2025-10-02T09:41:57-05:00 2024-12-31 363168081 SIKICH LLC 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2024-01-01 237060040 NAPERVILLE HERITAGE SOCIETY NAPE 6304206010 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 ERIK LONG CHAIR 6304206010 2025-10-01 1 1 HEATHER BONIFAS CPA P01711657 6305668400 2025-10-01 2024 2025-03-06 01:10:19Z ERIK LONG 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 3293666 0 X WWW.NAPERSETTLEMENT.ORG X 1969 IL ADMINISTERS NAPER SETTLEMENT, AN OUTDOOR HISTORY MUSEUM IN NAPERVILLE, IL. 18 18 0 412 0 0 4587000 2275339 86215 82870 114501 -30112 129225 -260206 4916941 2067891 0 0 0 0 0 0 0 0 113114 5411078 2473066 5411078 2473066 -494137 -405175 5013885 4866889 5396 147 5008489 4866742 X TO COLLECT AND PRESERVE THE HISTORY OF NAPERVILLE, ILLINOIS, FOR THE PRESENT AND FUTURE, SHARING IT WITH THE COMMUNITY THROUGH PRESERVATION, PROGRAMMING, EXHIBITION, AND EDUCATIONAL EXPERIENCES. NAPER SETTLEMENT SEEKS TO BE A COMMUNITY CENTERED MUSEUM AND GATHERING PLACE SHARING THE EVOLVING AMERICAN STORY THROUGH THE NAPERVILLE EXPERIENCE. 0 0 1845810 82870 TO FOSTER AN AWARENESS AND APPRECIATION OF LANDMARKS, BUILDINGS, MONUMENTS, DOCUMENTS AND PROPERTY OF HISTORICAL IMPORTANCE TO NAPERVILLE, ILLINOIS AND TO PRESERVE, RESTORE AND PROTECT THE COLLECTION. IN 2024, NHS WAS ABLE TO HOST THE FOLLOWING EVENTS. NAPER NIGHTS HAD 18,876 IN ATTENDEES OVER 6 EVENINGS. OKTOBERFEST HAD 5,947 IN ATTENDEES OVER 2 EVENINGS. ALL HALLOWS EVE HAD 3,995 IN ATTENDEES OVER 2 EVENINGS AND HOWLIN AT THE MOON HAD 4,283 ATTENDEES OVER 2 EVENINGS. 1845810 1 1 0 1 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 45 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X THE ORGANIZATION 6304206010 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 X ERIK LONG CHAIR 2.00 X X 0 0 0 KYLE TODD VICE CHAIR 2.00 X X 0 0 0 LEANNE MEYER-SMITH TREASURER/SECRETARY 2.00 X X 0 0 0 SALLY PENTECOST PAST CHAIR 2.00 X X 0 0 0 HARPREET ROGER CHAWLA DIRECTOR 1.00 X 0 0 0 STEVEN ADAMS DIRECTOR 1.00 X 0 0 0 LEN BERTOLINI DIRECTOR 1.00 X 0 0 0 CHRISTOPHER BIRCK DIRECTOR 1.00 X 0 0 0 DIANE BENCK DIRECTOR 1.00 X 0 0 0 TOM CROWLEY DIRECTOR 1.00 X 0 0 0 RON DAVIDSON DIRECTOR 1.00 X 0 0 0 AADITYA MAHAJAN DIRECTOR 1.00 X 0 0 0 JIM MARK DIRECTOR 1.00 X 0 0 0 JEFF MALKO DIRECTOR 1.00 X 0 0 0 COLIN O'MALLEY DIRECTOR 1.00 X 0 0 0 PHILIP PETTI DIRECTOR 1.00 X 0 0 0 NICHOLAS STENGER DIRECTOR 1.00 X 0 0 0 TIM PABICH DIRECTOR 1.00 X 0 0 0 MACARENA TAMAYO-CALABRESE PRESIDENT & CEO 20.00 X 0 0 0 HARRIET PISTORIO CHIEF OPERATING OFFICE 20.00 X 0 0 0 0 0 0 0 0 0 1 0 181914 1452538 640887 92737 2275339 MEMBERSHIP 713990 82870 82870 82870 72898 72898 270633 373643 -103010 -103010 -103010 591926 181914 852132 -260206 -260206 2067891 82870 0 -290318 80284 2007 72154 6123 134952 3373 121287 10292 21669 21669 207432 5527 198767 3138 3568 179 3389 4392 2959 1433 4576 1876 1876 824 68124 68124 CAPITAL IMPROVEMENTS 1706467 1706467 NON-CASH DONATIONS EXCL 92737 92737 IMLS GRANT EXPENSES 74922 74922 OTHER EXPENSES 34589 17572 17017 39354 30928 8426 2473066 1845810 514142 113114 970915 988570 1029690 1013175 0 1144 3013280 2864000 5013885 4866889 4498 0 898 147 5396 147 X 2276454 2114231 2732035 2752511 5008489 4866742 5013885 4866889 -405175 263428 0 X X 0 1 X 1 0 X 1143847 1389531 2072144 4576300 2275339 11457161 7993 76400 85605 86215 82870 339083 1442560 1569730 3012290 1151840 1465931 2157749 6105075 3927939 14808534 80800 77000 325000 71535 171165 725500 0 80800 77000 325000 71535 171165 725500 14083034 58985 44311 61345 81010 72898 318549 58985 44311 61345 81010 72898 318549 257 313719 312611 129225 755812 1211082 1823961 2531705 6315310 4000837 15882895 0.88670 0.86370 0.02010 0.02410 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT - 2021 AMOUNT: $ 313,719. 2022 AMOUNT: $ 312,611. 2023 AMOUNT: $ 129,225. SALE OF GOODS - 2020 AMOUNT: $ 257. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 134952 134952 2338114 2473066 273653 68413 0 0 182453 297543 420019 273653 1173668 1760502 72000 111500 150000 134952 468452 45613 74386 105005 68413 293417 440126 X X X 0 2475797 210509 20000 2666306 2273843 201954 2475797 2584504 -280661 30000 2273843 2305105 309399 30000 2584504 2098531 237074 30500 2305105 0.09168 0.90832 0.00000 0 0 0 SALES TAX PAYABLE 147 147 X 2341488 263428 124575 388003 1953485 21669 92737 114406 2067891 2483235 124575 124575 2358660 21669 92737 114406 2473066 PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE SOCIETY'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF ASSETS, LIABILITIES AND NET ASSETS. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE 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 SOCIETY'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, 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 BOARD-APPROVED DEACCESSIONED ITEMS TO BE USED FOR FUTURE COLLECTIONS ACQUISITIONS OR DIRECT CARE OF COLLECTIONS. PART III, LINE 4: THE MUSEUM'S COLLECTION CONSISTS OF OVER 85,000 ARTIFACTS SELECTED FOR THEIR EXHIBITION AND RESEARCH POTENTIAL RELATIVE TO LIFE IN NORTHEASTERN ILLINOIS, SPECIFICALLY NAPERVILLE, ILLINOIS, A MID-WESTERN TOWN SUPPORTING THE LARGER AGRARIAN, AND LATER RESEARCH AND TECHNOLOGY REGION. THE MUSEUM'S COLLECTION CONTAIN IMPORTANT OBJECTS OF MATERIAL CULTURE RELATED TO THIS REGION, INCLUDING STRUCTURES AND BUILDING COMPONENTS, BUILDING FURNISHINGS, PERSONAL ARTIFACTS, TOOLS AND EQUIPMENT, DISTRIBUTION AND TRANSPORTATION ARTIFACTS, COMMUNICATION ARTIFACTS (INCLUDING ARCHIVAL MATERIALS) AND RECREATIONAL ARTIFACTS. THE OBJECTS HELP FACILITATE UNDERSTANDING OF THE LINKS BETWEEN OUR REGIONAL HISTORY AND THE BROADER CONTEXT OF SIGNIFICANT THEMES IN AMERICAN HISTORY. PART V, LINE 4: IN ACCORDANCE WITH THE INTENT OF THE DONOR, THE SOCIETY ACCUMULATES THE INVESTMENT INCOME TO THE PERMANENT ENDOWMENT UNTIL THE CONTRIBUTIONS AND EARNINGS IN THE ENDOWMENT FUND IS SIGNIFICANT ENOUGH THAT A REASONABLE PERCENTAGE OF THE EARNINGS CAN BE USED TO COVER OPERATING EXPENSES WITHOUT REDUCING THE FUND BALANCE FOR FUTURE YEARS. CURRENTLY, ALL EARNINGS ARE REINVESTED INTO THE FUND. PART X, LINE 2: THE SOCIETY FOLLOWS GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGE IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SOCIETY IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE SOCIETY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT ADDITIONAL EXPENSES 124,575. PART XI, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS EXCLUDED FROM FS ON MODIFIED CASH BASIS 92,737. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT ADDITIONAL EXPENSES 124,575. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS EXCLUDED FROM FS ON MODIFIED CASH BASIS 92,737. NAPER NIGHTS 394853 99929 294924 284219 OKTOBERFEST 166402 26903 139499 89983 3 212585 55082 157503 477930 773840 181914 591926 852132 852132 -260206 0 0 0 0 0 0 0 0 0 990 PART VII, SECTION A, LINE 5 THE FOLLOWING OFFICERS FROM 990 PART VII RECEIVED COMPENSATION FROM THE CITY OF NAPERVILLE, AN UNRELATED ORGANIZATION: - MACARENA TAMAYO-CALABRESE, PRESIDENT & CEO - WAGES $177,402.21, BONUS $2,100 & OTHER COMPENSATION $92,458.11 - HARRIET M. PISTORIO, CHIEF OPERATING OFFICER - WAGES $162,554.75, BONUS $2,100 & OTHER COMPENSATION $64,068.28 (NOTE OTHER COMPENSATION INCLUDES THE FOLLOWING 457, FLEX MEDICAL, FEDERAL TAX, STATE TAX, DENTAL INSURANCE, IMRF, VISION, UNEMPLOYMENT, SOCIAL SECURITY, MEDICARE, MEDICAL INSURANCE, VOLUNTARY LIFE, AND ACCIDENTAL DEATH) TIM PABICH OWNS 100 OF MAGNITECH BOARD MEMBER (LEFT DURING START OF 2025) 14666 WIRELESS ACCESS POINT, LAPTOP, FIREWALL AND PRINTER 0 X 2 18737 FMV X FUNDRAISING ITEMS 5 74000 FMV 0 0 0 PART I, COLUMN (B): NUMBER REPRESENTS NUMBER OF DONORS FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS, BEING THE GOVERNING BODY OF THE SOCIETY, IS RESPONSIBLE FOR THE REVIEW OF THE ANNUAL FORM 990 FILING. THE FINANCE COMMITTEE, WHICH CONSISTS OF 8 MEMBERS OF THE BOARD OF DIRECTORS, REVIEWS THE FILING ANNUALLY. ONCE APPROVED BY THE FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE REMAINING BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND BOARD DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. DISCLOSURES ARE REVIEWED BY THE PRESIDENT & CEO AS APPROPRIATE. DIRECTOR AND EMPLOYEE FORMS ARE MAINTAINED BY THE PRESIDENT & CEO AND COO, RESPECTIVELY. FORM 990, PART VI, SECTION B, LINE 15 NAPER SETTLEMENT, AS A DEPARTMENT OF THE CITY OF NAPERVILLE, USES THE CITY'S ESTABLISHED COMPARABLES TO EVALUATE COMPENSATION TO DETERMINE PAY INCREASES AND PAY GRADES. ON AN ANNUAL BASIS, COMPARABLE COMMUNITIES ON LOCAL AND NATIONAL LEVELS ARE BENCHMARKED FOR ANNUAL MERIT INCREASES AND BONUSES. IN ADDITION, DATA FROM CONSULTING, INFORMATION TECHNOLOGY AND OTHER INDUSTRY TYPES, ALONG WITH DATA FROM TWO LEADING HUMAN RESOURCES CONSULTING CORPORATION, WORLD AT WORK AND HEWITT AND ASSOCIATES, ARE USED TO BENCHMARK ANNUAL SALARIES. ADDITIONALLY, COMPENSATION FOR TOP MANAGEMENT IS REVIEWED BY THE NHS CHAIRMAN. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY FORMS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY CONTACTING THE PRESIDENT & CEO. FORM 990, PART XI, LINE 1: THE ACCOUNTING RECORDS OF THE SOCIETY ARE MAINTAINED ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH RECOGNIZES CERTAIN REVENUE AND RELATED ASSETS WHEN RECEIVED RATHER THAN EARNED AND CERTAIN EXPENSES WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED, PLUS RECORDING INVENTORY, INVESTMENTS, AND PROPERTY AND EQUIPMENT AS ASSETS. FORM 990, PART I, LINE 5: SALARY AND BENEFIT EXPENSES ARE RECORDED ON THE BOOKS OF NAPER SETTLEMENT, A SPECIAL REVENUE FUND OF THE CITY OF NAPERVILLE. DURING FISCAL YEAR 2024 THERE WERE 44 POSITIONS TOTALING 38.81 FULLTIME EQUIVALENTS.