2025-05-14T15:40:14+00:00 2024-06-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-07-01 570611604 Middleton Place Foundation MIDD 8435566020 4300 Ashley River Road Charleston SC 29414 Dana Hand Evans President & CEO 2025-05-14 true true Amy Bibby P00445891 8282542254 2025-05-14 2023 2025-03-06 01:10:19Z Dana Hand Evans 4300 Ashley River Road Charleston SC 29414 2804765 false X WWW.MIDDLETONPLACE.ORG X SC TO SUSTAIN THE HIGHEST LEVELS OF PRESERVATION AND INTERPRETATION FOR MIDDLETON PLACE. 18 18 317 185 0 0 1046500 944410 1936371 1814576 -119806 36160 68706 9619 2931771 2804765 0 0 0 0 988322 1053532 0 0 0 1089915 717135 2078237 1770667 853534 1034098 38319132 39871584 385601 1049825 37933531 38821759 TO SUSTAIN THE HIGHEST LEVELS OF PRESERVATION AND INTERPRETATION FOR THE COLLECTIONS AND PROGRAMS OF THE MIDDLETON PLACE NATIONAL HISTORIC LANDMARK, ITS GARDENS, HOUSE, PLANTATION STABLEYARDS AND THE EDMONDSTON-ALSTON HOUSE MUSEUM. false false 1195867 1815613 The Middleton Place Foundation owns and operates the Gardens, House Museum, and Plantation Stableyards at Middleton Place and manages the Edmondston-Alston House Museum on East Battery Street in downtown Charleston. 1195867 true true false false false true true false true true false true false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 8 0 true 317 true false false false false false false false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true false false SC X Tracey Todd 8435566020 4300 Ashley River Road Charleston SC 29414 Caroline Palmer Secretary 1.0 X X 0 0 0 Michael Laughlin Chairman 1.0 X X 0 0 0 Pierre Manigault Vice Chairman 1.0 X X 0 0 0 Richard Leadem Treasurer 1.0 X X 0 0 0 Anne Tinker Board Member 1.0 X 0 0 0 Ascanio Serena Board Member 1.0 X 0 0 0 Charles Duell Board Member 1.0 25.0 X 0 96055 100000 Dr Bellinger Robert Board Member 1.0 X 0 0 0 Earl McMillen Board Member 1.0 X 0 0 0 Hank Holliday Board Member 1.0 X 0 0 0 Herbert Drayton Board Member 1.0 X 0 0 0 Jim Kuyk Board Member 1.0 X 0 0 0 Jonathan Greene Board Member 1.0 X 0 0 0 Lee Pringle Board Member 1.0 X 0 0 0 Olivia Mitchell Board Member 1.0 X 0 0 0 Sallie Duell Board Member 1.0 X 0 0 0 Scott Bessent Board Member 1.0 X 0 0 0 Beth Kerrigan Interim CEO 1.0 X 105500 0 1837 Christopher Lukic Executive Chef 40.0 X 90000 0 850 Joshua Baerg Director of Finance 40.0 X 83000 0 2414 M Todd Tracey CEO 40.0 X 125000 0 866 Mark Solomon VP Hospitality 40.0 X 125000 0 1298 Sidney Frazier VP Horticulture 40.0 X 82500 0 1350 611000 96055 108615 3 false true false 0 944410 944410 GARDEN AND STABLE YARDS 900099 635356 635356 MIDDLETON PLACE HOUSE ADMISSIONS 900099 423765 423765 EDMONDSTON-ALSTON HOUSE ADMISSION 900099 338686 338686 CARRIAGES 900099 102278 102278 MEMBERSHIPS 900099 232175 232175 82316 82316 0 0 1814576 36160 36160 0 0 0 0 1037 1037 1037 Miscellaneous Revenue 900099 8582 8582 0 0 0 0 8582 2804765 1815613 0 44742 X 105500 105500 831623 714271 117352 44225 34244 9981 72184 53854 18330 177223 8064 169159 0 12505 9421 3084 238966 144777 94189 249789 208453 41336 2323 1783 540 333 162 171 17461 17461 18173 3015 15158 Conservation Expenses 313 313 Exhibit Expense 49 49 0 0 0 0 1770667 1195867 574800 0 245531 520477 1654957 1918913 7262363 8208153 0 0 0 27234 43369 7879684 2029940 5798119 5849744 4292263 4292263 0 19038665 19038665 0 0 38319132 39871584 264469 116993 121132 232832 0 700000 0 0 385601 1049825 X 34917922 35899607 3015609 2922152 37933531 38821759 38319132 39871584 1034098 147010 -292880 0 X false false false X 768124 7380473 1142914 1046500 944410 11282421 0 0 768124 7380473 1142914 1046500 944410 11282421 6092563 5189858 264639 283911 160763 167982 36160 913455 0 0 28482 5862 62762 8582 105688 12301564 7937634 0.4219 0.3943 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - , COLUMN B - 28482.0, COLUMN C - 5862.0, COLUMN D - 62762.0, COLUMN E - 8582.0, COLUMN F - 105688.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 true 0 2842165 X X X false 1277807 1277807 1075031 161416 41360 1277807 1164678 64246 -153893 1075031 892302 52088 220288 1164678 842184 12750 37368 892302 0.0 0.19 0.81 false false 2582547 2582547 3543285 1357838 2185447 1376357 527440 848917 223300 85572 137728 154195 59090 95105 5849744 COLLECTION ITEMS 2842165 C MIDDLETON PLACE LANDMARK 9450000 C MIDDLETON PLACE OPERATING 11500 C The Inn at MP LLC STOCK 6735000 C 19038665 Schedule D, Part II, Line 9 Conservation easements financial reporting CONSERVATION EASEMENTS ARE RECORDED AT ESTIMATED FAIR MARKET VALUE WHEN RECEIVED, PROVIDED THAT THE ORGANIZATION HAS A CLEARLY MEASURABLE AND OBJECTIVE BASIS FOR DETERMINING VALUE. IF VALUES ARE NOT REASONABLY DETERMINED, THE DONATIONS ARE NOT RECORDED. Schedule D, Part III, Line 4 Collections of art - description of collections COLLECTION ITEMS INCLUDE ANTIQUE FURNISHINGS, PAINTINGS, AND HISTORICAL DOCUMENTS. ONE OF THE FOUNDATIONS PURPOSES IS TO PROVIDE THE HIGHEST LEVELS OF PRESERVATION AND INTERPRETATION FOR THE COLLECTION ITEMS DESCRIBED HEREIN. