2025-04-24T13:39:16-07:00 2023-12-31 873958357 Small Business Services 505 N Angier Ave Ne Ste 3000 Atlanta GA 30308 990 2023-01-01 237049254 DeKalb History Center Inc DEKA 4043731088 101 E Court Square Decatur GA 30030 Melissa Carlson Executive Director 4043731088 2025-04-19 true true Rex Lindeman P01087741 4048730470 2025-04-24 2023 2025-03-06 01:10:19Z The DeKalb History Center Melissa Carlson 101 East Court Square Decatur GA 30030 864064 false X www.dekalbhistory.org X 1965 GA Historical Preservation The Organization collects, preserves, and shares the history of DeKalb County, Georgia. The Organizations archives and museum are open to the public for research. 18 18 9 75 0 0 136267 347062 5051 30761 31009 -10692 545497 427985 717824 795116 0 0 358800 407346 0 25221 275405 198904 634205 606250 83619 188866 1301020 1615511 60745 75902 1240275 1539609 Historical Preservation The Organization collects, preserves, and shares the history of DeKalb County, Georgia. The Organizations archives and museum are open to the public for research. false false 174852 0 11826 CARE, MAINTENANCE, AND PRESERVATION OF COUNTY AND OTHER HISTORICAL DOCUMENTS AND ARCHIVES, INCLUDING MUSEUM CARE, MAINTENANCE, PRESERVATION, AND DISPLAY OF 3-D ARTIFACTS 161298 0 10910 CARE, MAINTENANCE, AND PRESERVATION OF THE DEKALB COUNTY OLD COURTHOUSE LOCATED IN DECATUR, GA 121201 0 8198 CHILDRENS AND TEACHERS PROGRAMS, THE HISTORIC COMPLEX, AND HISTORIC PRESERVATION 457351 true true false false false false false true false true true false false false true false false false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false false true 0 0 true 9 true false false false false false true true false false false false X 18 18 false false false false true true false true true false false true false true true false false false GA X Melissa Forgey 4043731088 101 East Court Square Decatur GA 30030 Jacqui Steele President 1.00 X X 0 0 0 Scott Candler IV President-Elect 1.00 X X 0 0 0 Jack Regan Treasurer 1.00 X X 0 0 0 Michael Lehman Past President 1.00 X X 0 0 0 Deborah Van Broekhaven Secretary 1.00 X X 0 0 0 Valerie Biggerstaff At large & Director 1.00 X X 0 0 0 Caroline Freeman At large & Director 1.00 X X 0 0 0 Charlene S Bowden Director 1.00 X 0 0 0 Monique C Brown Director 1.00 X 0 0 0 Stephanie Cherry-Farmer Director 1.00 X 0 0 0 Tricia Wynegar Drake Director 1.00 X 0 0 0 Scott Drake Director 1.00 X 0 0 0 Jackson McQuigg Director 1.00 X 0 0 0 Stacy Rieke Director 1.00 X 0 0 0 Dee Smith Director 1.00 X 0 0 0 Dave Stanhope Director 1.00 X 0 0 0 Lynn Watson-Powers Director 1.00 X 0 0 0 Demetrice M Williams Director 1.00 X 0 0 0 Mary K Jarboe Trustee 1.00 X 0 0 0 Cathy Mullins Trustee 1.00 X 0 0 0 Claudia Stucke Trustee 1.00 X 0 0 0 Kenneth H Thomas Jr Trustee 1.00 X 0 0 0 Betty Willis Trustee 1.00 X 0 0 0 Melissa Forgey Carlson Executive Director 40.00 X 97910 0 0 97910 0 0 true false false 40770 160000 146292 347062 Various Non-Membership Program Revenues 611600 13512 0 0 History Quest 611600 0 0 0 Other Income 611600 17249 0 0 30761 4594 0 4594 481007 58264 422743 422743 422743 -15286 0 -15286 -15286 0 0 -15286 15753 0 10684 5069 0 5069 173 0 173 173 795116 30934 0 417120 97910 38185 45039 14686 227439 216067 11372 0 6027 4710 1045 272 47187 36876 8181 2130 28783 22493 4991 1299 5454 0 5454 0 4152 0 4152 0 2640 2112 264 264 3197 3197 0 0 40834 18376 18375 4083 23977 11989 11988 0 22373 15661 4475 2237 5734 4014 1720 0 5395 5395 0 0 11326 5663 5663 0 Museum Programs 25591 25591 0 0 Swanton House Programs 16030 16030 0 0 Archive Programs 14090 14090 0 0 18111 16902 959 250 606250 457351 123678 25221 596621 795153 16945 12850 15587 15587 169469 57599 49646 111870 609809 667639 12412 12412 1301020 1615511 -2157 -1172 62902 77074 60745 75902 X 933812 1223003 306463 316606 1240275 1539609 1301020 1615511 188866 41808 68660 X false false false X 0 67591 178557 378114 136267 347062 1107591 0 0 0 0 0 0 0 0 0 0 0 0 67591 178557 378114 136267 347062 1107591 0 1107591 531711 280742 429424 616352 485601 2343830 0 0 0 0 0 0 0 3451421 65824 0.32090 0.26200 X 0 0 0 Pt II Ln 17a While DeKalb History Center, Inc. (DHC) failed to meet Pt II Ln 17a the mechanical one-third of support test in 2023, it clearly Pt II Ln 17a satisfied the alternative facts and cirumstances test in Pt II Ln 17a Treasury Regulation Section 1.170A-9(F)(3). Specifically, Pt II Ln 17a the two required factors are present in this case: Pt II Ln 17a Pt II Ln 17a 1. The Organization must receive at least 10% of its support Pt II Ln 17a in the form of public support. As noted in Schedule A to Form 990, Pt II Ln 17a DHS received in 2023 approximately 32% of its total support in Pt II Ln 17a the form of public support - an amount well above the Pt II Ln 17a 10% threshold. Pt II Ln 17a Pt II Ln 17a 2. The Organization must have an active continuous and bona Pt II Ln 17a fide fundraising program designed to attract new and Pt II Ln 17a additional public support. DHC actively seeks more public Pt II Ln 17a donations and is supported by many different