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        <PersonNm>ALBERT NOVAK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTIN O'BRIEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TUESDAY STANLEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELLEN SWANK</PersonNm>
        <TitleTxt>TRUSTEE (EXITED 10/23)</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PATRIECE THOMPSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SUZANNE WRIGHT</PersonNm>
        <TitleTxt>CHIEF OPERATING OFFICER</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>27545</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SILVIA FILIPPINI-FANTONI</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RHONDA MADDEN</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>26871</OtherCompensationAmt>
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      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
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      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>129295</MembershipDuesAmt>
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      <GovernmentGrantsAmt>396500</GovernmentGrantsAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>EXHIBITION FEES</Desc>
        <BusinessCd>900099</BusinessCd>
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      <ProgramServiceRevenueGrp>
        <Desc>PATRON CULTIVATION</Desc>
        <BusinessCd>713990</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>97398</RelatedOrExemptFuncIncomeAmt>
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        <Desc>ADMISSION INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>22519</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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        <BusinessCd>900099</BusinessCd>
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      <ProgramServiceRevenueGrp>
        <Desc>CAFE SALES</Desc>
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        <ExclusionAmt>11724</ExclusionAmt>
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      <InvestmentIncomeGrp>
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      </RentalIncomeOrLossGrp>
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      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-27272</TotalRevenueColumnAmt>
        <ExclusionAmt>-27272</ExclusionAmt>
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      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-40051</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-40051</RelatedOrExemptFuncIncomeAmt>
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        <UnrelatedBusinessRevenueAmt>530</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1606014</ExclusionAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>144226</ProgramServicesAmt>
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        <FundraisingAmt>189434</FundraisingAmt>
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        <FundraisingAmt>28711</FundraisingAmt>
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        <ProgramServicesAmt>4676</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
        <TotalAmt>43343</TotalAmt>
        <ProgramServicesAmt>43343</ProgramServicesAmt>
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      <FeesForServicesLobbyingGrp>
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        <FundraisingAmt>36000</FundraisingAmt>
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        <ManagementAndGeneralAmt>41082</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>139703</ProgramServicesAmt>
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        <FundraisingAmt>29745</FundraisingAmt>
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        <ProgramServicesAmt>120174</ProgramServicesAmt>
        <ManagementAndGeneralAmt>221506</ManagementAndGeneralAmt>
        <FundraisingAmt>13178</FundraisingAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>7543</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7954</ManagementAndGeneralAmt>
        <FundraisingAmt>4888</FundraisingAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>9623</TotalAmt>
        <ProgramServicesAmt>1372</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7868</ManagementAndGeneralAmt>
        <FundraisingAmt>383</FundraisingAmt>
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        <FundraisingAmt>16895</FundraisingAmt>
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        <ProgramServicesAmt>77045</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14928</ManagementAndGeneralAmt>
        <FundraisingAmt>4334</FundraisingAmt>
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        <ProgramServicesAmt>193367</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>ACCESSION OF ART</Desc>
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        <ProgramServicesAmt>115388</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>EDUCATION EXPENSES</Desc>
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        <ProgramServicesAmt>41531</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>ENTERTAINMENT</Desc>
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        <ProgramServicesAmt>7038</ProgramServicesAmt>
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        <FundraisingAmt>2303</FundraisingAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>7403</ProgramServicesAmt>
