2024-12-11T20:26:24-06:00 2024-03-31 521946112 HILDEBRAND LIMPARIS & ASSOCIATES CPAS PC 7101 GUILFORD DRIVE SUITE 200 FREDERICK MD 21704 990 2023-04-01 521700738 NATIONAL MUSEUM OF CIVIL WAR MEDICINE I NATI 3016951864 PO BOX 470 FREDERICK MD 217050470 PHILIP HAMMOND TREASURER 2404467082 2024-12-11 1 1 CARL HILDEBRAND P00295254 3016209101 2024-12-11 2023 2024-10-15 13:58:12Z PHILIP HAMMOND PO BOX 470 FREDERICK MD 217050470 1248232 0 X WWW.CIVILWARMED.ORG X 1990 MD REPOSITORY/MUSEUM FOR THE COLLECTION/HOUSING/DISPLAY OF ARTIFACTS, MANUSCRIPTS, BOOK DOCUMENTS AND OTHER MATERIALS PERTAINING TO THE ART OF MEDICINE AS IT WAS PRACTICED DURING THE PERIOD OF THE AMERICAN CIVIL WAR (1861-1865), TO FURTHER THE EDUCATION OF THE PUBLIC REGARDING THIS ERA OF MEDICAL HISTORY. 13 13 15 21 0 0 462983 453569 148558 155485 380482 559128 -422043 36034 569980 1204216 0 0 0 0 622558 635685 0 0 45203 575522 637358 1198080 1273043 -628100 -68827 13131373 15630735 36225 53427 13095148 15577308 X ESTABLISH AND MAINTAIN A REPOSITORY AND MUSEUM FOR THE COLLECTION, HOUSING AND DISPLAY OF ARTIFACTS, MANUSCRIPTS, BOOK DOCUMENTS AND OTHER MATERIALS PERTAINING TO THE ART OF MEDICINE AS IT WAS PRACTICED DURING THE PERIOD OF THE AMERICAN CIVIL WAR (1861-1865), SO AS TO FURTHER THE EDUCATION OF THE PUBLIC REGARDING THIS ERA OF MEDICAL HISTORY. 0 0 526168 134488 MUSEUMS AND LETTERMAN INSTITUTE - LECTURES, WORKSHOPS, INTERNSHIPS, TOURS, FIELD TRIPS, STAFF RIDES, SPECIAL EXHIBITS, GENERAL EXHIBITS AND OUTREACH PROGRAMS FOR PRIMARY, SECONDARY, COLLEGIATE, AND POST-GRADUATE STUDENTS, AND TO MILITARY, HISTORICAL INTEREST GROUPS AND GENERAL AUDIENCES. EDUCATIONAL ALSO PROVIDES RESEARCH TO INDIVIDUALS AND INSTITUTIONS AND MAKES ITS RESEARCH FACILITIES AVAILABLE TO OUTSIDE RESEARCHERS. 308722 20997 NON-SITE SPECIFIC (NSS) PROGRAMS AND COLLECTIONS - RELATES TO MARKETING AND ADMINISTRATIVE EXPENSES THAT SUPPORT THE MUSEUMS, INSTITUTE, MUSEUM COLLECTIONS, CONFERENCES, STORE, AND OTHER NON-SITE SPECIFIC PROGRAMS. 61729 36034 MUSEUM STORE - COLLECTION OF BOOKS AND MEMORABILIA FOR ENTHUSIASTS. 26356 CONFERENCES - ONGOING EDUCATIONAL CONFERENCES FOR ENTHUSIASTS, INTERPRETERS AND ACADEMICS PROVIDING IN-DEPTH MULTI-DAY LECTURE AND EXHIBIT EXPERIENCES. 26356 922975 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 15 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 MD X THE ORGANIZATION 3016951864 48 EAST PATRICK STREET FREDERICK MD 21701 CRAIG D LEBO PRESIDENT 1.00 X X 0 0 0 JOHNATHAN F O'NEAL MD VICE PRESIDENT 1.00 X X 0 0 0 PHILIP HAMMOND TREASURER 1.00 X X 0 0 0 GEORGE B DELAPLAINE III SECRETARY 1.00 X X 0 0 0 RICK BOND BOARD MEMBER 1.00 X 0 0 0 LAURA RUSE BROSCH BOARD MEMBER 1.00 X 0 0 0 WILLIAM CAMPBELL BOARD MEMBER 1.00 X 0 0 0 LAURA E ESTILOW BOARD MEMBER 1.00 X 0 0 0 CAROLYN MELBY BOARD MEMBER 1.00 X 0 0 0 COL C JAMES OLSON BOARD MEMBER 1.00 X 0 0 0 TODD RASMUSSEN BOARD MEMBER 1.00 X 0 0 0 DANIEL B LOFTUS GENERAL COUNSEL 1.00 X 0 0 0 MARY SCOTT O'CONNELL BOARD MEMBER 1.00 X 0 0 0 DAVID PRICE EXECUTIVE DIRECTOR 40.00 X 138623 0 0 138623 0 0 1 0 0 0 0 29695 22336 401538 56927 453569 ADMISSIONS 611710 134488 134488 ENROLLMENT/EDUCATION 611710 20997 20997 155485 283590 283590 275538 0 275538 275538 275538 80050 44016 36034 36034 1204216 191519 0 559128 X 513212 390133 87181 35898 5854 5854 75672 57524 12855 5293 40947 31177 6983 2787 73776 73776 134127 67992 66135 54690 54666 24 11549 11342 207 56680 47619 9061 50000 47500 2500 8041 7877 164 118007 112107 5900 27520 23268 3027 1225 TELEPHONE SERVICES 21226 21226 UTILITIES 16461 15638 823 EQUIPMENT RENTAL 10500 10500 SUPPLIES 8716 8301 415 46065 26605 19460 1273043 922975 304865 45203 629428 610566 75279 76886 13963 94226 88964 17254 7242 4160238 3800956 394061 359282 11754754 14356360 47625 48725 118746 68747 13131373 15630735 36225 53427 36225 53427 X 1172350 1103474 11922798 14473834 13095148 15577308 13131373 15630735 -68827 2550987 0 X X 0 1 X 1 0 X 335168 840302 434825 436168 422833 2469296 71845 58400 58400 76815 80736 346196 407013 898702 493225 512983 503569 2815492 1142380 1673112 223487 227215 251236 269499 283590 1255027 4070519 930052 0.41100 0.41460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 11754754 95000 3113140 525206 81328 14356360 13026859 118836 -718775 593389 78777 11754754 12367469 118450 1242610 614029 87641 13026859 8787549 95000 4079032 525496 68616 12367469 10028923 115711 -784992 504501 67592 8787549 1 0 3659034 3348615 310419 501204 452341 48863 359282 3725443 2550987 44016 2595003 1130440 73776 73776 1204216 1243283 44016 44016 1199267 73776 73776 1273043 PART III, LINE 1A: COLLECTIONS - THE MUSEUM COLLECTS AND PRESERVES NUMEROUS ARTIFACTS, MANUSCRIPTS, BOOK DOCUMENTS, AND OTHER MATERIALS PERTAINING TO THE PRACTICE OF MEDICINE DURING THE AMERICAN CIVIL WAR. THESE COLLECTIONS ARE ON DISPLAY AT THE MUSEUM AND CONTRIBUTE SIGNIFICANTLY TO THE MUSEUM'S GOAL OF EDUCATING THE PUBLIC ON THE ROLE THE PRACTICE OF MEDICINE PLAYED DURING THE CIVIL WAR. THE COLLECTIONS ARE DOCUMENTED, PRESERVED, AND SECURED WITHIN THE MUSEUM. THE MUSEUM ADHERES TO ITS COLLECTION MANAGEMENT POLICY THAT DOCUMENTS POLICIES AND PROCEDURES FOR ACQUISITIONS, DEACCESSIONING AND DISPOSAL, THE CARE OF AND ACCESS TO COLLECTIONS AND RISK MANAGEMENT. THESE COLLECTIONS HAVE NOT BEEN RECORDED IN THE FINANCIAL STATEMENTS OF THE MUSEUM. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 44,016. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE ON FORM 990 44,016. X NOT VALUED X 2 26191 FAIR VALUE X ADVERTISING 1 22336 AMOUNT PAID X UTILITIES 1 8400 AMOUNT PAID 0 1 0 PART I, LINE 33: THE ORGANIZATION DOES NOT RECOGNIZE AND CAPITALIZE ITS COLLECTIONS OR CAPITALIZE ITS DONATED COLLECTIONS PROSPECTIVELY AFTER ADOPTING SFAS NO. 116 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED IN DETAIL AND APPROVED BY THE ORGANIZATION'S TREASURER WHO HAS BEEN VESTED WITH THIS RESPONSIBILITY. IN ADDITION, COPIES OF THE FORM 990 ARE GIVEN TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C AN ETHICS COMMITTEE IS APPOINTED ANNUALLY TO REVIEW FOR POTENTIAL CONFLICTS OF INTEREST, THEN REPORT BACK TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE MAKES THE ASSESSMENT AND RECOMMENDATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 67,992. MANAGEMENT AND GENERAL EXPENSES 66,135. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,127. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE DELAY IN FILING THE ORGANIZATION'S FORM 990 FOR THE TAX YEAR 2023 WAS DUE TO AN UNFORESEEN ERROR BY A THIRD-PARTY SERVICE PROVIDER RESPONSIBLE FOR FILING OUR TAX DOCUMENTS. OUR ORGANIZATION ENGAGED HILDEBRAND, LIMPARIS & ASSOCIATES, CPAS, PC, A REPUTABLE ACCOUNTING FIRM, TO HANDLE THE FILING OF OUR FORM 990. THIS FIRM HAS BEEN SERVICING OUR NONPROFIT FOR 15 YEARS WITHOUT PRIOR INCIDENT. UNFORTUNATELY, DUE TO AN INTERNAL MISHAP AT HILDEBRAND, LIMPARIS & ASSOCIATES, CPAS, PC, THE REQUIRED EXTENSION FORM WAS NOT SUBMITTED ON TIME. THE ERROR WAS COMMUNICATED TO US ON DECEMBER 10, 2024, AFTER THE FILING DEADLINE HAD PASSED. UPON LEARNING OF THE OVERSIGHT, WE TOOK IMMEDIATE ACTION BY FILING THE FORM 990 ON DECEMBER 11, 2024 AND ENSURED ALL OTHER COMPLIANCE REQUIREMENTS WERE MET.THE ORGANIZATION HAS CONSISTENTLY COMPLIED WITH ALL IRS FILING REQUIREMENTS IN PRIOR YEARS, AS DEMONSTRATED BY OUR RECORD OF TIMELY SUBMISSIONS. TO PREVENT FUTURE OCCURRENCES, WE HAVE IMPLEMENTED ADDITIONAL CHECKS AND BALANCES, INCLUDING A SECONDARY REVIEW PROCESS FOR ALL FILINGS AND ENHANCED COMMUNICATION PROTOCOLS WITH THIRD-PARTY VENDORS. WE BELIEVE THESE CIRCUMSTANCES CONSTITUTE REASONABLE CAUSE UNDER IRS GUIDELINES. WE ARE COMMITTED TO MAINTAINING FULL COMPLIANCE. DOCUMENTATION OF OUR ENGAGEMENT WITH HILDEBRAND, LIMPARIS & ASSOCIATES, CPAS, PC, AND THEIR ACKNOWLEDGMENT OF THE ERROR IS AVAILABLE UPON REQUEST.