2025-11-14T14:12:53-06:00 2024-12-31 934967814 ATA Advisory LLC 624 East Reelfoot Avenue Union City TN 38261 990 2024-01-01 262726861 Discovery Park of America Inc DISC 7318855453 624 E Reelfoot Ave Union City TN 38261 Al Creswell Chairperson 7318853661 2025-11-14 1 1 Alfred Creswell P00068584 7318853661 2025-11-14 2024 2025-03-06 01:10:19Z Robert Scott Williams 830 Everett Blvd Union City TN 38261 12146204 0 X www.discoveryparkofamerica.com X 2008 TN To create and serve the public as a premier museum and educational institution. To assemble, display and preserve and/or protect important and interesting artistic, cultural, historic and scientific items, collections, works and exhibits dedicated to and celebrating the human experience with an emphasis on Northwest Tennessee's unique cultural heritage and natural history. 19 19 205 50 674171 0 9433538 8632449 2236574 2086568 0 0 678274 674171 12348386 11393188 0 0 0 0 3218970 3888370 0 0 129939 4850868 3230130 8069838 7118500 4278548 4274688 86954099 89466428 63303297 62975082 23650802 26491346 X To create and serve the public as a premier museum and educational institution. To assemble, display, preserve and/or protect important and interesting artistic, cultural, historic and scientific items, collections, works and exhibits dedicated to and celebrating the human experience with an emphasis on Northwest Tennessee's unique cultural heritage and natural history. 0 0 6292208 2086568 To create and serve the public as a premier museum and educational institution. 6292208 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 70 0 1 205 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 0 0 0 1 0 TN X Discovery Park of America 7318855455 830 Everett Blvd Union City TN 38261 Johnny Bacon Director 1.00 X 0 0 0 Sam Sinclair Director 1.00 X 0 0 0 Alfred H Creswell Chairperson 1.00 X X 0 0 0 Terry Hailey Director 1.00 X 0 0 0 Grace Gary Director 1.00 X 0 0 0 Tim Shanks Director 1.00 X 0 0 0 Robert Scott Williams President/CEO 40.00 X X 269154 0 0 Emily Billingsley Director 1.00 X 0 0 0 Ann Taylor Joiner Director 1.00 X 0 0 0 Keith Carver Director 1.00 X 0 0 0 Steve Carr Director 1.00 X 0 0 0 Jerry Ward Director 1.00 X 0 0 0 Betty Graham Director 1.00 X 0 0 0 Carol Kirkland Director 1.00 X 0 0 0 Woody Burton Director 1.00 X 0 0 0 Paige Burcham Director 1.00 X 0 0 0 Betty Ann Tanner Director 1.00 X 0 0 0 Mike Cox Director 1.00 X 0 0 0 Will Wade Director 1.00 X 0 0 0 269154 0 0 1 0 1 0 VEEO LLC 187 County Rd 7599 Jonesboro AR 72405 Utility 386649 Homestead Timber Frames 21 Duer Court Crossville TN 38555 Building 112890 2 74200 8558249 8632449 Gen Admission Revenue 459900 1059373 1059373 Event Revenue 459900 257994 257994 Attractions 459900 256004 256004 Membership 459900 233162 233162 Education 459900 193935 193935 86100 86100 2086568 184116 152633 31483 31483 31483 1243071 600383 642688 642688 11393188 2086568 674171 0 269154 269154 3053614 2676155 274552 102907 75585 75585 267483 267483 222534 181155 33620 7759 6624 6624 90220 90220 411215 411215 156304 156304 59503 59503 767865 758421 9444 36846 21905 14112 829 37962 25866 3299 8797 262880 262880 Utilities 328542 328542 Temporary Exhibits 191560 191560 Dues & Subscriptions 179435 93278 81971 4186 Supplies 173358 166516 5928 914 527816 518996 4273 4547 7118500 6292208 696353 129939 521928 554174 2104 146686 207602 59598013 1181083 58180054 58416930 28103327 30287722 86954099 89466428 102254 183251 62980131 62980131 37661 -5049 63303297 62975082 X 23650802 26404122 87224 23650802 26491346 86954099 89466428 X 4274688 -1434144 X 0 1 X 1 0 X 4521964 9049226 8713913 9433538 8632449 40351090 4521964 9049226 8713913 9433538 8632449 40351090 34413633 5937457 34339 34339 40385429 9191709 0.14700 0.15530 X The mission of Discovery Park of America ("DPA") is to inspire children and adults to "see beyond." DPA is a world class educational experience inside a 100,000 square foot museum with exhibits focused on nature, science, technology, history and art, as well as extensively landscaped 50-acre heritage park. The attached fact sheet gives a glimpse of DPA, its visitors and the facilities that are available to support its mission. While DPA does not presently meet the 33 1/3 percent support test, it satisfies the 10% facts and circumstances test under the relevant Treasury Regulations. Accordingly, DPA should not be classified as a private foundation.Under Treasury Regulation 1.170A-9(1)(3), even if an organization fails to meet to meet the 33 1/3 percent support test, it is publicly supported if it normally receives a substantial part of it support from governmental units, from contributions made directly or indirectly by the general public, or from a combination of these sources, and meets the other requirements of subparagraph (f)(3). To satisfy the facts and circumstances test, an organization must meet the requirements of Treasury Regulation 1.170A-9(f)(3)(I) and (ii). In addition, the organization must be in the nature of an organization that is publicly supported, taking into account all pertinent facts and circumstances, including the factors listed in subparagraphs (f)(3)(iii)(A) through (f)(3)(iii)(E).I. 10% Support LimitationUnder Treasury Regulation 1.170A-9(f)(3)(i), the percentage of support normally received by an organization from governmental units, from contributions made directly