2026-02-12T15:29:40-08:00 2025-09-30 481290481 SHELLEY & SHELLEY CPA PA 1515 Herbert St Ste 213 Port Orange FL 32129 990 2024-10-01 237258586 Ponce deLeon Inlet Lighthouse Preservation Association Inc PONC 3867611821 4931 S Peninsula Drive Ponce Inlet FL 32127 Tara Lamb President 2026-02-12 true true John A Shelley P00129604 3863223787 2024 2025-03-06 01:10:19Z Tara Lamb 4931 S Peninsula Drive Ponce Inlet FL 32127 2037591 false X www.ponceinlet.org X 1972 FL The Ponce deLeon Inlet Lighthouse Preservation Association, Inc. is dedicated to the preservation and dissemination of the Maritime and Social History of Ponce DeLeon Inlet Light Station. The Association preserves and maintains the Lighthouse Historical Site, the buildings and grounds. 11 0 28 51 7087 460623 301587 740825 850494 84745 26108 550675 482542 1836868 1660731 0 0 919487 961630 0 4400 512618 619631 1432105 1581261 404763 79470 9815080 9846346 817310 740170 8997770 9106176 The Ponce deLeon Inlet Lighthouse Preservation Association, Inc. is dedicated to the preservation and dissemination of the Maritime and Social History of Ponce DeLeon Inlet Light Station. The Association preserves and maintains the Lighthouse Historical Site, the buildings and grounds. false false 1520061 850494 The Associations achievements include development, restoration, improvement and operations of the Ponce DeLeon Inlet Lighthouse Reservation and Historical Site. 138,666 adults and 21,829 children were served during the fiscal year. Additionally, the Association, through its educational and community outreach programs, provided educational programming and promoted cultural awareness opportunities to an additional estimated 25,047 adults and 11,597 students. 1520061 true true false false false false false true true true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 28 true true true false false false false false false 0 false false false false false false false false false false X 11 0 false false false false true false true true false false false true true true true true true true true false X X Ed Gunnlaugsson- Executive Dir 3867611821 4931 S Peninsula Dr Ponce Inlet FL 32127 Ed Gunnlaugsson Executive Dir. 40.00 0.00 X 126872 0 0 Mary Lou Fillingame Trustee 0.00 0.00 X 0 0 0 Brad Blais Trustee 0.00 0.00 X 0 0 0 Ed Davis Trustee 0.00 0.00 X 0 0 0 Tony Gouldie Trustee 0.00 0.00 X 0 0 0 Ellen Pagliarulo Trustee 0.00 0.00 X 0 0 0 Julie Davis Trustee 0.00 0.00 X 0 0 0 Gregory Gantt Trustee 0.00 0.00 X 0 0 0 Tara Lamb President 0.00 0.00 X 0 0 0 David Sweat Vice President 0.00 0.00 X 0 0 0 Cheryl Cunningham Secretary 0.00 0.00 X 0 0 0 Bob Riggio Vice President 0.00 0.00 X 0 0 0 Judy Huggins Treasurer 0.00 0.00 X 0 0 0 126872 1 false false false 0 62320 239267 301587 Admissions 850494 850494 850494 26108 26108 0 0 0 0 0 0 859402 376860 482542 475455 7087 0 1660731 1325949 7087 26108 0 0 0 0 126872 120275 5836 761 0 676508 635282 37587 3639 0 96248 94323 1925 62002 60762 1240 0 0 0 0 0 0 27112 26570 542 26999 26999 24058 22945 1113 12760 12505 255 0 38645 37872 773 0 0 0 30980 30980 0 190736 186921 3815 141183 138514 2669 Mueseum & Pacetti Expenses 60524 60524 Facility Maintenance 45802 44886 916 Membership Cost 14423 14423 Professional Development 3781 3704 77 2628 2576 52 1581261 1520061 56800 4400 3700 3700 1115109 1260140 0 0 0 0 0 250019 234034 52190 66702 10160203 2427731 7885675 7732472 153543 147498 353141 400097 0 0 1703 1703 9815080 9846346 112668 88346 704642 651824 817310 740170 X 8475035 8555041 522735 551135 8997770 9106176 9815080 9846346 79470 28936 X true X true X true false X 507199 259112 240132 460623 301587 1768653 0 0 507199 259112 240132 460623 301587 1768653 309919 1458734 2956 36711 83377 54429 177473 2894 360 1368 615 5237 0 1951363 9196572 0.74750 0.73110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 204587 1201718 X X X false true false X 522735 87000 10611 58600 561746 1294029 250000 58027 1079321 522735 1281085 668705 24441 680202 1294029 794995 727710 -23538 218082 1281085 442764 623773 948 272490 794995 false false false 1926470 1926470 6698065 2152482 4545583 153796 109913 43883 1381872 165336 1216536 7732472 Current Portion Long Term Debt 55668 Long Term Debt 596155 Rounding 1 651824 X 1660731 1660731 1660731 1581261 1581261 1581261 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The Museum collects artifacts that interpret or preserve lighthouse history, the specific history of the Ponce de Leon Inlet Light Station, the lives of the lighthouse keepers and their families, the relationship of the Lighthouse to events of national or global significance, the history of the local area, and the state of Florida's History. The Association capitalizes purchased artifacts and are recorded at their historical cost. Part IV, Line 2b: Explanation of escrow account liability In accordance with the terms of an agreement with the United States Coast Guard, display items consisting of two First Order and one Third Order Classical Fresnel Lenses are on renewable long term loan. These lenses, valued at $2,011,500, were independently restored by the Association's staff and are to be retained and maintained by the Ponce de Leon Inlet Lighthouse Preservation Association until April 30, 2035. The Association does not record the value of these lenses on their