2024-03-28T09:46:16-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2022-09-01 237311415 LINN COUNTY HISTORICAL SOCIETY LINN 3193621501 800 2ND AVENUE SE CEDAR RAPIDS IA 52403 JASON WRIGHT EXECUTIVE DIRECTOR 3193621501 2024-03-20 1 JASON WRIGHT 999009999 0 DAVID LITTLE P01480921 3193632697 2024-03-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE HISTORY CENTER JASON WRIGHT 800 2ND AVENUE SE CEDAR RAPIDS IA 52403 567587 0 X WWW.HISTORYCENTER.ORG X 1969 IA THE HISTORY CENTER PRESERVES AND TELLS THE STORY OF LINN COUNTY, IOWA 17 17 10 13 0 0 466103 470171 51804 37595 19 1540 8871 43576 526797 552882 0 0 0 0 298558 329464 0 0 119793 331732 298467 630290 627931 -103493 -75049 5043817 5163494 101220 171928 4942597 4991566 X THE HISTORY CENTER ENGAGES PEOPLE OF ALL AGES AND BACKGROUNDS BY PRESERVING AND TELLING STORIES OF LINN COUNTY'S PAST AND CONNECTING THE PAST TO THE PRESENT AND FUTURE OF LINN COUNTY 0 0 389819 0 43405 THE HISTORY CENTER (THC) IS DEDICATED TO CONNECTING THE PAST TO THE PRESENT AND FUTURE OF LINN COUNTY. IT IS A UNIQUE COMMUNITY RESOURCE AND MAKES THE HISTORY OF LINN COUNTY BOTH ACCESSIBLE AND ENJOYABLE FOR EVERYONE. SOME OF THE EVENTS HELD BY THC IN 2023 INCLUDED: TEMPORARY EXHIBITS: ROTATING EVERY SIX TO NINE MONTHS, TWO DIFFERENT GALLERIES TELL COMPELLING STORIES OF LINN COUNTY. DURING NORMAL YEARS, OVER 5,000 PEOPLE FROM ALL OVER THE COUNTRY VISIT THESE GALLERIES ON AN ANNUAL BASIS. TOPICS EXAMINED BY THESE EXHIBITS ARE DIVERSE AND COMPELLING. THE HISTORY CENTER'S SMITH GALLERY TELLS THE HISTORY OF LINN COUNTY, AND IS ORGANIZED BY AREA OF INTEREST. THC'S WEST GALLERY TELLS ENTREPRENEURIAL STORIES, AND HELPS VISITORS UNDERSTAND WHY LINN COUNTY IS THE 2ND LARGEST ECONOMIC ENGINE IN IOWA. THE WILSON GALLERY EXPLORES A VARIETY OF TOPICS, RANGING FROM THE COMMUNAL IMPACT OF QUILTING TO IOWA'S STRUGGLES WITH CIVIL RIGHTS.WALKING TOURS: THIS PROGRAM ATTRACTS OVER 700 PEOPLE EACH YEAR, COVERING DOWNTOWN CEDAR RAPIDS, NEIGHBORHOODS WITHIN CEDAR RAPIDS AND A VARIETY OF DOWNTOWNS THROUGHOUT LINN COUNTY WITH OVER 16 DIFFERENT ROUTES. THE PURPOSE OF THESE TOURS IS TO PROVIDE THE PARTICIPANTS WITH A CLEAR UNDERSTANDING OF THE EVOLUTION OF EACH OF THESE SPACES.BITE OF HISTORY: ALMOST EVERY ONE OF THESE SEVEN PROGRAMS SELLS OUT, AND IT SERVES OVER 210 PEOPLE EACH YEAR. THE PROGRAM IS HELD IN DIFFERENT RESTAURANTS THROUGHOUT LINN COUNTY, AND HISTORIANS SHARE STORIES OF THE BUILDING, THE NEIGHBORHOOD, AND OTHER DETAILS THAT MAKES THAT PLACE SPECIAL.ORAL HISTORIES LIVE!: ROOM-CAPACITY AUDIENCES HEAR AMAZING STORIES TOLD BY PEOPLE WHO HAVE HAD REMARKABLE HISTORIES IN LINN COUNTY. THE PURPOSE OF THIS PROGRAM IS TWO-FOLD. FIRST, IT PROVIDES A LIVELY AND ENTERTAINING OPPORTUNITY TO HEAR