Civic Intelligence

The Children'S Museum Guild Inc

990 • Fiscal year 2013 • EIN 31-0931317

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 23, 2014

3000 North Meridian Street46208-4716

(317) 334-3322

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

4th percentile

-27%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$122,194

Down $45,316 (-27%) from 2012

Net Assets

Down

$122,194

Down $45,316 (-27%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$641,514

No earlier filing loaded for comparison.

Expenses

Up

$686,830

Up $155,832 (+29%) from 2012

Net Income

-$45,316

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $319,264Liabilities 2010: $0Net Assets 2010: $319,2642010Assets 2011: $140,258Liabilities 2011: $0Net Assets 2011: $140,2582011Assets 2012: $167,510Liabilities 2012: $0Net Assets 2012: $167,5102012Assets 2013: $122,194Liabilities 2013: $0Net Assets 2013: $122,1942013Assets 2014: $79,463Liabilities 2014: $0Net Assets 2014: $79,4632014Assets 2015: $93,297Liabilities 2015: $0Net Assets 2015: $93,2972015Assets 2016: $101,878Liabilities 2016: $320Net Assets 2016: $101,5582016Assets 2017: $136,685Liabilities 2017: $320Net Assets 2017: $136,3652017Assets 2018: $142,108Liabilities 2018: $320Net Assets 2018: $141,7882018Assets 2019: $164,405Liabilities 2019: $0Net Assets 2019: $164,4052019Assets 2020: $202,273Liabilities 2020: $0Net Assets 2020: $202,2732020Assets 2021: $218,496Liabilities 2021: $0Net Assets 2021: $218,4962021Assets 2022: $233,691Liabilities 2022: $0Net Assets 2022: $233,6912022Assets 2023: $246,614Liabilities 2023: $0Net Assets 2023: $246,6142023Assets 2024: $263,879Liabilities 2024: $436Net Assets 2024: $263,4432024

Highlighted filing

2013

Assets$122,194
Liabilities$0
Net Assets$122,194

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $471,1342010Expenses 2011: $798,4162011Expenses 2012: $530,9982012Revenue 2013: $641,514Expenses 2013: $686,830Net Income 2013: -$45,3162013Revenue 2014: $661,388Expenses 2014: $704,119Net Income 2014: -$42,7312014Revenue 2015: $721,133Expenses 2015: $707,299Net Income 2015: $13,8342015Revenue 2016: $788,586Expenses 2016: $780,325Net Income 2016: $8,2612016Revenue 2017: $787,397Expenses 2017: $752,590Net Income 2017: $34,8072017Revenue 2018: $718,666Expenses 2018: $713,243Net Income 2018: $5,4232018Revenue 2019: $797,823Expenses 2019: $775,206Net Income 2019: $22,6172019Revenue 2020: $132,989Expenses 2020: $95,121Net Income 2020: $37,8682020Revenue 2021: $698,065Expenses 2021: $681,842Net Income 2021: $16,2232021Revenue 2022: $769,804Expenses 2022: $754,609Net Income 2022: $15,1952022Revenue 2023: $842,828Expenses 2023: $829,905Net Income 2023: $12,9232023Revenue 2024: $849,386Expenses 2024: $832,557Net Income 2024: $16,8292024

Highlighted filing

2013

Revenue$641,514
Expenses$686,830
Net Income-$45,316
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 23, 2014
Return Version
2013v3.1
Gross Receipts
$1,239,884
Mission and Program Overview

Mission

The Children's Museum Guild, Inc. is an independent volunteer organization committed to help promote and support The Children's Museum of Indianapolis, Inc. through fund-raising projects and volunteer assistance.

The children's museum guild is an independent volunteer organization committed to help promote & support the children's museum of indianapolis through fund-raising projects & volunteer assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$113,936$68,614▼ $45,322
Cash and Non-Interest-Bearing Accounts$50,973$53,580▲ $2,607
Accounts Receivable$2,240--
Prepaid Expenses and Deferred Charges$361--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$167,510$122,194▼ $45,316
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$167,510$122,194▼ $45,316
Total Net Assets Fund Balance$167,510$122,194▼ $45,316
Total Liabilities and Net Assets / Fund Balance$167,510$122,194▼ $45,316

