WILLIAM ROCKHILL NELSON TRUST: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WILLIAM ROCKHILL NELSON TRUST (EIN 44-0558499)
Tax period
2022-05-01 to 2023-04-30
Filed
2024-03-13
IRS object ID
202420739349300222
Schema version
2022v5.0
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-13T10:09:15+00:00ReturnTs
Tax Period End2023-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FORVIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11201 Walnut Street Suite 1700AddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP641062246ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN440558499EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The William Rockhill Nelson TrustBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone8167510417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14525 OAK STREETAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64111ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEVELYN CRAFT BELGERPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone8167510417PhoneNum
Signature2024-03-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJULIANPersonFirstNm
Person LastZUGAZAGOITIAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAPRIL ARNOLD CPAPreparerPersonNm
PTINP01559426PTIN
Phone8162216300PhoneNum
Preparation2024-01-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1EVELYN CRAFT BELGERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14525 OAK STREETAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64111ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$925,312GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NELSON-ATKINS.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1914FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionTHE TRUST WAS CREATED TO ACQUIRE WORKS OF ART TO BE EXHIBITED FOR THE DELECTATION AND ENJOYMENT OF THE PUBLIC IN BUILDINGS PROVIDED FOR THAT PURPOSE.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$660,875PYInvestmentIncomeAmt
CY Investment Income$925,312CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$660,875PYTotalRevenueAmt
CY Total Revenue$925,312CYTotalRevenueAmt
PY Grants And Similar Paid$1,769,664PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,900,079CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,124PYOtherExpensesAmt
CY Other Expenses$4,550CYOtherExpensesAmt
PY Total Expenses$1,773,788PYTotalExpensesAmt
CY Total Expenses$1,904,629CYTotalExpensesAmt
PY Revenues Less Expenses-$1,112,913PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$979,317CYRevenuesLessExpensesAmt
Total Assets BOY$70,163,621TotalAssetsBOYAmt
Total Assets EOY$71,433,454TotalAssetsEOYAmt
Total Liabilities BOY$4,124TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$70,159,497NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$71,433,454NetAssetsOrFundBalancesEOYAmt
MissionTHE TRUST WAS CREATED FOR THE PURPOSE OF ACQUIRING WORKS OF ART TO BE EXHIBITED FOR THE DELECTATION AND ENJOYMENT OF THE PUBLIC IN BUILDINGS PROVIDED FOR THAT PURPOSE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,900,079ExpenseAmt
Grant$1,900,079GrantAmt
Revenue$0RevenueAmt
DescTHE WILLIAM ROCKHILL NELSON TRUST PROVIDES ANNUAL OPERATIONAL SUPPORT TO THE NELSON GALLERY FOUNDATION BASED ON A BOARD APPROVED SPENDING POLICY.Desc
Total Program Service Expenses$1,900,079TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMOStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TAMMY BLUHMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8167510417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14525 OAK STREETAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64111ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ALEJANDRO SANCHEZ ALVARADO
TRUSTEE0.31.0Yes (X)$0$0$0
ANN KAUFMANN BAUM
TRUSTEE0.31.0Yes (X)$0$0$0
BILL GAUTREAUX
TRUSTEE0.31.0Yes (X)$0$0$0
DON HALL JR
TRUSTEE0.31.0Yes (X)$0$0$0
DR VALERIE E CHOW
TRUSTEE0.31.0Yes (X)$0$0$0
EVELYN CRAFT BELGER
BOARD CHAIR0.33.0Yes (X)$0$0$0
GRANT BURCHAM
TRUSTEE0.31.0Yes (X)$0$0$0
KENT SUNDERLAND
TRUSTEE0.31.0Yes (X)$0$0$0
LEO MORTON
TRUSTEE0.31.0Yes (X)$0$0$0
LEWIS GREGORY
TRUSTEE0.31.0Yes (X)$0$0$0
MARK O'CONNELL
TRUSTEE0.31.0Yes (X)$0$0$0
MARNY SHERMAN
TRUSTEE0.31.0Yes (X)$0$0$0
MARY ATTERBURY
TRUSTEE0.31.0Yes (X)$0$0$0
NEIL KARBANK
TRUSTEE0.31.0Yes (X)$0$0$0
PAUL DEBRUCE
TRUSTEE0.31.0Yes (X)$0$0$0
PETE BROWNE
TRUSTEE0.31.0Yes (X)$0$0$0
RAMIN CHERAFAT
TRUSTEE0.31.0Yes (X)$0$0$0
RAMON MURGUIA
BOARD SECRETARY0.31.0Yes (X)$0$0$0
RICHARD C GREEN JR
TRUSTEE0.31.0Yes (X)$0$0$0
SANDRA A J LAWRENCE
BOARD TREASURER0.31.0Yes (X)$0$0$0
SARA MORGAN
TRUSTEE0.31.0Yes (X)$0$0$0
SHIRLEY BUSH HELZBERG
TRUSTEE0.31.0Yes (X)$0$0$0
STEVE MCDOWELL
TRUSTEE0.31.0Yes (X)$0$0$0
WILLIAM B TAYLOR
TRUSTEE0.31.0Yes (X)$0$0$0
JULIAN ZUGAZAGOITIA
OFFICER1.035.0$0$661,469$149,776Yes (X)
KAREN CHRISTIANSEN
OFFICER1.035.0$0$325,843$6,442Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$987,312TotReportableCompRltdOrgAmt
Total Other Compensation$156,218TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$925,312TotalRevenueColumnAmt