AMAZING LIFE STORIES. SECONDLY, THESE PRESENTATIONS ARE RECORDED, AND THE RECORDINGS ARE TRANSCRIBED. THEREFORE, PRIMARY SOURCE MATERIAL WILL BE AVAILABLE TO RESEARCHERS IN PERPETUITY. OVER 250 PEOPLE EXPERIENCE THESE ANNUALLY IN PERSON AT THE FIVE DIFFERENT PROGRAMS, AND TENS OF THOUSANDS VIEW THEM WHEN THEY ARE ONLINE. THIS PROGRAM WON THE AMERICAN ASSOCIATION OF STATE & LOCAL HISTORY'S GOLD MEDAL FOR PROGRAMMING IN 2023.LINN COUNTY UNBURIED: PARTICIPANTS AT EACH OF THESE FIVE ANNUAL PROGRAMS ARE INTRODUCED TO A DIFFERENT CEMETERY IN LINN COUNTY, AND THOSE PEOPLE THAT INHABIT THESE FINAL RESTING PLACES. IT HELPS TELL THE STORIES OF THE LEGACIES LEFT BY THESE PEOPLE THAT HAD SIGNIFICANT IMPACT ON THE REGION, THE STATE, THE NATION AND THE WORLD. 100 PEOPLE PARTICIPATE IN THIS PROGRAM ANNUALLY.SPOOKY LINN COUNTY: AUTHENTIC LINN COUNTY GHOST STORIES ARE TOLD BY A CAMPFIRE. ALTHOUGH GHOST STORIES CANNOT BE AUTHENTICALLY PROVEN, THESE STORIES ARE PART OF ANY REGION'S COLLECTIVE EXPERIENCE. THIS PROGRAM, HELD ON A SINGLE AUTUMN NIGHT EACH YEAR, IS MORE ENTERTAINMENT THAN EDUCATIONAL. HOWEVER, IT PROVIDES A UNIQUE WAY FOR OVER 200 PEOPLE FROM THE GENERAL PUBLIC TO BE INTRODUCED TO THE MISSION OF THE HISTORY CENTER.RUDOLPH'S RETURN: THE FINAL HOLIDAY DISPLAY FROM CEDAR RAPIDS' ARMSTRONG DEPARTMENT STORE HAS BEEN LOVINGLY RECREATED USING THE ORIGINAL ANIMATRONIC ELVES. THIS EXHIBIT IS PUNCTUATED WITH LIVE HOLIDAY MUSIC, CRAFT MAKE 'N TAKE, HORSE-DRAWN CARRIAGE RIDES AND EVEN A VISIT AND PHOTO WITH SANTA. OVER 200 PEOPLE ATTEND THIS EACH YEAR.CHEW ON THIS: PARTICIPANTS BRING THEIR OWN LUNCHES TO THE HISTORY CENTER AND ARE PROVIDED WITH DESSERT AND DRINK. EACH PRESENTATION IS DIFFERENT, WHICH INCLUDE AUTHOR TALKS, VIRTUAL TOURS AND LECTURES ON A VARIETY OF TOPICS. 200 PEOPLE ATTEND THESE EVERY YEAR.AUTHOR TALKS: AUTHORS WHO LIVE IN LINN COUNTY OR THOSE WRITING ABOUT SUBJECTS IN LINN COUNTY PROVIDE LIVELY PRESENTATIONS. OVER 150 PEOPLE ATTEND THESE PROGRAMS EACH YEAR.EDUCATION PROGRAMMING: PROGRAMS DESIGNED FOR PRE-K THROUGH FOURTH GRADERS ARE EXPERIENCED BY OVER 900 STUDENTS IN 2023, GIVING THEM A HANDS-ON, INTERACTIVE EXPERIENCE THAT PRESENTS HISTORY IN A FUN AND ENGAGING FASHION. 50% OF THE PARTICIPANTS COME TO THE HISTORY CENTER (FIELD TRIPS) TO PARTICIPATE IN THESE PROGRAMS. TEAMS FROM THE HISTORY CENTER GO TO THE SCHOOLS FOR THE REMAINDER OF THE PROGRAMS IN ORDER TO REMOVE THE TRANSPORTATION BARRIER.RESEARCH: THE ORGANIZATION'S LIBRARY WELCOMES OVER 350 RESEARCHERS ANNUALLY. THESE RESEARCHERS SEEK INFORMATION THAT CAN BE FOUND NOWHERE ELSE IN THE WORLD EXCEPT THE HISTORY CENTER'S ROBUST LIBRARY AND ARCHIVE. 