2024-11-11T15:16:51-06:00 2023-12-31 351178661 BLUE & CO LLC 627 WASHINGTON STREET COLUMBUS IN 47201 990 2023-01-01 352033887 KIDSCOMMONS COLUMBUS COMMUNITY CHILDREN'S MUSEUM KIDS 8123783046 309 WASHINGTON STREET COLUMBUS IN 47201 WHITNEY HARTWELL EXECUTIVE DIRECTOR 8123783046 2024-11-11 1 1 STEPHANIE CASTETTER CPA P01887347 8126692800 2024-11-11 2023 2024-10-15 13:58:12Z WHITNEY HARTWELL 309 WASHINGTON STREET COLUMBUS IN 47201 438838 0 X WWW.KIDSCOMMONS.ORG X 1997 IN TO PROVIDE A WORKING MUSEUM FOR CHILDREN AND FAMILIES IN COLUMBUS, INDIANA AND OTHER SURROUNDING SOUTH CENTRAL INDIANA COMMUNITIES. 12 12 36 77 0 0 59237 23504 267988 335377 1150 6786 80210 67695 408585 433362 0 0 0 0 237811 251759 0 0 17412 220936 239917 458747 491676 -50162 -58314 3625175 3714968 23616 18867 3601559 3696101 A FUN, SAFE, AND INVITING PLACE, KIDSCOMMONS NURTURES EXPLORATION, COLLABORATION, AND CREATIVITY WITHIN ALL CHILDREN AND THEIR CAREGIVERS. IT IS A PLACE TO LEARN ABOUT OUR COMMUNITY AND OUR WORLD. 0 0 392885 336139 THE MUSEUM IS DESIGNED TO BE A PLACE FOR CHILDREN AND THEIR CAREGIVERS TO LEARN ABOUT OUR WORLD AND COMMUNITY. THE MUSEUM HAD OVER 49,569 CHILDREN AND ADULT VISITORS IN 2023. FREE ADMISSION WAS OFFERED TO APPROXIMATELY 391 CHILDREN AND ADULTS IN 2023. THERE WERE 27 SCHOOL PROGRAMS IN 2023, REACHING 859 CHILDREN. 392885 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 36 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 IN X X WHITNEY HARTWELL 8123783046 309 WASHINGTON STREET COLUMBUS IN 47201 WHITNEY HARTWELL EXECUTIVE DIRECTOR 40.00 X X 82000 0 2460 ERIN HAWKINS BOARD MEMBER 2.00 X 0 0 0 JANET BRINKMAN BOARD MEMBER 2.00 X 0 0 0 JENNY MANNS BOARD MEMBER 2.00 X 0 0 0 KELLY BAKER BOARD MEMBER 2.00 X 0 0 0 KIM BENNETT BOARD MEMBER 2.00 X 0 0 0 MICHELLE CHESTNUT BOARD MEMBER 2.00 X 0 0 0 MICHELLE CRITZER BOARD MEMBER 2.00 X 0 0 0 PAUL FURBER BOARD MEMBER 2.00 X 0 0 0 STEPHANIE SEABORNE PRESIDENT 5.00 X X 0 0 0 JEREMY PUSHOR VICE PRESIDENT 5.00 X X 0 0 0 TYLER NICKERSON TREASURER 5.00 X X 0 0 0 KILEY BROAD SECRETARY 5.00 X X 0 0 0 82000 0 2460 0 0 0 0 0 23504 23504 ADMISSIONS & MEMBERSHI 713990 256084 256084 PROGRAM FEES 713990 79293 79293 335377 6786 6786 72409 5476 66933 66933 OTHER REVENUE 713990 762 762 762 433362 336139 0 73719 84460 59232 20553 4675 129526 90837 31519 7170 37773 26491 9191 2091 35480 20290 13588 1602 9739 8990 749 12282 8822 2819 641 19014 18312 607 95 3264 3264 109822 108607 1215 8405 8312 93 REPAIRS & MAITENANCE 18640 18555 85 BANK & CREDIT CARD FEES 14461 14461 DUES & SUBSCRIPTIONS 6910 4845 1682 383 VOLUNTEER SUPPORT 1787 1787 113 80 27 6 491676 392885 81379 17412 208775 225495 225397 315617 462 2162 13817 12331 4286546 2475974 1912894 1810572 1263830 1348791 3625175 3714968 23616 18867 23616 18867 X 