2024-11-14T13:23:51-06:00 2023-12-31 341145015 WILLIAM VAUGHAN COMPANY 145 CHESTERFIELD LANE MAUMEE OH 43537 990 2023-01-01 237042835 SAUDER VILLAGE SAUD 4194462541 PO BOX 235 ARCHBOLD OH 43502 ANDREW O BRODBECK PRESIDENT 4194462541 2024-10-14 1 0 OWEN W BECK P00779786 4198911040 2024-09-25 2023 2024-10-15 13:58:12Z ANDREW O BRODBECK PO BOX 235 ARCHBOLD OH 43502 9375436 0 X WWW.SAUDERVILLAGE.ORG X 1976 OH THE PURPOSE OF THE HISTORIC VILLAGE IS TO DEPICT THE WAY OF LIFE OF RURAL INHABITANTS OF NORTHWEST OHIO, BETWEEN 1803 & 1949, THROUGH DEMONSTRATIONS, ACTIVITIES AND EXHIBITS. GUESTS ARE PRIMARILY FROM THE SURROUNDING TRI-STATE AREA. 12 12 445 340 3810342 0 1844026 1648081 537355 619153 266401 787806 4472291 4670956 7120073 7725996 0 0 0 0 4478223 4764706 0 0 178794 4317016 4064548 8795239 8829254 -1675166 -1103258 45849002 38579535 822576 826300 45026426 37753235 THE PURPOSE OF THE HISTORIC VILLAGE IS TO DEPICT THE WAY OF LIFE OF RURAL INHABITANTS OF NORTHWEST OHIO, BETWEEN 1803 & 1949, THROUGH DEMONSTRATIONS, ACTIVITIES AND EXHIBITS. GUESTS ARE PRIMARILY FROM THE SURROUNDING TRI-STATE AREA. 0 0 4536715 177262 SAUDER VILLAGE OPERATES A RESTURANT, BAKERY, INN, CAMPGROUND, AND BANQUET HALL FOR THE GUESTS OF SAUDER VILLAGE AND THE SURROUNDING COMMUNITIES. THE REVENUE GENERATED FOR THESE HOSPITALITY SERVICES IS USED TO DIRECTLY SUPPORT THE MISSION OF SAUDER VILLAGE. 2921302 895839 THE HISTORIC VILLAGE COLLECTS, PRESERVES, AND COMMUNICATES AVAILABLE KNOWLEDGE ABOUT THE NATURAL, CULTURAL, AND ARTISTIC HERITAGE OF THE PEOPLE IN THE NORTHWEST OHIO REGION FROM THE TIME OF THE FIRST SETTLEMENT THROUGH THE PRESENT. THERE WERE 49,548 VISTORS DURING THE CURRENT YEAR. 215034 169087 A CALENDAR OF SPECIAL EVENTS AND ACTIVITIES IS OFFERED THROUGHOUT THE HISTORIC VILLAGE SEASON, RANGING FROM AN ANNUAL QUILT SHOW TO HANDS-ON "FARM DAYS" TO A VINTAGE BASE BALL TOURNAMENT. THESE SPECIAL EVENTS ARE ROOTED IN THE HERITAGE AND ACTIVITES FROM THE PAST, ATTRACTING EXPANDED AUDIENCES TO THE HISTORIC VILLAGE EXPERIENCE AND PROVIDING OUR MEMBERS OPPORTUNITIES TO ENJOY A VARIETY OF SPECIAL PROGAMMING THROUGHOUT THE SEASON. 7673051 1 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 79 0 1 445 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X COREY SMELTZER 4194462541 PO BOX 235 ARCHBOLD OH 43502 DEAN SPANGLER TRUSTEE 0.50 X 0 0 0 ANDY BRODBECK VICE CHAIRMAN 0.50 X 0 0 0 DAN SAUDER TREASURER 0.50 X 0 0 0 DAN ANDERSON CHAIRMAN 0.50 X 0 0 0 JOAN ASCHLIMAN TRUSTEE 0.50 X 0 0 0 ED NOFZIGER TRUSTEE 0.50 X 0 0 0 CAROLYN SAUDER TRUSTEE 0.50 X 0 0 0 GARY SMITH TRUSTEE 0.50 X 0 0 0 JIM WYSE TRUSTEE 0.50 X 0 0 0 KIERSTEN F LATHAM PRESIDENT/CEO 40.00 X X 123562 0 37314 DEBORAH DAVID TRUSTEE 0.50 X 0 0 0 RYAN MILLER TRUSTEE 0.50 X 0 0 0 JOHN HOOVER TRUSTEE 0.50 X 0 0 0 COREY SMELTZER DIRECTOR OF FINANCE 40.00 X 77847 0 31995 CLAIRE MORTON SECRETARY 40.00 X 31327 0 940 232736 0 70249 1 0 0 0 THE SPIEKER COMPANY 2541 TRACY RD NORTHWOOD OH 43619 CONSTRUCTION CONTRACTOR 865827 1 137933 27740 752 1481656 267981 1648081 ADMISSIONS 713990 594660 