2026-03-18T16:47:15-07:00 2025-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2024-07-01 521006116 PEERLESS ROCKVILLE HISTORIC PRESERVATION LTD PEER 3017620096 29 COURTHOUSE SQUARE ROCKVILLE MD 20850 PAUL HILLSTROM TREASURER 3017620096 2026-03-18 true true Michael C Davis CPA P00066528 4107662645 2024 2025-03-06 01:10:19Z NANCY PICKARD PO BOX 4262 ROCKVILLE MD 20849 486018 false X WWW.PEERLESSROCKVILLE.ORG X 1974 MD TO PRESERVE BUILDINGS, OBJECTS AND INFORMATION IMPORTANT TO ROCKVILLES HERITAGE 10 10 3 35 0 0 263558 447887 6460 2139 46640 3044 -9556 -14726 307102 438344 0 0 175864 161869 0 20033 105507 136392 281371 298261 25731 140083 942682 1210544 91171 200504 851511 1010040 TO PRESERVE BUILDINGS, OBJECTS AND INFORMATION IMPORTANT TO ROCKVILLES HERITAGE false false 217688 0 2139 HISTORIC PRESERVATION: CONDUCTED PRESERVATION PROJECTS, MAINTAINED HISTORIC PROPERTIES, DEVELOPED EDUCATIONAL PROGRAMS AND EXHIBITS, MAINTAINED MUSEUM COLLECTION AND REFERENCE LIBRARY. 217688 true true false false false false true true false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 3 true false false false false false true true false false false false false false X 10 10 false false false false false false false true true false false true true true true false true false false false MD X NANCY PICKARD 3017620096 29 COURTHOUSE SQUARE 110 ROCKVILLE MD 20850 NANCY PICKARD EXECUTIVE DIRECTOR 40.00 X 92405 0 13344 DICK STONER DIRECTOR 1.00 X 0 0 0 STEPHEN DAOUST DIRECTOR 1.00 X 0 0 0 PAUL NEWMAN DIRECTOR 1.00 X 0 0 0 JIM GILCHRIST DIRECTOR 1.00 X 0 0 0 NOREEN BRYAN DIRECTOR 1.00 X 0 0 0 HANNELORE QUIGLEY DIRECTOR 1.00 X 0 0 0 DEBRA LIVERPOOL PRESIDENT 10.00 X X 0 0 0 NANCEE SIMONSON VICE PRESIDENT 10.00 X X 0 0 0 EILEEN MCGUCKIAN SECRETARY 3.00 X X 0 0 0 PAUL HILLSTROM TREASURER 3.00 X X 0 0 0 92405 0 13344 false false false 7650 1900 389405 48932 447887 ACTIVITIES AND EVENTS 812900 2139 0 0 2139 3044 0 0 31200 46199 -14999 -14999 -14999 0 1900 1475 -1475 0 -1475 1390 0 1390 1390 OTHER 900099 358 358 0 0 358 438344 -8068 0 -1475 115856 81099 23171 11586 35264 24685 7053 3526 10749 7524 2150 1075 11263 7884 2253 1126 2165 1515 433 217 21866 15550 3887 2429 2085 2085 0 0 1247 1247 0 0 8901 0 8901 0 PROGRAM 8257 8257 0 0 PRE-CONSTRUCTION COSTS 61162 61162 0 0 MISCELLANEOUS 8852 0 8852 0 TELEPHONE 3329 0 3329 0 7265 6680 511 74 298261 217688 60540 20033 63335 156855 5228 2660 1396026 492248 719357 903778 154512 147001 250 250 942682 1210544 10747 10093 20061 20061 8939 121746 48824 46004 2600 2600 91171 200504 X 745374 904121 106137 105919 851511 1010040 942682 1210544 140083 18446 X true X false true false X 0 242300 191542 235141 263558 392982 1325523 0 0 242300 191542 235141 263558 392982 1325523 59710 1265813 47271 33212 33222 34121 34244 182070 0 862 340 93 5264 358 6917 1514510 170216 0.83580 0.76670 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: OTHER 2020: 862. 2021: 340. 2022: 93. 2023: 5264. 2024: 358. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0.00 1 0 1 true 500.00 360 false X X X false 90264 25 5162 0 95451 108174 210 9033 27153 90264 101564 435 6175 0 108174 108864 125 -7425 0 101564 97693 125 11046 0 108864 0.37000 0.63000 false false 0 694852 694852 682883 480063 202820 11655 8627 3028 6636 3558 3078 903778 TENANT SECURITY DEPOSITS 2600 2600 X Pt II, Line 5 THE ORGANIZATION HAS A WRITTEN POLICY THAT ADHERES TO THE EASEMENT REQUIREMENTS OF THE PROPERTY OWNERS AND CERTAIN PERFORMANCE REQUIREMENTS. Pt II, Line 9 THE ORGANIZATION DOES NOT RECORD ANY TRANSACTIONS OR FINANCIAL IMPACT RELATING TO THE EASEMENTS. Pt III, Line 1a IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC TOPIC 958 ON NOT-FOR-PROFIT ENTITIES, THE ORGANIZATION DOES NOT CAPITALIZE DONATED ARTIFACTS OF HISTORIC VALUE OR RECOGNIZE THEM AS REVENUES OR GAINS. FASB ASC 958 PROVIDES THAT SUCH DONATIONS NEED NOT BE RECOGNIZED IF THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ADVANCE THE ORGANIZATIONS MISSION. Pt III, Line 4 PEERLESS ROCKVILLE UTILIZES THE COLLECTIONS TO EDUCATE AND INTERPRET HISTORIC SITES, PRESENT EXHIBITS, PROTECT AND PRESERVE ROCKVILLES HISTORIC PLACES, PROVIDE HANDS-ON PRESERVATION OPPORTUNITIES, AND MAKE THE RESOURCES ACCESSIBLE TO THE PUBLIC OF ALL AGES AND INTERESTS. Pt V, Line 4 ENDOWMENT FUNDS ARE INTENDED TO EARN INCOME FOR THE ORGANIZATION THAT WILL BE USED TO FURTHER THE ORGANIZATIONS MISSION. Pt X, Line 2 THE ORGANIZATION FOLLOWS THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY 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. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 OR 2024.THE ORGANIZATIONS RETURNS REMAIN OPEN FOR THREE YEARS FOR FEDERAL AND STATE EXAMINATION. Pt VI, Line 11b MEMBERS OF THE GOVERNING BODY REVIEW THE 990 AT A BOARD MEETING Pt VI, Line 12c OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS DURING THE ANNUAL MEETING Pt VI, Line 19 STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST