Minnesota Childrens Museum in Saint Paul, Minnesota (MN)

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Minnesota Childrens Museum
Employer Identification Number (EIN)411354181
Name of OrganizationMinnesota Childrens Museum
Address10 7th St W, Saint Paul, MN 55102-2453
ActivitiesMuseum, zoo, planetarium, etc.
SubsectionCharitable Organization, Educational Organization
Ruling Date07/1979
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$19,052,526
Amount of Income$9,197,776
Form 990 Revenue Amount$8,738,872
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Children's Museums


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Amount of income in 2014: $9,197,776 (it was $9,717,246 in 2013)
This organization: 

 $9,197,776
Other organizations performing similar types of work: 

 $635,016

Assets in 2014: $19,052,526 (it was $17,717,519 in 2013)
Minnesota Childrens Museum: 

 $19,052,526
Other organizations performing similar types of work: 

 $1,568,152

Expenses in 2014: $8,035,639
This organization: 

 $8,035,639
Other organizations performing similar types of work: 

 $709,408

Income to expenses ratio in 2014: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2014: 188
Minnesota Childrens Museum: 

 188
Other organizations performing similar types of work: 

 36

Employees paid over $100,000 in 2014: 4.8%
This organization: 

 4.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 53.7%
Minnesota Childrens Museum: 

 53.7%
Other organizations performing similar types of work: 

