2024-10-28T20:51:21+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 310931317 The Children's Museum Guild Inc CHIL 3173343322 3000 North Meridian Street Indianapolis IN 462084716 Ella Frank CFO 3173343322 2024-10-29 true JENNIFER BURKE P01342224 3128997000 2024-08-26 2023 2024-10-15 13:58:12Z Molly Winkler 3000 North Meridian Street Indianapolis IN 462084716 1515562 false X www.childrensmuseum.org X 1978 IN 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. 9 9 0 100 0 0 934300 1082386 22233 33860 8 129 -186737 -273547 769804 842828 710007 764893 0 0 0 0 44602 65012 754609 829905 15195 12923 233691 246614 0 0 233691 246614 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. false false 829905 764893 33860 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) 829905 true true false false false false false false false false false false false false true false true false false false false false false true false false true false false false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false true true false false false false false false X 9 9 false false false false true true true true true false false true true true true true true false false false IN X Ella Frank 3173343322 3000 N Meridian Street Indianapolis IN 462084716 X Allison Sukeurs Treasurer - 2 MO 1.0 X X 0 0 0 Amiee Scheuermann Corresponding Secretary - 10 MO 1.0 X X 0 0 0 Cole Healy Treasurer - 10 MO/ Assistant Treasurer - 2 MO 1.0 X X 0 0 0 Jen Triplett President - 10 MO/ Vice President - 2 MO 1.0 X X 0 0 0 Julie O'Brien Assistant Treasurer - 10 MO 1.0 X X 0 0 0 Kathleen Bigelow Corresponding Secretary - 2 MO 1.0 X X 0 0 0 Minissa Dent Recording Secretary - 2 MO 1.0 X X 0 0 0 Molly Winkler Vice President - 10 MO 1.0 X X 0 0 0 Sally Akers Recording Secretary - 10 MO 1.0 X X 0 0 0 Stephanie Allen President - 2 MO/Immediate Past President - 10 MO 1.0 X X 0 0 0 Christy Becker Board Member - 2 MO 1.0 X 0 0 0 Jennifer Pope Baker Board Member - 10 MO 1.0 X 0 0 0 Jerri Ramsey Board Member - 10 MO 1.0 X 0 0 0 Paige Button Board Member - 2 MO 1.0 X 0 0 0 0 0 0 0 false false false 0 25399 1056987 540073 1082386 Membership events 900099 33860 33860 0 0 0 0 33860 129 129 0 0 0 0 399187 1056987 672734 -273547 -273547 0 0 0 0 0 842828 33860 0 -273418 764893 764893 0 0 0 0 31834 31834 Social Expense 33178 33178 0 0 0 0 829905 829905 0 0 194528 157259 39163 38355 51000 0 0 0 0 0 0 0 0 0 0 0 0 233691 246614 0 0 0 0 0 0 X 233691 246614 233691 246614 233691 246614 12923 0 X false true X true false X X 1 THE CHILDREN'S MUSEUM OF INDIANAPOLIS INC 350867985 7 true 764893 0 1 764893 0 true false false false false false false false false false false false false false false true false false X true true Schedule A, Part IV, Section D, Line 2 Officers Appointed Or Serving Supported Org. 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. Schedule A, Part IV, Section E, Line 2a Org. Activities Directly Further The Exempt Purposes 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. Schedule A, Part IV, Section E, Line 2b Activities That One Or More Supp. Org. Engaged In 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 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 2023 and 2022: property and excise taxes of $31,000 and $42,000 and sales taxes collected and remitted of $196,000 and $195,000, respectively. As of December 31, 2023 and 2022, 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, 2023 and 2022, 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, 2023 and 2022. Haunted House 1456174 1056987 399187 247420 181909 243405 0 0 1456174 1056987 399187 247420 181909 243405 672734 -273547 true The Children's Museum of Indianapolis 3000 North Meridian Street Indianapolis IN 46208 350867985 501(C)(3) 764893 ANNUAL PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Funds are granted to The Children's Museum of Indianapolis, Inc., a qualifying IRC Section 501(c)(3) exempt Organization, to support the programs and mission of the museum. Grant funds can be used for any museum program and therefore the monitoring of grant funds is not necessary. X 45 181909 Cost X Equipment/Supplies 23 110744 Cost X Gifts/Awards 57 247420 Cost 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Food inventory - Number of contributions Other - Equipment/Supplies Number of contributions Other - Gifts/Awards Number of contributions 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 $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. 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, 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, Line 7a Members or stockholders electing members of governing body See narrative above for Part VI, Line 6. Form 990, Part VI, 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. 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, 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, 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 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. THE CHILDREN'S MUSEUM OF INDIANAPOLIS INC 3000 NORTH MERIDIAN STREET INDIANAPOLIS IN 46208 350867985 OPERATE A CHILDREN'S MUSEUM IN 501(c)(3) 7 NA false false true false false false false false false false false false true false true true false true false false