        <FundraisingAmt>91737</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>2685821</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1013113</ManagementAndGeneralAmt>
        <FundraisingAmt>755156</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>56497</BOYAmt>
        <EOYAmt>110530</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
        <BOYAmt>3500194</BOYAmt>
        <EOYAmt>3404752</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>902210</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>3230</BOYAmt>
        <EOYAmt>3608</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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        <EOYAmt>25645</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>34718</BOYAmt>
        <EOYAmt>36518</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>27220536</LandBldgEquipCostOrOtherBssAmt>
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      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>16749285</EOYAmt>
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        <EOYAmt>45889</EOYAmt>
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        <EOYAmt>195788</EOYAmt>
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        <EOYAmt>6759</EOYAmt>
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        <EOYAmt>202547</EOYAmt>
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        <EOYAmt>20820601</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>14461701</EOYAmt>
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        <EOYAmt>35282302</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>35484849</EOYAmt>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <CurrentTaxYearMinus3YearsAmt>4102941</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearAmt>3103647</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus1YearAmt>2638435</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3103647</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus2YearsAmt>388312</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>516797</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>729572</CurrentTaxYearAmt>
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      <PublicSupportPY170Pct>0.57240</PublicSupportPY170Pct>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
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    <IRS990ScheduleC documentId="RetDoc1039700001">
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      <PaidStaffOrManagementInd>0</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>0</MediaAdvertisementsInd>
      <MailingsMembersInd>0</MailingsMembersInd>
      <PublicationsOrBroadcastInd>0</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>0</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>1</DirectContactLegislatorsInd>
      <DirectContactLegislatorsAmt>36000</DirectContactLegislatorsAmt>
      <RalliesDemonstrationsInd>0</RalliesDemonstrationsInd>
      <OtherActivitiesInd>0</OtherActivitiesInd>
      <TotalLobbyingExpendituresAmt>36000</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>0</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II-B, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL SERVICES WERE SECURED BY THE MUSEUM TO ASSIST THEM IN THEIR PURSUIT OF STATE GOVERNMENT GRANTS AND TO ASSIST IN THE STATE GRANTS FOR TOURISM. SERVICES ARE PROVIDED PRIMARILY BY CAMERON INDUSTRIES. THE FIRM IS PRIMARILY RESPONSIBLE FOR EDUCATING GOVERNMENT OFFICIALS REGARDING THE MUSEUM'S OPERATIONS IN AN ATTEMPT TO RECEIVE FUNDING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 1A:</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE WESTMORELAND'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTION IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS NET ASSETS WITH DONOR RESTRICTION IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. PROCEEDS FROM DEACCESSIONS ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES AND ARE USED FOR THE ACQUISITION OF COLLECTIONS AND DIRECT CARE OF ACCESSIONED ITEMS. DIRECT CARE IS CARE THAT ENHANCES THE LIFE, USEFULNESS OR QUALITY OF THE EXISTING COLLECTIONS TO ENSURE THEY WILL CONTINUE TO BENEFIT THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTIONS: THE NATIONALLY RECOGNIZED COLLECTIONS OF THE WESTMORELAND MUSEUM OF AMERICAN ART BRING TOGETHER OVER 4,000 OBJECTS OF FINE AND DECORATIVE AMERICAN ART FROM THE MID-18TH CENTURY THROUGH THE PRESENT, INCLUDING A UNIQUE FOCUS ON THE ART OF SOUTHWESTERN PENNSYLVANIA. THE COLLECTIONS RELATE DIRECTLY TO THE HISTORICAL AND CULTURAL HERITAGE OF THE COMMUNITY BY PRESENTING THE FINE AND DECORATIVE ARTS OF SOUTHWESTERN PENNSYLVANIA WITHIN THE CONTEXT OF THE BROADER AMERICAN ART SCENE. THROUGH THE COLLECTIONS, VISITORS LEARN ABOUT ART AS AN EXPRESSION OF HISTORY AND CULTURE OF THE REGION. WE PROVIDE INTERPRETATION TO SUPPORT LEARNING THROUGH GALLERY GUIDES, WALL TEXTS, EXTENDED LABELS FOR INDIVIDUAL WORKS, AND INTERACTIVE OPPORTUNITIES. APPROXIMATELY 15% OF THE MUSEUM'S PERMANENT COLLECTION IS ON VIEW TO THE PUBLIC AT ALL TIMES. IN ADDITION TO CONTINUING TO ACQUIRE NEW WORKS BY PURCHASE AND GIFT, THE MUSEUM ALSO ACTIVELY CONSERVES WORKS ALREADY IN OUR COLLECTION. EXHIBITIONS: EXHIBITIONS: DURING THE 2023-2024 FISCAL YEAR, FOUR FEATURED TEMPORARY EXHIBITIONS, ALL ORGANIZED BY WESTMORELAND, WERE PRESENTED. THESE EXHIBITIONS WERE: BLOCK PARTY: COMMUNITY AND CELEBRATION IN AMERICAN ART (JUNE 25 - SEPTEMBER 17, 2023), FRANK LLOYD WRIGHT'S SOUTHWESTERN PENNSYLVANIA (OCTOBER 15, 2023 - JANUARY 15, 2024), 65 ARTISTS, 65 YEARS: AN ANNIVERSARY EXHIBITION (FEBRUARY 11, 2024 - SEPTEMBER 8, 2024), AND THE GREAT SEARCH: ART IN A TIME OF CHANGE, 1928-1945 - PART 1 (JUNE 20, 2024 - DEC 8, 2024).