Exclusion$925,312ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$925,312TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$925,312ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,900,079TotalAmt
Program Services$1,900,079ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,550TotalAmt
Management And General$4,550ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,904,629TotalAmt
Program Services$1,900,079ProgramServicesAmt
Management And General$4,550ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,500,042BOYAmt
EOY$2,500,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,625,560BOYAmt
EOY$4,484,740EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$30,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$30,000BOYAmt
EOY$30,000EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$19,122,714BOYAmt
EOY$17,561,345EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$19,740,287BOYAmt
EOY$20,166,196EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$25,145,018BOYAmt
EOY$26,691,173EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,163,621BOYAmt
EOY$71,433,454EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,124BOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,124BOYAmt
EOY$0EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$70,159,497BOYAmt
EOY$71,433,454EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$70,159,497BOYAmt
EOY$71,433,454EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$70,163,621BOYAmt
EOY$71,433,454EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$979,317ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$764,617NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$1,488,657OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE NELSON GALLERY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN446012977EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$1,900,079SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$1,900,079SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$37,034,255BeginningYearBalanceAmt
Investment Earnings Or Losses$824,561InvestmentEarningsOrLossesAmt
Other Expenditures$1,900,079OtherExpendituresAmt
Administrative Expenses$4,550AdministrativeExpensesAmt
End Year Balance$35,954,187EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$39,280,667BeginningYearBalanceAmt
Investment Earnings Or Losses-$472,626InvestmentEarningsOrLossesAmt
Other Expenditures$1,769,663OtherExpendituresAmt
Administrative Expenses$4,123AdministrativeExpensesAmt
End Year Balance$37,034,255EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$31,415,777BeginningYearBalanceAmt
Investment Earnings Or Losses$9,665,838InvestmentEarningsOrLossesAmt
Other Expenditures$1,800,948OtherExpendituresAmt
End Year Balance$39,280,667EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$35,165,438BeginningYearBalanceAmt
Investment Earnings Or Losses-$1,655,348InvestmentEarningsOrLossesAmt
Other Expenditures$1,955,148OtherExpendituresAmt
Administrative Expenses$139,165AdministrativeExpensesAmt
End Year Balance$31,415,777EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$36,206,606BeginningYearBalanceAmt
Investment Earnings Or Losses$884,119InvestmentEarningsOrLossesAmt
Other Expenditures$1,785,480OtherExpendituresAmt
Administrative Expenses$139,807AdministrativeExpensesAmt
End Year Balance$35,165,438EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.0BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.3041PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.6959TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,000OtherCostOrOtherBasisAmt
Book Value$30,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$30,000TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescALTERNATIVE INVESTMENTSDesc
Book Value$20,166,196BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$20,166,196TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescTRUSTS HELD BY OTHERDesc
Book Value$26,691,173BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$26,691,173TotalBookValueOtherAssetsAmt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part III, Line 1aIN CONFORMITY WITH ACCOUNTING POLICIES GENERALLY FOLLOWED BY ART MUSEUMS, THE COLLECTIONS THAT WERE ACQUIRED THROUGH PURCHASES BY THE BOARD OF TRUSTEES AND CONTRIBUTIONS SINCE THE INCEPTION ARE NOT RECOGNIZED AS ASSETS ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE CONSOLIDATED FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS ARE REFLECTED AS INCREASES IN NET ASSETS WITH DONOR RESTRICTIONS.
Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS DISCLOSUREMANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
Schedule D, Part III, Line 4 Collections of art - description of collectionsTHE WILLIAM ROCKHILL NELSON TRUST OWNS A PORTION OF THE ENCYCLOPEDIC COLLECTION OF ART DISPLAYED, CONSERVED AND STORED BY THE NELSON GALLERY FOUNDATION. THE WILLIAM ROCKHILL NELSON TRUST OPERATES SOLELY TO SUPPORT THE NELSON GALLERY FOUNDATION AND ITS WORK TO MAKE THE COLLECTION ACCESSIBLE TO THE PUBLIC.
