2024-11-15T10:12:32-05:00 2023-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2023-01-01 351628916 MINNETRISTA CULTURAL FOUNDATIONINC MINN 7652824848 1200 N MINNETRISTA PKWY MUNCIE IN 473032925 STEVE MOORE CHAIR 7652824848 2024-11-14 true true PATRICK W BURKEY P00444925 7652847554 2024-11-14 2023 2024-10-15 13:58:12Z BRIAN STATZ 1200 N MINNETRISTA PKWY MUNCIE IN 47303 6840519 false X WWW.MINNETRISTA.NET X 1987 IN MINNETRISTA IS THE HOME OF THE BALL JAR; A GATHERING PLACE AND CATALYST FOR COMMUNITY ENGAGEMENT. WE CREATE SHARED EXPERIENCES THAT CONNECT PEOPLE, LEADING TO A BETTER QUALITY OF LIFE. 25 24 122 250 14932 4237707 4669272 256166 287385 194834 249660 26108 -67887 4714815 5138430 0 0 2821473 2677276 0 365163 2689631 2654734 5511104 5332010 -796289 -193580 15095200 15361209 283870 209179 14811330 15152030 X MINNETRISTA IS THE HOME OF THE BALL JAR; A GATHERING PLACE AND CATALYST FOR COMMUNITY ENGAGEMENT. WE CREATE SHARED EXPERIENCES THAT CONNECT PEOPLE, LEADING TO A BETTER QUALITY OF LIFE. false false 1032826 112547 THE MINNETRISTA HERITAGE COLLECTION INCLUDES ARTIFACTS, ART, AND ARCHIVAL MATERIAL THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, AND BUSINESSES AND INDUSTRIES OF EAST CENTRAL INDIANA. A MAJOR COMPONENT OF THE COLLECTION IS BALL FAMILY MATERIAL AND BALL CORPORATION BUSINESS RECORDS. SEVERAL ACQUISITIONS WERE RECEIVED IN 2023. THEY INCLUDED MATERIALS AND OBJECTS THAT DOCUMENT THE BALL FAMILY, BALL CORPORATION, AND LOCAL HISTORY. THE MINNETRISTA HERITAGE COLLECTION, BOTH ON-SITE AND ON- LINE, IS ALSO A DESTINATION FOR RESEARCHERS. IN 2023, THERE WERE MORE THAN 44 REMOTE AND IN-PERSON RESEARCH REQUESTS AND APPOINTMENTS. BY THE END OF 2023, THERE WERE MORE THAN 8,295 OBJECTS ONLINE, 6,278 PHOTOGRAPH COLLECTIONS, AND OVER 2,559 ARCHIVAL RECORDS FROM THE MINNETRISTA HERITAGE COLLECTION ON-LINE. THOUSANDS OF ADDITIONAL RECORDS WERE AVAILABLE ONSITE TO RESEARCHERS THROUGH OUR COLLECTIONS MANAGEMENT SYSTEM. THERE WERE OVER 12,000 SEARCHES OF THE ON-LINE COLLECTION IN 2023. 1143937 124654 AS THE HOME OF THE BALL JAR, MINNETRISTA CONTINUES TO SERVE AS A LEGACY SITE AND GATHERING PLACE FOR EAST CENTRAL INDIANA. VISITORS COME TO EXPLORE, RECHARGE, AND CONNECT. IN 2023, APPROXIMATELY 100,000 LOCAL, REGIONAL,NATIONAL, AND INTERNATIONAL VISITORS ENJOYED PROGRAMS LIKE PAINTING WORKSHOPS, GLASS WORKSHOPS, SCHOOL TOURS, SUMMER CAMPS, FAMILY DAYS, AND MANY OTHER PROGRAMS AT MINNETRISTA. FAMILIES ATTENDED OUR SIGNATURE EVENTS LIKE FARMERS MARKET, GARDEN FAIR, FAERIES SPRITES & LIGHTS, AND ENCHANTED LUMINARIA WALK. 500644 50184 MINNETRISTA IMPROVES THE QUALITY OF LIFE FOR EAST CENTRAL INDIANA BY OFFERING A BEAUTIFUL LOCATION IN THE MIDDLE OF MUNCIE. WITH A SIX-ACRE NATURE AREA, 23 ACRES OF THEMED AND HISTORIC GARDENS, AND A STRETCH OF THE WHITE RIVER GREENWAY, MINNETRISTA SERVES AS GREEN SPACE FOR THE COMMUNITY. THIS SPACE CONTINUED TO PROVIDE INVALUABLE RESPITE TO OUR COMMUNITY DURING 2023 AS THE VISITORS SOUGHT WAYS TO GET PHYSICAL AND FIND MENTAL RELIEF FROM LIFE STRESSES CAUSED BY BOTH PERSONAL AND NATIONAL FACTORS LIKE THE PANDEMIC, ECONOMICS, AND POLITICAL PRESSURES. 