2025-01-27T08:30:38-05:00 2024-06-30 621516392 LEWIS & ASSOCIATES PC CPAS PRINCETON PROF BLDG 136 PRINCETON JOHNSON CITY TN 37601 990 2023-07-01 621282542 HANDS ON DISCOVERY CENTER HAND 4234344263 1212 SUNCREST DR GRAY TN 376154114 SARAH BLACK TREASURER 4234344263 2024-12-20 true true THOMAS W TURBYFIELD P00433695 4239265138 2025-01-27 2023 2025-03-06 01:10:19Z MARCY WALKER 1212 NORTH EASTMAN RD KINGSPORT TN 37664 949383 false X WWW.HANDSONMUSEUM.ORG X 1986 TN THE DISCOVERY CENTER'S MISSION IS TO SUPPORT EDUCATION FOR LEARNERS OF ALL AGES BY PROVIDING OUT-OF-SCHOOL LEARNING EXPERIENCES WHICH CANNOT REALISTICALLY BE OFFERED WITHIN THE CONSTRAINTS OF A FORMAL SCHOOL PROGRAM. THE DISCOVERY CENTER'S ROLE IN RELATIONSHIP TO AREA SCHOOLS IS TO COMPLEMENT EXISTING PROGRAMS BY OFFERING LEARNING OPPORTUNITIES WHICH WILL EXTEND AND ENHANCE, BUT NOT SUPPLANT THE SCHOOL EXPERIENCE. TOWARD THESE ENDS, THE DISCOVERY CENTER CONDUCTS PARTICIPATORY PROGRAMS AND SUCH OTHER ACTIVITIES AS THE BOARD OF DIRECTORS DEEMS NECESSARY TO PROMOTE THE EXPRESSED PURPOSES OF THE DISCOVERY CENTER. 12 12 35 81 0 231647 397939 480176 443997 4092 -1970 64945 58243 780860 898209 0 0 393654 544616 0 57757 336141 301755 729795 846371 51065 51838 1825475 1825644 759444 707775 1066031 1117869 X THE DISCOVERY CENTER'S MISSION IS TO SUPPORT EDUCATION FOR LEARNERS OF ALL AGES BY PROVIDING OUT-OF-SCHOOL LEARNING EXPERIENCES WHICH CANNOT REALISTICALLY BE OFFERED WITHIN THE CONSTRAINTS OF A FORMAL SCHOOL PROGRAM. THE DISCOVERY CENTER'S ROLE IN RELATIONSHIP TO AREA SCHOOLS IS TO COMPLEMENT EXISTING PROGRAMS BY OFFERING LEARNING OPPORTUNITIES WHICH WILL EXTEND AND ENHANCE, BUT NOT SUPPLANT THE SCHOOL EXPERIENCE. TOWARD THESE ENDS, THE DISCOVERY CENTER CONDUCTS PARTICIPATORY PROGRAMS AND SUCH OTHER ACTIVITIES AS THE BOARD OF DIRECTORS DEEMS NECESSARY TO PROMOTE THE EXPRESSED PURPOSES OF THE DISCOVERY CENTER. false false 532312 443997 EDUCATION MUSEUM - HANDS ON EDUCATIONAL EXPERIENCE FOR ADULTS AND CHILDREN IN THE ARTS AND SCIENCES. 532312 true true false false false false false true false false true true false true true true true false false false false false false false true false false false false false false false false false false true false false false false false false false false false false false true 0 0 35 true false false false false false false false false false false false false X 12 12 false false false false false true false true true false false false true true true true true true true false TN X KAY HOBBS 4239002210 1212 SUNCREST DRIVE GRAY TN 37615 DALE MCCREEDY PRESIDENT & 40.00 X 66213 0 0 ROBBIE ANDERSON DIRECTOR 1.00 X 0 0 0 SARAH BLACK TREASURER 1.00 X X 0 0 0 JENNIFER CLEMENTS DIRECTOR 1.00 X 0 0 0 HELEN HARMON PAST CHAIR 1.00 X X 0 0 0 SCOTT JENKINSON VICE CHAIR 1.00 X X 0 0 0 SHALAINA JULIAN DIRECTOR 1.00 X 0 0 0 DR AMY MALKUS SECRETARY 1.00 X X 0 0 0 JOSH MCFALL DIRECTOR 1.00 X 0 0 0 MCKENZIE POTTER DIRECTOR 1.00 X 0 0 0 MARK STEVANS DIRECTOR 1.00 X 0 0 0 MARCY WALKER CHAIR 1.00 X X 0 0 0 DINEEN WEST DIRECTOR 1.00 X 0 0 0 66213 false false false 331785 66154 397939 ADMISSIONS 320760 320760 MEMBERSHIPS 64450 64450 SPECIAL PROGRAMS 58287 58287 MUSEUM RENTALS 500 500 443997 22047 22047 24017 -24017 -24017 -24017 21829 8154 13675 63571 19003 44568 44568 898209 464048 22547 130828 78497 39248 13083 335665 201399 100700 33566 2145 1287 644 214 39965 23979 11989 3997 36013 21608 10804 3601 9450 9450 27982 4288 22980 714 17079 10876 4995 1208 13741 10992 1375 1374 1634 1471 163 11819 10637 1182 33731 33731 81459 