or indirectly by the general public, or from a combination of these sources, must be substantial. An organization will not be treated as normally receiving a substantial amount of governmental or public support unless the total amount of governmental and public support normally received equals at least 10 percent of the total support normally received by such organization.DPA normally receives greater than 10 percent of its total support from governmental and public support and its public support percentage for 2024 was 14.70%. As such, DPA satisfies the requirement under Treasury Regulation 1.170A-9(f)(3)(i). II. Attraction of Public Support Under Treasury Regulation 1.170A-9(f)(3)(ii), an organization must be so organized and operated as to attract new and additional public or governmental support on a continuous basis. An organization will be considered to meet this requirement if it maintains a continuous and bona fide program for solicitation of funds from the general public, community or membership group involved, or if it carries on activities designed to attract support from governmental units or other organizations described in section 170(b)(1)(A)(i) through ((b)(1)(A)(vi). In determining whether an organization maintains a continuous and bona fide program for solicitation of funds from the general public or community, consideration will be given to whether the scope of its fundraising activities is reasonable in light of its charitable activities. Consideration will also be given to the fact that an organization, in its early years of existence, may limit the scope of solicitation to persons deemed most likely to provide seed money in an amount sufficient to enable it to commence its charitable activities and expand its solicitation program.To attract public support, DPA has a continuous and bona fide program for solicitation of funds from the general public, community, and membership groups. DPA has a marketing and development staff that is currently focused on both memberships and capital campaigns. As an example, the recent $1,000,000 development campaign for a new agricultural facility was successfully completed in 2021 soliciting support locally, regionally and nationally in the agricultural community for a project that will explore past, present and future technologies for agriculture. Additionally, development campaigns in 2024 approaching $1 million dollars will be successfully completed for a new greenhouse facility and wildlife exhibit. Both these projects will expand DPAs focus on agriculture. As such, DPA is organized and operated to attract new and additional public or governmental support on a continuous basis and, as a consequence, satisfies the requirement under Treasury Regulation 1.170A-9(f)(3)(ii).III. Additional Pertinent Facts and CircumstancesAs noted above, the 10% facts and circumstances test requires that all pertinent facts and circumstances will be taken into consideration in determining whether an organization is "publicly supported." Relevant factors are outlined in Treasury Regulation 1.170A-9(f)(3)(iii)(A) (f)(3)(iii)(E). In each case, the relevant facts show that DPA is publicly supported. Each of the factors is addressed below.Percentage of Financial SupportUnder Treasury Regulation 1.170A-9(f)(3)(iii)(A), the percentage of support received by an organization will be taken into consideration in determining whether an organization is "publicly supported." The higher the percentage of support above the 10 percent requirement from public or governmental sources, the lesser the burden of establishing the publicly supported nature through other factors. DPA's public support percentage was 14.70 percent in 2024.Sources of SupportUnder Treasury Regulation 1.170A-9(f)(3)(iii)(B), the fact that an organization meets the requirement of subparagraph (f)(3)(i) through support from governmental units or directly or indirectly from a representative number of persons, rather than receiving almost all of it support from the members of a single family, will be considered evidence of an organization being "publicly supported." In determining what is a "representative number of persons," consideration will be given to the type of organization involved, the length of time it has been in existence, and whether it limits its activities to a particular community or region or to a special field which can be expected to appeal to a limited number of persons.DPA is not exclusively supported by members of a single family. DPA has received significant support from governmental units and individuals not related to its founders, philanthropists Robert and Jenny Kirkland. As an example, the City of Union City, Tennessee, has contributed in excess of $1 million in support of DPA. Individuals and businesses also contribute in excess of $250,000 annually in support of DPA. In 2021, the $1 million agriculture facility was funded with support by numerous businesses and individuals, as were the $1 million for the Greenhouse and Wildlife Exhibits in 2024. These significant contributions by these individuals and businesses, unrelated to the Kirkland Family, demonstrate that the DPA is supported by a broad representative number of persons. This is particularly true in light of DPA's relatively short existence.Representative Governing BodyUnder Treasury Regulation 