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Theresa PattersonImmediate Past President - 2 Mo
Melanie FitzgeraldPresident - 2 Mo
Alli StitlePresident - 10 Mo / Vice President - 2 Mo
Allison SteckVice President - 10 Mo
Verletta KingBoard Member - 10 Mo
Cassie HicksBoard Member - 2 Mo
Jenny PrattBoard Member - 2 Mo
Maggie GradisonBoard Member - 4 Mo
Jennifer BradyBoard Member - 6 Mo
Erin WiningsAssistant Treasurer - 10 Mo
Christy BeckerCorresponding Secretary - 10 Mo
Kristi GaynorCorresponding Secretary - 2 Mo
Amy ClarkRecording Secretary - 10 Mo
Melissa DuffyRecording Secretary - 2 Mo
Jennifer Pope BakerTreasurer - 10 Mo / Assistant Treasurer - 2 Mo
Myra MarianiTreasurer - 2 Mo
Revenue and Support

Revenue Composition

Contributions and Grants
$730,673
Program Service Revenue
$26,885
Investment Income
$89
Other Revenue
$-116,133
Change in Net Assets
$-45,316

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table47$253,885Market Value
Other Non Cash Contri Table31$173,149Market Value
Other Non Cash Contri Table18$28,232Market Value
Total Noncash Contributions96$455,266-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$583,000
Other Expenses$103,830
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$583,000--$583,000
Other Expenses$40,352$26,654-$26,654
Office Expenses$18,882--$18,882
All Other Expenses$15,579$0$0$15,579
Occupancy$2,363--$2,363
Total Functional Expenses$660,176$26,654$0$686,830
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
35-0867985-501(c)(3)Annual Program Support$583,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$598,370
Fundraising Gross Income$479,024
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$1,184,072$479,024$598,370$-119,346
Event 2-$0-$0
Total Events$1,184,072$479,024$598,370$-119,346
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Sec A, Line 6, Classes of members or stockholders

The children's museum guild, inc. Has two different types of members. One type of members includes women who join the guild membership in order to support the exempt purpose and programs of the children's museum of indianapolis, inc. These members have five classes of membership: (1) active (2) associate (3) lifetime associate (4) extended active and (5) inactive. All classes of membership except inactive have all the privileges of membership including, but not limited to, voting on the election of the board of directors and voting on questions coming before the membership. The other type of member is the children's museum of indianapolis, inc. Which is considered a member because it has the right to receive assets upon dissolution. The children's museum of indianapolis, inc. Does not have a vote at board meetings and cannot elect members to the board.

Form 990, Part VI, Sec A, Line 7A, Members or stockholders electing members of governing body

See narrative above for part vi, line 6.

Form 990, Part VI, Sec A, Line 7B, Decisions requiring approval by members or stockholders

The children's museum guild, inc. Has two different types of members. One type of members includes women who join the guild membership in order to support the exempt purpose and programs of the children's museum of indianapolis, inc. These members have the right to vote on questions coming before the membership, including the slate of candidates for the board of directors and changes to the organization's governing documents.

Form 990, Part VI, Sec B, Line 11B, Review of form 990 by governing body

The completed form 990 is provided to each member of the board of directors of the children's museum guild for review prior to filing. The form 990 is also reviewed with the organization's tax advisors at a regularly scheduled board meeting prior to filing with the irs.

Form 990, Part VI, Sec B, Line 12C, Conflict of interest policy

Every member of the board signs a conflict of interest questionnaire annually. The questionnaires are reviewed by the president of the board. Anyone with an actual or potential conflict of interest abstains from voting on matters related to the conflict.

Form 990, Part VI, Line 15, Process Used to Establish Compensation of Officers and Key Employees

The children's museum guild does not have top management officials, other officers, or key employees that receive compensation from the organization. Therefore, questions 15a and 15b do not apply and have been answered "no" in accordance with the irs instructions.

Form 990, Part VI, Sec C, Line 19, Required documents available to the public

Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (irc) section 6104. These documents are not available to the public at this time.

Form 990, Part VI, Section B, Lines 13-14, Written Policies

Although the organization did not have a written whistleblower or written document retention and destruction policy at december 31, 2013, the organization's board of directors is in the process of drafting and implementing these policies.

Filing and Contact Details

Filer

EIN
31-0931317
Phone
3173343322

Signing Officer

Name
Allison Steck
Title
President
Signed
2014-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
100

Preparer

Preparer
Kenneth J Keber
Phone
3175698989
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A, Program Service Accomplishments (continued From Part III)

The activities below are conducted solely by volunteers. (1) haunted house: active guild members are required to serve on one of several haunted house committees, which are responsible for every aspect of the haunted house, from creating the theme, to sewing costumes and coordinating publicity. Through the haunted house, the guild has raised over $9 million for the museum since it started. Over 62,000 visitors dare to cross the haunted house threshold annually. (2) community outreach: chair(s) and committee members shall be selected from the active or extended active members to staff hospital and/or community center visitation programs. (3) scholarship coordinator: chair(s) are selected from active or extended active members to coordinate the selection process for the peter sterling reach for the stars scholarship and the millie compton scholarship. The guild coordinates and funds the scholarship programs for museum youth volunteers. Interested youth apply and are interviewed by a panel of judges. (4) exhibit assistants: each year the guild vice president will work with the museum to determine the future exhibits/galleries in which the museum will need guild assistants. Committee opportunities will be available each year depending upon the needs of the museum and the particular exhibit/gallery. (5) strategic planning: a chair is selected from the active or extended active members to evaluate goals and objectives of the guild, review bylaws and standing rules, and study potential fund-raising projects.