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATIONS ENDOWMENTS INCLUDE THE FORT HILL FOUNDATION GIFT OF $100,000 TOWARD A CONSERVATION ENDOWMENT THAT IS SUBJECT TO THE FOLLOWING TERMS: A. THE PROPOSED CONSERVATION ENDOWMENT WOULD SPEND ANNUALLY AN AMOUNT NOT TO EXCEED THE REAL RATE OF RETURN FOR THE ON-GOING PRESERVATION NEEDS OF THE GARDENS AND BUILDINGS AT MIDDLETON PLACE. B. ONLY AFTER THE $100,000 ORIGINAL CORPUS OF THE CONSERVATION ENDOWMENT HAS BEEN MATCHED FOUR TO ONE, INCREASING THE ENDOWMENT TO $500,000, CAN THE PRINCIPAL BE INVADED BY A VOTE OF TWO-THIRDS OF THE TRUSTEES EMPOWERED TO VOTE, AND THEN ONLY FOR THE PURPOSE OF BORROWING FROM THE ENDOWMENT TO PAY FOR NECESSARY CONSERVATION MEASURES REQUIRED BY AN UNANTICIPATED EVENT SUCH AS A MAJOR HURRICANE. C. THE CONSERVATION ENDOWMENT OF THE MIDDLETON PLACE FOUNDATION WAS ESTABLISHED BY THIS GIFT IN THE LOVING MEMORY OF ANNA MATHESON WOOD. A PERMANENT RECORD OF THIS GIFT AND ITS MEMORIAL ASPECT HAS BEEN ESTABLISHED AS DEEMED APPROPRIATE BY THE TRUSTEES OF THE MIDDLETON PLACE FOUNDATION, AND THE FORMER TRUSTEES OF THE FORT HILL FOUNDATION HAVE BEEN SO INFORMED. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Middleton Place Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes for Middleton Place Foundation. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the Organization's consolidated financial statements. The Organization has determined that it does not have any material unrecognized tax benefits or obligations as of June 30, 2024 and 2023. false false false false false false false false false Charles Duell Board Member 0 96055 0 0 0 0 0 100000 0 0 0 196055 0 0 Form 990, Part VI, Line 2 Family/business relationships amongst interested persons CHARLES H. P. DUELL AND SALLIE M. DUELL HAVE A FAMILY RELATIONSHIP. - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The return was prepared by an independent accountant with assistance and oversight by management. A DRAFT COPY OF FORM 990 WAS REVIEWED BY THE VP OF ACCOUNTING, PRESIDENT, AND THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy TRUSTEES ARE REQUIRED TO ACKNOWLEDGE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Compensation committee of the Board of Trustees recommends and approves the President's salary annually from knowledge of comparable positions in the Charleston area. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATION OFFICE. IN ADDITION, THE 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG Form 990, Part VIII, Line 2f Other Program Service Revenue Service Revenue - Total Revenue: 82316, Related or Exempt Function Revenue: 82316, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Outside Services - Total Expense: 13243, Program Service Expense: 8064, Management and General Expenses: 5179, Fundraising Expenses: ; Professional Services - Total Expense: 163980, Program Service Expense: , Management and General Expenses: 163980, Fundraising Expenses: ; MIDDLETON PLACE PRESERVATION FOUNDATION 4300 ASHLEY RIVER ROAD Charleston SC 29414 814458960 TO SERVE AS DONOR AND TRUSTEE OF THE MIDDLETON PLACE FOUNDATION SC 501(c)(3) Type I na false MIDDLETON OPERATING CORPORATION 4300 ASHLEY RIVER ROAD Charleston SC 29414 570811262 TOURS & RENTALS SC Middleton Place Foundation C Corporation 0 837 1 true MIDDLETON PLACE REGISTERED NATIONAL HISTORIC LANDMARK INC 4300 ASHLEY RIVER ROAD Charleston SC 29414 570605970 ADMISSIONS, MUSEUM SHOP & CATERING/RESTAURANT SC Middleton Place Foundation C Corporation 4568989 3832533 1 true The Inn at Middleton Place LLC 4300 ASHLEY RIVER ROAD Charleston SC 29414 853648676 Inn/Lodging SC Middleton Place Foundation C Corporation 2041005 9701590 1 true false false true true true false false false false false true true true false false true false false true The inn at middleton Place LLC E 2101651 COST MIDDLETON PLACE REGISTERED NATIONAL HISTORIC LANDMARK INC K 50540 COST