1.170A-9(f)(3)(iii)(C), the fact that an organization has a governing body which represents the broad interests of the public, rather that the personal or private interests of a limited number of donors (or individuals related to donors), will be considered in determining whether an organization is "publicly supported." An organization will be treated as having a representative governing body if it has a governing body which is comprised of public officials, acting in their capacities as such; of individuals selected by public officials acting in their capacities as such; of persons having special knowledge or expertise in the particular field or discipline in which the organization is operating; of community leaders, such as elected or appointed officials, clergymen, educators, civic leaders, or other such persons representing a broad cross-section of the views and interests of the community.The Board of Directors of DPA represents broad interests of the public, with no members of the Kirkland family on the 17-member board. In addition to local leaders of business and industry, the Board is comprised of City and County Public officials and their representatives, individuals with specific expertise in museums, and state tourism officials, as well as community and civic leaders. As such, the composition of DPA's Board of Directors is evidence that DPA is publicly supported.Availability of Public Facilities or Services; Public Participation in Programs or PoliciesUnder Treasury Regulation 1.170A-9(f)(3)(iii)(D)(1), the fact that an organization generally provides facilities or services directly for the benefit of the general public on a continuing basis (such as a museum or library which holds open its building or facilities to the public, a symphony orchestra which gives public performances, a conservation organization which provides educational services to the public throu RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30287722 X 0 59598013 1181083 58416930 58416930 Exhibits 4758490 Exhibits - Natural History 149692 Exhibits - Military 349403 Exhibits - Transportation 1734765 Exhibits - Maltbie 17226097 OCM - Seed House Project 20227 European Gardens 164253 Statues - Freedom Square 92085 Exhibit Cases - Galleries 35835 WPSD/WBBJ-TV - Weather Cables 18461 Atomic Bomb 2913 Tennessee Room 48586 Graphics & Signs 53251 Tele-Monitors & Display Monitor 20062 Electrical Installed "S/W Area" 1663 Chamber Room 125264 Wright Brothers Airplane 5135 STEM Project 763210 Christmas 192128 Equipment Updating/Adding 354317 Truck Wraps/Big Binder 31411 Ag Building (Next to Vineyard) 998487 Restorations-Artifacts 478837 Children's Garden 535597 Food Court 66204 Website Design 68984 Tram System 318556 Graham Entrance Improvements 134836 Water Deposit 125 Duck Duck Goose 907371 Greenhouse 386816 Water Table 244661 30287722 Consignment Fund 97 Child Support - Chapter 13 102 Fica Payable 104 Check Payment Refund -2593 TN SUI Payable 2 KY Withholding -32 Employee Health Expense -4379 Employee Dental Expense -466 Employee Vision Expense -218 Employee Life Ins Expense 117 Employee Aflac Expense 18 Employee Health Savings Acct Expense 93 Sales Tax Payable 10933 Visit Over - Payment Refunds -5607 Visit Over - Payment Refunds -43 Visit Over - Payment Refunds -59 Bartender Tips -4934 Sponsor Concessions 2060 401 K Contributions 36 Roundup Sales 52 Credit Cards -332 -5049 12146206 0 12146206 -753018 -753018 11393188 7815851 697351 697351 7118500 0 7118500 Part XI, Line 4b - Other Adjustments: Cost of Goods sold and rental expenses Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 1 X 0 0 0 0 0 0 0 0 0 Robert Scott Williams President/CEO 269154 0 0 0 0 0 0 0 0 0 269154 0 0 0 Robert E & Jenny D Kirkland Foundation X 11346371 62980131 0 1 0 62980131 Al Creswell Board Member 92198 Accounting services, but not audit 0 Betty Ann Tanner Board Member 229160 Insurance services 0 Form 990, Part VI, Section A, line 7a The Board of Directors of the corporation currently consists of 17 members including the President. Vacancies in the Board are filled through nominations by a six-member Nominating Committee consisting of 6 directors including the President and Chairperson of the Board. These nominations are elected to office by the vote of the full Board of Directors for three-year terms that are staggered to provide continuity in the oversight of the corporation. Since 2019, directors have been limited to two consective three-year terms of office. Directors collectively are to represent the broad interests of the residents of the Obion County, Tennessee area with emphasis on persons who have particular experience in the corporation's various activities. Form 990, Part VI, Section B, line 11b Copy of return provided to board for approval. Form 990, Part VI, Section B, line 12c Files are reviewed annually to ensure compliance. Form 990, Part VI, Section B, line 15b No officers or board members receive any compensation except for the President. The budget, including salaries for all employees including the president, is created by the President with the board passing the budget including salaries. Form 990, Part VI, Section C, line 19 Documents are available upon request. Form 990, Part XI, line 9: Book/Tax differences -1,434,144. Discovery Park Construction LLC 624 E Reelfoot Avenue Union City TN 38261 262883622 Const. TN