Civic Intelligence

Tcm Enterprises LLC

EIN 37-1567346 • 501(c)2 • Greenville, SC

Profile

To facilitate the operation of the children's museum of the upstate by holding the property used for the museum's exempt purpose.

300 College StreetGreenville, SC 29601

www.tcmupstate.org

Siviq Scores

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

Liabilities / Assets

97th percentile

1.45x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

32.00x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Net Margin

69th percentile

51%

Higher net margin than 69% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)2 • $10M-$25M nonprofits • Source year 2024

Asset Growth

70th percentile

1.9%

Faster asset growth than 70% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

0.0%

Faster revenue growth than 46% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$18,106,964

Up $335,230 (+1.9%) from 2023

Liabilities

Down

$26,235,956

Down $82,124 (-0.3%) from 2023

Net Assets

Up

-$8,128,992

Up $417,354 (+4.9%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin69th percentile

Revenue

Flat

$820,000

Flat from 2023

Expenses

Down

$402,646

Down $4,834 (-1.2%) from 2023

Net Income

Up

$417,354

Up $4,834 (+1.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$30M$20M$10M$0-$10M-$20MAssets 2010: $22,516,815Liabilities 2010: $18,486,886Net Assets 2010: $4,029,9292010Assets 2011: $20,848,485Liabilities 2011: $24,309,917Net Assets 2011: -$3,461,4322011Assets 2012: $18,917,158Liabilities 2012: $24,308,577Net Assets 2012: -$5,391,4192012Assets 2013: $17,014,325Liabilities 2013: $24,308,592Net Assets 2013: -$7,294,2672013Assets 2014: $15,170,424Liabilities 2014: $24,308,609Net Assets 2014: -$9,138,1852014Assets 2015: $13,966,429Liabilities 2015: $24,871,612Net Assets 2015: -$10,905,1832015Assets 2016: $13,561,802Liabilities 2016: $24,928,362Net Assets 2016: -$11,366,5602016Assets 2017: $13,725,636Liabilities 2017: $24,874,262Net Assets 2017: -$11,148,6262017Assets 2018: $14,069,144Liabilities 2018: $24,879,580Net Assets 2018: -$10,810,4362018Assets 2019: $14,541,509Liabilities 2019: $24,884,354Net Assets 2019: -$10,342,8452019Assets 2020: $15,011,941Liabilities 2020: $24,884,454Net Assets 2020: -$9,872,5132020Assets 2021: $15,483,963Liabilities 2021: $24,884,554Net Assets 2021: -$9,400,5912021Assets 2022: $17,438,355Liabilities 2022: $26,397,221Net Assets 2022: -$8,958,8662022Assets 2023: $17,771,734Liabilities 2023: $26,318,080Net Assets 2023: -$8,546,3462023Assets 2024: $18,106,964Liabilities 2024: $26,235,956Net Assets 2024: -$8,128,9922024

Highlighted filing

2024

Assets$18,106,964
Liabilities$26,235,956
Net Assets-$8,128,992
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,321,7482010Expenses 2011: $2,899,2932011Expenses 2012: $2,714,4432012Revenue 2013: $820,000Expenses 2013: $2,722,848Net Income 2013: -$1,902,8482013Revenue 2014: $784,529Expenses 2014: $2,628,447Net Income 2014: -$1,843,9182014Revenue 2015: $820,000Expenses 2015: $2,586,998Net Income 2015: -$1,766,9982015Revenue 2016: $820,000Expenses 2016: $1,281,377Net Income 2016: -$461,3772016Revenue 2017: $820,000Expenses 2017: $602,066Net Income 2017: $217,9342017Revenue 2018: $820,000Expenses 2018: $481,810Net Income 2018: $338,1902018Revenue 2019: $820,000Expenses 2019: $352,409Net Income 2019: $467,5912019Revenue 2020: $818,643Expenses 2020: $348,311Net Income 2020: $470,3322020Revenue 2021: $820,000Expenses 2021: $348,078Net Income 2021: $471,9222021Revenue 2022: $930,003Expenses 2022: $378,277Net Income 2022: $551,7262022Revenue 2023: $820,000Expenses 2023: $407,480Net Income 2023: $412,5202023Revenue 2024: $820,000Expenses 2024: $402,646Net Income 2024: $417,3542024

