Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 915,442 | 424,176 | 599,150 | 597,540 | 888,104 | 3,424,412 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 915,442 | 424,176 | 599,150 | 597,540 | 888,104 | 3,424,412 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 613,609 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,810,803 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 915,442 | 424,176 | 599,150 | 597,540 | 888,104 | 3,424,412 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2 | 39,544 | 27,603 | 19,060 | 86,209 | |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 14,362 | 29,167 | 537 | 44,066 | ||
| 11 | Total support. Add lines 7 through 10 | 3,554,687 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| FORM 990, PART III, LINE 4A | BIRTHDAY PARTIES DESCRIPTION: IN OUR BIRTHDAY PARTIES, OUR MUSEUM FACILITATORS LEAD PERSONALIZED CELEBRATORY EXPERIENCES FOR SMALL TO MEDIUM-SIZED GROUPS OF CHILDREN, WHO COME WITH FAMILY AND FRIENDS TO COMMEMORATE A CHILD'S SPECIAL DAY. CONTENT: THESE BIRTHDAY PARTIES INCLUDE DEDICATED PLAYTIME THROUGHOUT THE MUSEUM'S HANDS-ON EXHIBITS AND ACTIVITIES, PLUS EXCLUSIVE ACCESS TO A PRIVATE BIRTHDAY ROOM FOR CAKE AND CELEBRATIONS. PARTIES CAN BE ENHANCED WITH OPTIONAL HANDS-ON STEAM WORKSHOPS LED BY OUR MUSEUM FACILITATORS. THE WORKSHOP TOPIC IS CHOSEN AHEAD OF TIME BY THE PARTY ORGANIZER FROM OUR MENU OF CREATIVE OPTIONS, INCLUDING SILLY SLIME, PLAY-DOH, PAINT EXTRAVAGANZA, AND ARTS + CRAFTS. WHERE: BIRTHDAY PARTIES ARE HELD IN THE MUSEUM ON WEEKENDS (9:30 - 11:30, 12:30 - 2:30, 3:30 - 5:30) AND WEEKDAYS (2:30 - 4:30), ACCOMMODATING UP TO 25 CHILDREN PLUS PARENTS AND GUARDIANS, WITH FULL ACCESS TO THE MUSEUM ON THE DAY OF THE PARTY. THE MUSEUM IS ABLE TO HOST UP TO TWO BIRTHDAY PARTIES SIMULTANEOUSLY IN SEPARATE DESIGNATED SPACES. ALL ACTIVITIES ARE FACILITATED BY WCM STAFF (TYPICALLY A PLAYWORKER), AND NO FOOD IS PREPARED, HANDLED, OR SERVED BY THE MUSEUM DURING THE PARTIES. FAMILY ACCESS MEMBERSHIP (FAM) DESCRIPTION: FAMILY ACCESS MEMBERSHIP (FAM) IS WESTCHESTER CHILDREN'S MUSEUM'S UNIQUE INITIATIVE DESIGNED TO ELIMINATE ECONOMIC BARRIERS AND MAKE THE MUSEUM ACCESSIBLE TO ALL CHILDREN AND FAMILIES REGARDLESS OF FINANCIAL CIRCUMSTANCES. CONTENT: THIS PROGRAM PROVIDES QUALIFYING LOW-INCOME FAMILIES WITH ALL THE BENEFITS OF OUR PREMIUM MUSEUM MEMBERSHIP AT A SIGNIFICANTLY REDUCED COST OF ONLY $25, REPRESENTING MORE THAN A 90% DISCOUNT FROM REGULAR PRICING. FAM MEMBERS RECEIVE THE SAME ACCESS AND PRIVILEGES AS STANDARD MEMBERS, INCLUDING UNLIMITED FREE ADMISSION, DISCOUNTS ON PROGRAMS, AND SPECIAL MEMBER EVENTS THROUGHOUT THE YEAR. WHERE: FAM IS AVAILABLE TO ELIGIBLE FAMILIES THROUGHOUT WESTCHESTER COUNTY. AND BEYOND. THE PROGRAM HAS SUCCESSFULLY EXPANDED MUSEUM ACCESSIBILITY, WITH FAM MEMBERS NOW COMPRISING 21% OF OUR TOTAL MEMBERSHIP BASEMORE THAN DOUBLE THE COUNTY'S GENERAL POVERTY RATE OF 9.3%. THIS INITIATIVE HAS