2024-06-26T15:00:24-05:00 2023-09-30 341310124 REA & ASSOCIATES INC 5775 PERIMETER DR STE 200 DUBLIN OH 43017 990 2022-10-01 311047849 AMERICAN MOTORCYCLE HERITAGE FOUNDATION AMER 6148561900 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 JEFF WOLENS CHIEF FINANCIAL OFFICER 6148561900 2024-06-26 1 JEFF WOLENS 999009999 1 MELISSA DUNKLE CPA P01380769 6149236570 2024-06-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMA MOTORCYCLE HALL OF FAME ROB DINGMAN 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 757869 0 X WWW.MOTORCYCLEMUSEUM.ORG X 1991 OH TO CELEBRATE, ELUCIDATE AND PRESERVE THE RICH TRADITION OF MOTORCYCLING IN AMERICA. 12 12 0 20 0 0 613374 184711 40871 40530 4388 28504 144327 335097 802960 588842 0 0 0 0 148246 134007 0 0 73860 481900 451791 630146 585798 172814 3044 1871071 1914197 172759 160678 1698312 1753519 X THE AMERICAN MOTORCYCLE HERITAGE FOUNDATION (AMHF) CELEBRATES, ELUCIDATES AND PRESERVES THE RICH TRADITION OF MOTORCYCLING. THE AMHF FULLFILLS ITS MISSION IN FOUR WAYS:(1) THROUGH THE OPERATION OF ITS MUSEUM, THE AMA MOTORCYCLE HALL OF FAME, THE AMHF PRESERVES THE HERITAGE OF MOTORCYCLING AND EDUCATES THE PUBLIC ABOUT THE GREAT TRADITIONS OF AMERICAN MOTORCYCLING.(2) THE AMHF MAINTAINS AND PROMOTES THE MOTORCYCLE HALL OF FAME TO CELEBRATE THE ACHIEVEMENTS OF MEN AND WOMEN WHO HAVE CONTRIBUTED TO THE RICH LEGACY OF MOTORCYCLING.(3) THE AMHF MAINTAINS AN ARCHIVE OF PUBLICATIONS, PHOTOGRAPHS, RECORDS AND OTHER DOCUMENTS RELEVANT TO THE HISTORY OF MOTORCYCLING.(4) THE AMHF COOPERATES WITH OTHER HIGH QUALITY MUSEUMS, ARCHIVES AND PROJECTS CONSISTENT WITH ITS VISION TO BECOME THE PREMIER MOTORCYCLING MUSEUM IN AMERICA. 0 0 423955 55127 THROUGH THE OPERATION OF THE AMA MOTORCYCLE HALL OF FAME MUSEUM, THE AMHF PRESERVES THE HERITAGE OF AMERICAN MOTORCYCLING AND EDUCATES THE PUBLIC ABOUT ITS GREAT TRADITIONS. VISITORS TO THE MUSEUM LEARN ABOUT THE RICH HISTORY OF AMERICAN MOTORCYCLING; AND EXPERIENCE THE EXCITEMENT OF THE OPEN ROAD OR TRAIL, THE THRILL OF RACING, THE ALLURE OF MOTORCYCLE DESIGN AND TECHNOLOGY, AND THE INSPIRATION OF MEMORABLE PERSONALITIES. LOCATED JUST 13 MILES EAST OF COLUMBUS ON THE CAMPUS OF THE AMERICAN MOTORCYCLIST ASSOCIATION (AMA) IN PICKERINGTON, OHIO, THE NONPROFIT MUSEUM IS OPEN DAILY FROM 9 AM TO 5 PM. 54864 THE AMHF MAINTAINS AND PROMOTES THE AMA MOTORCYCLE HALL OF FAME TO HONOR THE DISTINGUISHED MEN AND WOMEN WHOSE COMPETITIVE SPIRIT, PASSION, VISION, AND ENTREPRENEURSHIP HAVE PLAYED A VITAL ROLE IN SHAPING THE SPORT, LIFESTYLE, AND BUSINESS OF MOTORCYCLING. THE MAIN FLOOR GALLERY OF THE MUSEUM SHOWCASES THE MEMBERS OF THE HALL OF FAME AND AN ADDITIONAL PRIMARY FUNCTION IS THE ADMINISTRATION OF THE HALL OF FAME INDUCTION PROCESS. 