594660 TROLLEY/CARRIAGE RIDE 713990 24493 24493 619153 302819 302819 235025 4230 230795 230795 230795 620339 135352 484987 484987 484987 4940 27740 3417 1523 1523 5939818 1506441 4433377 623035 3810342 OHIO TAX DISCOUNT 900099 2143 2143 3118 3118 5261 7725996 1242188 3810342 1025385 302986 239359 54537 9090 3642712 2997582 540977 104153 56992 39335 14775 2882 433052 337042 73830 22180 328964 276834 43830 8300 43263 9731 28532 5000 3192 3192 52815 52815 29435 29435 198315 193797 680 3838 112774 98784 9935 4055 167594 92027 65024 10543 1054233 1023850 30383 15572 6716 8856 1731039 1720807 3155 7077 167322 158280 8152 890 SERVICE CHARGES 163999 160376 3616 7 SUPPLIES 163402 160711 2129 562 PROGRAM/EVENT EXPENSE 142545 142545 LICENSES AND FEES 13090 11400 1611 79 5958 3875 1945 138 8829254 7673051 977409 178794 6400 6400 154506 222588 131652 111617 541251 487552 114848 110707 52243672 27449880 25403923 24793792 7840696 9146653 9579049 3235352 2076677 464874 45849002 38579535 771329 794665 51247 31635 822576 826300 X 44481717 37225772 544709 527463 45026426 37753235 45849002 38579535 -1103258 -6169933 0 X 0 1 X 1 0 X 3708304 2553607 3225764 1844026 1648081 12979782 1371578 760526 1308623 1590576 1616079 6647382 5079882 3314133 4534387 3434602 3264160 19627164 2569960 1010047 443363 532437 466863 5022670 0 2569960 1010047 443363 532437 466863 5022670 14604494 756177 684627 848399 605671 537844 3432718 756177 684627 848399 605671 537844 3432718 2705 1195 1829 2135 1523 9387 27763 6120 11740 5042 5261 55926 5866527 4006075 5396355 4047450 3808788 23125195 0.63150 0.51200 0.14840 0.13560 X SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME: OHIO TAX DISCOUNT 2018 AMOUNT: $ 2,148. 2019 AMOUNT: $ 2,181. 2020 AMOUNT: $ 1,161. 2021 AMOUNT: $ 1,701. 2022 AMOUNT: $ 2,144. 2023 AMOUNT: $ 2,143. ENERGY EFFICIENCY REBATE 2021 AMOUNT: $ 7,292. 2022 AMOUNT: $ 992. BWC REFUNDS 2018 AMOUNT: $ 30,600. 2019 AMOUNT: $ 23,455. ALL OTHER REVENUE 2018 AMOUNT: $ 3,737. 2019 AMOUNT: $ 2,127. 2020 AMOUNT: $ 4,959. 2021 AMOUNT: $ 2,747. 2022 AMOUNT: $ 1,906. 2023 AMOUNT: $ 3,118. REAL ESTATE TAX REFUND 2018 AMOUNT: $ 7,131. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 1539312 1539312 36107567 17280811 18826756 4070123 3103418 966705 10526670 7065651 3461019 24793792 SAUDER WOODWORKING COMPANY STOCK 3191275 F REAL ESTATE INVESTMENT TRUSTS 44077 F 3235352 CURRENT PORTION OF LEASE LIABILITY 19819 LEASE LIABILITIES 11816 31635 3066734 -6169933 -6169933 9236667 -1510671 -1510671 7725996 10339925 1510671 1510671 8829254 0 8829254 PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD RENTAL EXPENSES PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES 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 ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE ORGANIZATION'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE COLLECTIONS OF SAUDER VILLAGE INCLUDE ARTIFACTS SUCH AS AGRICULTURAL EQUIPMENT, TRADE AND CRAFT EQUIPMENT, AND HOUSEHOLD ITEMS FROM THE 1800-1940S, WHICH ASSIST THE MUSEUM IN DEMONSTRATING AND PRESERVING