2026-08-13T09:59:27-00:00 2024-12-31 205124049 THOMSON & METIVIER PC 1901 W RIDGE ST STE 11 MARQUETTE MI 49855 990 2024-01-01 381312642 MARQUETTE COUNTY HISTORICAL SOCIETY % CRISTINE OSIER MARQ 9062263571 145 W SPRING STREET MARQUETTE MI 49855 CRISTINE OSIER EXECUTIVE DIRECTOR 9062263571 2026-08-13 true PATRICK N THOMSON CPA P00710041 9062261979 2026-08-13 2024 2025-03-06 01:10:19Z X MARQUETTE REGIONAL HISTORY CENTER CRISTINE OSIER 145 W SPRING STREET MARQUETTE MI 49855 2885600 false X WWW.MARQUETTEHISTORY.ORG X 1922 MI MAINTAIN EXHIBITS, ARTIFACTS, A RESEARCH LIBRARY AND PROVIDE A FORUM FOR ENGAGING THE COMMUNITY. 12 12 14 65 0 255191 1765493 48477 57118 198529 183893 81469 74715 583666 2081219 0 0 284118 298666 0 22496 329021 329390 613139 628056 -29473 1453163 7731458 8597992 1575909 78729 6155549 8519263 PRESERVING THE HISTORY OF OUR AREA BRINGS AN UNDERSTANDING TO THE PAST AND PRESENT, AND PROVIDES A GUIDE FOR THE FUTURE. WE NOT ONLY MAINTAIN EXHIBITS, ARTIFACTS AND A RESEARCH LIBRARY, WE PROVIDE A FORUM FOR ENGAGING THE COMMUNITY AND CREATING LINKS BETWEEN PEOPLE. false false 344778 MUSEUM - COLLECTS AND MAINTAINS ARTIFACTS, CHANGES EXHIBITS PERIODICALLY, OFFERS COMMUNITY PROGRAMMING AND MAINTAINS THE GIFT SHOP. 103746 LIBRARY - INCLUDES ARCHIVES, YEARBOOKS, HISTORICAL ACCOUNTS, UNPUBLISHED DIARIES, CENSUS RECORDS, OBITUARIES, CITY DIRECTORIES, NEWSPAPERS AND THOUSANDS OF PHOTOGRAPHS AND MAPS AVAILABLE FOR RESEARCH. 9671 PUBLICATION - PREPARES AND PUBLISHES HISTORICAL MANUSCRIPTS AND QUARTERLY LOCAL HISTORY JOURNALS. 458195 true true false false false false false true false true true true false true true true true false false false false false false false true false false false false false false false false false false false false false true true false false false false false false false true 0 0 14 true false false false false false false false false false false false false X 12 12 false false false false true true false true false false false false true true true true true true false false MI X CHAPMAN & MYERS CPAS 9062287616 1010 W WASHINTON STREET MARQUETTE MI 49855 CRISTINE OSIER EXECUTIVE DIRECTOR 032.50 X 51392 0 0 CHUCK SWANSON PRESIDENT 004.00 X X 0 0 0 SANDY MEYSKENS VICE PRESIDENT 002.00 X X 0 0 0 JAY MERING TREASURER 002.00 X X 0 0 0 KATHRYN RUSSELL SECRETARY 002.00 X X 0 0 0 PRISCILLA BURNHAM TRUSTEE 002.00 X 0 0 0 PAM CHRISTENSEN TRUSTEE 002.00 X 0 0 0 JENNIFER COSCO TRUSTEE 002.00 X 0 0 0 E JAMES DIXON TRUSTEE 002.00 X 0 0 0 JEFF GAGNON TRUSTEE 002.00 X 0 0 0 JACQUELINE MEDINA TRUSTEE 002.00 X 0 0 0 JUDY VONCK TRUSTEE 002.00 X 0 0 0 PERRY TRUSCON TRUSTEE 002.00 X 0 0 0 51392 false false false 37660 1042167 685666 598933 1765493 MUSEUM ADMISSIONS AND PROGRAM 900099 54144 54144 LIBRARY RESEARCH FEES 519200 2308 2308 PUBLICATION INCOME 513190 666 666 57118 163799 163799 44000 17600 26400 26400 779641 759547 20094 20094 47560 4862 42698 27989 22372 5617 2081219 57118 163799 0 0 0 0 51392 12848 33405 5139 0 223107 194388 28719 0 0 24167 18250 5469 448 0 0 15116 