2024-12-10T14:53:38-06:00 2024-06-30 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66505 990 2023-07-01 486102800 Kansas State Historical Society Inc KANS 7852728681 6425 SW 6th Avenue Topeka KS 66615 Gaye Leonard CEO and Development Director 7852728681 2024-12-10 1 0 X Eric Kientz CPA P01526012 7854779053 2023 2024-10-15 13:58:12Z Kansas Historical Foundation Gaye Leonard 6425 SW 6th Avenue Topeka KS 66615 836155 0 X https://www.kshs.org/ X 1875 KS To support and promote Kansas history education through the Kansas Historical Society. 45 45 11 48 3500 0 372588 525070 50660 0 212785 139077 134385 -13952 770418 650195 13612 673300 0 0 308213 165347 0 1750 11046 726696 200026 1048521 1040423 -278103 -390228 8743776 8746074 11530 12372 8732246 8733702 X To support and promote Kansas history education through the Kansas Historical Society. 0 0 771946 673300 -17425 Education and outreach programs create an understanding and appreciation of Kansas history through the following: scripts for tours and exhibits at the Kansas Museum of History, the 16-state owned historic states and at the Capitol, developing K-12 educational curriculum and materials for Kansas classrooms and work on special events such as Kansas Day (more than 2,000 4th and 7th graders visit the museum) living history programs at our one-room 1920's schoolhouse, Environmental Day and develop traveling curriculum resource trunks.Membership activities provide benefits to organization members. Funds support the staff, printing, and postage involved with the production and distribution of up to four publications per year.Provide funding for the basic processing activities to preserve thousands of newspapers, documents and photographs in the collections of the state archives and library. 771946 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 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 1 1 0 1 11 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 45 45 0 0 0 1 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X The Organization 7852728681 6425 SW 6th Avenue Topeka KS 66615 Linda Jeffrey President 1.00 X X 0 0 0 Ted Ayres Vice President 1.00 X X 0 0 0 Clint Patty Treasurer 1.00 X X 0 0 0 Gennifer Golden House President Elect 1.00 X X 0 0 0 Rita Noll Secretary 1.00 X X 0 0 0 Richard Walker Past President 1.00 X X 0 0 0 Allana Saegner Parker Board Member 1.00 X 0 0 0 Annette LeZotte Board Member 1.00 X 0 0 0 Athena Andaya Board Member 1.00 X 0 0 0 Brad Loveless Board Member 1.00 X 0 0 0 Carol Bales Board Member 1.00 X 0 0 0 Chris Hutton Board Member 1.00 X 0 0 0 Crystal L Walker Ecton Board Member 1.00 X 0 0 0 Dave Webb Board Member 1.00 X 0 0 0 David Heinemann Board Member 1.00 X 0 0 0 Dean Ferrell Board Member 1.00 X 0 0 0 Denise Sherman Board Member 1.00 X 0 0 0 Don Chubb Board Member 1.00 X 0 0 0 Donita Barone Board Member 1.00 X 0 0 0 Dru J Sampson Board Member 1.00 X 0 0 0 Emily Bradbury Board Member 1.00 X 0 0 0 Eric Sexton Board Member 1.00 X 0 0 0 Erin Younkin Board Member 1.00 X 0 0 0 Galen Swenson Board Member 1.00 X 0 0 0 J Eric Engstrom Board Member 1.00 X 0 0 0 Jack Wisman Board Member 1.00 X 0 0 0 James F Hoy Board Member 1.00 X 0 0 0 James R Hanni Board Member 1.00 X 0 0 0 James Reynolds Board Member 1.00 X 0 0 0 Jay Price Board Member 1.00 X 0 0 0 Jim McLean Board Member 1.00 X 0 0 0 John Pinegar Board Member 1.00 X 0 0 0 Jon Boursaw Board Member 1.00 X 0 0 0 Katie Herrick Board Member 1.00 X 0 0 0 Lidia J Hook-Gray Board Member 1.00 X 0 0 0 Loren L Taylor Board Member 1.00 X 0 0 0 Mary Ann Thompson Board Member 1.00 X 0 0 0 Michael L Baughn Board Member 1.00 X 0 0 0 Michelle Ceuvas-Stubblefield Board Member 1.00 X 0 0 0 Parker Robb Board Member 1.00 X 0 0 0 Paul K Stuewe Board Member 1.00 X 0 0 0 Ruth Teichman Board Member 1.00 X 0 0 0 Shelly Hickman Clark Board Member 1.00 X 0 0 0 W Walter Menninger Board Member 1.00 X 0 0 0 William A Kassebaum Board Member 1.00 X 0 0 0 Derenda Mitchell Executive Director 40.00 X 95382 0 0 95382 0 0 0 0 0 0 Dimensional Innovations 3421 Merriam Dr Overland Park KS 66203 Museum gallery redesign 464959 1 50530 474540 525070 139077 139077 162263 185960 -23697 -23697 Miscellaneous 900099 9745 6245 3500 9745 650195 -17452 3500 139077 670180 670180 3120 3120 95382 23846 66767 4769 46098 32746 11047 2305 3844 1538 2114 192 9144 3658 5029 457 10879 4352 5983 544 11246 11246 73218 73218 1750 1750 44464 44464 22318 22243 75 31345 4625 25691 1029 4754 1032 3722 3737 3737 4606 4606 4338 4338 1040423 771946 257431 11046 141085 122023 8602691 8624051 8743776 8746074 11530 12372 11530 12372 X 255580 -128951 8476666 8862653 8732246 8733702 8743776 