259 11835345 PART III, LINE 1A: IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY MUSEUMS, INEXHAUSTIBLE COLLECTIONS ARE NOT INCLUDED BECAUSE THEIR VALUES ARE NOT READILY DETERMINABLE. ITEMS HELD BY THE MUSEUM INCLUDE PAINTINGS, MODELS, DOLLS AND PUPPETS. PART III, LINE 4: THE CHILDREN'S MUSEUM'S COLLECTION INCLUDES PUPPETS, PRINTS AND OTHER ARTIFACTS. SOME ITEMS ARE INTEGRATED WITH EXHIBIT EXPERIENCES AND OTHERS ARE USED IN PUBLIC SPACES OR INCORPORATED INTO THE BUILDING ITSELF. THESE ITEMS PROVIDE INSPIRATION AND DISCUSSION POINTS FOR VISITORS AND EDUCATORS ALIKE. PART V, LINE 4: THE MUSEUM'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED OR DESIGNATED PRIMARILY FOR SUPPORT OF THE ORGANIZATION'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS. A PORTION OF THE ENDOWMENT CONSISTS OF $3,500,000 OF FUNDS THAT WERE ENDOWED BY FOUNDATIONS. THESE FUNDS ARE TO BE HELD IN PERPETUITY, WITH THE MUSEUM USING THE INCOME FROM THE INVESTMENTS FOR OPERATIONS. ADDITIONALLY, NET ASSETS OF $1,000,000 WERE ENDOWED BY AN ANONYMOUS DONOR. THESE FUNDS ARE ALSO TO BE HELD IN PERPETUITY, WITH THE MUSEUM USING THE INCOME FROM THE INVESTMENTS FOR THE GROWTH CAPITAL FUND. THE BOARD OF THE MUSEUM HAS ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141) FOR THE DONOR-RESTRICTED ENDOWMENT FUNDS. ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S DONOR-RESTRICTED INVESTMENTS HELD IN PERPETUITY AS INCOME EACH YEAR. THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS THE AMOUNT. THE MUSEUM HAS ELECTED A POLICY TO ALLOW THE CORPUS OF THE DONOR-RESTRICTED NET ASSETS HELD IN PERPETUITY TO BE SUSTAINED EVEN IF THE INVESTMENT IS LESS THAN THE CORPUS. IN ACCORDANCE WITH ACT 141, THE MUSEUM HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT FUND. THE MUSEUM CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE FOR THE DONOR-RESTRICTED ENDOWMENT FUNDS: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND. 2. PRESERVING THE SPENDING POWER OF THE ASSETS. 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION. 4. COMPLYING WITH APPLICABLE LAWS. THE MUSEUM HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A REASONABLE LEVEL OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO ENHANCE THE PURCHASING POWER OF THE FUND'S CORPUS BY STRIVING FOR LONG-TERM GROWTH. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE MUSEUM MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. UNDER THIS POLICY, AS APPROVED BY THE BOARD, THE DONOR-RESTRICTED ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD RESULTS OF A BLENDED BENCHMARK OF EQUITY, FIXED INCOME, PRIVATE EQUITY AND ALTERNATIVES. PART X, LINE 2: THE MUSEUM IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE MUSEUM RECOGNIZES AND REPORTS INCOME TAX LIABILITIES ARISING FROM UNRELATED BUSINESS ACTIVITIES ON FEDERAL FORM 990-T. THE MUSEUM FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (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. THE MUSEUM'S CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2024 AND 2023 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE MUSEUM HAS NO UNRECOGNIZED TAX BENEFITS. THE MUSEUM IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 100,901. RENTAL EXPENSES 249,696. SPECIAL EVENT EXPENSE 206,140. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 100,901. RENTAL EXPENSES 249,696. SPECIAL EVENT EXPENSE 206,140. PART V, LINE 1A THE AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED JUNE 30, 2024 ONLY INCLUDE PERMANENTLY RESTRICTED FUNDS AS ENDOWMENT. HISTORICALLY, THE BOARD DESIGNATED PORTION WAS INCLUDED IN PART V. GALA 410670 272740 137930 132474 57527 16139 410670 272740 137930 132474 57527 16139 206140 -68210 X X X X 0 0 0 0 0 0 0 0 0 JANE WERNER EXECUTIVE DIRECTOR 282247 0 0 0 2179 0 31719 0 19189 0 335334 0 0 0 CHRISTINE KOEBLEY SR DIRECTOR OF FINANCE & ADMIN 141239 0 0 0 0 0 16460 0 19102 0 176801 0 0 0 ANNE FULLENKAMP SR DIRECTOR OF DESIGN 132280 0 0 0 0 0 15985 0 5900 0 154165 0 0 0 PART I, LINE 3 THE ORGANIZATION'S EXECUTIVE COMMITTEE FUNCTIONS AS A COMPENSATION COMMITTEE. IN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY, THE COMMITTEE USES THE FORM 990 OF OTHER ORGANIZATIONS AS WELL AS A COMPENSATION SURVEY OR STUDY. IN ADDITION, THE ORGANIZATION REQUIRES AN APPROVAL BY THE EXECUTIVE COMMITTEE TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR. X 3 26506 FAIR MARKET VALUE X SPECIAL EVENTS 54 43780 COST 0 0 1 0 PART I, COLUMN (B): NUMBER REPORTED IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART I, LINE 1 THE MUSEUM FORGES CONNECTIONS WITH ARTISTS, COMMUNITY PARTNERS AND NEIGHBORS TO WORK ON BEHALF OF CHILDREN, YOUTH AND FAMILIES. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR DIRECTOR OF FINANCE AND ADMINISTRATION 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 EXECUTIVE DIRECTOR FOR REVIEW. FOLLOWING THEIR APPROVALS, A COPY IS MADE AVAILABLE TO MEMBERS OF THE FINANCE COMMITTEE OF THE BOARD FOR REVIEW. FOLLOWING THEIR MEETING, A COPY OF THE REVIEWED FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE DISTRIBUTED AT THE SEPTEMBER ANNUAL MEETING OF THE BOARD TO ALL BOARD MEMBERS, INCLUDING EMERITUS MEMBERS. ANY BOARD MEMBERS WHO ARE NOT IN ATTENDANCE AT THE MEETING RECEIVE A FORM IN THE MAIL ALONG WITH A SELF ADDRESSED STAMPED ENVELOPE 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 EXECUTIVE ASSISTANT AND PRESENTED TO THE BOARD PRESIDENT AS WELL AS TO THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S EXECUTIVE COMMITTEE FUNCTIONS AS A COMPENSATION COMMITTEE. IN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY THE COMMITTEE USES THE FORM 990 OF OTHER ORGANIZATIONS AS WELL AS A COMPENSATION SURVEY OR STUDY. IN ADDITION, THE ORGANIZATION REQUIRES AN APPROVAL BY THE EXECUTIVE COMMITTEE TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SETS THE SALARY OF ALL OF THE DIRECTORS. FORMS 990 OF OTHER ORGANIZATIONS AS WELL AS COMPENSATION SURVEYS ARE REVIEWED WHEN DETERMINING COMPENSATION. THE EXECUTIVE COMMITTEE REVIEWS ALL SALARIES EVERY THREE YEARS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII, EMERITI DIRECTORS: THE FOLLOWING INDIVIDUALS ARE EMERITI DIRECTORS WHO MAY ATTEND ALL MEETINGS OF THE BOARD AND COMMITTEES, BUT SHALL HAVE NO VOTING RIGHTS: ANNE LEWIS AND DAVID PAYNE. ALL INDIVIDUALS PROVIDE AN AVERAGE OF APPROXIMATELY ONE HALF HOUR PER WEEK TO THEIR POSITION. FORM 990, PART IX, LINE 11G FAB & PROTO: PROGRAM SERVICE EXPENSES 342,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 342,016. RESEARCH AND EVAL: PROGRAM SERVICE EXPENSES 91,878. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,878. FAC CONTRACT: PROGRAM SERVICE EXPENSES 268,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 268,273. ARTIST CONTRACT: PROGRAM SERVICE EXPENSES 139,900. MANAGEMENT AND GENERAL EXPENSES 14,330. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,230. CONSULTANTS: PROGRAM SERVICE EXPENSES 300,659. MANAGEMENT AND GENERAL EXPENSES 322,791. FUNDRAISING EXPENSES 5,302. TOTAL EXPENSES 628,752. OTHER FEES: PROGRAM SERVICE EXPENSES 6,352. MANAGEMENT AND GENERAL EXPENSES 15,481. FUNDRAISING EXPENSES 16,243. TOTAL EXPENSES 38,076. FORM 990, PART XII, LINE 2C, OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT: THE MUSEUM'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. THE AUDIT IS REVIEWED BY THE FINANCE COMMITTEE 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. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CHILDREN'S MUSEUMLAB ADVANCEMENT INITIATIVE 10 CHILDRENS WAY PITTSBURGH PA 15212 823982274 SUPPORTING ORGANIZATION OF CHILDREN'S MUSEUM OF PITTSBURGH PA 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0