 46.5%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096433939
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return158189188
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYesYes
Did the organization notify the donor of the value of the goods or services provided?YesYesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$276,252$511,912$674,250
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$20,909$30,587$147,954
Total number of individuals who received more than $100,000 of reportable compensation from the organization055
Total number of independent contractors who received more than $100,000 of compensation from the organization004
Statement of Revenue
2011201220132014
Total revenue$5,736,051$7,951,602$9,717,246$8,738,872
Contributions, Gifts, Grants and Other Similar Amounts$2,079,143$4,211,349$4,496,035$4,689,908
Program Service Revenue$3,099,038$3,340,319$3,684,595$3,582,992
900099$1,336,199$1,470,404$1,213,413
900099$984,871$1,154,168$1,196,927
900099$825,757$861,415$832,931
900099$193,492$198,608$236,693
900099$0$0$103,028
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$89,729$93,431$151,185$159,565
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$31,142$31,539$0
Net rental income$0$8,412$1,829$38,248
Gross rents (Real / Personal)$0 / $0$8,412 / $0$1,829 / $0$38,248 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$0 / $0$8,412 / $0$1,829 / $0$38,248 / $0
Net gain/loss from sales of assets other than inventory$184,273$88,124$1,178,128$73,789
Gross amount from sales of assets other than inventory (Securities / Other)$184,273 / $0$217,476 / $0$5,809,696 / $0$445,531 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$129,352 / $0$4,631,568 / $0$371,742 / $0
Gain or (loss) (Securities / Other)$184,273 / $0$88,124 / $0$1,178,128 / $0$73,789 / $0
Net income/loss from fundraising events$81,159$-90,392$-141,426$-54,312
Gross income from fundraising events$163,930$69,882$106,323$32,850
Less: direct expenses$82,771$160,274$247,749$87,162
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$202,709$269,217$315,361$248,682
900099$260,449$304,941$227,763
900099$8,768$10,420$20,919
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$5,946,780$6,682,705$7,361,794$8,035,639
Grants and other assistance to domestic organizations and domestic governments$30,902$7,635$8,220
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$273,281$280,910$445,072$548,819
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$2,498,623$2,959,041$3,359,838$3,650,361
Pension plan accruals and contributions$58,377$51,109$49,132
Other employee benefits$276,324$296,774$311,536
Payroll taxes$244,414$279,542$305,709$326,000
Fees for services (non-employees)
Management$0$0$0
Legal$16,585$43,045$16,693
Accounting$26,125$274,088$30,481
Lobbying$20,000$59,999$70,000
Professional fundraising services$0$3,000$0$0
Investment management fees$51,408$36,830$43,152
Other$178,610$553,891$1,340,722
Advertising and promotion$267,864$291,742$312,084
Office expenses$532,573$615,090$488,971
Information technology$110,816$129,742$152,489
Royalties$0$0$0
Occupancy$445,977$476,880$232,857
Travel$32,171$36,235$33,128
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$39,367$54,856$98,204
Interest$4,891$702$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$567,021$653,003$641,571
Insurance$37,742$41,062$38,499
Other expenses$212,083$172,985$360,243
Other expenses$104,801$98,691$112,200
Other expenses$73,716$57,572$110,382
Other expenses$57,826$-752,071$-953,515
Other expenses$15,033$51,315$13,410
Balance Sheet
2011201220132014
Total assets$15,029,599$16,076,345$17,717,519$19,052,526
Cash - non-interest-bearing$414,285$699,408$1,302,488
Savings and temporary cash investments$1,591,763$1,777,535$1,802,607
Pledges and grants receivable, net$1,841,599$3,115,480$3,199,846
Accounts receivable, net$116,646$50,750$34,175
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$4,560
Prepaid expenses and deferred charges$258,738$179,626$154,644
Land, buildings, and equipment: cost or other basis$7,301,145$7,376,812$7,701,596
Investments - publicly traded securities$0$4,517,908$4,852,610
Investments - other securities$4,552,169$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$0
Total liabilities$1,412,912$1,380,837$1,645,983$1,912,996
Accounts payable and accrued expenses$537,624$568,562$592,456
Grants payable$0$0$0
Deferred revenue$843,213$1,048,850$1,009,112
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$300,000
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$28,571$11,428
Total net assets or fund balances$13,616,687$14,695,508$16,071,536$17,139,530
Unrestricted net assets$2,077,116$2,296,955$1,820,576
Temporarily restricted net assets$8,456,639$9,612,828$11,157,201
Permanently restricted net assets$4,161,753$4,161,753$4,161,753
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$15,009,898
Subtotal Support$18,436,918
Gifts, grants, contributions, and membership fees received$18,436,918
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$3,427,020
Total Support$20,338,794
Public Support$18,436,918
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$693,552
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$1,208,324
Gross receipts from related activities, etc.$17,089,077
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1The New Childrens Museum200 W Island Ave, San Diego, CA 92101-6850CA1981-08$3,807,136
2San Antonio Childrens Museum2800 Broadway St, San Antonio, TX 78209-7034TX1993-05$10,725,282
3Minnesota Childrens Museum10 7th St W, Saint Paul, MN 55102-2453MN1979-07$9,197,776
4Stepping Stones Museum For Children Inc303 West Ave, Norwalk, CT 06850-4002CT1997-04$8,302,033
5San Jose Childrens Discovery Museum180 Woz Way, San Jose, CA 95110-2722CA1983-04$8,077,969
6Young At Art Of Broward Inc751 Sw 121st Avenue, Davie, FL 33325-3804FL1988-03$3,389,944
7Staten Island Childrens Museum1000 Richmond Terrace, Staten Island, NY 10301-1114NY1974-07$1,819,096
8The Delaware Childrens Museum Inc550 Justison St, Wilmington, DE 19801-5142DE1988-08$1,525,854
9Tucson Childrens Museum Inc, Childrens Museum Tucson Oro ValleyPO BOX 2609, Tucson, AZ 85702-2609AZ1991-05$1,361,047
10Shenandoah Valley Discovery Museum Inc19 West Cork Street, Winchester, VA 22601-4749VA1994-06$1,272,992
11The Works9740 Grand Ave S, Bloomington, MN 55420-4225MN1987-11$1,195,817
12The Childrens Museum Of Cleveland10730 Euclid Ave, Cleveland, OH 44106-2208OH1982-08$1,155,058
13The Childrens Museum Of Science And Technology250 Jordan Rd, Troy, NY 12180-8394NY1958-07$1,120,754
14Santa Fe Childrens Museum Inc1050 Old Pecos Trl, Santa Fe, NM 87505-2688NM1985-04$848,581
15The Great Lakes Childrens Museum13240 S West Bay Shore Dr, Traverse City, MI 49684-5570MI2000-02$767,702
16Science And Technology Interactive Center, Scitech18 W Benton St, Aurora, IL 60506-6013IL1989-01$589,494
17Science Museum Of Long Island1526 Plandome Rd, Manhasset, NY 11030-1038NY1964-11$583,556
18Wow Childrens Museum World Of Wonder Ltd110 N Harrison Ave, Lafayette, CO 80026-2336CO1997-11$509,033
19The Childrens Museum Of Lake Charles Inc327 Broad St, Lake Charles, LA 70601-4223LA1988-08$369,057
20Virginia Discovery Museum IncPO BOX 1128, Charlottesvle, VA 22902-1128VA1982-06$352,785
Number of organizations performing similar types of work
Alabama3
Arkansas1
Arizona2
California16
Colorado4
Connecticut5
District of Columbia1
Delaware1
Florida10
Georgia3
Hawaii2
Iowa1
Illinois11
Indiana6
Kansas1
Kentucky2
Louisiana4
Massachusetts11
Maryland2
Maine2
Michigan8
Minnesota2
Missouri3
Mississippi1
Montana1
North Carolina2
North Dakota2
Nebraska3
New Hampshire1
New Jersey3
New Mexico2
Nevada2
New York16
Ohio1
Oregon5
Pennsylvania5
Rhode Island1
South Carolina4
Tennessee5
Texas9
Utah1
Virginia4
Washington7
Wisconsin6
Wyoming1
Total183

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