3553488 3644560 48071 51541 3601559 3696101 3625175 3714968 -58314 152856 0 X X 0 1 X 1 0 X 227098 323738 152247 59237 23504 785824 388719 148734 155223 267988 335377 1296041 615817 472472 307470 327225 358881 2081865 107956 76344 80000 22500 20000 306800 0 107956 76344 80000 22500 20000 306800 1775065 2722 1225 447 1150 6786 12330 2722 1225 447 1150 6786 12330 985 911 447 291 762 3396 619524 474608 308364 328666 366429 2097591 0.84620 0.85140 0.00590 0.00340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 1844873 851707 993166 1361986 1314660 47326 1069687 309607 760080 1810572 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 1348791 1348791 X 438838 5476 5476 433362 0 433362 497152 5476 5476 491676 0 491676 PART X, LINE 2: TAX STATUS - KIDSCOMMONS HAS BEEN DETERMINED TO BE EXEMPT FROM STATE AND FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THERE WERE NO PAYMENTS FOR PENALTIES AND INTEREST RELATED TO TAXES DURING THE YEARS ENDED DECEMBER 31, 2023. AND 2022. KIDSCOMMONS BELIEVES THAT IT HAS APPROPRIATE SUPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 5,476. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 5,476. CARNIVALE 72409 72409 5476 72409 72409 5476 5476 66933 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO MEMBERS OF THE GOVERNING BOARD UPON REQUEST. THE FORM 990 IS PREPARED BY A CPA, WITH INPUT FROM THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ACCOUNTANT. THE EXECUTIVE DIRECTOR REVIEWS THE 990, RAISING ANY QUESTIONS TO THE PREPARER OF THE RETURN. ANY ISSUES THAT CANNOT BE RESOLVED BETWEEN THE PREPARER, THE ORGANIZATION'S ACCOUNTANT AND EXECUTIVE DIRECTOR ARE BROUGHT BEFORE THE AUDIT AND FINANCE COMMITTEE FOR RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY COMPLETE THE CONFLICT OF INTERESTS CHECKLIST AND DISCLOSE ANY POTENTIAL CONFLICTS. ALSO, BOARD MEMBERS ARE ASKED TO EXCUSE THEMSELVES FROM A VOTE ANY TIME THERE IS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND DETERMINED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE PREPARES A RECOMMENDATION FOR COMPENSATION THAT IS BROUGHT TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES FROM THE PRIOR YEAR. THE AUDIT AND FINANCE COMMITTEE ARE CHARGED WITH THE SELECTION OF THE INDEPENDENT AUDITORS. THE INDEPENDENT AUDITORS REPORT TO THIS COMMITTEE THE FINDINGS OF THE AUDIT AS WELL AS ANY RECOMMENDATIONS THEY HAVE FOR THE ORGANIZATION. THE AUDIT AND FINANCE COMMITTEE ACCEPTS THE AUDITOR'S REPORTS, FINDINGS AND RECOMMENDATIONS (AFTER ALL OUTSTANDING QUESTIONS ARE RESOLVED) AND MAKES A RECOMMENDATION TO THE BOARD FOR ACCEPTANCE OF THE AUDITORS REPORTS AS PRESENTED. THE AUDIT AND FINANCE COMMITTEE IS COMPRISED OF INDIVIDUALS KNOWLEDGABLE IN FINANCE AND ACCOUNTING AND WHO ARE QUALIFIED TO SERVE IN THIS CAPACITY.