592941 OTHER PROGRAM SERVICES: THE BREAKDOWN OF THE REMAINING 592,941 IN PROGRAM EXPENSES IS AS FOLLOWS: 486,407 DEPRECIATION EXPENSE; 84,791 IT EXPENSE; 21,743 ADVERTISING. 592941 3270348 true true false false false false false true false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false false true false false false false false false false true 45 0 true 122 true true true false false false false true true false false false false false false X 25 24 false false false false false true false true true false false true true true true true true true true false IN X X ERIC LIN 7652824848 1200 N MINNETRISTA PARKWAY 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5716196 22316 -600082 -577766 5138430 5909776 600082 600082 5309694 22316 22316 5332010 SCHEDULE D, PAGE 2, PART III, LINE 4 THE MINNETRISTA HERITAGE COLLECTION INCLUDES ARTIFACTS, ART, AND ARCHIVAL MATERIAL THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, AND BUSINESSES AND INDUSTRIES OF EAST CENTRAL INDIANA. A MAJOR COMPONENT OF THE COLLECTION IS BALL FAMILY MATERIAL AND BALL CORPORATION BUSINESS RECORDS. SEVERAL ACQUISITIONS WERE RECEIVED IN 2023. THEY INCLUDED MATERIALS AND OBJECTS THAT DOCUMENT THE BALL FAMILY, BALL CORPORATION, AND LOCAL HISTORY. THE MINNETRISTA HERITAGE COLLECTION, BOTH ON-SITE AND ON- LINE, IS ALSO A DESTINATION FOR RESEARCHERS. IN 2023, THERE WERE MORE THAN 44 REMOTE AND IN-PERSON RESEARCH REQUESTS AND APPOINTMENTS. BY THE END OF 2023, THERE WERE MORE THAN 8,295 OBJECTS ONLINE, 6,278 PHOTOGRAPH COLLECTIONS, AND OVER 2,559 ARCHIVAL RECORDS FROM THE MINNETRISTA HERITAGE COLLECTION ON-LINE. THOUSANDS OF ADDITIONAL RECORDS WERE AVAILABLE ONSITE TO RESEARCHERS THROUGH OUR COLLECTIONS MANAGEMENT SYSTEM. THERE WERE OVER 12,000 SEARCHES OF THE ON-LINE COLLECTION IN 2023. SCHEDULE D, PAGE 2, PART V, LINE 4 BOARD DESIGNATED AND PERMANENT ENDOWMENTS: THE MINNETRISTA ENDOWMENT FUND WAS BEGUN WITH BOARD-DESIGNATED FUNDS WITH THE INTENTION FOR THESE FUNDS TO BE TREATED AS PERMANENTLY RESTRICTED. NEW DONATIONS TO THE MINNETRISTA ENDOWMENT FUND ARE RESTRICTED IN PRINCIPAL WITH A PERCENTAGE OF GENERATED REVENUE UTILIZED FOR UNRESTRICTED OPERATING PURPOSES. REVENUES ARE DRAWN FROM INVESTED ENDOWMENT FUNDS IN ACCORDANCE TO A WRITTEN SPENDING POLICY MAINTAINED BY THE FINANCE AND INVESTMENT COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. MINNETRISTA ALSO HAS ADDITIONAL NAMED FUNDS THAT WERE PERMANENTLY RESTRICTED BY THE DONORS. REVENUE GENERATED BY THESE FUNDS IS UTILIZED FOR THE DONOR-DESIGNATED PURPOSE. DONATIONS TO THE MUNCIE-DELAWARE COUNTY COMMUNITY FOUNDATION, ON BEHALF OF MINNETRISTA, ARE GOVERNED BY THE SPENDING POLICIES OF THE COMMUNITY FOUNDATION. THEY ARE HELD IN A RESTRICTED FUND WITH THE SPENDABLE PROCEEDS RELEASED TO MINNETRISTA FOR UNRESTRICTED OPERATING EXPENSES. TEMPORARILY RESTRICTED ENDOWMENT: MINNETRISTA RECEIVES TEMPORARILY RESTRICTED FUNDS FROM TIME-TO-TIME THROUGH GRANTS AND PRIVATE DONATIONS. THESE FUNDS ARE INVESTED AND HELD FOR THE INTENDED PURPOSE UNTIL THEY ARE RELEASED FROM RESTRICTIONS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS THE