Civic Intelligence

Discovery Park of America Inc

EIN 26-2726861 • 501(c)3 • Union City, TN

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Profile

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.

624 E Reelfoot AveUnion City, TN 38261

www.discoveryparkofamerica.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.70x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

5.53x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$269,154

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

38th percentile

2.9%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-7.7%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$89,466,428

Up $2,512,329 (+2.9%) from 2023

Liabilities

Down

$62,975,082

Down $328,215 (-0.5%) from 2023

Net Assets

Up

$26,491,346

Up $2,840,544 (+12%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin85th percentile

Revenue

Down

$11,393,188

Down $955,198 (-7.7%) from 2023

Expenses

Down

$7,118,500

Down $951,338 (-12%) from 2023

Net Income

Down

$4,274,688

Down $3,860 (-0.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0-$50MAssets 2010: $10,922,279Liabilities 2010: $11,346,412Net Assets 2010: -$424,1332010Assets 2011: $25,092,064Liabilities 2011: $25,915,861Net Assets 2011: -$823,7972011Assets 2012: $56,887,179Liabilities 2012: $58,215,334Net Assets 2012: -$1,328,1552012Assets 2013: $82,022,322Liabilities 2013: $83,019,650Net Assets 2013: -$997,3282013Assets 2014: $83,342,099Liabilities 2014: $85,930,828Net Assets 2014: -$2,588,7292014Assets 2015: $85,195,987Liabilities 2015: $88,076,076Net Assets 2015: -$2,880,0892015Assets 2016: $86,005,455Liabilities 2016: $89,500,097Net Assets 2016: -$3,494,6422016Assets 2017: $86,758,785Liabilities 2017: $88,092,501Net Assets 2017: -$1,333,7162017Assets 2018: $87,365,319Liabilities 2018: $88,479,271Net Assets 2018: -$1,113,9522018Assets 2019: $87,068,289Liabilities 2019: $83,104,803Net Assets 2019: $3,963,4862019Assets 2020: $86,753,353Liabilities 2020: $80,144,198Net Assets 2020: $6,609,1552020Assets 2021: $88,157,973Liabilities 2021: $71,918,947Net Assets 2021: $16,239,0262021Assets 2022: $87,193,202Liabilities 2022: $67,289,677Net Assets 2022: $19,903,5252022Assets 2023: $86,954,099Liabilities 2023: $63,303,297Net Assets 2023: $23,650,8022023Assets 2024: $89,466,428Liabilities 2024: $62,975,082Net Assets 2024: $26,491,3462024

Highlighted filing

2024

Assets$89,466,428
Liabilities$62,975,082
Net Assets$26,491,346
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $160,8082010Expenses 2011: $443,8722011Expenses 2012: $642,7322012Revenue 2013: $2,092,168Expenses 2013: $2,552,854Net Income 2013: -$460,6862013Revenue 2014: $4,031,418Expenses 2014: $5,331,881Net Income 2014: -$1,300,4632014Revenue 2015: $4,872,171Expenses 2015: $5,163,532Net Income 2015: -$291,3612015Revenue 2016: $4,926,138Expenses 2016: $5,540,690Net Income 2016: -$614,5522016Revenue 2017: $7,520,807Expenses 2017: $5,359,857Net Income 2017: $2,160,9502017Revenue 2018: $5,870,646Expenses 2018: $5,573,244Net Income 2018: $297,4022018Revenue 2019: $5,760,712Expenses 2019: $6,029,776Net Income 2019: -$269,0642019Revenue 2020: $5,824,041Expenses 2020: $5,971,854Net Income 2020: -$147,8132020Revenue 2021: $11,219,580Expenses 2021: $5,905,861Net Income 2021: $5,313,7192021Revenue 2022: $11,484,473Expenses 2022: $7,793,070Net Income 2022: $3,691,4032022Revenue 2023: $12,348,386Expenses 2023: $8,069,838Net Income 2023: $4,278,5482023Revenue 2024: $11,393,188Expenses 2024: $7,118,500Net Income 2024: $4,274,6882024

Highlighted filing

2024

Revenue$11,393,188
Expenses$7,118,500
Net Income$4,274,688
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$89,466,428
Liabilities
$62,975,082
Net assets
$26,491,346
Revenue
$11,393,188
Expenses
$7,118,500
Net income
$4,274,688
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$89.5$63.0$26.5$11.4$7.12$4.27
2023Detailed filing. Detailed filing data is available for this year.$87.0$63.3$23.7$12.3$8.07$4.28
2022Detailed filing. Detailed filing data is available for this year.$87.2$67.3$19.9$11.5$7.79$3.69
2021Detailed filing. Detailed filing data is available for this year.$88.2$71.9$16.2$11.2$5.91$5.31
2020Detailed filing. Detailed filing data is available for this year.$86.8$80.1$6.61$5.82$5.97$0.15
2019Detailed filing. Detailed filing data is available for this year.$87.1$83.1$3.96$5.76$6.03$0.27
2018Detailed filing. Detailed filing data is available for this year.$87.4$88.5$1.11$5.87$5.57$0.30
2017Detailed filing. Detailed filing data is available for this year.$86.8$88.1$1.33$7.52$5.36$2.16
2016Detailed filing. Detailed filing data is available for this year.$86.0$89.5$3.49$4.93$5.54$0.61
2015Detailed filing. Detailed filing data is available for this year.$85.2$88.1$2.88$4.87$5.16$0.29
2014Detailed filing. Detailed filing data is available for this year.$83.3$85.9$2.59$4.03$5.33$1.30
2013Detailed filing. Detailed filing data is available for this year.$82.0$83.0$1.00$2.09$2.55$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.9$58.2$1.33$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$25.9$0.82$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$11.3$0.42$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$12,146,204
Mission and Program Overview