Schedule M, part I, column (B), Line other, Number of contributions or items contributed.

Other=supplies : number of contributions

Schedule M, part I, column (B), Line other, Number of contributions or items contributed.

Other=gifts/awards : number of contributions

Financial Statement Notes

Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote

The children's museum guild, inc. Is included in the consolidated financial statements of the children's museum of indianapolis, inc. Below is the text of the fin 48 footnote from those consolidated financial statements: the museum and guild are exempt from federal income taxes under section 501(c)(3) of the u.s. Internal revenue code (irc) and is not considered to be private museums. Sidney llc and trex llc are single member llc's whose single member is exempt from federal income taxes under section 501(c)(3) of the irc. The following non-income taxes were paid or remitted by the museum and consolidating entities in 2013 and 2012: property taxes of $72,000 and $45,000 and sales taxes collected and remitted of $146,000 and $163,000, respectively. As of december 31, 2013 and 2012, the museum has recorded a tax liability of $100,000 in relation to unrelated business income taxes. The tax expense is recorded in net investment returns on the statement of activities. Current accounting standards require the museum to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended december 31, 2013 and 2012, management has determined that the museum does not have any tax positions that result in any uncertainties regarding the possible impact on the museum's financial statements. The museum does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The museum is no longer subject to examination by taxing authorities for years before 2010. The museum recognizes interest and/or penalties related to income tax matters in income tax expense. The museum did not have any amounts accrued for interest and penalties at december 31, 2013 and 2012.

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IRS990/MissionDesc0THE CHILDREN'S MUSEUM GUILD, INC. IS AN INDEPENDENT VOLUNTEER ORGANIZATION COMMITTED TO HELP PROMOTE AND SUPPORT THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. THROUGH FUND-RAISING PROJECTS AND VOLUNTEER ASSISTANCE.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10THE CHILDREN'S MUSEUM OF INDIANAPOLIS INC
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CHILDREN'S MUSEUM GUILD, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE CHILDREN'S MUSEUM OF INDIANAPOLIS, INC. BELOW IS THE TEXT OF THE FIN 48 FOOTNOTE FROM THOSE CONSOLIDATED FINANCIAL STATEMENTS: THE MUSEUM AND GUILD ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (IRC) AND IS NOT CONSIDERED TO BE PRIVATE MUSEUMS. SIDNEY LLC AND TREX LLC ARE SINGLE MEMBER LLC'S WHOSE SINGLE MEMBER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. THE FOLLOWING NON-INCOME TAXES WERE PAID OR REMITTED BY THE MUSEUM AND CONSOLIDATING ENTITIES IN 2013 AND 2012: PROPERTY TAXES OF $72,000 AND $45,000 AND SALES TAXES COLLECTED AND REMITTED OF $146,000 AND $163,000, RESPECTIVELY. AS OF DECEMBER 31, 2013 AND 2012, THE MUSEUM HAS RECORDED A TAX LIABILITY OF $100,000 IN RELATION TO UNRELATED BUSINESS INCOME TAXES. THE TAX EXPENSE IS RECORDED IN NET INVESTMENT RETURNS ON THE STATEMENT OF ACTIVITIES. CURRENT ACCOUNTING STANDARDS REQUIRE THE MUSEUM TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, MANAGEMENT HAS DETERMINED THAT THE MUSEUM DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE MUSEUM'S FINANCIAL STATEMENTS. THE MUSEUM DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE MUSEUM IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. THE MUSEUM RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE MUSEUM DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2013 AND 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0705048
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0705048

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.00$2.63$8.49$8.33$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$8.43$8.30$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$7.70$7.55$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$6.98$6.82$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$1.33$0.95$0.38
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$7.98$7.75$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$7.19$7.13$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.36$7.87$7.53$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$7.89$7.80$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$7.21$7.07$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$6.61$7.04$0.43
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$6.42$6.87$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.00$1.68$5.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$7.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.00$3.19$4.71