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        <FormAndLineReferenceDesc>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</FormAndLineReferenceDesc>
        <ExplanationTxt>Lakeview Museum's and Peoria Riverfront Museum's collections are made up of art objects and artifacts of historical significance that are held for educational, research, scientific, and curatorial purposes. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. Purchases for the collection are recorded as expenditures for the acquisition of art objects in the consolidated statements of activities in the year in which the objects are acquired. In keeping with standard Museum practice, the collections, which were acquired via purchases and contributions, are not recognized as assets on the consolidated statements of financial position.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Peoria Riverfront Museum, Lakeview Museum, and Peoria Riverfront Museum Foundation are exempt from federal income taxes on related income under Section 501(c)(3) of the Internal Revenue Code (IRC) and, accordingly, no provisions for such taxes have been made. The Museum has reviewed tax positions taken for filing with the Internal Revenue Service (IRS) and the Illinois Department of Revenue. The Museum believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Museum's financial condition, results of operations, or cash flows. Accordingly, the Museum has not recorded any reserves for uncertain income tax positions at June 30, 2025 and 2024. The Museum is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.</ExplanationTxt>
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        <ExplanationTxt>The organization requires each director, principal officer and member of a committee with governing board delegated powers to annually sign a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. To enforce compliance, the organization reviews whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes, and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.</ExplanationTxt>
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