Mission

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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$62,980,131$62,980,131→ $0
Land, Buildings, and Equipment, Net$58,180,054$58,416,930▲ $236,876
Cash and Non-Interest-Bearing Accounts$521,928$554,174▲ $32,246
Inventories for Sale or Use$146,686$207,602▲ $60,916
Accounts Receivable$2,104--
Total Assets$86,954,099$89,466,428▲ $2,512,329
Other Assets Total$28,103,327$30,287,722▲ $2,184,395
Liabilities
Deferred Revenue$183,251--
Accounts Payable and Accrued Expenses$102,254--
Other Liabilities$37,661$-5,049▼ $42,710
Total Liabilities$63,303,297$62,975,082▼ $328,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,650,802$26,404,122▲ $2,753,320
Net Assets With Donor Restrictions-$87,224-
Total Net Assets Fund Balance$23,650,802$26,491,346▲ $2,840,544
Total Liabilities and Net Assets / Fund Balance$86,954,099$89,466,428▲ $2,512,329

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,416,930$1,181,083-
Other Assets Org$244,661--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert Scott WilliamsPresident/CEOFT$269,154$269,154

Board Members and Trustees

NameTitle
Alfred H CreswellChairperson
Ann Taylor JoinerDirector
Betty Ann TannerDirector
Betty GrahamDirector
Carol KirklandDirector
Emily BillingsleyDirector
Grace GaryDirector
Jerry WardDirector
Johnny BaconDirector
Keith CarverDirector
Mike CoxDirector
Paige BurchamDirector
Sam SinclairDirector
Steve CarrDirector
Terry HaileyDirector
Tim ShanksDirector
Will WadeDirector
Woody BurtonDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Veeo LLCUtility187 County Rd 7599, Jonesboro, AR 72405$386,649
Homestead Timber FramesBuilding21 Duer Court, Crossville, TN 38555$112,890
Revenue and Support

Revenue Composition

Contributions and Grants
$8,632,449
Program Service Revenue
$2,086,568
Investment Income
$0
Other Revenue
$674,171
All Other Contributions
$8,558,249
Change in Net Assets
$4,274,688

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,146,206
Revenue Not Reported on Financial Statements
$-753,018
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-753,018
Total Revenue per Audited Statements
$12,146,206
Total Revenue per Form 990
$11,393,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,888,370
Other Expenses$3,230,130
Total Fundraising Expense$129,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,676,155$274,552$102,907$3,053,614
Occupancy$758,421$9,444-$767,865
All Other Expenses$518,996$4,273$4,547$527,816
Advertising$411,215--$411,215
Current Officers, Directors, Trustees, and Key Employees-$269,154-$269,154
Other Employee Benefits$267,483--$267,483
Insurance$262,880--$262,880
Payroll Taxes$181,155$33,620$7,759$222,534
Other Expenses$166,516$5,928$914$173,358
Office Expenses$156,304--$156,304
Fees for Services Accounting$90,220--$90,220
Pension Plan Contributions$75,585--$75,585
Information Technology$59,503--$59,503
Conferences and Meetings$25,866$3,299$8,797$37,962
Travel$21,905$14,112$829$36,846
Fees for Services Legal$6,624--$6,624
Total Functional Expenses$6,292,208$696,353$129,939$7,118,500

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,815,851
Expenses per Audited Statements$7,118,500
Total Expenses per Form 990$7,118,500
Expenses Not Reported on Form 990$697,351
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Betty Ann TannerBoard MemberInsurance servicesNo$229,160
Al CreswellBoard MemberAccounting services, but not auditNo$92,198

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$62,980,131$62,980,131→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$10,933
Sponsor Concessions$2,060
Employee Life Ins Expense$117
Fica Payable$104
Child Support - Chapter 13$102
Consignment Fund$97
Employee Health Savings Acct Expense$93
Roundup Sales$52
401 K Contributions$36
Employee Aflac Expense$18
TN SUI Payable$2
KY Withholding$-32
Visit Over - Payment Refunds$-43
Visit Over - Payment Refunds$-59
Employee Vision Expense$-218
Credit Cards$-332
Employee Dental Expense$-466
Check Payment Refund$-2,593
Employee Health Expense$-4,379
Bartender Tips$-4,934
Visit Over - Payment Refunds$-5,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Discovery Park of America Inc
EIN
26-2726861
Phone
7318855453
Address
624 E Reelfoot Ave, Union City, TN 38261

Signing Officer

Name
Al Creswell
Title
Chairperson
Phone
7318853661
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Scott Williams
Formed
2008
Legal Domicile
Tn
Voting Board Members
19
Independent Board Members
19
Employees
205
Volunteers
50

Preparer

Firm
ATA Advisory LLC
Address
624 East Reelfoot Avenue, Union City, TN 38261
Preparer
Alfred Creswell
Phone
7318853661
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Book/Tax differences -1,434,144.”

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

“Cost of Goods sold and rental expenses”

Part XII, Line 2D - Other Adjustments:

“Cost of Goods Sold”

Raw XML AppendixShowing 400 of 706 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0To 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.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0The 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 campaign
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