THE DAILY LIFE OF RURAL THE GREAT BLACK SWAMP REGION FROM THE 1800-1940S. ARTIFACTS ARE EXHIBITED IN MUSEUM EXHIBITS AND IN LIVING HISTORY SETTINGS, ALLOWING VISITORS TO LEARN AND EXPLORE THE HISTORY OF THE GREAT BLACK SWAMP REGION. PART X, LINE 2: TAX STATUS: SAUDER VILLAGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN THE FINANCIAL STATEMENTS. SAUDER VILLAGE ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, SAUDER VILLAGE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF SAUDER VILLAGE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2023, 2022 AND 2021, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS COST OF GOODS SOLD -1,506,441. RENTAL EXPENSES -4,230. TOTAL TO SCHEDULE D, PART XI, LINE 4B -1,510,671. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,506,441. RENTAL EXPENSES 4,230. TOTAL TO SCHEDULE D, PART XII, LINE 2D 1,510,671. GOLF OUTING 32680 27740 4940 60 2128 720 509 32680 27740 4940 60 2128 720 509 3417 1523 SAUDER WOODWORKING (SWW) SAUDER WOODWORKING IS A SUBSTANTIAL CONTRIBUTOR 356259 SAUDER WOODWORKING PROVIDES INFORMATION TECHNOLOGY SERVICES, OFFICE SUPPLIES, AND MEDICAL SUPPLIES TO SAUDER VILLAGE AND SAUDER WOODWORKING LEASES FACILITIES FROM SAUDER VILLAGE. 0 X 3 259891 FMV X SUPPLIES 29 8090 FMV 0 1 0 SCHEDULE M, PART I, COLUMN (B): THIS VALUE REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 DEBORAH DAVID, TRUSTEE AND CAROLYN SAUDER, TRUSTEE HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A REVIEW OF THE FORM 990 IS CONDUCTED BY THE DIRECTOR OF FINANCE. IT IS THEN PROVIDED TO THE PRESIDENT/CEO AND FINANCE COMMITTEE, AND THE ENTIRE BOARD OF DIRECTORS FOR QUESTIONS, COMMENTS AND FINAL APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED BY THE BOARD MEMBERS TO THE SAUDER VILLAGE BOARD OF TRUSTEES THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE BOARD MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE BOARD RETAINS THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND RETAINS THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. ANNUALLY, ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM. COMPLETED FORMS ARE REVIEWED BY THE BOARD, AS WELL AS, ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE MEETS PRIOR TO YEAR-END TO REVIEW EXECUTIVE COMPENSATION. AS PART OF THE REVIEW PROCESS, THE FINANCE COMMITTEE REVIEWS COMPARABILITY DATA OR OTHER EVIDENCE THAT COMPENSATION IS REASONABLE, AND CONTEMPORANEOUSLY SUBSTANTIATES ITS DELIBERATION AND DECISION IN THE MINUTES. IF THE FINANCE COMMITTEE DOES NOT HAVE DATA AS TO THE COMPARABILITY, THEY DOCUMENT ANY OTHER BASIS FOR THE REASONABLENESS OF COMPENSATION. THE FINANCE COMMITTEE RECOMMENDS CHANGES IN EXECUTIVE COMPENSATION TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE RECOMMENDED EXECUTIVE COMPENSATION AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. ONLY THOSE TRUSTEES WHO ARE FREE OF CONFLICTS OF INTEREST MAY VOTE ON EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST, FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D), AND PROVIDED FREE OF CHARGE.