2023-11-07T13:08:05-06:00 2022-12-31 232108173 RKL LLP PO BOX 8408 LANCASTER PA 176048408 990 2022-01-01 231365154 LANCASTERHISTORYORG LANC 7173924633 230 NORTH PRESIDENT AVENUE LANCASTER PA 176033125 THOMAS RYAN PHD PRESIDENT & CEO 7173924633 2023-11-02 1 THOMAS RYAN PHD 999009999 0 BETH L T SAUDER CPA P01474324 7173945666 2023-11-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THOMAS RYAN PHD 230 NORTH PRESIDENT AVENUE LANCASTER PA 176033125 6875063 0 X WWW.LANCASTERHISTORY.ORG X 1901 PA TO EDUCATE THE PUBLIC ABOUT THE HERITAGE AND HISTORY OF THE PEOPLE, PLACES, AND EVENTS THAT SHAPED OUR REGION, THE COMMONWEALTH OF PENNSYLVANIA, AND THE UNITED STATES OF AMERICA. 20 20 26 375 0 0 1222664 1751025 77820 133491 452350 1246756 186642 40514 1939476 3171786 0 0 0 0 1064682 1274123 0 0 211401 1206248 1638861 2270930 2912984 -331454 258802 21295803 18119818 1556013 1319853 19739790 16799965 X TO EDUCATE THE PUBLIC ABOUT THE HERITAGE AND HISTORY OF THE PEOPLE, PLACES, AND EVENTS THAT SHAPED OUR REGION, THE COMMONWEALTH OF PENNSYLVANIA AND THE UNITED STATES OF AMERICA. 0 0 2132330 172833 THE ORGANIZATION CARRIES ON VARIOUS PROGRAMS AND EVENTS THAT SUPPORT THEIR MISSION TO EDUCATE THE PUBLIC ABOUT THE HERITAGE AND HISTORY OF THE PEOPLE, PLACES, AND EVENTS THAT SHAPED OUR REGION, THE COMMONWEALTH OF PENNSYLVANIA, AND THE UNITED STATES OF AMERICA.OUTREACH TO APPROXIMATELY 2,400 MEMBERS AND GENERAL PUBLIC THROUGH OUR JOURNAL AND NEWSLETTER AND 125,000 THROUGH THE WORLD WIDE WEB.ACQUISITIONS-LIBRARY, ARCHIVAL, AND MUSEUM ITEMS FOR PUBLIC DISPLAY AND HISTORICAL RESEARCH SERVED AN ESTIMATED 14,000 ADULTS, COLLEGE, AND SECONDARY STUDENTS.SPECIAL EVENTS-LIVING HISTORY CIVIL WAR AND WWII ENCAMPMENTS, LECTURES, FILMS, TRIPS, COLLOQUIA AND SYMPOSIA. BROUGHT HISTORY EVENTS TO ABOUT 8,800 PEOPLE.RESPONSIBLE FOR THE FUTURE DEVELOPMENT OF A MUSEUM AND INTERPRETIVE CENTER OF THE THADDEUS STEVENS AND LYDIA HAMILTON SMITH HISTORIC SITE LOCATED IN LANCASTER CITY.NEH FELLOWSHIP 2132330 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 37 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 PA NY X PETER WEST CONTROLLER 7173924633 230 NORTH PRESIDENT AVENUE LANCASTER PA 176033125 J RICHARD GRAY CHAIR 3.00 X X 0 0 0 ELIZABETH M GROFF VICE CHAIR 1.00 X X 0 0 0 ROSEMARY T KRILL VICE CHAIR 1.00 X X 0 0 0 ROBERT L GLOVER SECRETARY 1.00 X X 0 0 0 DEBORAH M MARTIN TREASURER/VICE CHAIR 1.00 X X 0 0 0 KENNETH I HUBER TREASURER/ASST. SECRETARY-END 5/2022 1.00 X X 0 0 0 THOMAS BALDRIGE TRUSTEE 1.00 X 0 0 0 STACEY MORGAN BRUBAKER TRUSTEE 1.00 X 0 0 0 WENDELL L FUNK MD TRUSTEE 3.00 X 0 0 0 LEROY T HOPKINS JR PHD TRUSTEE 1.00 X 0 0 0 JOSH NOWAK TRUSTEE (BEG. MAY 2022) 1.00 X 0 0 0 NELSON POLITE JR TRUSTEE 1.00 X 0 0 0 ERIKA RIVERA TRUSTEE 1.00 X 0 0 0 CONSTANCE D SANTARELLI TRUSTEE 1.00 X 0 0 0 MICHAEL W SCHMID TRUSTEE 1.00 X 0 0 0 LENWOOD SLOAN TRUSTEE 1.00 X 0 0 0 LAWRENCE F STENGEL TRUSTEE 1.00 X 0 0 0 DAVE TAYLOR TRUSTEE 1.00 X 0 0 0 JOSEPH R TIMKO TRUSTEE 1.00 X 0 0 0 GERALD WILSON TRUSTEE 1.00 X 0 0 0 SUZANNE CHAIRSELL WOODARD TRUSTEE 1.00 X 0 0 0 THOMAS RYAN PHD PRESIDENT AND CEO 40.00 X 205080 0 5923 ROBIN SARRATT VICE PRESIDENT 40.00 X 123211 0 9904 328291 0 15827 2 0 1 0 0 55894 365965 1329166 56013 1751025 EDUCATION AND TRIPS 900099 133491 133491 133491 155851 155851 11049 1477 9572 9572 9572 4733376 3642471 1090905 1090905 1090905 24506 55894 34152 -9646 -9646 55670 25177 30493 30493 OTHER INCOME - INSURANCE REIMBURS 900099 8849 8849 MISCELLANEOUS 900099 1246 1246 10095 3171786 172833 0 1247928 344118 27756 143368 172994 768265 686092 82173 16435 15847 588 51241 37343 9883 4015 94064 61142 18813 14109 500 500 1829 1829 17325 17325 48550 48550 43895 43895 38630 38630 38428 20853 10309 7266 57282 41256 11052 4974 608950 594706 14244 590 442 74 74 50655 50655 330871 330871 42297 25378 16073 846 REPAIRS AND MAINTENANCE 230038 138023 92015 PROGRAM EXPENSES 55354 55354 ARBORETUM EXPENSES 19994 19994 EDUCATION AND TRIPS 16086 9288 4787 2011 37587 29355 3120 5112 2912984 2132330 569253 211401 8323 3079 67639 58760 14560748 4633512 9985973 9927236 9956390 7149106 1277478 981637 21295803 18119818 6807 6322 1549206 1280205 0 33326 1556013 1319853 X 13191441 11702820 6548349 5097145 19739790 16799965 21295803 18119818 X 258802 -2843854 -354773 X X 0 1 X 1 0 X 1318717 1659984 1278095 1222664 1751025 7230485 254835 258671 81217 263247 198010 1055980 27125 41825 22600 12666 25752 129968 1600677 1960480 1381912 1498577 1974787 8416433 108562 49927 135218 15000 120000 428707 0 108562 49927 135218 15000 120000 428707 7987726 243461 233424 234772 196993 166900 1075550 243461 233424 234772 196993 166900 1075550 1844138 2193904 1616684 1695570 2141687 9491983 0.84150 0.82810 0.11330 0.12300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 643376 X X X X 0 10815122 35000 -1733578 1197062 48544 7830938 10083515 61055 1371782 634151 67079 10815122 9942843 137830 1112144 1052954 56348 10083515 8659422 340345 1745616 744732 57808 9942843 10259751 209487 -585859 1163528 60429 8659422 0.38545 0.16835 0.44620 1 0 245000 245000 12663256 3444444 9218812 62211 60668 1543 1110782 1080707 30075 479499 47693 431806 9927236 PERPETUAL TRUSTS 266479 CHARITABLE REMAINDER TRUSTS 681832 RIGHT OF USE ASSET 33326 981637 LEASE LIABILITY 33326 33326 X -14585 -2843854 -293967 -3137821 3123236 48550 48550 3171786 2925240 60806 60806 2864434 48550 48550 2912984 PART III, LINE 1A: THE HISTORICAL LANDMARKS OF THE ORGANIZATION HAVE BEEN CAPITALIZED AND ARE RECORDED AS COMPONENTS OF LAND AND IMPROVEMENTS, BUILDING AND IMPROVEMENTS, AND FURNITURE AND EQUIPMENT. THE MAJORITY OF THESE VALUES WERE DETERMINED BY MANAGEMENT IN 1985. PRIOR TO DECEMBER 31, 1988, CERTAIN EXPENDITURES FOR FIXED ASSETS WERE NOT TRACKED IN DETAIL AND WERE THEREFORE NOT CAPITALIZED. THE ORGANIZATION'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE. EXCEPT FOR REAL ESTATE, ASSETS OF HISTORICAL VALUE ARE NOT RECORDED IN THE FINANCIAL STATEMENTS. PURCHASES OF COLLECTIONS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PART III, LINE 4: COLLECTIONS CONSIST PRIMARILY OF BOOKS, OBJECTS, AND MANUSCRIPT ITEMS THAT EXPLORE THE HISTORY OF LANCASTER COUNTY AND THE PRESIDENCY OF JAMES BUCHANAN. PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO FURTHER THE PURPOSES AND MISSION OF THE ORGANIZATION WHILE HONORING DONOR'S INTENDED USE OF FUNDS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCORDING TO THE PRINCIPLES OF ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: PURCHASES OF COLLECTIONS/HISTORICAL TREASURES -26,597. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT AND PERPETUAL TRUSTS -329,167. BOOK/TAX DIFFERENCE ON SALE OF INVESTMENTS 991. RENTAL EXPENSES 1,477. FUNDRAISING EXPENSES 34,152. BOOKSTORE EXPENSES 25,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: BOOKSTORE EXPENSES 25,177. FUNDRAISING EXPENSES 34,152. RENTAL EXPENSES 1,477. VALENTINE DINNER 58100 47434 10666 5529 300 10831 ANNUAL DINNER 22300 8460 13840 5000 10608 1884 80400 55894 24506 5000 16137 300 12715 34152 -9646 X X X 0 0 0 0 0 0 0 0 0 THOMAS RYAN PHD PRESIDENT AND CEO 185080 0 20000 0 0 0 5811 0 112 0 211003 0 0 0 X 0 X 3 56013 STOCK QUOTE X 18 0 X AUDIO/VISUAL ITEMS 78 0 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS = THE NUMBER OF DIFFERENT CONTRIBUTIONS OF THIS TYPE THAT WERE RECEIVED. PART I, LINE 33: THE ORGANIZATION RECEIVED CONTRIBUTIONS OF ITEMS THAT WERE NOT REQUIRED TO BE REPORTED AS REVENUE OR CAPITALIZED AS ALLOWED UNDER ASC 958-360-25. THESE ITEMS INCLUDE COLLECTIBLES, BOOKS/PUBLICATIONS AND AUDIO/VISUAL ITEMS. FORM 990, PART VI, SECTION A, LINE 2 THE CEO/PRESIDENT, TOM RYAN, AND VICE PRESIDENT, ROBIN SARRATT, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS ARE OF A SINGLE CLASS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS MAY PLACE NAMES IN NOMINATION AND VOTE ON CANDIDATES TO SERVE AS DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE WILL CONDUCT A REVIEW AT A REGULARLY SCHEDULED MEETING WITH THE ASSISTANCE OF AN OUTSIDE AUDITOR/ACCOUNTING FIRM. AT A REGULAR BOARD MEETING THE BOARD WILL BE INFORMED THAT COPIES OF THE 990 ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD CHAIR, ON A REGULAR BASIS, REMINDS DIRECTORS AND EXECUTIVE STAFF TO BE VIGILANT IN EFFORTS TO IDENTIFY POTENTIAL OR ACTUAL CONFLICTS. ALL DIRECTORS AND EXECUTIVE STAFF ARE COVERED. DETERMINATIONS MAY BE MADE AT ANY LEVEL AND ARE SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS EITHER THROUGH THE EXECUTIVE COMMITTEE OR THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL OF COMPENSATION FOR CEO AND KEY EMPLOYEES IS CONDUCTED BY THE EXECUTIVE COMMITTEE USING COMPARABILITY DATA FROM THREE INDEPENDENT PUBLIC SOURCES. IT IS DONE IN THE YEAR THAT CONTRACT RENEWALS ARE NEGOTIATED: 2018-2022 FOR THE CEO AND 2022-2026 FOR THE VICE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF SPLIT INTEREST AGREEMENTS AND PERPETUAL TRUSTS -329,167. PURCHASE OF COLLECTIONS AND HISTORICAL TREASURES -26,597. BOOK/TAX DIFFERENCE ON SALE OF INVESTMENTS 991. FORM 990 PART XII, LINE 1 THE ORGANIZATION'S FINANCIAL STATEMENTS WERE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE MODIFIED CASH BASIS OF ACCOUNTING DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA IN THAT RECEIVABLES AND PAYABLES, INVENTORIES, CERTAIN ASSETS AND LIABILITIES SUCH AS ACCRUED INCOME AND EXPENSES, AND DEFERRED EXPENSES ARE NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. FORM 990 PART XII LINE 2C THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE COMMITTEE PROVIDES OVERSIGHT BY VOTING FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND BY SIGNING MANAGEMENT ENGAGEMENT LETTERS AS WELL AS ASSISTING ACCOUNTANTS WITH AUDITS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.