2024-05-02T15:16:38-04:00 2023-06-30 270630496 CHAVAN & ASSOCIATES LLP 15105 CONCORD CIRCLE SUITE 130 MORGAN HILL CA 95037 990 2022-07-01 237186194 SAN MATEO COUNTY HISTORICAL ASSOCIATION SANM 6502990104 2200 BROADWAY STREET REDWOOD CITY CA 940643046 MITCH POSTEL PRESIDENT 6502990104 2024-05-15 MITCH POSTEL 999009999 false SHELDON CHAVAN P01001593 4082178749 2024-05-02 2022 2023-04-26 12:10:37Z MITCH POSTEL 2200 BROADWAY ST REDWOOD CITY CA 94063 2805896 false X WWW.HISTORYSMC.ORG X 1935 CA THE ASSOCIATION'S COLLECTIONS ARE MADE UP OF OBJECTS THAT ARE HELD FOR EXHIBITION AND VARIOUS OTHER PROGRAM ACTIVITIES. EACH OF THESE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASES OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS WITHOUT RESTRICTIONS AND AS A DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. THE ASSOCIATION'S INSURANCE POLICY OF MUSEUM COLLECTIONS EXPIRED IN NOVEMBER 1995. THE BOARD OF DIRECTORS HAS DETERMINED THAT IT IS NOT FEASIBLE TO OBTAIN SIMILAR COVERAGE ON THE COLLECTIONS DUE TO THE HIGH PREMIUM COST. 30 30 21 300 0 5937223 2205465 65554 100326 -38997 161370 -178705 -55207 5785075 2411954 0 0 1252322 1258770 0 136209 643301 635734 1895623 1894504 3889452 517450 20041393 20786726 126097 151520 19915296 20635206 X THE ASSOCIATION'S COLLECTIONS ARE MADE UP OF OBJECTS THAT ARE HELD FOR EXHIBITION AND VARIOUS OTHER PROGRAM ACTIVITIES. EACH OF THESE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASES OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS WITHOUT RESTRICTIONS AND AS A DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. THE ASSOCIATION'S INSURANCE POLICY OF MUSEUM COLLECTIONS EXPIRED IN NOVEMBER 1995. THE BOARD OF DIRECTORS HAS DETERMINED THAT IT IS NOT FEASIBLE TO OBTAIN SIMILAR COVERAGE ON THE COLLECTIONS DUE TO THE HIGH PREMIUM COST. false false 1579326 100326 THE ORGANIZATION'S COLLECTIONS INCLUDE HISTORICAL DATA, INFORMATION, RELICS, OBJECTS AND RECORDS OF HISTORICAL INTEREST RELATING TO SAN MATEO COUNTY. 1579326 true true false false false false false true false true true false false true false true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 7 0 true 21 true false false false false false true true false false false false false false X 30 30 false false false false false false false true true false false true true false false true true true false false CA X THE ORGANIZATION 6502990104 2200 BROADWAY ST REDWOOD CITY CA 94063 JOHN LA TORRA CHAIR 1.00 X X 0 0 0 TRACY DELEUW VICE CHAIR 1.00 X X 0 0 0 DEE EVA SECRETARY 1.00 X X 0 0 0 CHRISTINE WILLIAMS TREASURER 1.00 X X 0 0 0 JENNIFER ACHESON DIRECTOR 1.00 X 0 0 0 THOMAS AMES DIRECTOR 1.00 X 0 0 0 KEITH BAUTISTA DIRECTOR 1.00 X 0 0 0 SANDRA MCLELLAN BEHLING DIRECTOR 1.00 X 0 0 0 JOHN BLAKE DIRECTOR 1.00 X 0 0 0 JOE CARCIONE DIRECTOR 1.00 X 0 0 0 BILL CHIANG DIRECTOR 1.00 X 0 0 0 CHONITA E CLEARY DIRECTOR 1.00 X 0 0 0 DONNA COLSON DIRECTOR 1.00 X 0 0 0 SHAWN DELUNA DIRECTOR 1.00 X 0 0 0 GREG GALLI DIRECTOR 1.00 X 0 0 0 DON HORSLEY DIRECTOR 1.00 X 0 0 0 RAY IVERSON DIRECTOR 1.00 X 0 0 0 WALLY JANSEN DIRECTOR 1.00 X 0 0 0 KATHY KOPF DIRECTOR 1.00 X 0 0 0 SUSAN LANG DIRECTOR 1.00 X 0 0 0 OLIVIA GARCIA MARTINEZ EDD DIRECTOR 1.00 X 0 0 0 RICK MAYERSON DIRECTOR 1.00 X 0 0 0 BILL NICOLET DIRECTOR 1.00 X 0 0 0 MIKE O'NEILL DIRECTOR 1.00 X 0 0 0 BARBARA PIERCE DIRECTOR 1.00 X 0 0 0 JIM RUANE DIRECTOR 1.00 X 0 0 0 JOHN SHROYER DIRECTOR 1.00 X 0 0 0 THERESE SMITH DIRECTOR 1.00 X 0 0 0 JOE WELCH DIRECTOR 1.00 X 0 0 0 WILLIAM WESSELL DIRECTOR 1.00 X 0 0 0 MITCH POSTEL PRESIDENT 40.00 X 233852 0 4770 CARMEN BLAIR DEPUTY DIREC 40.00 X 130584 0 8666 364436 13436 2 false true false 56532 351294 114180 1683459 80004 2205465 PROGRAM FEES 611710 100326 100326 100326 179902 179902 79610 6614 72996 72996 72996 209938 228470 -18532 -18532 -18532 351294 135629 -135629 30655 23229 7426 7426 2411954 180748 161370 238622 195670 21476 21476 844362 692378 75992 75992 98707 80939 8884 8884 77079 63205 6937 6937 41437 19524 19770 2143 9482 7776 853 853 50647 43879 3384 3384 80004 65604 7200 7200 2479 2033 223 223 253912 231060 22852 40833 38623 1105 1105 MAINTENANCE AND SECURITY 41838 34308 3765 3765 DEVELOPMENT 37206 30508 3349 3349 OTHER EXPENSE 29466 29466 EDUCATION 23702 23702 24728 20651 3179 898 1894504 1579326 178969 136209 2573909 1822768 6027361 6405979 470900 470900 39527 38526 25998 10291539 4994075 5536376 5297464 3619665 4190429 655837 464923 1117818 2069739 20041393 20786726 60147 94140 65950 57380 126097 151520 X 10916294 11983496 8999002 8651710 19915296 20635206 20041393 20786726 517450 393374 -190914 X false true X true false X 1768216 4488974 2119604 5937223 2205465 16519482 1768216 4488974 2119604 5937223 2205465 16519482 2919634 13599848 56210 109241 119313 50328 179902 514994 17034476 336234 0.79840 0.80210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 3655986 471316 200017 3927285 3355819 1135849 -86846 748836 3655986 2553033 50000 927841 175055 3355819 2644625 10000 55467 157059 2553033 2627496 10500 160060 153431 2644625 0.80000 0.17000 0.03000 false false 4302989 1359991 2942998 5988550 3634084 2354466 5297464 CONSTRUCTION IN PROGRESS 2069739 2069739 X 2867998 393374 62670 456044 2411954 2411954 2148088 253584 253584 1894504 1894504 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ASSOCIATION'S ENDOWMENT CONSISTS OF TWO FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. IN ACCORDANCE WITH UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA"), THE ASSOCIATION CONSIDERS THE DURATION AND PRESERVATION OF THE FUND, DONOR RESTRICTIONS AND THE ASSOCIATION'S INVESTMENT POLICY IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS. THE BOARD OF DIRECTORS OF THE ASSOCIATION HAS INTERPRETED CALIFORNIA'S ENACTED VERSION OF UPMIFA AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE ASSOCIATION CLASSIFIES AS PERMANENT ENDOWMENT (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENT ENDOWMENT IS CLASSIFIED AS EXPENDABLE NET ASSETS WITH DONOR RESTRICTIONS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ASSOCIATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. FROM TIME TO TIME, THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS MAY FALL BELOW THE LEVEL THAT THE DONOR OR UPMIFA REQUIRES THE ASSOCIATION TO RETAIN AS A FUND OF PERPETUAL DURATION. THE ASSOCIATION HAS A POLICY THAT PERMITS SPENDING FROM UNDERWATER ENDOWMENT FUNDS DEPENDING ON THE DEGREE TO WHICH THE FUND IS UNDERWATER, UNLESS OTHERWISE PRECLUDED BY DONOR INTENT OR RELEVANT LAWS AND REGULATIONS. THERE WERE NO SUCH DEFICIENCIES FOR THE FISCAL YEAR. THE ASSOCIATION HAS A POLICY OF ANNUALLY APPROPRIATING THE ENDOWMENT EARNINGS AT A RATE OF 5% OF THE AVERAGE INVESTMENT BALANCE OVER A ONE-YEAR PERIOD TO BE MADE AVAILABLE FOR OPERATIONS. IN ESTABLISHING THIS POLICY, THE ASSOCIATION CONSIDERED THE PRESERVATION OF THE ENDOWMENT ASSETS. ACCORDINGLY, THE ASSOCIATION EXPECTS TO PRESERVE THE ENDOWMENT ASSETS. THIS IS CONSISTENT WITH THE ASSOCIATION'S OBJECTIVE OF THE ENDOWMENT ASSETS HELD INPERPETUITY. SCHEDULE D, PAGE 3, PART X US GAAP REQUIRES MANAGEMENT TO WVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY OR ASSET FOR UNCERTAIN POSITIONS. MANAGEMENT HAS CONCLUDED THERE WERE NO SUCH POSITIONS. THERE ARE CURRENTLY NO AUDITS IN PROGRESS BY FEDERAL OR STATE AUTHORITIES. HISTORY MAKERS 351294 351294 135629 351294 351294 135629 135629 -135629 X false false false false false false false false false MITCH POSTEL PRESIDENT 233852 4770 238622 X UTILITIES 1 80004 false false false FORM 990 - ORGANIZATION'S MISSION THE ASSOCIATION'S COLLECTIONS ARE MADE UP OF OBJECTS THAT ARE HELD FOR EXHIBITION AND VARIOUS OTHER PROGRAM ACTIVITIES. EACH OF THESE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASES OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS WITHOUT RESTRICTIONS AND AS A DECREASE IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. THE ASSOCIATION'S INSURANCE POLICY OF MUSEUM COLLECTIONS EXPIRED IN NOVEMBER 1995. THE BOARD OF DIRECTORS HAS DETERMINED THAT IT IS NOT FEASIBLE TO OBTAIN SIMILAR COVERAGE ON THE COLLECTIONS DUE TO THE HIGH PREMIUM COST. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE REVIEWED BY A MEMBER OF THE BOARD PRIOR TO FILING AND BE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A TOP OFFICERS' SALARY WAS APPROVED BY THE BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST