Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
EIN 31-0931317 • 501(c)3 • Indianapolis, IN
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
21st percentile
Higher debt load relative to revenue than 21% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Up$263,879
Up $17,265 (+7.0%) from 2023
Liabilities
Up$436
Up $436 from 2023
Net Assets
Up$263,443
Up $16,829 (+6.8%) from 2023
Revenue
Up$849,386
Up $6,558 (+0.8%) from 2023
Expenses
Up$832,557
Up $2,652 (+0.3%) from 2023
Net Income
Up$16,829
Up $3,906 (+30%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $157,259 | $225,526 | ▲ $68,267 |
| Pledges and Grants Receivable | $51,000 | $0 | ▼ $51,000 |
| Savings and Temporary Cash Investments | $38,355 | $38,353 | ▼ $2 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $246,614 | $263,879 | ▲ $17,265 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $436 | - |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $0 | $436 | ▲ $436 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $246,614 | $263,443 | ▲ $16,829 |
| Total Net Assets Fund Balance | $246,614 | $263,443 | ▲ $16,829 |
| Total Liabilities and Net Assets / Fund Balance | $246,614 | $263,879 | ▲ $17,265 |
| Name | Title |
|---|---|
| Jen Triplett | Immediate Past President - 10 MO/PRESIDENT - 2MO |
| Molly Winkler | President - 10 MO/VICE PRESIDENT- 2 MO |
| Lauren Rapp | Vice President 10 MO |
| Patti Brown | Board Member - 10 MO |
| Val Campbell | Board Member - 10 MO |
| Jennifer Pope | Board Member - 2 Mo |
| Jerri Ramsey | Board Member - 2 Mo |
| Abby Hilbrich | Assistant Treasurer 10 MO |
| Erin Ravensberg | Corresponding Secretary - 10 MO |
| Aimee Scheuermann | Corresponding Secretary - 2 Mo |
| Meghan Morris | Recording Secretary - 10 MO |
| Sally Akers | Recording Secretary - 2 Mo |
| Julie O'Brien | Treasurer - 10 MO/ASSISTANT TREASURER - 2 MO |
| Cole Healy | Treasurer - 2 MO |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Food Inventory | 43 | $257,258 | Cost |
| Other Non Cash Contri Table | 68 | $240,887 | Cost |
| Other Non Cash Contri Table | 15 | $83,150 | Cost |
| Total Noncash Contributions | 126 | $581,295 | - |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $751,477 |
| Other Expenses | $81,080 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $751,477 | - | - | $751,477 |
| Office Expenses | $53,104 | - | - | $53,104 |
| Other Expenses | $27,976 | - | - | $27,976 |
| Total Functional Expenses | $832,557 | $0 | $0 | $832,557 |
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Other Expense Adjustments | $0 |
| Total Expenses per Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| The Children's Museum of Indianapolis Inc | Indianapolis, IN | 501(c)(3) | Annual Program Support | $751,477 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $694,249 |
| Fundraising Gross Income | $595,984 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Haunted House | $1,460,520 | $595,984 | $196,104 | $399,880 |
| Event 2 | - | $0 | - | $0 |
| Total Events | $1,460,520 | $595,984 | $694,249 | $-98,265 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
“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.”
“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.”
“See narrative above for Part VI, Line 6.”
“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. 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.”
“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.”
“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.”
“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.”
“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 $17.4 million for the museum since it started. Over 50,000 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.”
“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 2024 and 2023: property and excise taxes of $22,000 and $31,000 and sales taxes collected and remitted of $160,000 and $196,000, respectively. As of December 31, 2024 and 2023, 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, 2024 and 2023, 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 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, 2024 and 2023.”
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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|---|---|---|
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Ella Frank |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3173343322 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3000 N Meridian Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Indianapolis |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 462084716 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 157259 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 225526 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContriRptFundraisingEventAmt | 0 | 864536 |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYInvestmentIncomeAmt | 0 | 104 |
| IRS990/CYOtherExpensesAmt | 0 | 81080 |
| IRS990/CYOtherRevenueAmt | 0 | -98265 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 45059 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 16829 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 832557 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 849386 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE CHILDREN'S MUSEUM GUILD, INC. (THE GUILD) WAS FOUNDED TO SUPPORT THE CHILDREN'S MUSEUM OF INDIANAPOLIS (THE MUSEUM). THE GUILD IS INVOLVED IN SEVERAL PROJECTS TO HELP RAISE FUNDS FOR THE CHILDREN'S MUSEUM OF INDIANAPOLIS. IN ADDITION, THE ORGANIZATION HAS MANY INITIATIVES THAT PROMOTE THE MUSEUM AND FURTHER THE MISSION OF THE MUSEUM BY CONNECTING CHILDREN IN THE COMMUNITY WITH PARTS OF THE MUSEUM. (CONTINUED ON SCHEDULE O) |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 832557 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
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| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.0 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Erin Ravensberg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jen Triplett |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Julie O'Brien |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lauren Rapp |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Meghan Morris |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Molly Winkler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SALLY AKERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JENNIFER POPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JERRI RAMSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Patti Brown |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Val Campbell |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Assistant Treasurer 10 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CORRESPONDING SECRETARY - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Corresponding Secretary - 10 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Immediate Past President - 10 MO/PRESIDENT - 2MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer - 10 MO/ASSISTANT TREASURER - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President 10 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Recording Secretary - 10 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | President - 10 MO/VICE PRESIDENT- 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | RECORDING SECRETARY - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER - 2 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member - 10 MO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Board Member - 10 MO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 864536 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 694249 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 595984 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 751477 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 751477 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 751477 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1543635 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The Children's Museum Guild ("Guild") board members meet with the President & CEO of the Children's Museum of Indianapolis ("Museum") quarterly. A board member of the Guild attends each of the Museum's periodic board meetings for information purposes only and to provide updates regarding the Guild to the Museum's board members. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | The Children's Museum Guild ("Guild") operates an annual Haunted House, which takes a full year to plan and execute. The majority of the Guild's activities during the year involve planning the Haunted House. The Guild meets with the Children's Museum of Indianapolis' ("Museum") President & CEO and Marketing VP to obtain input on determining the theme of the Haunted House each year. The Haunted House takes place inside the Museum in a prominent gallery space for visitors to experience. The haunted House, and other projects in which the Guild is involved, raise funds for the Museum. The Guild also has many initiatives that promote the Museum and further the mission by connecting children in the community with parts of the Museum. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | The Children's Museum Guild ("Guild") uses all exhibit spaces located in the Children's Museum of Indianapolis ("Museum") to maximize the experience for the visitors. If the Guild was not using the space for the Haunted House, the Museum would use the exhibit space occupied by the Haunted House during the same time frame for another exhibit of similar or different nature. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 2024 and 2023: property and excise taxes of $22,000 and $31,000 and sales taxes collected and remitted of $160,000 and $196,000, respectively. As of December 31, 2024 and 2023, 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, 2024 and 2023, 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 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, 2024 and 2023. |
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