Highlighted filing

2024

Revenue$820,000
Expenses$402,646
Net Income$417,354
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$18,106,964
Liabilities
$26,235,956
Net assets
-$8,128,992
Revenue
$820,000
Expenses
$402,646
Net income
$417,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$26.2$8.13$0.82$0.40$0.42
2023Detailed filing. Detailed filing data is available for this year.$17.8$26.3$8.55$0.82$0.41$0.41
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$26.4$8.96$0.93$0.38$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$24.9$9.40$0.82$0.35$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$24.9$9.87$0.82$0.35$0.47
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$24.9$10.3$0.82$0.35$0.47
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$24.9$10.8$0.82$0.48$0.34
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$13.7$24.9$11.1$0.82$0.60$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$24.9$11.4$0.82$1.28$0.46
2015Detailed filing. Detailed filing data is available for this year.$14.0$24.9$10.9$0.82$2.59$1.77
2014Detailed filing. Detailed filing data is available for this year.$15.2$24.3$9.14$0.78$2.63$1.84
2013Detailed filing. Detailed filing data is available for this year.$17.0$24.3$7.29$0.82$2.72$1.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$24.3$5.39$2.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$24.3$3.46$2.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$18.5$4.03$2.32
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 29, 2024
Return Version
2023v5.0
Gross Receipts
$820,000
Mission and Program Overview

Mission

To facilitate the operation of the children's museum of the upstate by holding the property used for the museum's exempt purpose.

Tcm enterprises, llc is a sole member llc and wholly owned affiliate of the children's museum of the upstate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,104,653$9,754,861▼ $349,792
Cash and Non-Interest-Bearing Accounts$2,401$2,286▼ $115
Total Assets$17,438,355$17,771,734▲ $333,379
Other Assets Total$7,331,301$8,014,587▲ $683,286
Liabilities
Other Liabilities$26,397,221$26,318,080▼ $79,141
Total Liabilities$26,397,221$26,318,080▼ $79,141
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-8,958,866$-8,546,346▲ $412,520
Total Net Assets Fund Balance$-8,958,866$-8,546,346▲ $412,520
Total Liabilities and Net Assets / Fund Balance$17,438,355$17,771,734▲ $333,379

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,882,994$5,038,841$13,921,835
Other Land Buildings$9,867$9,547,341$9,557,208
Land$862,000-$862,000
Equipment-$315,081$315,081
Other Assets Org$1,333,287--
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Vince GuerraBoard Chair
Jeff MccoyChair
Abigail WilliamsDirector
Barbara ManoskiDirector
Carol ThompsonDirector
Charlotte McdavidDirector
Connie JonesDirector
Jessica RustinDirector
Rebecca FeldmanDirector
Riley BignonDirector
Shawna BynumDirector
Lauren LuneckasCEO
Amanda LenarSecretary
John DawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$820,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$412,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$349,792
Interest---$57,573
Other Expenses---$115
Total Functional Expenses$0$0$0$407,480
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Transfer$24,885,554
South State Loan Payable$1,432,526
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The finance committee reviews the form 990 and presents it to the board of directors.”

Form 990, Page 6, Part VI, Line 12C

“Each board member and the chief executive officer signs a code of conduct upon becoming a member of the board. Prior to becoming a board member, potential conflicts of interest are discussed by the board. If a conflict of interest arises during the member's time on the board, the member would remove themselves from any discussions on issues related to the conflict of interest.”

Form 990, Page 6, Part VI, Line 19

“The organization makes only select documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Tcm Enterprises LLC
EIN
37-1567346
Phone
8642337755
Address
300 COLLEGE STREET, GREENVILLE, SC 29601

Signing Officer

Name
Vince Guerra
Title
Board Chair
Phone
8642337755
Signed
2024-07-29

Organization Details

Principal Officer
Lauren Luneckas
Formed
2008
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Highsmith & Highsmith LLC
Address
329 S MAIN ST, TRAVELERS REST, SC 29690
Preparer
J Todd Highsmith
Phone
8648343868
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

“There were no changes to the oversight process or selection process during the tax year.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“The museum adopted the provisions of fasb guidance on the income taxes related to the accounting for uncertainty in income taxes. This guidance clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements by prescribing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The museum's policy is to record a liability for any tax position taken that is beneficial to the museum, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as a of december 31, 2023 and 2022 and, accordingly, no liability has been accrued.”

