2026-07-15T15:59:44-05:00 2025-06-30 510380493 WHEELER WOLFENDEN & DWARES PA 4550 LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2024-07-01 516171556 SEWELL C BIGGS TRUST THE BIGGS MUSEUM OF AMERICAN ART SEWE 3026742111 406 FEDERAL STREET DOVER DE 19901 REX VARNER TREASURER 3024658889 2026-07-15 1 1 KATHLEEN CORCORAN CPA P00454914 3022548240 2024 2025-03-06 01:10:19Z BIGGS MUSEUM OF AMERICAN ART WILMA MISHOE 353 RITA WILMA ROAD DOVER DE 19904 2870120 0 X WWW.THEBIGGSMUSEUM.ORG X 1989 DE DEDICATION TO THE AWARENESS OF AMERICAN ART AND ITS IMPACT ON OUR CULTURE. 22 22 18 0 0 0 6836159 1879963 35048 16047 232648 960418 179257 10186 7283112 2866614 0 0 0 0 912770 979686 0 0 207586 1258883 1337369 2171653 2317055 5111459 549559 20457258 21502153 139521 101706 20317737 21400447 DEDICATION TO THE AWARENESS OF AMERICAN ART AND ITS IMPACT ON OUR CULTURE. 0 0 1840997 16047 THE BIGGS MUSEUM IS DEDICATED TO DEVELOPING AWARENESS, UNDERSTANDING, AND APPRECIATION OF FINE AND DECORATIVE ARTS AND THEIR IMPACT ON OUR CULTURE, AND TO THE ENRICHMENT OF OUR CULTURAL LIVES BY COLLECTING, PRESERVING, EXHIBITING, AND INTERPRETING THE FINE AND DECORATIVE ARTS FOR A DIVERSE AUDIENCE. 1840997 1 1 0 0 0 0 0 1 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 15 0 1 18 1 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X TINA JOHNSON 3026742111 406 FEDERAL STREET DOVER DE 19901 JANELL UPTON TRUSTEE 1.00 X 0 0 0 JOSEPH SLIGHTS VICE PRESIDENT 2.00 X X 0 0 0 WILMA MISHOE PRESIDENT 2.00 X X 0 0 0 REX L VARNER TREASURER 2.00 X X 0 0 0 ANDRE SWYGERT TRUSTEE 1.00 X 0 0 0 DANIEL THOMPSON TRUSTEE 1.00 X 0 0 0 MARCIA P DEWITT SECRETARY 2.00 X X 0 0 0 WENDY BELLION TRUSTEE 1.00 X 0 0 0 JEFFREY BULLOCK TRUSTEE 1.00 X 0 0 0 DENNIS COKER TRUSTEE 1.00 X 0 0 0 NANCY COOK TRUSTEE 1.00 X 0 0 0 LORI CRAWFORD TRUSTEE 1.00 X 0 0 0 ROBERT EADDY TRUSTEE 1.00 X 0 0 0 DEBORAH HANSEN TRUSTEE 1.00 X 0 0 0 ILONA HOLLAND TRUSTEE 1.00 X 0 0 0 CARSON ZULLINGER TRUSTEE 1.00 X 0 0 0 SUZANNE SAVERY TRUSTEE 1.00 X 0 0 0 ELISE ZOLLER TRUSTEE 1.00 X 0 0 0 DARSHDEEP SINGH TRUSTEE 1.00 X 0 0 0 LAIRD STABLER VICE PRESIDENT 1.00 X X 0 0 0 PHILIP TOBEY TRUSTEE 1.00 X 0 0 0 HASSAN NAJJAR EXECUTIVE DIRECTOR 40.00 X X 66667 0 0 66667 0 0 0 0 0 0 0 26225 1853738 405646 1879963 TUITION 611710 7648 7648 ADMISSIONS 611710 6826 6826 MISCELLANEOUS 611710 1573 1573 16047 870279 870279 90139 0 90139 90139 90139 13692 3506 10186 10186 2866614 16047 0 970604 66667 48667 10000 8000 718098 524211 107715 86172 138619 101192 20793 16634 56302 41101 6756 8445 20168 20168 111210 43372 63390 4448 62627 62627 31373 25189 4784 1400 33464 25767 6024 1673 461293 456681 2306 2306 78995 64776 3950 10269 45271 40744 3169 1358 DEVELOPMENT EXPENSE 208843 146190 62653 EXHIBITIONS 123498 123498 COLLECTION AQUISITION E 61572 61572 EDUCATION 38908 38908 60147 36502 19417 4228 2317055 1840997 268472 207586 21878 33508 11826047 6249605 35723 0 23202 55584 3037500 999503 2116992 2037997 6433416 13125459 20457258 21502153 138996 96206 525 5500 139521 101706 X 5981933 6800423 14335804 14600024 20317737 21400447 20457258 21502153 549559 533151 0 X X 0 1 X 1 0 X 1813874 6378919 1795700 6379258 1448092 17815843 395191 391108 445279 423239 405646 2060463 2209065 6770027 2240979 6802497 1853738 19876306 19876306 271566 200376 380797 232648 894739 1980126 2813 3746 5931 3491 8248 24229 21880661 0.90840 0.93980 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PROGRAM FEES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 3158978 3158978 3158978 3158978 3158978 3158978 3152978 6000 3158978 3146228 6750 3152978 1.00000 1 0 2893785 855788 2037997 143715 143715 0 2037997 PROGRAM RELATED INVESTMENTS 13125459 F 13125459 X 3379597 533151 533151 2846446 20168 20168 2866614 2296887 0 2296887 20168 20168 2317055 PART III, LINE 1A: AS A MUSEUM, IN ACCORDANCE WITH SFAS 116, THE ASSETS ARE NOT CAPITALIZED. THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'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 TEMPORARILY RESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED.CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. PART III, LINE 4: THE MUSEUM'S COLLECTION CONSISTS OF FINE AND DECORATIVE ART OF DELAWARE, THE MID-ATLANTIC REGION AND THE NATION FROM 1700 TO THE PRESENT. THE MUSEUM OFFERS CHANGING EXHIBITIONS THROUGHOUT THE YEAR RELATING TO HISTORICAL AND CONTEMPORARY ART TOPICS. PUBLIC EDUCATION OF ART IS SUPPORTED THROUGH EDUCATIONAL PROGRAMMING FOR ADULTS AND CHILDREN AND SPECIAL EVENTS DESIGNED TO BRING ART TO EVERYONE. PART V, LINE 4: THE ORIGINAL PRINCIPAL OF THE ENDOWMENT FUND IS TO BE HELD AND INVESTED BY THE MUSEUM INDEFINITELY. THE INCOME FROM THE FUND, NET OF ANY MANAGEMENT FEES, MAY BE EXPENDED FOR MAINTAINING AND UPGRADING THE COLLECTION AND FOR INTERIOR IMPROVEMENTS TO THE FACILITY. PART X, LINE 2: THE MUSEUM IS A NOT-FOR-PROFIT ENTITY THAT IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL, STATE OR LOCAL INCOME TAX IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE MUSEUM 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. THE MUSEUM FOLLOWS ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2022, 2023, AND 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE MUSEUM IS NOT CURRENTLY UNDER AUDIT NOR HAS THE MUSEUM BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE WHEN INCURRED. X X 0 0 0 0 0 0 0 0 0 X 26 SEE PART II X 1 405646 FMV OF REAL ESTATE 0 1 0 PART I, LINE 33: SCHEDULE M LINE 33 - THE MUSEUM DOES NOT CAPITALIZE ITS COLLECTIONS AS ALLOWED BY GAAP UNDER SFAS 116. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY THE FINANCE COMMITTEE AND THEN A COPY IS SUBMITTED TO ALL BOARD MEMBERS FOR REVIEW AND QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT UPON BECOMING A BOARD MEMBER/KEY EMPLOYEE, FOLLOWED BY ANNUAL REMINDERS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE. IT IS THEN APPROVED BY THE BOARD OF TRUSTEES. ALL SALARY INCREASES ARE APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES AND BOARD OFFICERS RECEIVE NO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S 990 CAN BE FOUND VIA WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR INSPECTION AT OUR 406 FEDERAL STREET, DOVER, DE 19901 OFFICE. A FINANCIAL REPORT IS ALSO MAILED TO ALL MEMBERS ANNUALLY. 990, PART XII, LINE 2C THE PROCESS FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.