2025-11-17T14:06:16-05:00 2024-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2024-01-01 251442310 MONONGAHELA AREA HISTORICAL SOCIETY SOCIETY INC MONO 7242587694 711 WEST MAIN STREET MONONGAHELA PA 15063 LAURA MAGONE PRESIDENT 7242587694 2025-11-17 true false MARK G WINIECKI CPA P00594876 7242239000 2025-11-17 2024 2025-03-06 01:10:19Z LAURA MAGONE 711 WEST MAIN STREET MONONGAHELA PA 15063 503571 false X HTTPS://MAHS-PA.ORG X 1986 PA THE MONONGAHELA AREA HISTORICAL SOCIETY FUNCTIONS AS A MONTHLY MEETING ORGANIZATION WHICH FOCUSES ON THE HISTORY OF THE MONONGAHELA AREA AND HAS A STRONG VOICE IN THE COMMUNITY ON SUCH ISSUES AS: HISTORIC PRESERVATION, COMMUNITY DEVELOPMENT, AND COMMUNITY IDENTITY. 6 4 0 10 0 39725 46338 204 7 51 25272 172316 65004 218909 0 0 0 0 0 44378 27256 44378 27256 20626 191653 191410 383078 15 191410 383063 X THE MONONGAHELA AREA HISTORICAL SOCIETY FUNCTIONS AS A MONTHLY MEETING ORGANIZATION WHICH FOCUSES ON THE HISTORY OF THE MONONGAHELA AREA AND HAS A STRONG VOICE IN THE COMMUNITY ON SUCH ISSUES AS: HISTORIC PRESERVATION, COMMUNITY DEVELOPMENT, AND COMMUNITY IDENTITY. false false 24729 204 TO PROMOTE THE INTEREST OF THE PUBLIC IN THE HISTORY OF SOUTHWESTERN PENNSYLVANIA AND TO PROVIDE A PLACE WHERE ITEMS OF LOCAL HISTORY MAY BE STORED AND DISPLAYED. 24729 true true false false false false false true false false true false false false true true false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false true 2 0 0 false false false false false false false false false false false false X 6 4 true false false false false false false true true false false true true true true false true false false false PA X MARSHA CHEW 7242587694 711 WEST MAIN STREET MONONGAHELA PA 15063 LAURA MAGONE PRESIDENT 10.00 X 84633 0 0 KELLY LINN CURATOR 10.00 X 25890 0 0 PAT WEAVER GIFTSHOP MAN 4.00 X 0 0 0 SUSAN BOWERS 2ND VICE PRE 0.50 X 0 0 0 MARSHA CHEW TREASURER 4.00 X 0 0 0 KATHLEEN DESANTIS CORRESPONDIN 2.00 X 0 0 0 MARTHA GANDLEY RECORDING SE 2.00 X 0 0 0 WANDA MAGONE HISTORIAN 2.00 X 0 0 0 MARTHA MUNIZ 1ST VICE PRE 2.00 X 0 0 0 110523 false false false 46338 46338 PROGRAM SERVICE REVENUE 900099 204 204 204 51 51 433273 280077 153196 153196 23652 4585 19067 19067 MISCELLANEOUS INCOME 900099 53 53 53 218909 19324 153247 X 4400 3960 440 2794 2515 279 4313 3882 431 DEPRECIATION EXPENSE 6343 5709 634 TELECOMMUNICATIONS 2401 2161 240 PURCHASE OF MUSEUM PIECES 1989 1989 PROFESSIONAL SERVICES 1805 1624 181 3211 2889 322 27256 24729 2527 0 48962 234683 166605 18210 142448 148395 191410 383078 15 0 15 X 191410 373813 9250 191410 383063 191410 383078 191653 X true X false true false X 32264 20779 41412 39725 46338 180518 8259 6922 28324 47046 23856 114407 40523 27701 69736 86771 70194 294925 294925 7 51 58 7 51 58 153196 153196 265 25 69769 53 70112 40788 27726 139505 86778 223494 518291 0.56900 0.80850 0.00000 0.00000 X PART III, LINE 12 OTHER INCOME 70,112 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 166605 18210 148395 148395 CREDIT CARD PAYABLE 15 15 X SCHEDULE D, PAGE 1, PART III, LINE 1A MUSEUM COLLECTION IN ACCORDANCE WITH ACCOUNTING STANDARDS UPDATE (ASU) 2019-03, NOT-FOR- PROFIT ENTITIES (TOPIC 958): UPDATING THE DEFINITION OF COLLECTIONS AND THE INDUSTRY PRACTICE TYPICALLY FOLLOWED BY MUSEUMS, ITEMS PURCHASED OR DONATED ARE NOT INCLUDED AS ASSETS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED IN THE YEAR ACQUIRED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS. DONATED ITEMS ARE NOT RECORDED. SCHEDULE D, PAGE 2, PART III, LINE 4 THE SOCIETY'S COLLECTION CONSISTS OF ITEMS THAT HAVE A HISTORIC CONNECTION TO THE MONONGAHELA AREA AND INCLUDE OBJECTS, PHOTOGRAPHS, MAPS, AND EPHEMERA. SCHEDULE D, PAGE 3, PART X MONONGAHELA AREA HISTORICAL SOCIETY, INC. QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE SOCIETY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2024. THE SOCIETY HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS REVIEWED THE IMPACT OF ASC 740 10 ON THE ACCOMPANYING FINANCIAL STATEMENTS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. MANAGEMENT'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 THROUGH 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024. COOKIE COLLEGE 433273 433273 280077 433273 433273 280077 280077 153196 LAURA MAGONE PRESIDENT 84633 COMMISSION false FORM 990 - ORGANIZATION'S MISSION THE MONONGAHELA AREA HISTORICAL SOCIETY FUNCTIONS AS A MONTHLY MEETING ORGANIZATION WHICH FOCUSES ON THE HISTORY OF THE MONONGAHELA AREA AND HAS A STRONG VOICE IN THE COMMUNITY ON SUCH ISSUES AS: HISTORIC PRESERVATION, COMMUNITY DEVELOPMENT, AND COMMUNITY IDENTITY. FORM 990, PAGE 6, PART VI, LINE 2 LAURA MAGONE WANDA MAGONE PRESIDENT HISTORIAN MOTHER AND DAUGHTER FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS REVIEWED AND APPROVED AT A BOARD MEETING PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO INFORM BOARD OF DIRECTORS ON AN ANNUAL BASIS WHEN A CONFLICT OF INTEREST ARISES OR MAY CAUSE ISSUES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E MISCELLANEOUS 1,283 143 0 SUBSCRIPTIONS 972 108 0 PROPERTY MAINTENANCE 634 71 0 TOTAL 2,889 322 0