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WESTMORELAND HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROVIDE SUPPORT FOR CURRENT FUNCTIONS WHILE GENERATING CAPITAL APPRECIATION TO ENSURE EXPANDED CAPABILITIES IN THE FUTURE. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY. UNDER THE INVESTMENT POLICY, AS APPROVED BY THE BOARD, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER INTENDED TO EXCEED RESULTS OF VARIOUS BENCHMARKS INCLUDING THE S&amp;P 500 INDEX, RUSSELL 2000 INDEX, EAFE INDEX, BARCLAY'S G/C INDEX AND SL 3-MO. T-BILL INDEX, DEPENDING ON THE TYPE OF INVESTMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WESTMORELAND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND PENNSYLVANIA STATE TAXES. EFFECTIVE JUNE 1, 1995, THE WESTMORELAND RECEIVED A FINAL DETERMINATION OF ITS STATUS AS OTHER THAN A PRIVATE FOUNDATION UNDER THE PROVISIONS OF IRC SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE FINANCIAL STATEMENTS. THE WESTMORELAND'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2024 AND 2023 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. FURTHER, THE WESTMORELAND HAS NO UNRECOGNIZED TAX BENEFITS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE STATUTORY TAX YEARS AFTER 2020 REMAIN OPEN TO EXAMINATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 142,707. RENTAL EXPENSE 13,807. SPECIAL EVENT EXPENSES 38,702.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 142,707. RENTAL EXPENSE 13,807. SPECIAL EVENT EXPENSES 38,702.</ExplanationTxt>
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        <ContributionCnt>1</ContributionCnt>
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        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NUMBER OF CONTRIBUTIONS RECEIVED DURING THE YEAR ENDED JUNE 30, 2024 IS REPORTED IN COLUMN (B).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 33:</FormAndLineReferenceDesc>
        <ExplanationTxt>A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, LINE 1G FOR THE WORKS OF ART RECEIVED, BECAUSE THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25).</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE, WHEN THE BOARD IS NOT IN SESSION, SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY OF THE BOARD EXCEPT TO THE EXTENT, IF ANY, THAT SUCH AUTHORITY SHALL BE LIMITED BY THE RESOLUTION APPOINTING THE EXECUTIVE COMMITTEE AND EXCEPT ALSO THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY OF THE BOARD IN REFERENCE TO AMENDING THE ARTICLES OF INCORPORATION, ADOPTING A PLAN OF MERGER OF CONSOLIDATION, AUTHORIZING THE SALE, LEASE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE FOUNDATION, AUTHORIZING A VOLUNTARY DISSOLUTION OF THE FOUNDATION, OR A REVOCATION THEREOF, OR AMENDING THE BYLAWS OF THE FOUNDATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER PRIOR TO SUBMISSION TO THE BOARD TREASURER, FINANCE AND INVESTMENT COMMITTEE AND EXECUTIVE COMMITTEE FOR REVIEW. UPON COMPLETION OF THE REVIEW BY THE FINANCE AND INVESTMENT AND EXECUTIVE COMMITTEES, THE FORM 990 IS MADE AVAILABLE FOR REVIEW BY ALL BOARD MEMBERS IN ADVANCE OF FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ON AN ANNUAL BASIS, BOARD TRUSTEES AND OFFICERS RECEIVE A COPY OF WESTMORELAND'S EXSITING CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM FOR COMPLETION. THIS CONFLICT OF INTEREST DISCLOSURE FORM INCLUDES REQUIREMENTS TO DISCLOSE POTENTIAL CONFLICTS THAT EXIST AT THE DATE OF COMPLETION AS WELL AS THE OBLIGATION BY THE INDIVIDUAL TO INFORM WESTMORELAND OF ANY POTENTIAL CONFLICTS THAT MAY ARISE IN THE FUTURE. THE COMPLETED FORMS ARE REVIEWED AND MONITORED BY THE CHIEF EXECUTIVE OFFICER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPENSATION STUDY AND SURVEY OF COMPENSATION OF OTHER NONPROFIT ORGANIZATIONS WAS PERFORMED BY THE CHIEF OPERATING OFFICER ON BEHALF OF THE EXECUTIVE COMMITTEE FOR THE DETERMINATION OF THE CHIEF EXECUTIVE OFFICER'S SALARY. BASE COMPENSATION AND ANY ADJUSTMENTS ARE REVIEWED AND APPROVED BY AN INDEPENDENT EXECUTIVE COMMITTEE AND THE BOARD PRESIDENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING:</FormAndLineReferenceDesc>
        <ExplanationTxt>BOTH THE FINANCE AND INVESTMENT COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PARTICIPATE IN THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE AUDIT DRAFT IS REVIEWED BY THE CHAIR OF THE FINANCE AND INVESTMENT COMMITTEE AND THE CHAIRMAN OF THE BOARD BEFORE BEING PRESENTED TO THE ENTIRE BOARD OF TRUSTEES. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, EMERITUS TRUSTEES: THE FOLLOWING INDIVIDUALS SERVE AS</FormAndLineReferenceDesc>
        <ExplanationTxt>EMERITUS TRUSTEES OF THE WESTMORELAND MUSEUM OF AMERICAN ART WITH NO VOTING RIGHTS: THE HONORABLE CAROL BROWN, DAVID DAHLMAN, PAUL EVANSON, GEORGE GREER, DIANA JANNETTA, DON KORB, CHARLES H. LOUGHRAN, RICHARD W. MORFORD, JACK SMITH, AND HARRY THOMPSON.</ExplanationTxt>
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      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>