8746074 X -390228 487856 -96172 X X 0 1 X 1 0 X 1154506 1671631 665525 372588 525070 4389320 1154506 1671631 665525 372588 525070 4389320 1878467 2510853 98177 88152 174126 157594 139077 657126 255 2731 2740 1936 3500 11162 103764 113442 266 69277 286749 5344357 397351 0.46980 0.44330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3207006 7300 174711 32811 40297 3315909 1.00000 1 0 0 X 1041879 487856 -96172 391684 650195 0 650195 1040423 0 1040423 0 1040423 Part V, Line 4: Expenditure from the endowment is made on a case by case basis in accordance with the donor restrictions, which are intended to benefit new exhibits, programs, historic sites, collections and internship and research grantwriting. Part X, Line 2: The Foundation is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Foundation qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Foundation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Foundation is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the year ended June 30, 2024, the Foundation has determined that it is subject to unrelated business income tax and has filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Foundation are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. Part XI, Line 2d - Other Adjustments: Investing loss due to wire transfer fraud -96,172. 1 Kansas State Historical Society 6425 SW 6th Avenue Topeka KS 66615 Government 0 670180 Cash paid Capital contributions and bill payments Museum gallery redesign and operational support 1 Part I, Line 2: Foundation management and staff, in coordination with State of Kansas staff, monitor the use of funds granted. Form 990, Part VI, Section A, line 5 In February 2024, third party fraudsters used a phishing e-mail scheme and successfully instructed the Foundation's investment broker to transfer $223,270 of funds to a third party bank account which was not under the control of the Foundation. Upon discovery of the theft, the Foundation's management worked with the investment broker and were able to reverse $127,098 of these unauthorized transfers, resulting in a loss of $96,172. Thereafter, management of the Foundation filed an insurance claim which was processed and paid by the insurance company in July 2024. The total remittance was $95,172, which was the total claim amount less $1,000 for the policy deductible. Form 990, Part VI, Section A, line 6 The Foundation's members consist of individuals throughout Kansas who are supportive of the Foundation's mission. Form 990, Part VI, Section A, line 7a Three board members are appointed by the governor of Kansas and the remaining are elected from among the members of the Kansas Historical Foundation at the annual meeting held each November. Members of the board provide financial, legal, and ethical oversight of the organization and enhance its public standing. Form 990, Part VI, Section B, line 11b The Foundation contracts with a CPA firm to prepare IRS Form 990. A draft of the return is e-mailed to members of the Executive Committee. These members are given an opportunity to review and ask questions prior to filing the return. Once approved by the Executive Committee, the return is filed with the IRS. Form 990, Part VI, Section B, line 12c Board members are required to sign a compliance declaration on an annual basis. Form 990, Part VI, Section B, line 15a The personnel and executive committees approve all salary adjustments for the CEO / Executive Director, Director of Operations and the Retail Operations Manager. Form 990, Part VI, Section C, line 19 The Foundation's governing documents and financial statements are made available to the public upon written request submitted to the Foundation's business office. Form 990, Part XI, line 9: Investing loss due to wire transfer fraud -96,172. Form 990, Part XII, Line 1: The Foundation's policy is to prepare its financial statements on the modified cash basis of accounting which is different from accounting principles generally accepted in the United States (U.S. GAAP). The primary differences between the modified cash basis of accounting and U.S. GAAP are as follows: Contributions receivable and related contribution revenue are not recognized when an unconditional promise to give is made. Rather, contribution revenue is recognized when a financial or nonfinancial resource is received from a contributor. Accounts payable and related expenses are not recognized in the period when goods or services are received. Rather, expenses are recognized when paid. Notwithstanding the above, the Foundation does recognize credit card liabilities, payroll liabilities and sales taxes payable.