Schedule D, Part V, Line 4 Intended uses of endowment fundsENDOWMENTS ARE IN PLACE TO SUPPORT THE ACQUISITIONS OF ART AND THE MAINTENANCE OF THE COLLECTION AND EDUCATION EFFORTS SURROUNDING THE COLLECTION AS PROVIDED BY THE NELSON GALLERY FOUNDATION.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1THE NELSON GALLERY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14525 OAK STREETAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64111ZIPCd
FieldValueIRS element (for citing)
Recipient EIN446012977RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$1,900,079CashGrantAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant funds.FormAndLineReferenceDesc
ExplanationSUPPORT PROVIDED TO THE NELSON GALLERY FOUNDATION IS BASED ON PREDETERMINED PROVISIONS IN THE AGREEMENT BETWEEN THE TRUST AND FOUNDATION. THE PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IS BASED ON THOSE PROVISIONS. NO GRANTS ARE MADE TO OUTSIDE ORGANIZATIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JULIAN ZUGAZAGOITIA
OFFICER$0$658,698$0$0$0$2,771$0$126,732$0$23,044$0$811,245$0$0
KAREN CHRISTIANSEN
OFFICER$0$325,843$0$0$0$0$0$0$0$6,442$0$332,285$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensationJULIAN ZUGAZAGOITIA AND KAREN CHRISTIANSEN ARE COMPENSATED BY THE NELSON GALLERY FOUNDATION, A RELATED ORGANIZATION. THE FOUNDATION USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATIONS AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO DETERMINE COMPENSATION.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planTHE CEO PARTICIPATES IN A DEFERRED COMPENSATION PLAN UNDER 457F. A CONTRIBUTION OF $100,000 WAS MADE TO THE PLAN DURING THE YEAR.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONSBUSINESS RELATIONSHIP BETWEEN TRUSTEES AND OFFICERS PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIP BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED IN SCHEDULE R), ALL OF THE OFFICERS AND TRUSTEES HAVE OVERLAPPING RESPONSIBILITIES AND THUS HAVE BUSINESS RELATIONSHIPS. LEO MORTON AND PAUL DEBRUCE HAVE A BUSINESS RELATIONSHIP.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing bodyTRUSTEES ELECTED TO THE GOVERNING BODY OF THE NELSON GALLERY FOUNDATION, A RELATED NONPROFIT ORGANIZATION, ARE ALSO ELECTED TO THE GOVERNING BODY OF THE FILING ORGANIZATION.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyINITIAL COMPILATION OF THE INFORMATION FOR THE RETURN IS COMPLETED BY FINANCE DEPARTMENT STAFF WITH REVIEW BY THE VICE PRESIDENT, FINANCE PRIOR TO TRANSMISSION TO THE ACCOUNTING FIRM FOR RETURN PREPARATION. UPON RECEIPT OF THE COMPLETED RETURN AND REVIEW BY THE VICE PRESIDENT, FINANCE, THE RETURN WILL BE PROVIDED TO THE CHIEF EXECUTIVE OFFICER, AUDIT COMMITTEE AND TO ALL TRUSTEES FOR REVIEW PRIOR TO FILING.
Form 990, Part VI, Line 12c Conflict of interest policyTHE CONFLICT OF INTEREST POLICY REQUIRES THE COMPLETION OF A WRITTEN QUESTIONNAIRE BY EACH TRUSTEE, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWER AND KEY EMPLOYEES, ON AN ANNUAL BASIS. THE QUESTIONNAIRE ADDRESSES EACH INDIVIDUAL'S ACKNOWLEDGEMENT OF THE RECEIPT OF THE CODE OF CONDUCT AND THE CONFLICT OF INTEREST POLICY AND THEIR COMPLIANCE WITH IT, ALONG WITH REQUIRING RESPONSES TO DETAILED QUESTIONS RELATED TO SPECIFIC AREAS THAT COULD RAISE A CONFLICT. THE BOARD CHAIR OF THE BOARD OF TRUSTEES WOULD REVIEW ANY IDENTIFIED CONFLICTS OF INTEREST AND DETERMINE WHETHER ANY FURTHER ACTION WOULD NEED TO OCCUR.
Form 990, Part VI, Line 19 Required documents available to the publicTHE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT GENERALLY MADE AVAILABLE TO THE PUBLIC. AUDITED FINANCIAL STATEMENTS FOR THE PRIOR YEAR ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesCHANGE IN VALUE OF TRUSTS HELD BY OTHERS - 1546157; ACQUISITION AND DISPOSITION OF ART - -57500;
Form 990, Part XII, Line 2c OVERSIGHT OR SELECTION PROCESSTHE AUDIT COMMITTEE OF THE NELSON GALLERY FOUNDATION IS RESPONSIBLE FOR ENGAGING THE AUDIT FIRM AND REVIEW OF THE DRAFT CONSOLIDATED AUDITED FINANCIAL STATEMENTS BEFORE ISSUANCE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE NELSON GALLERY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14525 OAK STREETAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64111ZIPCd
FieldValueIRS element (for citing)
EIN446012977EIN
Primary ActivitiesART MUSEUMPrimaryActivitiesTxt
Legal Domicile StateMOLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1MERCURY FUND II LPBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1125 HIGH STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd
FieldValueIRS element (for citing)
EIN473271451EIN
Primary ActivitiesINVESTINGPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeN/APredominantIncomeTypeTxt
Disproportionate AllocationsfalseDisproportionateAllocationsInd
General Or Managing PartnerfalseGeneralOrManagingPartnerInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CHARITABLE REMAINDER TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Primary ActivitiesTRUSTPrimaryActivitiesTxt
Legal Domicile StateMOLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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