19951 THE AMHF COLLECTS, RECORDS, AND MAINTAINS AN ARCHIVE OF PUBLICATIONS, PHOTOGRAPHS, AND OTHER DOCUMENTS AND ITEMS RELEVANT TO THE HISTORY OF MOTORCYCLING. THE MUSEUM AND ITS EXTENSIVE ARCHIVES ALLOW THE AMHF TO COOPERATE WITH OTHER HIGH QUALITY MUSEUMS AND PARTICIPATE IN PROJECTS CONSISTENT WITH ITS VISION TO BECOME THE PREMIER MOTORCYCLING MUSEUM IN THE UNITED STATES. 498770 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH AK AZ AR CA CO CT DC GA IL KS KY MD MA MI MN MS NV NJ NM NY NC ND OK OR PA NH TN VA WA WI AL FL ME RI SC UT WV X JEFF WOLENS 6148561900 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 X JERRY ABBOUD DIRECTOR 1.00 1.00 X 0 0 0 BRAD BAUMERT DIRECTOR 1.00 1.00 X 0 0 0 HUB BRENNAN DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER COX DIRECTOR 1.00 1.00 X 0 0 0 RUSS EHNES DIRECTOR 1.00 1.00 X 0 0 0 MARK HOSBACH DIRECTOR 1.00 1.00 X 0 0 0 SHAE PETERSEN DIRECTOR 1.00 1.00 X 0 0 0 GARY PONTIUS DIRECTOR 1.00 1.00 X 0 0 0 BYRON SNIDER DIRECTOR 1.00 1.00 X 0 0 0 TOM UMPHRESS DIRECTOR 1.00 1.00 X 0 0 0 CLIF KOONTZ DIRECTOR 1.00 1.00 X 0 0 0 FAISEL ZAMAN DIRECTOR 1.00 1.00 X 0 0 0 ROB DINGMAN PRESIDENT 1.00 40.00 X X 0 380096 36091 STEVE DREWLO DIRECTOR 1.00 1.00 X 0 0 0 JEFF WOLENS TREASURER 1.00 40.00 X 0 153332 14388 JAMES HOLTER SECRETARY 1.00 40.00 X 0 196057 11659 0 729485 62138 0 0 1 0 0 30600 99819 54292 184711 MUSEUM ADMISSIONS 713990 40530 40530 40530 28504 28504 2626 2626 392073 30600 110456 281617 281617 78162 41905 36257 36257 31263 16666 14597 14597 588842 55127 0 349004 112288 83917 28371 1524 1139 385 10342 7729 2613 9853 7363 2490 3000 1987 1013 53334 13333 40001 361586 361050 536 12332 12332 4581 4581 6371 4220 2151 OTHER 5700 5700 STATE REGISTRATION SERV 4887 4887 585798 498770 13168 73860 791841 1094178 337197 10800 44686 47479 1000 1358657 1284770 78468 73887 241957 260661 375922 427192 1871071 1914197 17699 9500 5060 3476 150000 147702 172759 160678 X 1437040 1440977 261272 312542 1698312 1753519 1871071 1914197 3044 53199 -1036 0 X X 0 1 X 1 0 X 382233 375596 716496 613374 184711 2272410 84176 41811 58178 68824 71793 324782 417522 286397 124451 233691 470235 1532296 883931 703804 899125 915889 726739 4129488 311799 170148 500726 530445 99819 1612937 0 311799 170148 500726 530445 99819 1612937 2516551 7149 31156 13681 7861 21062 80909 7149 31156 13681 7861 21062 80909 417522 286397 124451 233691 470235 1532296 1308602 1021357 1037257 1157441 1218036 5742693 0.43820 0.25680 0.01410 0.01710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 503229 69974 573203 697283 -194054 503229 625190 72093 697283 554591 70599 625190 525433 29158 554591 0.67981 0.12689 0.19330 1 0 1117238 1043688 73550 225202 225202 0 16217 15880 337 73887 COLLECTIONS 114650 RESTRICTED FUNDS - EXHIBITS 312542 427192 X 810032 53199 169027 222226 587806 1036 1036 588842 744757 169027 169027 575730 10068 10068 585798 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FOUNDATION IS A TAX-EXEMPT ORGANIZATION AS DEFINED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX AND CERTAIN EXCISE TAXES IMPOSED ON PRIVATE FOUNDATIONS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO SUCH AUDITS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 16,666. FUNDRAISING EXPENSE 110,456. GAMING 41,905. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 110,456. GAMING EXPNSE 41,905. COST OF GOODS SOLD 16,666. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF TRANSACTION NETTED WITH EXPENSES 10,068. PART III, LINE 1A THE FOUNDATION'S COLLECTIONS INCLUDE MOTORCYCLES, MEMORABILIA, AND WORKS OF ART. PURCHASED COLLECTIONS ARE RECORDED AT COST AND ARE NOT DEPRECIATED BECAUSE THEY ARE INEXHAUSTIBLE. BECAUSE THE FAIR VALUE OF DONATED COLLECTIONS IS NOT READILY DETERMINABLE, THE FOUNDATION HAS NOT CAPITALIZED THEM. DONATED COLLECTIONS HAVE AN INSURED VALUE OF APPROXIMATELY $2,085,760 AND $1,808,170 AS OF SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY. THE FOUNDATION'S MUSEUM EXHIBITS INCLUDE MOTORCYCLES ON LOAN FROM INDIVIDUALS, WHICH ARE NOT CAPITALIZED. LOANED COLLECTIONS HAVE AN INSURED VALUE OF APPROXIMATELY $2,781,073 AND $2,578,073 AS OF SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY. PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS, INCOME OF WHICH IS EXPENDABLE TO SUPPORT THE GENERAL OPERATIONS AND FUTURE EXHIBITIONS OF THE ORGANIZATION, AND INVESTMENTS LIMITIED AS THE USE, WHICH IS DESIGNATED FOR FUTURE CAPITAL GROWTH. THE BOARD DESIGNATED ENDOWMENT FUNDS ARE SUBJECT TO AN INVESTMENT AND SPENDING POLICY THAT ATTEMPT TO PROVIDE PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY THE ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. VINTAGE MOTORCYCLE DAYS 329935 329935 ANNUAL APPEAL 45508 45508 21107 2 47229 30600 16629 98349 422672 30600 392072 119456 119456 272616 78162 41905 0 78162 41905 41905 36257 OH 0 THE ORGANIZATION'S ONLY GAMING ACTIVITIES ARE RAFFLES. THE STATE OF OHIO DOES NOT REQUIRE ANY LICENSURE FOR 501 (C)(3) ORGANIZATIONS THAT HOLD RAFFLES. 0 0 0 1.00000 JEFF WOLENS CFO 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 0 JEFF WOLENS CFO SERVICES PROVIDED BY THE GAMING MANAGER INCLUDED OVERALL SUPERVISION AND MANAGEMENT OF THE GAMING OPERATION. TIME DEVOTED TO GAMING ACTIVITIES IS MINIMAL, THEREFORE NO PORTION OF THE GAMING MANAGER'S SALARY HAS BEEN ALLOCATED TO GAMING. 