2024-11-04T05:16:19-05:00 2024-06-30 990 2023-07-01 566054135 CATAWBA COUNTY HISTORICAL ASSOCIATION INC % Julianne Ward Gray CATA 8284650383 PO BOX 73 NEWTON NC 286580073 JULIANNE GRAY FINANCE OFFICER 2024-11-04 2023 2024-10-15 13:58:12Z Julianne Ward Gray PO BOX 73 NEWTON NC 286580073 601085 false X https: www.catawbahistory.org X 1949 NC THE CCHA IS AN EDUCATIONAL INSTITUTION DEDICATED TO THE PRESERVATION AND INTERPRETATION OF THE STORIES OBJECTS AND PLACES THAT DOCUMENT THE RICH HERITAGE OF CATAWBA COUNTY AND ITS ROLE IN THE DEVELOPMENT OF THE WESTERN PIEDMONT OF NC. THE ORGANIZATION CONTINUES TO DEDICATE TIME AND RESOURCES TOWARDS EDUCATING THE COMMUNITY AND VISITORS ABOUT THE HISTORY OF CATAWBA COUNTY. 17 0 15 55 220297 0 613626 357722 19080 97531 80200 137474 45867 8358 758773 601085 0 0 0 0 301035 334260 0 0 109176 311769 468435 612804 802695 145969 -201610 1831706 1631838 0 0 1831706 1631838 CCHA IS DEDICATED TO THE PRESERVATION AND INTERPRETATION OF THE STORIES OBJECTS AND PLACES THAT DOCUMENT THE RICH HERITAGE OF CATAWBA COUNTY. THE ORGANIZATION ACCOMPLISHES THIS THROUGH DISSEMINATING INFORMATION AND STIMULATING INTEREST THROUGH ITS COLLECTIONS PUBLICATIONS LECTURES WORKSHOPS AND SPECIAL PROGRAMS FOCUSED ON THE HISTORY OF CATAWBA COUNTY. false false 0 0 0 THE CATAWBA COUNTY HISTORICAL ASSOCIATIONS ACCOMPLISHMENTS AS MEASURED BY EXPENSES INCLUDE OPERATIONS PRESERVATION PHYSICAL MAINTENANCE OF FOUR HISTORIC PROPERTIES ADMINISTRATIVE PERSONNEL COSTS AND EDUCATIONAL PROGRAMMING FOR THE COMMUNITY PUBLIC. 0 0 0 0 0 0 2574 2500 -74 THE CATAWBA COUNTY HISTORICAL ASSOCIATIONS ACCOMPLISHMENTS AS MEASURED BY EXPENSES INCLUDE OPERATIONS PRESERVATION PHYSICAL MAINTENANCE OF FOUR HISTORIC PROPERTIES ADMINISTRATIVE PERSONNEL COSTS AND EDUCATIONAL PROGRAMMING FOR THE COMMUNITY PUBLIC. THERE IS NOT A SINGLE ENTITY THAT IS CONSIDERED A LARGE PROGRAM SERVICE. PROGRAMMING AND LECTURES ARE PRIMARILY FREE FOR THOSE IN ATTENDANCE AND EXPENSES ARE OFTEN COVERED BY THE ASSOCIATIONS BUDGET OR INDIVIDUAL DONATIONS. SEE 4 B FOR AN INDIVIDUAL DONATION TOWARDS PROGRAM SERVICE.THE HANDS ON HISTORY PROGRAM BEGAN IN 2023 AND WAS STARTED WITH THE HOPES OF REACHING CHILDREN IN THE COMMUNITY WHO MAY NOT HAVE THE MEANS TO VISIT OUR HISTORICAL SITES AND MUSEUMS. THE ASSOCIATION WAS GIFTED THE MILLHOLLAND GRANT 65595 $2,500 FROM KENNETH & SUZANNE MILLHOLLANDS ENDOWMENT FUND. WE USED THESE FUNDS TO OBTAIN TIME PERIOD APPROPRIATE CLOTHING AND MATERIALS TO TAKE INTO THE PUBLIC SCHOOLS ALONG WITH REPLICAS OF ARTIFACTS TO EDUCATE YOUNG STUDENTS ABOUT EARLY CATAWBA COUNTY HISTORY. BASED ON THE DEFINITION OF PROGRAM SERVICES DEFINED BY THE IRS IN THE INSTRUCTIONS FOR FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX "A program service is an activity of an organization that accomplishes its exempt purpose. Examples of program service accomplishments can include: A section 501c3 organizations charitable activities such as a hospitals provision of charity care under its charity care policy a colleges provision of higher education to students under a degree program a disaster relief organizations provision of grants or assistance to victims of a natural disaster or a nursing homes provision of rehabilitation services to residents;" WE ARE UNSURE WEATHER OUR HANDS ON HISTORY PROGRAM IS CONSIDERED TO BE A PROGRAM SERVICE BUT HAVE PROVIDED THE BASIC INFORMATION ON COST IN 4 d. 2574 2500 -74 2574 true false false false false false true true false false false false false false false true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 15 true false false false false false false false 0 false false false false false false 0 0 false false false X 17 0 false false false false false false false true true false false true true true true false false false false false NC X X JULIANNE WARD 8284650383 PO BOX 73 NEWTON NC 28658 X LARRY ROBINSON PRESIDENT 1.00 0 X X 0 0 0 DEREK COLSON TRUSTEE - EXECUTIVE BOARD 1.00 0 X 0 0 0 MARC DAGENHARDT TRUSTEE - CVPF LIAISON 1.00 0 X 0 0 0 CONNIE COUDEN TRUSTEE 1.00 0 X 0 0 0 CATHI GANN TRUSTEE - SECRETARY 1.00 0 X X 0 0 0 GINA ABERNETHY TRUSTEE - MEMBERSHIP COMMITTEE 1.00 0 X 0 0 0 LEE MORETZ TRUSTEE 1.00 0 X 0 0 0 PAUL BEATTY EMERITUS 1.00 0 X 0 0 0 BILL LONG TRUSTEE- COLLECTIONS COMMITTEE 1.00 0 X 0 0 0 BILL UNVERFERHT TRUSTEE - MEMBERSHIP COMMITTEE 1.00 0 X 0 0 0 CHARLES MOODY TRUSTEE - VICE PRESIDENT 1.00 0 X X 0 0 0 DAVID HOOD TRUSTEE 1.00 0 X 0 0 0 ROBERT MEEK TRUSTEE 1.00 0 X 0 0 0 DOUG BRADY TRUSTEE 1.00 0 X 0 0 0 MIKE ECKARD EMERITUS 1.00 0 X 0 0 0 STANLEY STEWART TRUSTEE 1.00 0 X 0 0 0 JEFF EASLEY TRUSTEE - TREASURER 1.00 0 X X 0 0 0 0 0 0 0 false false false 0 16896 125303 23741 140000 51782 0 357722 GUIDED TOURS SCHOOL TOURS 14516 14516 0 0 STORE SALES 82775 0 82775 0 PHOTOGRAPHY DAY PASS 240 240 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97531 137474 0 137474 0 0 0 0 0 0 0 0 0 8310 0 0 0 8310 0 8310 8310 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 Shipping Income Liabilities 48 0 48 0 0 0 0 0 0 0 0 0 0 0 0 0 48 601085 23066 220297 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 305773 0 305773 0 0 0 0 0 27196 0 27196 0 1291 0 1291 0 775 0 775 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7219 0 0 0 0 0 0 0 5025 0 0 0 36149 0 36149 0 4960 0 0 0 0 0 0 0 49565 0 49565 0 660 0 660 0 0 0 0 0 4300 0 4300 0 0 0 0 0 0 0 0 0 0 0 0 0 20182 0 20182 0 Collection & Exhibit Installation 1338 0 1338 0 Store Expense / Inventory Purchases 44060 0 0 44060 Building & Grounds Upkeep / Restoration 191917 0 191917 0 Program & Fundraising Events 67690 2574 0 65116 34595 0 34595 0 802695 2574 673741 109176 0 0 0 0 233096 25529 645625 614165 0 0 952985 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 992144 0 0 0 0 0 0 0 0 1831706 1631838 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 878721 639694 952985 992144 1831706 1631838 1831706 1631838 X -201610 0 0 0 0 1742 X X false false false X 677815 381728 1349265 496980 232419 3138207 0 0 0 0 0 0 0 0 0 0 0 0 677815 381728 1349265 496980 232419 3138207 3138207 36292 0 -71281 0 0 -34989 0 0 0 0 0 0 78637 77849 124651 0 0 281137 3384355 0.9273 0.9064 X Part II - Line 10 | Year:, Amount:, Description:| 2019, 78637, RENTAL INCOME $ 9,900 FUNDRAISING INCOME $55,972 SALES OF INVENTORY $ 12,765 TOTAL : $78,637| 2020, 77849RENTAL INCOME $ 12,870 FUNDRAISING INCOME $19,936 SALES OF INVENTORY $ 45,043 TOTAL : $77,849| 2021, 124651RENTAL INCOME $11,395 FUNDRAISING INCOME $ 84,927 SALES OF INVENTORY $28,329 TOTAL : $124,651| 2022, | 2023, | Part II Line 10 RENTAL INCOME: $8,310 FUNDRAISING INCOME: $125,303 SALES OF INVENTORY : $82,775 TOTAL: 216,388 X X X 1 1 1 0 1 false true 0 0 0 0 X X X X false X POTTERY FESTIVAL 61109 0 61109 0 0 0 0 0 0 HARVEST FOLK FESTIVAL 40969 0 40969 0 0 0 0 0 0 23225 0 23225 0 0 0 0 0 0 125303 0 125303 0 0 0 0 0 0 0 125303 Part VI, Line 12c ALL TRANSACTIONS WITH POTENTIAL CONFLICTS WERE DISCLOSED TO THE GOVERNING BOARD. ONLY DISINTERESTED PARTIES VOTE REGARDING SUCH TRANSACTIONS. Part XII, Line 2c THE CATAWBA COUNTY HISTORICAL ASSOCIATIONS FINANCE OFFICER WHO WORKED THE ACCOUNTING FOR THE TAX YEAR 2021 IS NO LONGER AN EMPLOYEE OF THE ASSOCIATION. IN PRIOR YEARS THE FORM 990 WAS COMPLETED BY AN OUTSIDE PREPARER. THIS FORM WAS COMPLETED BY THE CURRENT FINANCE ACCOUNTING OFFICER FOR THE ASSOCIATION. Part XI, Line 9 | Description:, Explanation:, Amount:| Other current liabilities include historical book sales Catawbans Vol I-III Consignment Sales, Other current liabilities include historical book sales Catawbans Vol I-III Consignment Sales, $1742| Part I Line 1 | Explanation:| CATAWBA COUNTY HISTORICAL ASSOCIATION WAS FOUNDED IN 1949 AS A NON-PROFIT ORGANIZATION FOR THE PURPOSE OF COLLECTING PRESERVING RESEARCHING EXHIBITING AND INTERPRETING THE EVERYDAY LIFE AND ACCOMPLISHMENTS OF THE RESIDENTS OF CATWABA COUNTY AND THEIR RELATIONSHIPS WITH THE HERITAGE OF THE STATE OF NC. THE ORGANIZATION ACCOMPLISHES THIS THROUGH DISSEMINTATING INFORMATION AND STIMULATING INTEREST THROUGH ITS COLLECTIONS OUTREACH PROGRAMS PUBLICATIONS LECTURES WORKSHOPS AND SPECIAL EVENT PROGRAMS ON THE HISTORY OF CATAWBA COUNTY. Part III Line 4 | Explanation:| A COLLECTION ITEMS AQUIRED EITHER THROUGH PURCHASE OR DONATIONS ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASE IN UNRESTRICTED NET ASSESTS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASE WITH DONOR RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENECE AND NATURE OF THE DONOR IMPOSED RESTRICTIONS. PART III LINE 4 DESCRIPTION OF ORGANIZATION COLLECTIONS AND HOW FURTHERS EXEMPT PURPOSE. THE COLLECTION IS MADE UP OF NEARLY 60,000 ARTIFACTSTHAT LOCAL RESIDENTS OF THE PAST USED IN THEIR DAILY LIVES. ARTIFACTS RANGE IN SIZE AND FRAGILITY FROM NINETEETH CENTURY CORRESPONDENCE TO TWENTIETH CENTURY MECAHNICAL FARM EQUIPMENT. ADDITIONALLY THE COLLECTION INCLUDES 30 HISTORIC STRUCTURES THAT DATE FROM 1812 TO 1953. INCLUDED IN THE COLLECTION ARE: AGRICULTURAL TOOLS IMPLEMENTS FORGED FROM HAND-DUG IRON ORE HAND CRAFTED HOUSEHOLD CUPBOARDS WAGON BENCHES BEDS TABLES CHESTS CRADLES CHILD SIZE IRON LUNG FROM THE POLIO EPIDEMIC PLANTATION DESK MILITARY UNIFORMS INCLUDING A BRITISH RED COAT FROM THE REVOLUTIONARY WAR EAR. PART III LINE 4 DESCRIPTION OF ORGANIZATION COLLECTIONS AND HOW FUTURE EXEMPT STATUS CONTINUED: EACH ITEM THAT CCHA HAS COLLECTED CONTRIBUTED TO THE ECONOMY AND DEVELOPMENT OF THE WESTERN PIEDMONT OF NORTH CAROLINA AND THE CULTURE OF CATAWBA COUNTY. THESE ITEMS CONTINUE TO SUPPORT THE HISTROICAL ASSOCIATIONS MISSION TO PROVIDE EDUCATION TO THE PUBLIC PROGRAMMING AND RESEARCH EXHIBITIONS AND MAINTAINING THE HISTORIC BUILDING MONUMENTS AND WORKINGS OF CATAWBA COUNTY. PART X -FASB ASC 740 FOOTNOTE FASB ASC 740 -10 ACCOUNTING FOR UNCERTAINTY IN INCOMES TACES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS BASED ON AN EVALUATION OF UNCERTAIN TAX POSITIONS MANAGEMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 2018 MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO SUCH RISK AND THEREFORE NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 C 3 OF THE INTERNAL REVENUE CODE EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKE AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATIONS RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FORM 990 FOR 2020 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THE RETURN IS FILED. Part IV Line 18 | Explanation:| PART 4 LINE 18 - REGARDING OTHER FUNDRAISING EVENTS THAT WERE NOT ABLE TO BE LISTED ON SCHEDULE G FORM INCLUDE : CHRISTMAS FESTIVAL AT MURRAYS MILL BIKE RIDE AT MURRAYS MILL CHRISTMAS EVENT AT HARPER HOUSE & HICKORY HISTORY CENTER ROYAL TEA PARTIEIS ICE CREAM SOCIAL EVENT AT MURRAYS MILL GHOST TOURS & EVENTS WHICH BEGAN IN 2023 AND IS OFFERED AT HARPER HOUSE AND THE MUSEUM IN NEWTON. Part VI Line 11 | Explanation:| PART 6- LINE 11 - IN ADDITION TO PROVIDING A COPY TO THE BAORD MEMBERS FOR REVIEW THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ASSOCIATIONS OFFICE AT THE MUSEUM OF HISTORY IN NEWTON NC. Part VII General | Explanation:| IN PRIOR YEARS THE FORM 990 WAS COMPLETED BY AN OUTSIDE PREPARER. THIS FORM WAS COMPLETED BY THE CURRENT FINANCE OFFICER & BOOK KEEPER OF THE CATAWBA COUNTY HISTORICAL ASSOCIATION.