65167 16292 13721 12349 1372 REPAIRS & MAINTENANCE 23242 20918 2324 SPECIAL PROGRAMS 18641 18641 BANK CHARGES 14349 14349 STORAGE 12000 12000 22907 16472 6435 846371 532312 256302 57757 290369 315412 287830 405981 1000 1000 50000 50000 2839 2286 3521 13628 1266849 592291 778884 674558 261032 262779 150000 100000 1825475 1825644 18914 20160 7725 8000 732805 679615 759444 707775 X 777932 833596 288099 284273 1066031 1117869 1825475 1825644 51838 X false true X true false X 304444 236295 313235 231647 397939 1483560 304444 236295 313235 231647 397939 1483560 36308 1447252 2322 1666 3248 4621 22547 34404 1517964 2166359 0.95340 0.97470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 137248 21267 115981 89536 64127 25409 1040065 506897 533168 674558 BANK OF TENNESSEE 262779 C 262779 NOTE RECEIVABLE 100000 100000 NOTE PAYABLE - BANK OF TENNESSEE 535875 SBA DISASTER LOAN PAYABLE 143057 INTEREST PAYABLE 683 679615 X 898209 898209 898209 846371 846371 846371 SCHEDULE D, PAGE 3, PART X THE DISCOVERY CENTER HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE DISCOVERY CENTER AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE DISCOVERY CENTER HAS AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE DISCOVERY CENTER THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, RESPECTIVELY, THE DISCOVERY CENTER INCURRED NO TAX PENALTIES AND INTEREST. THE DISCOVERY CENTER'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORM 990) ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XIII THE DISCOVERY CENTER RECEIVED A TAX CREDIT OF 76,785 RECORDED AS A GOVERNMENT GRANT AND INTEREST OF 9,409 AGAINST CERTAIN EMPLOYMENT TAXES UNDER THE EMPLOYEE RETENTION CREDIT PROGRAM FROM THE IRS IMPACTING FORMS 941 DURING FISCAL YEARS ENDED JUNE 30, 2020 AND 2021. THESE FUNDS ARE REFLECTED IN OTHER INCOME IN THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2024. FESTIVAL OF TRE 13015 13015 7074 13015 13015 7074 7074 5941 STEVE SCHEU DIRECTOR 7146 PAYROLL SERVICES false FORM 990 - ORGANIZATION'S MISSION THE DISCOVERY CENTER'S MISSION IS TO SUPPORT EDUCATION FOR LEARNERS OF ALL AGES BY PROVIDING OUT-OF-SCHOOL LEARNING EXPERIENCES WHICH CANNOT REALISTICALLY BE OFFERED WITHIN THE CONSTRAINTS OF A FORMAL SCHOOL PROGRAM. THE DISCOVERY CENTER'S ROLE IN RELATIONSHIP TO AREA SCHOOLS IS TO COMPLEMENT EXISTING PROGRAMS BY OFFERING LEARNING OPPORTUNITIES WHICH WILL EXTEND AND ENHANCE, BUT NOT SUPPLANT THE SCHOOL EXPERIENCE. TOWARD THESE ENDS, THE DISCOVERY CENTER CONDUCTS PARTICIPATORY PROGRAMS AND SUCH OTHER ACTIVITIES AS THE BOARD OF DIRECTORS DEEMS NECESSARY TO PROMOTE THE EXPRESSED PURPOSES OF THE DISCOVERY CENTER. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD MEMBERSHIP COMMITTEE, AFTER OBTAINING THE CONSENT OF EACH CANDIDATE, SHALL DISTRIBUTE TO EACH BOARD MEMBER, AT LEAST TEN (10) DAYS PRIOR TO THE ANNUAL ELECTION MEETING OR ANY MEETING AT WHICH AN OFFICER OR BOARD MEMBER IS TO BE ELECTED, A NOTICE SETTING FORTH A PROPOSED SINGLE SLATE OF CANDIDATES FOR ANY OFFICER POSITION TO BE FILLED AND AT LEAST ONE CANDIDATE FOR EACH OF THE BOARD POSITIONS TO BE FILLED, SETTING FORTH THE TERMS OF EACH, WHERE APPROPRIATE. ADDITIONAL NOMINATIONS FOR ANY OFFICER POSITION TO BE FILLED, AFTER OBTAINING THE CONSENT OF THE NOMINEE, MAY BE MADE BY PETITION SIGNED BY TWO (2) MEMBERS OF THE BOARD AND DELIVERED TO THE CHAIRMAN OF THE BOARD MEMBERSHIP COMMITTEE AT LEAST ONE (1) WEEK PRIOR TO THE ELECTION. NO MEMBER MAY SIGN A PETITION FOR MORE THAN ONE CANDIDATE FOR THE SAME OFFICE. IF VACANCIES OCCUR IN THE BOARD OF DIRECTORS OR THE OFFICERS OF THE CORPORATION PRIOR TO THE ANNUAL ELECTION MEETING, THEY MAY BE FILLED AT ANY REGULAR OR SPECIAL MEETING, AT WHICH A QUORUM IS PRESENT, PROVIDED THAT NOTICE IS GIVEN IN ACCORDANCE WITH THE PROVISIONS OF THE ARTICLE. THE INDIVIDUAL ELECTED SHALL SERVE FOR THE REMAINDER OF THE TERM OF THE DIRECTOR OR OFFICER WHICH HE REPLACES. THE BOARD MEMBERSHIP COMMITTEE SHALL PROMPTLY NOTIFY CANDIDATES OF THE OUTCOME OF THE ELECTION. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION PROVIDES A DRAFT COPY OF FORM 990 IN PDF FORMAT FOR ALL BOARD MEMBERS FOR THEIR REVIEW. AFTER ALL BOARD MEMBERS HAVE REVIEWED THE FORM 990 AND AGREE TO IT'S ACCURACY, THE FORM 990 IS THEN FILED. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS, DIRECTORS CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINACIAL EXECUTIVE WILL ANNUALLY DISCLOSE OR UPDATE TO THE CHAIRMAN OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINANCE EXECUTIVE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PAGE 6, PART VI, LINE 15A THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION FOR HANDS ON DISCOVERY CENTER APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: CHIEF EMPLOYED EXECUTIVE, OFFICERS OR KEY EMPLOYEES AS DEFINED BELOW. AS OF THIS TIME, THERE ARE NO OFFICERS OR BOARD MEMBERS RECEIVING ANY COMPENSATION. THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF HANDS ON DISCOVERY CENTER; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL: THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH ANY CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE CHIEF EMPLOYED EXECUTIVE IS THE PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATIONS'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION OR OPERATIONS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS ARE DEFINED AS A PERSON ELECTED OR APPOINTED TO MANAGE THE ORGANIZATION'S DAILY OPERATIONS, SUCH AS A PRESIDENT, VICE-PRESIDENT, SECRETARY OR TREASURER. THE OFFICERS OF THE ORGANIZATION ARE DETERMINED BY REFERENCE TO ITS ORGANIZING DOCUMENT, BYLAWS, OR RESOLUTIONS OF ITS GOVERNING BODY, OR AS OTHERWISE DESIGNATED CONSISTENT WITH STATE LAW, BUT AT A MINIMUM INCLUDE THOSE OFFICERS REQUIRED BY APPLICABLE STATE LAW. INCLUDED AS OFFICERS ARE THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND TOP FINANCIAL OFFICIAL. KEY EMPLOYEES ARE EMPLOYEES OF THE ORGANIZATION WHO MEETS ALL THREE OF THE FOLLOWING TESTS: (A) RECEIVES REPORTABLE COMPENSATION FROM THE ORGANIZATION AND ALL RELATED ORGANIZATIONS IN EXCESS OF 150,000.00 FOR THE YEAR. (B) THE EMPLOYEE:(I) HAS RESPONSIBILITY, POWERS, OR INFLUENCE OVER THE ORGANIZATION AS A WHOLE THAT IS SIMILAR TO THOSE OF OFFICERS, DIRECTORS, OR TRUSTEES; (II) MANAGES A DISCRETE SEGMENT OR ACTIVITY OF THE ORGANIZATION THAT REPRESENTS 10% OR MORE OF THE ACTIVITIES, ASSETS, INCOME, OR EXPENSES OF THE ORGANIZATION AS COMPARED TO THE ORGANIZATION AS A WHOLE; OR (III) HAS OR SHARES AUTHORITY TO CONTROL OR DETERMINE 10% OR MORE OF THE ORGANIZATION'S CAPITAL EXPENDITURES, OPERATING BUDGET, OR COMPENSATION FOR EMPLOYEES. (C) IS ONE OF THE 20 EMPLOYEES THAT SATISFY THE 150,000.00 TEST AND RESPONSIBILITY TEST WITH THE HIGHEST REPORTABLE COMPENSATION FROM THE ORGANIZATION AND RELATED ORGANIZATIONS FOR THE YEAR. FORM 990, PAGE 6, PART VI, LINE 19 ANY REQUEST FOR THE REVIEW OF GOVERNING DOCUMENTS, POLICIES OR FINANCIAL RECORDS WILL BE FORWARDED TO THE BOARD OF DIRECTORS. THE BOARD WILL REVIEW THE REQUEST AND THEN TAKE APPROPRIATE ACTIONS TO MAKE THE REQUESTED DOCUMENTS AVAILABLE.