15116 0 13519 13519 23627 18456 5171 11958 5979 5979 15974 10319 3793 1862 2094 2094 0 18582 15795 2787 0 0 0 45341 38540 6801 0 121974 92700 23175 6099 17861 15182 2679 PROGRAM ACCESSION 13462 13462 OTHER EXPENSES 7778 3899 910 2969 STAFF DEVELOPMENT 484 484 REPAIRS AND MAINTENANCE 21620 18377 3243 0 628056 458195 147365 22496 X 17184 298883 153812 83588 34445 1244 3122 25160 21824 1601 3949 4833499 1729982 3225491 3103517 1368605 1796086 2164721 2887705 562165 576348 7731458 8597992 30123 39467 26269 39262 1519517 1575909 78729 X 5404329 7858667 751220 660596 6155549 8519263 7731458 8597992 1453163 910551 X false false X true false X 189843 186121 239904 255191 765493 1636552 189843 186121 239904 255191 765493 1636552 623617 1012935 194968 159214 184145 206679 227893 972899 6181 1872 28652 41350 42698 120753 299 1056 612 1967 2732171 443503 0.37070 0.45390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false false 3744122 598933 1695623 672295 7684 5358699 3504458 204341 53100 13414 3642285 3324210 234186 47500 6438 3504458 3788053 670851 1127478 7216 3324210 3405090 712740 320438 9339 3788053 1.00000 true false 75000 75000 4738888 1711803 3027085 12883 11451 1432 6728 6728 3103517 2887705 F Financial derivatives and other financial products Closely-held equity interests 2887705 F 2887705 BENEFICIAL INTEREST IN TRUST 571602 ACCRUED INTEREST RECEIVABLE 4746 576348 Federal income taxes X 3697991 1585459 44834 1630293 2067698 13519 2 13521 2081219 659369 44834 44834 614535 13519 2 13521 628056 III 1A TERMS FOR NOT REPORTING ASSETS PER ASC 958 - IN CONFORMITY WITH COMMON INDUSTRY PRACTICE, ARTIFACTS ARE NOT INCLUDED IN THE STATEMENTS OF FINANCIAL POSITION. ARTIFACTS ARE INVENTORIED ON AN ANNUAL BASIS. THE MOST RECENT SELF-APPRAISAL OF THE CENTERS COLLECTION OF ARTIFACTS RESULTED IN AN ESTIMATED VALUE OF APPROXIMATELY 2,154,000. SUBSTANTIALLY ALL ARTIFACTS ARE DONATED OR BORROWED AND MAINTAINED EXCUSIVELY FOR EDUCATIONAL, RESEARCH AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. ARTIFACT DISPOSITIONS ARE SUBJECT TO THE CENTERS COLLECTION MANAGEMENT POLICY, ADOPTED BY THE BOARD OF TRUSTEES IN 1986. THIS POLICY REQUIRES PROCEEDS FROM ANY ARTIFACT SALE TO BE DESIGNATED FOR THE ACQUISTION, RESTORATION, OR PRESERVATION OF OTHER COLLECTION ITEMS. III 4 COLLECTIONS AND RELATION TO EXEMPT PURPOSE - THE ORGANIZATIONS COLLECTIONS CONTAIN ARTIFACTS FROM THE PREHISTORIC COPPER CULTURE THROUGH CONTEMPORARY TIMES. THE JM LONGYEAR RESEARCH LIBRARY CONTAINS MORE THAN 16,000 TITLES PLUS EXTENSIVE ARCHIVAL MATERIALS, NEARLY 100,000 PHOTOGRAPHS AND HUNDREDS OF HISTORIC MAPS. THESE COLLECTIONS FURTHER OUR EXEMPT PURPOSE BECAUSE THROUGH THEIR USE WE ARE ABLE TO PRESERVE AND INTERPRET LOCAL HISTORY AND HERITAGE IN KEEPING WITH OUR MISSION. V 4 INTENDED USES FOR ENDOWMENT FUNDS - THE BOARD DESIGNATED ENDOWMENT FUNDS ARE AVAILABLE FOR THE DAILY OPERATIONS OF THE MUSEUM. X 2 THE CENTER IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 c3 OF THE INTERNAL REVENUE CODE IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. THE CENTER FILES FORM 990 WITH THE INTERNAL REVENUE SERVICE. GENERALLY THE PRIOR THREE YEARS REMAIN OPEN TO EXAMINATION. THE CENTER BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CENTERS FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. XI 2d CERTAIN EXPENSES ARE DISCLOSED ON PART VIII THAT ARE NOT NETTED AGAINST REVENUES ON THE AUDITED FINANCIAL STATEMENTS. THOSE EXPENSES ARE RENTAL EXPENSES OF 17,600 FUNDRAISING EXPENSES OF 4,862 AND COST OF GOODS SOLD OF 22,372 FOR TOTAL EXPENSES 44,834. XI 4b ROUNDING ADJUSTMENT XII 2d CERTAIN EXPENSES ARE DISCLOSED ON PART VIII THAT INCLUDED WITH EXPENSES ON THE AUDITED FINANCIAL STATEMENTS. THOSE EXPENSES ARE RENTAL EXPENSES OF 17,600 FUNDRAISING EXPENSES OF 4,862 AND COST OF GOODS SOLD OF 22,372 FOR TOTAL EXPENSES 44,834. XII 4b ROUNDING ADJUSTMENT LEGENDS LORE 12476 12476 1365 638 THE PERAS TOUR 10528 10528 1871 200 23004 23004 1365 1871 838 4074 18930 X 2 X X 2 598933 FAIR MARKET VALUE X 88 X HISTORIC PHOTOS 25 false true false Form 990, Part VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS - THE ORGANIZATION HAS ONE CLASS OF MEMBERS WHO ALL HAVE EQUAL VOTING RIGHTS. Form 990, Part VI, Line 7A ELECTION OF MEMBERS AND THEIR RIGHTS - MEMBERS ELECT THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. Form 990, Part VI, Line 8B DOCUMENTATION BY COMMITTEE EXPLANATION - NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 11B ORGANIZATIONS PROCESS TO REVIEW FORM 990 - THE FORM 990 IS REVIEWED BY THE BOARD PRESIDENT AND TREASURER/HEAD OF THE FINANCE COMMITTEE BEFORE IT IS FILED. THE TREASURER REPORTS THE RESULTS OF THE REVIEW TO THE BOARD AT THE NEXT MONTHLY BOARD MEETING. IF THERE ARE ANY QUESTIONS, THE BOARD WILL REVIEW THE FORM 990. Form 990, Part VI, Line 12C ENFORCEMENT OF CONFLICTS POLICY - CODE OF ETHICS/CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED ANNUALLY. Form 990, Part VI, Line 15A COMPENSATION PROCESS FOR TOP OFFICIAL - THE EXECUTIVE DIRECTORS SALARY IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AND THE DELIBERATIONS ARE RECORDED IN THE MEETING MINUTES. ON OCCASION THE BOARD UTILIZES A FIRM THAT DOES COMPARATIVE COMPENSATIONS ANALYSES OF LOCAL NONPROFIT ENTITIES. Form 990, Part VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - DOCUMENTS AVAILABLE UPON REQUEST. Form 990, Part X, Line 12 AMENDMENT EXPLANATION - THE HISTORY CENTER ACCOUNTS FOR ITS INVESTMENTS IN PARTNERSHIPS USING THE EQUITY METHOD OF ACCOUNTING. AFTER THE ISSUANCE OF THE HISTORY CENTERS AND JML HEIRS LLCS AUDITED FINANCIAL STATEMENTS FOR YEAR ENDING DECEMBER 31 2024 MATERIAL CORRECTIONS AND ADJUSTMENTS WERE MADE TO JML HEIRS 2024 AUDITED FINANCIAL STATEMENTS DUE TO A SALE CONTINGENCY NOT REPORTED AS INCOME AND THE REDUCTION OF THE CARRYING VALUE OF ONE OF JML HEIRS EQUITY INVESTMENTS. THESE ADJUSTMENTS HAD A MATERIAL EFFECT ON THE HISTORY CENTER WHICH REQUIRES A RESTATEMENT OF THEIR DECEMBER 31 2024 FINANCIAL STATEMENTS. THE AMOUNT OF THE ADJUSTMENT TO THE HISTORY WAS 674,908.