2024-05-06T14:34:19-05:00 2023-12-31 561220683 POTTER & COMPANY PA 114 N CHURCH STREET MONROE NC 28112 990 2023-01-01 561613516 THE JESSE HELMS CENTER FOUNDATION JESS 7042331776 PO BOX 247 WINGATE NC 28174 BRIAN ROGERS PRESIDENT 7042331776 2024-04-25 1 BRIAN ROGERS 999009999 0 JOHN W KAPELAR CPA P00195499 7042838189 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z BRIAN ROGERS PO BOX 247 WINGATE NC 28174 1448343 0 X WWW.JESSEHELMSCENTER.ORG X 1988 NC SUPPORT AND SUSTAIN THE JESSE HELMS CENTER 15 15 13 0 20800 0 552899 610915 0 0 322124 357181 39170 72274 914193 1040370 0 0 0 0 459321 442174 0 0 96811 800145 708223 1259466 1150397 -345273 -110027 9239059 9548763 65064 24986 9173995 9523777 THE JESSE HELMS CENTER EXISTS TO PROMOTE TRADITIONAL AMERICAN VALUES & THE PRINCIPLES UPON WHICH OUR NATION WAS FOUNDED & THAT SENATOR JESSE HELMS ADVANCED THROUGHOUT HIS CAREER. THIS IS ACCOMPLISHED THROUGH EDUCATION, PUBLIC POLICY PROMOTION, AND HISTORICAL PRESERVATION. 0 0 224069 A.J. FLETCHER BUILDING: PRESERVES SENATOR HELMS' PAPERS AND MEMORABILIA AND ALLOWS RESEARCHERS TO STUDY HIS LIFE AND HIS INFLUENCE ON POLITICS AND PUBLIC POLICY; A TRAINING CENTER FOR HELMS CENTER PROGRAMS. 673771 EDUCATIONAL PROJECTS: EDUCATE YOUTH LEADERS ON FREE ENTERPRISE, LEADERSHIP, AND CHARACTER. LECTURES AND SPECIAL OUTREACH TO EDUCATE THE GENERAL PUBLIC AND STUDENTS ON NATIONAL AND INTERNATIONAL PUBLIC POLICY ISSUES. 60920 PUBLICATIONS: PUBLICATION AND PROMOTION OF BOOKS AND OTHER FORMS OF MEDIA TO EDUCATE ON THE HISTORICAL LEGACY OF SENATOR JESSE HELMS, OUR COUNTRY'S FOUNDING PRINCIPLES, AND PUBLIC POSITIONS THAT ADVANCE THE CAUSE OF FREEDOM. 958760 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 13 1 1 1 0 0 0 0 1 1 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X WANDA GOODWIN 7042331776 PO BOX 247 WINGATE NC 28174 MS NANCY HELMS DIRECTOR 0.00 X 0 0 0 MR MARION BAGWELL TREASURER 0.00 X X 0 0 0 MR JAMES BROUGHTON CHAIRMAN 0.00 X X 0 0 0 MR BRIAN SUMMERS DIRECTOR 0.00 X 0 0 0 MS SUSAN DECAMP CONGER DIRECTOR 0.00 X 0 0 0 MR TODD JOHNSON DIRECTOR 0.00 X 0 0 0 MR MIKE STUART DIRECTOR 0.00 X 0 0 0 MR JOHN HENDLEY DIRECTOR 0.00 X 0 0 0 MR SERGIO CASTELLO DIRECTOR 0.00 X 0 0 0 MR JAMES D DUNCAN SECRETARY 0.00 X X 0 0 0 MR RHETT BROWN DIRECTOR 0.00 X 0 0 0 MR PAUL Y COBLE DIRECTOR 0.00 X 0 0 0 MR FRANK AIKMUS VICE CHAIRMAN 0.00 X X 0 0 0 MR RON HINSON DIRECTOR 0.00 X 0 0 0 MR BRIAN ROGERS PRESIDENT 40.00 X X 132031 0 16313 MS CYNTHIA GOODWIN DIRECTOR 0.00 X 0 0 0 132031 0 16313 1 0 0 0 0 610915 610915 218838 218838 20800 0 20800 20800 20800 546316 407973 138343 138343 138343 MISCELLANEOUS INCOME 900099 49767 49767 MUSEUM STORE SALES 459900 2550 2550 SPECIAL EVENTS 900099 -843 -843 51474 1040370 51474 20800 357181 215065 144804 36214 34047 108067 107424 643 16656 13001 1867 1788 76843 59981 8612 8250 25543 19938 2863 2742 18300 18300 145718 131146 14572 21583 21583 FREE ENTERPRISE LEADERS 233134 233134 PROGRAM MARKETING 146354 117083 29271 UTILITIES 26576 26576 REPAIRS AND MAINTENANCE 25915 25915 90643 58175 12398 20070 1150397 958760 94826 96811 X 0 0 0 0 374280 464140 6158870 3979120 2325468 2179750 6539311 6904873 9239059 9548763 65064 24986 65064 24986 X 9173995 9498777 25000 9173995 9523777 9239059 9548763 -110027 459809 0 X X 0 1 X 1 0 X 1013531 346846 713036 552899 610915 3237227 1013531 346846 713036 552899 610915 3237227 1071122 2166105 183001 170949 192673 222201 218838 987662 44567 468 747 17141 39045 101968 4326857 0.50060 0.48680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 222600 222600 4831270 3113626 1717644 685738 446232 239506 419262 419262 0 2179750 X 1500179 459809 459809 1040370 0 1040370 0 0 0 0 0 PART III, LINE 1A: THE FOUNDATION DOES NOT CAPITALIZE COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION. PURCHASE OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS THE OFFICIAL REPOSITORY FOR THE PAPERS OF FORMER U.S. SENATOR JESSE HELMS AND FOR MEMORABILIA GIVEN TO HIM DURING HIS TERMS AS U.S. SENATOR. PART III, LINE 4: THE ORGANIZATION'S COLLECTIONS INCLUDE SENATOR JESSE HELMS PAPERS AND MEMORABILIA AND ALLOWS RESEARCHERS TO STUDY HIS LIFE AND HIS INFLUENCE ON PUBLIC POLICY. THIS FURTHERS THE ORGANIZATION'S EXEMPT PURPOSE BY PROVIDING EDUCATION OF THE TRADITIONAL AMERICAN VALUES AND THE PRINCIPLES UPON WHICH THE UNITED STATES WAS FOUNDED AND THAT SENATOR HELMS ADVANCED THROUGHOUT HIS CAREER. PART X, LINE 2: THE FOUNDATION RECORDS LIABILITIES FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN WHEN THOSE POSITIONS ARE DEEMED UNCERTAIN TO BE UPHELD IN AN EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS OF DECEMBER 31,2023, THE TAX YEARS ENDED DECEMBER 31,2020 THROUGH 2022 WERE OPEN FOR POTENTIAL EXAMINATION BY TAXING AUTHORITIES. NO LIABILITIES FOR UNCERTAIN TAX POSITIONS WERE RECORDED AS OF DECEMBER 31,2022 OR 2021. ADDITIONALLY, THE FOUNDATION HAS NO INTEREST OR PENALTIES RELATED TO INCOME TAXES. FORM 990, PART VI, SECTION A, LINE 2 MS. NANCY HELMS IS THE MOTHER OF MR. MIKE STUART. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTANT PROVIDES A COPY OF THE FORM 990 FOR DISTRIBUTION TO ALL BOARD MEMBERS AND IS AVAILABLE TO ANSWER ANY QUESTIONS BY BOARD MEMBERS. THIS PROCESS IS DONE BEFORE THE FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. OFFICERS AND KEY EMPLOYEES ARE ANNUALLY REQUIRED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL EVALUATIONS ARE DONE FOR OFFICERS AND KEY EMPLOYEES. THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAINTAINS A COPY OF FORM 990 WITH THE CHIEF FINANCIAL OFFICER IN THE BUSINESS OFFICE OF THE ORGANIZATION. IT IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE KEPT BY THE CHIEF FINANCIAL OFFICER IN THE BUSINESS OFFICE OF THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT GOVERNANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE FULL BOARD VOTES ON THE SELECTION OF AN INDEPENDENT ACCOUNTANT.