INCOME TAX TOPIC OF THE FASB ASC. THE FOUNDATION RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE-LIKELY-THAN-NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT IS RECORDED. THE FOUNDATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES. THE FOUNDATION'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 4B RETAIL SHOP & RENTAL OPERATING EXPENSES MOVED TO COGS -600,082 SCHEDULE D, PAGE 4, PART XII, LINE 2D RETAIL SHOP & RENTAL OPERATING EXPENSES MOVED TO COGS 600,082 X X X X false false false false false false false false false BRIAN STATZ PRES/CEO/TRUSTEE 139846 33386 173232 X 4 X 40 false true false SCHEDULE M, PAGE 2, PART II THE TOTAL IN COLUMN B INDICATES THE NUMBER OF CONTRIBUTIONS IN EACH CATEGORY. GENERAL DESCRIPTIONS OF CONTRIBUTIONS BY PART I LINE NUMBER: 1) WORKS OF ART: 3 PAINTINGS BY HILL SHARP, RUTH CHIN, BOB ROSS. 1 DRAWING BY JIM DAVIS. 22) HISTORICAL ARTIFACTS: BALL CANNING JARS AND OTHER BALL PRODUCTS, AND OTHER ARTIFACTS RELATING TO THE BALL BUSINESS. ARTIFACTS RELATING TO OTHER FAMILIES, ORGANIZATIONS, AND BUSINESSES IN EAST CENTRAL INDIANA. FORM 990, PAGE 2, PART III, LINE 4A THE MINNETRISTA HERITAGE COLLECTION INCLUDES ARTIFACTS, ART, AND ARCHIVAL MATERIAL THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, AND BUSINESSES AND INDUSTRIES OF EAST CENTRAL INDIANA. A MAJOR COMPONENT OF THE COLLECTION IS BALL FAMILY MATERIAL AND BALL CORPORATION BUSINESS RECORDS. SEVERAL ACQUISITIONS WERE RECEIVED IN 2023. THEY INCLUDED MATERIALS AND OBJECTS THAT DOCUMENT THE BALL FAMILY, BALL CORPORATION, AND LOCAL HISTORY. THE MINNETRISTA HERITAGE COLLECTION, BOTH ON-SITE AND ON- LINE, IS ALSO A DESTINATION FOR RESEARCHERS. IN 2023, THERE WERE MORE THAN 44 REMOTE AND IN-PERSON RESEARCH REQUESTS AND APPOINTMENTS. BY THE END OF 2023, THERE WERE MORE THAN 8,295 OBJECTS ONLINE, 6,278 PHOTOGRAPH COLLECTIONS, AND OVER 2,559 ARCHIVAL RECORDS FROM THE MINNETRISTA HERITAGE COLLECTION ON-LINE. THOUSANDS OF ADDITIONAL RECORDS WERE AVAILABLE ONSITE TO RESEARCHERS THROUGH OUR COLLECTIONS MANAGEMENT SYSTEM. THERE WERE OVER 12,000 SEARCHES OF THE ON-LINE COLLECTION IN 2023. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES: THE BREAKDOWN OF THE REMAINING 592,941 IN PROGRAM EXPENSES IS AS FOLLOWS: 486,407 DEPRECIATION EXPENSE; 84,791 IT EXPENSE; 21,743 ADVERTISING. FORM 990, PAGE 6, PART VI, LINE 7A MINNETRISTA'S ARTICLES OF INCORPORATION PROVIDE FOR 13 SUPPORTED ORGANIZATIONS WITHIN OUR 7-COUNTY PRIMARY SERVICE AREA. EACH OF THE SUPPORTED ORGANIZATIONS APPOINTS A TRUSTEE TO SERVE ON MINNETRISTA'S BOARD OF TRUSTEES, AND THESE APPOINTED TRUSTEES MAKE UP A MAJORITY OF THE BOARD. SUPPORTED ORGANIZATIONS INCLUDE 7 COMMUNITY FOUNDATIONS, 3 UNIVERSITIES, 1 CHAMBER OF COMMERCE, 1 COMMUNITY SCHOOL CORPORATION, AND 1 NOT-FOR-PROFIT CHILDREN'S MUSEUM. FORM 990, PAGE 6, PART VI, LINE 11B IRS FORM 990 WAS PREPARED WITH SIGNIFICANT INPUT FROM THE MUSEUM'S LEADERSHIP TEAM, CONSISTING OF DIVISION/DEPARTMENT HEADS. THE FINAL DOCUMENT WAS PREPARED BY THE MUSEUM'S AUDITING FIRM, THE TREASURER, AND THE PRESIDENT & CEO. THE FORMS 990 AND 990-T WERE EMAILED TO TWO COMMITTEES - FINANCE & INVESTMENT AND EXECUTIVE WHICH HAD OVERARCHING REVIEW OF THE ENTIRE FORMS 990 AND 990-T. AFTER COMMITTEE REVIEW, THE ENTIRE DOCUMENT WAS MADE AVAILABLE TO EVERY TRUSTEE PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL TRUSTEES, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DESIGNATED POWERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THE FISCAL YEAR OR AT THE BEGINNING OF THEIR SERVICE AND ANNUALLY THEREAFTER. INDIVIDUALS ARE PROVIDED WITH A LIST OF KEY COMPANIES WITH WHICH THE MUSEUM REGULARLY CONDUCTS BUSINESS, INCLUDING FINANCIAL, ACCOUNTING, AND LEGAL SERVICES. DISCLOSURE STATEMENTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE. IF A POTENTIAL CONFLICT IS IDENTIFIED AT THE TIME OF FILING OR ANYTIME THEREAFTER, THERE IS A DISCUSSION WITH THE INTERESTED PERSON TO OBTAIN ALL MATERIAL FACTS. IF REQUIRED, A NON-INTERESTED PERSON OR COMMITTEE WILL BE APPOINTED TO INVESTIGATE THE POTENTIAL CONFLICT. THE INTERESTED PERSON IS ASKED TO LEAVE THE MEETING DURING FINAL DISCUSSIONS BY THE BOARD OR RELEVANT COMMITTEE AND IS NOT PERMITTED TO VOTE ON THE FINAL OUTCOME, INCLUDING DETERMINATION THAT THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF MINNETRISTA. ANY INTERESTED PERSON WHO VIOLATES THE CONFLICT OF INTEREST POLICY SHALL BE SUBJECT TO APPROPRIATE DISCIPLINE, INCLUDING REMOVAL FROM OFFICE. THE MINUTES OF ALL BOARD AND COMMITTEE MEETINGS SHALL INCLUDE: (1) THE NAMES OF PERSONS WHO DISCLOSE FINANCIAL INTERESTS, THE NATURE OF THE FINANCIAL INTERESTS AND WHETHER THE BOARD OR COMMITTEE DETERMINED THAT THERE WAS A CONFLICT OF INTEREST; (2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTIONS OR ARRANGEMENT; THE CONTENT OF THESE DISCUSSIONS, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; AND A RECORD OF THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE PRESIDENT & CEO WAS ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES IN CONSULTATION WITH AN EXECUTIVE SEARCH FIRM AND BENCHMARKED AGAINST THE SAME REFERENCES AS FOR ALL PAID STAFF. AN ANNUAL REVIEW IS CONDUCTED BY THE BOARD CHAIR; MERIT INCREASES ARE AWARDED WITHIN THE SAME PARAMETERS AS DESCRIBED FOR ALL PAID STAFF. FORM 990, PAGE 6, PART VI, LINE 15B ALL PAID POSITIONS AT MINNETRISTA ARE EVALUATED, USING WRITTEN JOB DESCRIPTIONS. SALARY RANGES ARE BENCHMARKED AGAINST THE MOST RECENT BIENNIAL WAGE AND SALARY SURVEY PUBLISHED BY THE AMERICAN ALLIANCE OF MUSEUMS. THIS PUBLICATION CATEGORIZES BENCHMARKS BY: GEOGRAPHIC REGION, MUSEUM TYPE (ART, HISTORY, SCIENCE, ETC.), AND BUDGET SIZE OF THE INSTITUTIONS. RAISES OF 0% TO 3% MAY BE AWARDED. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICY DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST TO THE VICE PRESIDENT, FINANCE & OPERATIONS OR THE PRESIDENT & CEO. IN ADDITION, AN ANNUAL REPORT THAT INCLUDES THE AUDITED STATEMENT OF FINANCIAL POSITION IS MAILED TO ALL STAFF MEMBERS AND DONORS. THE IRS FORMS 990 AND 990-T ARE ALSO PROVIDED TO CANDID FOR ONLINE POSTING. FORM 990, PART XI, LINE 9 RETAIL SHOP & RENTAL OPERATING EXPENSES MOVED TO COGS 600,082 RETAIL SHOP & RENTAL OPERATING EXPENSES MOVED TO COGS -600,082