2024-05-09T13:07:34-04:00 2022-06-30 201842362 J ALAN RUTHERFORD CPA PA 225 N MAIN ST STE 302 SALISBURY NC 28144 990 2021-07-01 237116467 HISTORIC SALISBURY FOUNDATION INC HIST 7046360103 PO BOX 4221 SALISBURY NC 281454221 KIMBERLY STIEG DIRECTOR 7046360103 2024-05-09 KIMBERLY STIEG XXX-XX-XXXX J ALAN RUTHERFORD CPA P00206851 7046334060 2024-05-09 2021 2023-04-26 12:10:37Z X KIMBERLY STIEG C/O HSF PO BOX 4221 SALISBURY NC 281454221 1209031 false X WWW.HISTORICSALISBURY.ORG X 1972 NC LOCAL HISTORIC PRESERVATION 21 21 6 284 0 139483 357279 52375 50470 151108 38977 99507 293772 442473 740498 0 0 93795 111078 0 0 274011 228009 367806 339087 74667 401411 3769899 3956177 26133 27860 3743766 3928317 LOCAL HISTORIC PRESERVATION false false 6464 TOURS AND OTHER SPECIAL PROGRAMS WERE PROVIDED TO THE PUBLIC TO EDUCATE THEM OF THE HISTORICAL SIGNIFICANCE OF LOCAL SITES AND LANDMARKS. 8109 PURCHASE AND IMPROVEMENTS OF HISTORICAL PROPERTIES HELD FOR RESALE TO PUBLIC FOR RESTORATIONS. 147806 44006 ONGOING RESTORATION AND PRESERVATION OF MUSEUMS AND SITES OWNED BY THE ORGANIZATION BECAUSE OF THEIR HISTORICAL VALUE AND SIGNIFICANCE. 155915 true true false false false false true true false false true false false true false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false 3 0 6 true false false false false false true true false false false false false false false false X 21 21 false false false false false false false true true false false false true true true true true true false false X X KIMBERLY STIEG 7046360103 C/O HSF PO BOX 4221 SALISBURY NC 281454221 X MRS NOEL ADAMS TRUSTEE 4.00 X 0 0 0 JOSHUA BARNHARDT TRUSTEE 4.00 X 0 0 0 MRS SHERRY BECK TRUSTEE 4.00 X 0 0 0 STEVE COBB PRESIDENT 4.00 X X 0 0 0 MRS CHERYL CORRELL TRUSTEE 4.00 X 0 0 0 MRS BARBARA CORRIHER TRUSTEE 4.00 X 0 0 0 MRS LEE R COWAN TRUSTEE 4.00 X 0 0 0 ANDY ELLER TRUSTEE 4.00 X 0 0 0 DYLAN ELLERBEE TRUSTEE 4.00 X 0 0 0 MRS JACQUELYN JENSON TRUSTEE 4.00 X 0 0 0 MRS DIANA DANDRO KEITH TRUSTEE 4.00 X 0 0 0 MS ANNE R LYLES TRUSTEE 4.00 X 0 0 0 CLYDE BUDD MICKLE TRUSTEE 4.00 X 0 0 0 EDWARD NORVELL TRUSTEE 4.00 X 0 0 0 TIM PROPER TREASURER, A 4.00 X X 0 0 0 PETE PRUNKL TRUSTEE 4.00 X 0 0 0 MRS BARB SOREL TRUSTEE 4.00 X 0 0 0 MR JJ SUMMERELL TRUSTEE 4.00 X 0 0 0 MARY WALKER SECRETARY 4.00 X X 0 0 0 WHITNEY WALLACE WILLIAMS TRUSTEE 4.00 X 0 0 0 MICHAEL YOUNG VICE PRESIDE 4.00 X X 0 0 0 KIMBERLY STIEG DIRECTOR 40.00 X 0 0 0 false false false 357279 41715 357279 MEMBERSHIPS 44006 44006 GROUP TOURS 6464 6464 50470 1143 1143 95264 104165 -8901 -8901 -8901 45130 7296 37834 37834 37834 150004 64123 85881 509510 292949 216561 216561 MISCELLANEOUS INCOME 231 231 231 740498 267262 30076 25961 25961 26538 26538 44908 17018 27890 4477 4477 9194 9194 4900 4900 4093 4093 2318 2318 10480 6967 3513 165 165 95992 94513 1479 3094 3094 OTHER 61233 61233 RESTORATIONS & MAINTENANC 26600 24955 1645 PROPERTY INSURANCE & TAXE 9000 9000 PROPERTY INSURANCE &TAXES 2782 2782 7352 680 6672 339087 155915 183172 0 380452 811975 13958 17505 20000 494744 261207 4551104 2846633 1754980 1704471 606684 696676 519081 444343 3769899 3956177 26133 27860 26133 27860 X 3146838 3416019 596928 512298 3743766 3928317 3769899 3956177 X 401411 -216856 -4 X false true X true false X 148304 118191 128833 139483 357279 892090 148304 118191 128833 139483 357279 892090 892090 90392 106476 105984 208680 96407 607939 1500029 2039788 0.59470 0.54210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 126 126 1 false true 6464 447973 X false 60000 60000 4334771 2697903 1636868 82652 76973 5679 73681 71757 1924 1704471 BENEFICIAL INT ASSETS HELD BY OTHERS 444343 444343 603817 -216856 80175 -136681 740498 740498 419262 80175 80175 339087 339087 SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION RETAINS RESTRICTIVE COVENANTS (CONSERVATION EASEMENTS) WHEN HISTORIC PROPERTIES ARE SOLD. AS OF JUNE 30, 2022, THE ORGANIZATION RETAINS 126 RESTRICTIVE COVENANTS. IN ACCORDANCE WITH FASB ASC 958-360-45-5, THE ORGANIZATION CAPITALIZES APPLICABLE COSTS ASSOCIATED WITH INVENTORIED PROPERTIES. THE VALUE OF RESTRICTIVE COVENANTS IS NOT CAPITALIZED DUE TO THE LACK OF READILY ASCERTAINABLE VALUES IN A FREELY-TRADED MARKET AND THE INABILITY TO SEGREGATE THE COVENANT VALUE APART FROM THE UNDERLYING PROPERTY. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES SHOWN NET OF RENTAL INCOME ON TR 80,175 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES SHOWN NET OF RENTAL INCOME ON TR 80,175 OCTOBER TOUR 111262 111262 54384 OTHER FUNDRAISE 38742 38742 9739 150004 150004 64123 64123 85881 X 1 41715 false false false FORM 990, PAGE 1, ITEM B SUBSEQUENT TO THE FILING OF THE ORIGINAL RETURN, IT WS DETERMINED THAT A PROPERTY HAD BEEN DONATED TO HSF BUT WAS NOT INCLUDED IN THE RETURN. THE ADDITION TO REVOLVING INVENTORY AND CORRESPONDING DONATION WAS 41,715. SEE ATTACHED. AMENDING TO CORRECT THE RETURN. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURN IS REVIEWED BY THE EXECUTIVE COMMITTEE PRIOR TO FILING, AND IS AVAILABLE FOR BOARD MEMBER REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE MONITORED ON A DAY TO DAY BASIS BY MANAGEMENT. BOARD CONFLICTS ARE MANAGED THROUGH THE BOARD INDOCTRINATION PROCESS, AND CONTINUOUSLY THEREAFTER. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ALL EMPLOYEES IS DETERMINED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE BOARD USES ALL INFORMATION AVAILABLE TO IT IN THE DETERMINATION OF APPROPRIATE SALARY LEVELS, INCLUDING SALARIES PAID BY OTHER REGIONAL NON-PROFIT ORGANIZATIONS, AND MAINTAINS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING OF ITS DELIBERATIONS AND DECISIONS. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 ROUNDING -4