CONTRIBUTED TO OUR REMARKABLE GROWTH, WITH OVERALL MEMBERSHIP INCREASING BY 61% AND TOTAL MUSEUM VISITORS REACHING 108,000 IN 2024. FIELD TRIPS DESCRIPTION: IN OUR FIELD TRIPS, OUR MUSEUM EDUCATORS LEAD PLAYFUL LEARNING VISITS FOR LARGE NUMBERS OF CHILDREN, WHO USUALLY COME FROM A REGIONAL SCHOOL OR OTHER ORGANIZATION BY BUS OR CARPOOL. CONTENT: THESE FIELD TRIPS ARE USUALLY A COMBINATION OF FACILITATED/GUIDED PLAY IN VARIOUS ACTIVITY/EXHIBIT LOCATIONS WITHIN THE MUSEUM, WITH THE OPTION TO ADD A HANDS-ON STEAM WORKSHOP LED BY OUR MUSEUM EDUCATORS. THE OPTIONAL ADD-ON WORKSHOP TOPIC IS CHOSEN AND SCHEDULED AHEAD OF TIME BY THE SCHOOL ORGANIZER, CHOSEN FROM OUR MENU OF TOPICS IN THE EDUCATOR'S GUIDE. WHERE: FIELD TRIPS ARE HELD IN THE MUSEUM EVERY WEEKDAY, IN WHICH UP TO 6 CLASSROOMS PER DAY, ALONG WITH THEIR TEACHERS AND CHAPERONES, HAVE FULL ACCESS TO THE HANDS-ON ACTIVITIES IN THE MUSEUM. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AUDIT COMMITTEE MEETS TO REVIEW THE FORM 990 ON A TIMELY BASIS, AND APPROVES THE FINAL VERSION BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE BOARD, OR ANY MEMBER OF THE IMMEDIATE FAMILY OF A BOARD MEMBER OCCUPYING THE SAME HOUSEHOLD, SHALL BE DISCLOSED BY THE BOARD MEMBER TO THE BOARD OF TRUSTEES AT LEAST ANNUALLY AND MADE A MATTER OF RECORD. WHEN ANY SUCH INTEREST BECOMES RELEVANT TO ANY SUBJECT REQUIRING ACTION OF THE BOARD, THE BOARD WESTCHESTER CHILDREN'S MUSEUM 56-249119 MEMBER HAVING A CONFLICT SHALL CALL IT TO THE ATTENTION OF THE PRESIDENT, AND IF THE MATTER IS BEING CONSIDERED BY A COMMITTEE OF THE BOARD, TO THE ATTENTION ALSO OF THE CHAIR OF SUCH COMMITTEE. THE BOARD MEMBER HAVING SUCH A CONFLICT SHALL NOT PARTICIPATE OR USE ANY PERSONAL INFLUENCE IN THE DISCUSSION OF THE SUBJECT OR MAKE ANY RECOMMENDATIONS REGARDING THE SUBJECT. HOWEVER, THE BOARD MEMBER WILL BRIEFLY STATE THE NATURE OF THE CONFLICT, AND WILL PROVIDE PERTINENT INFORMATION REQUESTED BY OTHER BOARD MEMBERS WHEN THE BOARD MEMBER'S KNOWLEDGE OF THE SUBJECT WILL ASSIST THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE DETERMINES THE GOALS OF THE EXECUTIVE DIRECTOR, WHICH IS THEN REVIEWED WITH THE EXECUTIVE DIRECTOR. THE COMPENSATION PACKAGE IS DETERMINED BY THE EXECUTIVE COMMITTEE, TAKING INTO ACCOUNT PERFORMANCE MARKERS AND COMPARABLE DATA OF OTHER EXECUTIVE DIRECTORS IN SIMILAR ROLES. THIS COMPENSATION PACKAGE IS RECOMMENDED TO THE BOARD OF TRUSTEES FOR APPROVAL. ALL APPROVALS ARE DOCUMENTED IN MEETING MINUTES. THE EXECUTIVE DIRECTOR MAKES SALARY DECISIONS FOR ALL STAFF, WHICH ARE COMMUNICATED DIRECTLY TO THE STAFF BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS MANAGING THE STAFF COMPENSATION BASED ON THE BUDGET THAT IS REVIEWED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD AT THE JUNE MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | BOARD WOULD CONSIDER SHARING FINANCIALS UPON REQUEST. |
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