Raw XML Appendix367 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TCM ENTERPRISES, LLC IS A SOLE MEMBER LLC AND WHOLLY OWNED AFFILIATE OF THE CHILDREN'S MUSEUM OF THE UPSTATE.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0LAUREN LUNECKAS
IRS990/BooksInCareOfDetail/PhoneNum08642337755
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 COLLEGE ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02401
IRS990/CashNonInterestBearingGrp/EOYAmt02286
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0407480
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0820000
IRS990/CYRevenuesLessExpensesAmt0412520
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0407480
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0820000
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0349792
IRS990/Desc0RECEIPT OF LEASE PAYMENTS FOR LAND, BUILDING, EXHIBITS AND EQUIPMENT USED BY THE CHILDREN'S MUSEUM OF THE UPSTATE FOR OPERATION OF THE MUSEUM.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0RILEY BIGNON
IRS990/Form990PartVIISectionAGrp/PersonNm1SHAWNA BYNUM
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN DAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm3REBECCA FELDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4VINCE GUERRA
IRS990/Form990PartVIISectionAGrp/PersonNm5CONNIE JONES
IRS990/Form990PartVIISectionAGrp/PersonNm6AMANDA LENAR
IRS990/Form990PartVIISectionAGrp/PersonNm7BARBARA MANOSKI
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFF MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm9CHARLOTTE MCDAVID
IRS990/Form990PartVIISectionAGrp/PersonNm10JESSICA RUSTIN
IRS990/Form990PartVIISectionAGrp/PersonNm11CAROL THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm12ABIGAIL WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm13LAUREN LUNECKAS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0820000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/TotalAmt057573
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014901263
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010104653
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09754861
IRS990/LandBldgEquipCostOrOtherBssAmt024656124
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TCM ENTERPRISES, LLC IS A SOLE MEMBER LLC AND WHOLLY OWNED AFFILIATE OF THE CHILDREN'S MUSEUM OF THE UPSTATE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-8958866
IRS990/NetAssetsOrFundBalancesEOYAmt0-8546346
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-8958866
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-8546346
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07331301
IRS990/OtherAssetsTotalGrp/EOYAmt08014587
IRS990/OtherExpensesGrp/Desc0BANK FEES
IRS990/OtherExpensesGrp/TotalAmt0115
IRS990/OtherLiabilitiesGrp/BOYAmt026397221
IRS990/OtherLiabilitiesGrp/EOYAmt026318080
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LAUREN LUNECKAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RECEIPT OF LEASE PAYMENTS
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0315081
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0315081
IRS990ScheduleD/LandGrp/BookValueAmt0862000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0862000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06681300
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ACCRUED RENT RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM TCMU
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY TRANSFER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SOUTH STATE LOAN PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MUSEUM ADOPTED THE PROVISIONS OF FASB GUIDANCE ON THE INCOME TAXES RELATED TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS BY PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE MUSEUM'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE MUSEUM, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS A OF DECEMBER 31, 2023 AND 2022 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt08014587
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND PRESENTS IT TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER AND THE CHIEF EXECUTIVE OFFICER SIGNS A CODE OF CONDUCT UPON BECOMING A MEMBER OF THE BOARD. PRIOR TO BECOMING A BOARD MEMBER, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED BY THE BOARD. IF A CONFLICT OF INTEREST ARISES DURING THE MEMBER'S TIME ON THE BOARD, THE MEMBER WOULD REMOVE THEMSELVES FROM ANY DISCUSSIONS ON ISSUES RELATED TO THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ONLY SELECT DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE WERE NO CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE CHILDREN'S MUSEUM OF
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AUDITED FINANCIAL STATEME
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CHILDREN'S MUSEUM OF THE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE CHILDREN'S MUSEUM OF THE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0UPSTATE (RENTAL INCOME)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt1UPSTATE (RECEIVABLE)
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0VINCE GUERRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08642337755
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TCM ENTERPRISES LLC
ReturnHeader/Filer/BusinessNameControlTxt0TCME
ReturnHeader/Filer/EIN0371567346
ReturnHeader/Filer/PhoneNum08642337755
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453749626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIGHSMITH & HIGHSMITH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0329 S MAIN ST
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ReturnHeader/PreparerPersonGrp/PhoneNum08648343868
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J TODD HIGHSMITH
ReturnHeader/ReturnTs02024-10-18T08:52:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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