statement of financial position because title is retained by the U.S. Coast Guard. Part V, Line 4: Intended uses of the endowment fund. These funds shall be used for the purpose of: long-term preservation of the Ponce deLeon Inlet Lighthouse site; historic rehabilitation and restoration of existing buildings on the site; and acquisition of artifacts and real property for the site. Part X : FIN48 Footnote Expected federal income tax expense is "0" for the year ended September 30, 2024. Prior tax filings are open to evaluation by tax authorities from the fiscal year ending September 30, 2021 through the current fiscal ending September 30, 2024. Form 990, Part VI, Section B, Line 11b IRS Form 990 was prepared by the incumbent CPA Firm responsible for financial statement and tax return preparation, reviewed by the Executive Director and made available to Board Members for review prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12c Conflicts of interests are to be disclosed at such meetings and documented using customary guidelines and meeting minutes. All significant operating decision are determined, disclosed and documented in this manor. Operating results and activities are regularly reported to the Board by Management for review and evaluation. Balance sheet amounts, results of operations and administrative and accounting controls are verified by an Independent External Financial Audit at fiscal year end. Form 990, Part VI, Section B, Line 15b Compensation of top level management and other key employees are evaluated yearly by the Board of Directors. Comparisons are performed of similar Historical Facility Administration Staff on a national and regional basis. Compensation is determined and adjusted accordingly. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial statements are available to the public upon request. Statement Note 1 The Association received a Grant from the Paul B. Hunter and Constance D. Hunter Charitable Foundation, Inc. Total cumulative receipts from this multi-year grant, reported through Fiscal Year 2022 tax filings were $1,750,000. Because this grant was "Unusual" it came under the Criteria for exclusion from reporting on Form 990-Schedule A. This gift falls under IRC Code 1.509(a)-3(c)(3). The use of the "Unusual Grant" criteria generally apply to substantial, unusual contributions with specific criteria. As a result they can be excluded from Schedule A reporting if the organization receives a single unusual gift or if the funds are accrued or received over a period of years. Subsequent grants were received From this Foundation but they are not deemed as "Unusual and are included in Schedule A reporting. The IRS provides guidance on the definition of an Unusual Grant. The unusual grant exclusion criteria include those that: i - are attracted by reason of the publicly supported nature of the organization; ii - are unusual or unexpected with respect to the amount thereof, and; iii - would by reason of their size, adversely affect the status of the organization as normally meeting the one-third support test for any of the applicable periods or if the terms of the granting instrument require the funds be paid to the recipient organization over a period of years, the grant amounts may be excluded for such year or years in which they would otherwise be included in the computing support under the method of accounting on the basis of which the organization regularly computes its income.In addition, the IRS provides additional guidance on other factors which facilitate an unusual grant. These other Determining Factors indicate whether a particular contribution may be excluded. No single factor will necessarily be determinative. The factors to be considered include: i - Whether the contribution was made by any person who created the organization; ii - Whether the contribution was a bequest or an inter vivas transfer; iii - Whether the contribution was in the form of cash, readily marketable securities, or assets which further the exempt purposes of the organization; iv - Whether prior to the receipt of the particular contribution, the organization has carried on an actual program of public solicitation and exempt activities and has been able to attract a significant amount of public support; v - Whether the organization may reasonably be expected to attract a significant amount of public support subsequent to the particular contribution. In this connection, continued reliance on unusual grants to fund an organization's current operating expenses may be evidence that the organization cannot reasonably be expected to attract future support from the general public; vi - Whether, prior to the year in which the particular contribution was received, the organization met the one-third support test without the benefit of any exclusions of unusual grants; vii - Whether neither the contributor nor any person standing in a relationship to such contributor continues directly or indirectly to exercise control over the organization; viii - Whether the organization has a representative governing body; and ix - Whether material restrictions or conditions have been imposed by the transferor upon the transferee in connection with such transfer.The Association significantly meets factors and has excluded reporting from Sch A.