0 0 0 0 0 0 0 0 0 0 ROB DINGMAN PRESIDENT 0 380096 0 0 0 0 0 13500 0 22591 0 416187 0 0 JAMES HOLTER SECRETARY 0 196057 0 0 0 0 0 10250 0 1409 0 207716 0 0 JEFF WOLENS TREASURER 0 153332 0 0 0 0 0 7388 0 7000 0 167720 0 0 FORM 990, PART VI, SECTION A, LINE 6 AMERICAN MOTORCYCLIST ASSOCIATION "AMA", A TAX-EXEMPT ENTITY, IS A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE AMERICAN MOTORCYCLIST ASSOCIATION, THROUGH ITS BOARD OF DIRECTORS, HAS THE POWER TO ELECT ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B AMA HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY, SUCH AS APPROVAL OF THE GOVERNING BODY'S ELECTION OR REMOVAL OF MEMBERS OR APPROVAL OF THE GOVERNING BODY'S DECISION TO DISSOLVE THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE OF THE AMERICAN MOTORCYCLE ASSOCIATION (A RELATED ENTITY) REVIEWS THE 990 INITIALLY TO MAKE A RECOMMENDATION TO THE FULL BOARD OF THE ORGANIZATION FOR APPROVAL OF THE 990 FINAL DRAFT PRIOR TO FILING. A COPY OF THE FORM 990 IS AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY REQUIRES ALL BOARD MEMBERS TO SIGN AN ACKNOWLEDGEMENT THAT NO CONFLICTS EXIST. IN ADDITION, ALL NEW BOARD MEMBERS ARE ASKED TO SIGN WHEN JOINING THE BOARD. IF A CONFLICT ARISES DURING THE YEAR, THE BOARD MEMBER IS RESPONSIBLE FOR DISCLOSING TO THE BOARD. FOR THOSE WITH CONFLICTS, VOTING AND PARTICIPATION RESTRICTIONS ARE IMPOSED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ITS FORM 990 AVAILABLE FOR REVIEW ON THE IRS TAX EXEMPT ORGANIZATION SEARCH WEBSITE. THE FORM AS WELL AS GOVERNING DOCUMENTS AND SELECT POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN WRITING BY MAIL, FAX OR TELEPHONE. THE ORGANIZATION'S WEBSITE ALSO HAS A PLACE TO CONTACT THE ORGANIZATION AND LINKS TO SELECT DATA. FORM 990, PART VII PAYROLL DISCLOSED FOR ROB DINGMAN, JAMES HOLTER AND JEFF WOLENS IS FROM THE RELATED ORGANIZATION, AMERICAN MOTORCYCLIST ASSOCIATION. PER IRS INSTRUCTIONS, WE ARE REQUIRED TO DISCLOSE ANY RELATED ORGAINIZATION PAYROLL. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THE METHODS IT USES TO SELECT OR EVALUATE IT'S INDEPENDENT AUDITOR FROM THE PRIOR YEARS. AMERICAN MOTORCYCLIST ASSOCIATION 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 314115710 TO PROMOTE THE MOTORCYCLE LIFESTYLE AND PROTECT THE FUTURE OF MOTORCYCLING OH 501(C)(4) 0 PARADAMA PRODUCTIONS INC 13515 YARMOUTH DRIVE PICKERINGTON OH 43147 311387517 PROFESSIONAL MOTORCYCLING RACING SANCTIONING OH N/A C 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 AMERICAN MOTORCYCLIST ASSOCIATION C 99819 SEE SUPPLEMENTAL INFO IN SCH R AMERICAN MOTORCYCLIST ASSOCIATION K 322800 RENTAL AGREEMENT AMERICAN MOTORCYCLIST ASSOCIATION O 134008 SALARY ALLOCATION FORM 990, SCHEDULE R, PART V GIFTS, GRANTS, AND CONTRIBUTIONS FROM THE AMERICAN MOTORCYCLE ASSOICATION (AMA) CONSIST OF THE FOLLOWING: 1) FORGIVENESS OF AGREED-UPON CHARGES FROM THE AMA FOR MANAGEMENT SERVICES AND RELATED ADMINISTRATIVE SERVICES. 2) DISTRIBUTIONS FROM THE AMA'S DIRECT INVESTMENT POOL DESIGNATED TO THE FUNDING OF MUSEUM ACTIVITIES.