389819 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 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 0 1 4 0 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X JASON WRIGHT 3193621501 800 2ND AVENUE SE CEDAR RAPIDS IA 52403 PILCHER FRED PRESIDENT 4.00 X X 0 0 0 WAND CHRIS VICE PRESIDENT 3.00 X X 0 0 0 GULICK KRIS TREASURER 3.00 X X 0 0 0 ALTOFER JAN SECRETARY 2.00 X X 0 0 0 BLONG THERESA DIRECTOR 1.00 X 0 0 0 BURESH WENDY DIRECTOR 1.00 X 0 0 0 CHRISTANSEN RAMLO LISA DIRECTOR 1.00 X 0 0 0 DONAHUE MOLLY DIRECTOR 1.00 X 0 0 0 FRESE BRIAN DIRECTOR 1.00 X 0 0 0 KOPPENHAVER ANN DIRECTOR 1.00 X 0 0 0 MITCHELL ELIZABETH DIRECTOR 1.00 X 0 0 0 NASH KATE DIRECTOR 1.00 X 0 0 0 PETTIFER QUINN DIRECTOR 1.00 X 0 0 0 SLAYMAKER STUART DIRECTOR 1.00 X 0 0 0 SWANSON JOHN DIRECTOR 1.00 X 0 0 0 VARGASON ADAM DIRECTOR 1.00 X 0 0 0 WELCH PETE DIRECTOR 1.00 X 0 0 0 WRIGHT JASON EXECUTIVE DIRECTOR 55.00 X 77705 0 13274 77705 0 13274 0 0 0 0 0 11281 111500 347390 470171 EDUCATIONAL PROGRAMS 611710 22553 22553 MEMBERSHIP DUES 812900 9753 9753 ADMISSIONS 812900 3610 3610 RESEARCH 541700 1679 1679 37595 1540 1540 4780 1470 3310 3310 3310 7197 11281 12317 -5120 -5120 1878 918 960 960 MISC. REVENUE 900099 44426 44426 44426 552882 43405 0 39306 106047 10605 21209 74233 185342 132884 34280 18178 18365 14485 3365 515 19710 10052 3745 5913 41782 4349 33084 4349 2949 1612 1337 7636 7636 64582 52517 4631 7434 47113 44097 3016 2569 2569 6082 3635 2447 319 283 36 97038 87912 9126 18279 17649 630 EQUIP AND MAINTENANCE 4323 4323 DEVELOPMENT 739 739 5056 2103 2750 203 627931 389819 118319 119793 60 600 194965 224684 62400 77764 2863 4819 7050 9132 8104 3145931 532585 2558211 2613346 2214230 2229083 5043817 5163494 52245 155239 31677 5318 17298 11371 101220 171928 X 3780029 3787639 1162568 1203927 4942597 4991566 5043817 5163494 X -75049 124018 X X 0 1 X 1 0 X 404084 162936 574543 455553 458890 2056006 42248 14052 32329 57028 42783 188440 446332 176988 606872 512581 501673 2244446 10804 20675 29660 31661 77496 170296 0 10804 20675 29660 31661 77496 170296 2074150 125 402 25 19 1540 2111 125 402 25 19 1540 2111 401319 14759 50796 24474 62904 554252 847776 192149 657693 537074 566117 2800809 0.74060 0.76540 0.00080 0.00060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 391,190. 2019 AMOUNT: $ 7,559. 2020 AMOUNT: $ 33,324. 2021 AMOUNT: $ 3,374. 2022 AMOUNT: $ 44,426. GROSS FUNDRAISING EVENT REVENUE - 2018 AMOUNT: $ 10,129. 2019 AMOUNT: $ 7,200. 2020 AMOUNT: $ 17,472. 2021 AMOUNT: $ 21,100. 2022 AMOUNT: $ 18,478. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 76800 76800 2490087 312679 2177408 129270 94505 34765 449774 125401 324373 2613346 ROU ASSET 10512 BENEFICIAL INTERESTS IN COMMUMUNITY FOUNDATION 2218571 2229083 LEASE LIABILITY 11371 11371 X 595728 41376 41376 554352 -1470 -1470 552882 670777 41376 1470 42846 627931 0 627931 PART III, LINE 1A: THE ORGANIZATION'S COLLECTIONS ARE MADE UP OF OVER 73,000 ARTIFACTS OF HISTORICAL SIGNIFICANCE DEALING WITH THE HISTORY OF LINN COUNTY, INCLUDING LETTERS, DIARIES, AND PHOTOGRAPHS. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED FOR ACQUISITION, CONSERVATION, OR PRESERVATION OF THE COLLECTIONS. PART III, LINE 4: NOWHERE ELSE ON EARTH IS THERE A MORE COMPLETE COLLECTION OF LINN COUNTY (IOWA) HISTORICAL TREASURES. ONE OF THE PRIMARY PURPOSES OF THIS INSTITUTION IS TO PRESERVE THESE PRECIOUS ARTIFACTS FOR GENERATIONS TO COME. THESE ARTIFACTS PUNCTUATE THE STORIES THAT ARE TOLD RELATED TO ALL FACETS OF LINN COUNTY. THE ARCHIVES DOCUMENT THE STORIES AND DEBUNK SOME OF THE URBAN LEGENDS. THE NONPROFIT EXEMPT STATUS IS CRITICAL TO MAINTAINING THESE COLLECTIONS. THE COMMUNITY SUPPORTS THIS ENDEAVOR THROUGH GIFTS AND DONATIONS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES AN INCOME TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. THE INTERNAL REVENUE SERVICE HAS NOT DETERMINED THAT THE ORGANIZATION IS A PRIVATE FOUNDATION. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT AUGUST 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: TO RECLASS RENTAL EXPENSES TO DIRECTLY OFFSET REVENUE -1,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: TO RECLASS RENTAL EXPENSES TO DIRECTLY OFFSET REVENUE 1,470. FAMOUS LAST WORDS 18478 11281 7197 1944 5263 3226 1884 18478 11281 7197 1944 5263 3226 1884 12317 -5120 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. ANY INDIVIDUAL OR HOUSEHOLD WHO PAYS THE CURRENT YEAR DUES MAY BECOME A MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS ALLOW FOR MEMBERS TO VOTE ON NEW BOARD MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY DID NOT DELEGATE AUTHORITY TO ACT ON ITS BEHALF TO AN EXECUTIVE OR SIMILAR COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT WILL BE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN A CONFLICT OF INTEREST FORM ANNUALLY TO INDICATE UNDERSTANDING AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS COMPENSATION ANALYSIS PROVIDED BY THE AMERICAN ALLIANCE OF MUSEUMS (AAM) AND THE AMERICAN ASSOCIATION FOR STATE AND LOCAL HISTORY (AASLH). THE BOARD ALSO REVIEWS COMPENSATION STATISTICS FOR OTHER NON-PROFIT ORGANIZATIONS IN THE REGION. USING THESE MEASUREMENTS, A COMPENSATION PACKAGE APPROPRIATE TO ATTRACT THE MOST QUALIFIED AND CAPABLE EXECUTIVE DIRECTOR IS CALIBRATED. THE MINUTES ARE USED TO CONTEMPORANEOUSLY DOCUMENT THE DELIBERATION AND FINAL DECISION RELATED TO EXECUTIVE DIRECTOR COMPENSATION. THIS WAS LAST COMPLETED IN AUGUST 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 124,018. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.