sources. Pt II Ln 17a Pt II Ln 17a In addition, the following favorable factors described in the Pt II Ln 17a regulations relevant to membership organizations are present Pt II Ln 17a in this case: Pt II Ln 17a Pt II Ln 17a 1. The higher the percentage of support above 10%, the lesser Pt II Ln 17a the burden of the Organization in establishing that it is Pt II Ln 17a publicly supported. In this case, DHCs public support is Pt II Ln 17a notably above 10%. Pt II Ln 17a Pt II Ln 17a 2. The Organization receives support from a representative Pt II Ln 17a number of persons rather than from members of a single Pt II Ln 17a family or from a limited base of support. Over the years, Pt II Ln 17a DHC has attracted contributions from a large and varied Pt II Ln 17a number of sources. Pt II Ln 17a Pt II Ln 17a 3. The Organization conducts programs and activities that Pt II Ln 17a are available to the general public to learn more about Pt II Ln 17a the history of the metropolitan Atlanta area. DHC has been a Pt II Ln 17a constant resource for the Atlanta community since 1947. Pt II Ln 17a Pt II Ln 17a 4. The governing body is representative of the DeKalb County Pt II Ln 17a community and includes business people, community leaders, Pt II Ln 17a historians, and committed volunteers. We have asked board Pt II Ln 17a members to sign an agreement that specifies their attendance Pt II Ln 17a at meetings and support of the Organization. Pt II Ln 17a Pt II Ln 17a 5. The Organization includes archival holdings that are Pt II Ln 17a available to the public Tuesdays through Thursdays or by Pt II Ln 17a appointment or by mail. The collection is unique and Pt II Ln 17a specific to the county. Pt II Ln 17a Pt II Ln 17a 6. Over the last dozen years, DHC has been working Pt II Ln 17a hard to attract public support and increase programming. Pt II Ln 17a 2007 and 2008 were fairly rocky due to staff and board turnover, Pt II Ln 17a and of course the economy. In 2007, DHC had about 300 members, but Pt II Ln 17a only 200 of those were paid memberships. As of 2010, that number Pt II Ln 17a increased to about 635, with about 500 of those paid and current. Pt II Ln 17a DHC also has put some of the basic building blocks back into Pt II Ln 17a place to attract public support. The Organization sends out Pt II Ln 17a membership renewals quarterly and reinstated a quarterly Pt II Ln 17a newsletter. Prior to 2007, renewals and the newsletter were Pt II Ln 17a sent out sporadically. Pt II Ln 17a Pt II Ln 17a In summary, the facts and circumstances in this case clearly Pt II Ln 17a demonstrate broad public support for, and interest and Pt II Ln 17a involvement in, DeKalb History Centers mission and Pt II Ln 17a programs. Therefore, DHC continues to qualify as a Pt II Ln 17a publicly supported charity described in Sections 509(a)(1) and Pt II Ln 17a 170(b)(1)(A)(vi) of the Intenal Revenue Code. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 609333 0 66475 0 0 0 675808 737180 0 -113389 0 10300 4158 609333 455722 252544 43600 0 10176 4510 737180 424640 6585 38326 0 8875 4954 455722 361828 0 76728 0 9900 4016 424640 0.55210 0.00000 0.44790 false false 0 0 0 0 0 0 0 0 82448 559 81889 0 44796 35206 9590 0 42225 21834 20391 111870 Security Deposits in Escrow 77074 77074 Pt III, Line 4 The collections began with the formation of the Organization Pt III, Line 4 in 1947. The Organization collects archival and museum Pt III, Line 4 materials pertaining to the history of DeKalb County. Pt III, Line 4 The archival materials are made available to researchers Pt III, Line 4 who request them. The museum materials are displayed Pt III, Line 4 when possible. All museum materials will be made Pt III, Line 4 available to researchers in the future when we have Pt III, Line 4 the staff to accommodate requests. Pt V, Line 4 The endowment funds consist of board designated and Pt V, Line 4 term endowments. The board designated endowment funds are Pt V, Line 4 held for a use that the board deems fit. The term endowment Pt V, Line 4 funds are used to support the Indian Creek Cemetery. Silent Auction 9883 9883 6054 Black History Month 5870 5870 4630 15753 15753 10684 10684 5069 false false false false false false false false false Michael Lehman 0 0 0 0 0 0 0 0 0 0 0 0 0 0 false true false Pt VI, Line 6 Any reputable person, corporation, firm or institution may Pt VI, Line 6 be a supporting member (supporter)of the Society upon Pt VI, Line 6 payment of the amount specified by the Board of Directors. Pt VI, Line 6 The Organization promotes and encourages membership through Pt VI, Line 6 the website, brochures, board member letter campaigns, and Pt VI, Line 6 announcements at just about every event hosted by the Organization. Pt VI, Line 7a The primary rights of the members are an invitation to Pt VI, Line 7a to the annual meeting and to elect officers and board members. Pt VI, Line 11b The Form 990 is reviewed by the Finance and Executive Pt VI, Line 11b Committees before it is filed. All Board members are provided a copy.