2024-05-23T10:38:45-04:00 2022-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2022-01-01 592775992 SHELL MUSEUM AND EDUCATIONAL FOUNDATION INC SHEL 2393952233 3075 SANIBEL CAPTIVA ROAD SANIBEL FL 33957 LAURA SHAFFER TRUSTEE-PRES 2393952233 2024-01-30 true LAURA SHAFFER 999009999 false MARC WHITFIELD CPA P00125986 2394331002 2024-05-21 2022 2023-04-26 12:10:37Z LAURA SHAFFER 3075 SANIBEL CAPTIVA ROAD SANIBEL FL 33957 4372052 false X WWW.SHELLMUSEUM.ORG X 1986 FL TO EDUCATE ABOUT SHELLS THROUGH EXHIBITS, EDUCATIONAL PROGRAMS, LIBRARY AND PUBLICATIONS; TO FURTHER AWARENESS OF NATURE; TO PROMOTE COLLECTION-BASED RESEARCH WITH EMPHASIS ON SOUTHWEST FLORIDA AND THE GULF OF MEXICO. 12 12 0 80 0 851731 1846146 1109470 902625 229744 -648256 268388 148506 2459333 2249021 0 0 148604 125630 0 121891 1613788 1959625 1762392 2085255 696941 163766 12123775 11405595 478120 101481 11645655 11304114 X SHELL MUSEUM AND EDUCATIONAL FOUNDATION, INC. (THE "FOUNDATION") WAS ORGANIZED UNDER THE LAWS OF FLORIDA ON OCTOBER 1, 1986, AS A NON-PROFIT CORPORATION. THE FOUNDATION WAS ESTABLISHED TO OPERATE A CENTER IN SANIBEL, FLORIDA FOR PUBLIC EDUCATION AND FOR THE STUDY, RESEARCH, AND DISPLAY OF MOLLUSKS AND OTHER MARINE LIFE. false false 1300398 902625 TO EDUCATE ABOUT SHELLS AND MOLLUSKS, THE SHELL-MAKERS, THROUGH EXHIBITS, EDUCATIONAL PROGRAMS, LIBRARY SERVICES AND PUBLICATIONS. TO FURTHER AWARENESS OF NATURE AND THE NATURAL ENVIRONMENT. TO PROMOTE COLLECTION- BASED RESEARCH ON SHELLS AND MOLLUSKS WITH EMPHASIS ON SOUTHWEST FLORIDA AND THE GULF OF MEXICO. OPERATION OF A PUBLIC MUSEUM AND EDUCATIONAL CENTER FEATURES MORE THAN 30 EXHIBITS OF MOLLUSKS FROM AROUND THE WORLD. EXHIBITS ARE DEVOTED TO SHELLS IN ART AND HISTORY, SHELL HABITAT, RARE SPECIMENS, FOSSIL SHELLS, COMMON SOUTHWEST FLORIDA SHELLS, AND MORE. THE LEARNING LAB FEATURES A HANDS-ON PLAY AREA FOR CHILDREN, DISPLAYS, GAMES, AND A TANK WITH INDIGENOUS MOLLUSKS. A HALF-HOUR VIDEO, MOLLUSKS IN ACTION, IS SHOWN ON THE HOUR, AND A CHILDREN'S VIDEO IS SHOWN CONTINUOUSLY. THE MUSEUM STORE OFFERS A WIDE SELECTION OF SHELL BOOKS. 1300398 true true false false false false false true false true true false false false false true true false false false false false false false true false false false false true false false false false false true false true true true false false false false false false false true 7 0 0 false false false false false true true false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X X SCOT CONGRESS 2393952233 PO BOX 1580 SANIBEL FL 33957 SAMUEL ANKERSON EXECUTIVE DI 40.00 X 125629 0 28613 MARK ANDERSON TRUSTEE 0.50 X 0 0 0 CLAIR BECKMANN TRUSTEE 0.50 X 0 0 0 SCOT CONGRESS PRES-12/2023 2.00 X X 0 0 0 GARY DYER TRUSTEE 0.50 X 0 0 0 BARBARA ELLIS TRUSTEE 0.50 X 0 0 0 ROGER GROGMAN TREASURER 0.50 X X 0 0 0 TIFFANI KALIKO TRUSTEE 0.50 X 0 0 0 ARLENE MOWRY VICE PRESIDE 0.50 X X 0 0 0 FRAN PETERS TRUSTEE 0.50 X 0 0 0 ELIZABETH SHEA PHD TRUSTEE 0.50 X 0 0 0 ELIZABETH PODOLSKY SECRETARY 0.50 X X 0 0 0 LAURA SHAFFER TRUSTEE-PRES 2.00 X 0 0 0 125629 28613 1 false true false TRINET ONE PARK PLACE STE 600 DUBLIN CA 94568 EMPLOYEE LEASE 915850 1 107681 223545 114099 1400821 30556 1846146 ADMISSIONS 839212 839212 PROGRAM & FIELD TRIPS 53463 53463 NAUTILUS SUBSCRIPTIONS 9950 9950 902625 71498 71498 777985 238547 772779 963507 5206 -724960 -719754 -724960 5206 69000 223545 52603 16397 449815 334142 115673 115673 FACILITY RENTAL 8250 8250 OTHER INCOME 5541 5541 VENDING INCOME 2645 2645 16436 2249021 301524 84954 X 125630 86391 30754 8485 7149 7149 27159 27159 928494 623578 242959 61957 48224 16585 20067 11572 90780 44092 42153 4535 31537 7383 22286 1868 381850 215271 153819 12760 3685 2685 992 8 5049 5049 255249 171017 84232 2318 2318 LIBRARY/EXHIBIT EXPENSES 74313 74313 EDUCATIONAL 40652 40652 FUNDRAISING 19351 19351 SUPPLIES 14979 6352 8098 529 28836 12079 15931 826 2085255 1300398 662966 121891 1486042 2265009 221012 213860 63750 61220 250 100459 14461 48280 18954 9271096 2922125 7372952 6348971 2840962 2473188 12123775 11405595 115925 100361 89945 1120 272250 478120 101481 X 10408655 9957473 1237000 1346641 11645655 11304114 12123775 11405595 X 163766 -503781 -1526 X true true X true false X 1837310 1712361 1721284 851731 1846146 7968832 983814 497895 841832 1585224 1429626 5338391 37574 54142 91716 2858698 2264398 2563116 2436955 3275772 13398939 51835 41250 46250 16000 155335 51835 41250 46250 16000 155335 13243604 121772 97984 55994 59759 71498 407007 121772 97984 55994 59759 71498 407007 10931 7250 18181 2991401 2362382 2619110 2496714 3354520 13824127 0.95800 0.93590 0.03000 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 332432 X false 864622 -128077 2354 734192 706808 100000 60258 2444 864622 705168 3761 2122 706808 1334516 24203 650000 3551 705168 1575543 8587 240000 9614 1334516 1.00000 true false 455031 455031 1586164 1048226 537938 102197 102197 60676 60676 7067028 1813223 5253805 6348971 X 1743714 -503781 -503781 2247495 1526 1526 2249021 2085255 2085255 2085255 SCHEDULE D, PAGE 2, PART III, LINE 4 A COLLECTION OF SHELLS, OTHER SEA LIFE, AND A SHELL LIBRARY WERE DONATED TO THE MUSEUM BY AN INDIVIDUAL. THIS COLLECTION IS NOT CAPITALIZED AS A COLLECTION ON THE ACCOMPANYING BALANCE SHEET. OTHER DONATED COLLECTIONS, ARTWORK, REFERENCE BOOKS, AND COLOR TRANSPARENCIES WHICH ARE ADDED TO THE MUSEUM'S COLLECTION AND HAVE LASTING VALUE ARE NOT CAPITALIZED BECAUSE OF THE DIFFICULTY IN DETERMINING THEIR MONETARY VALUE. SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE MUSEUM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MUSEUM IS A NOT-FOR-PROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE MUSEUM REPORTS NO UNRELATED BUSINESS TAXABLE INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE MUSEUM'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE MUSEUM REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND THE MUSEUM ADOPTED THIS GUIDANCE. THE MUSEUM HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE MUSEUM HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED. SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOK/TAX LOSS ON DISPOSITION OF ASSET 1,526 LIVE FROM SANIB 292545 223545 69000 16700 5200 30703 292545 223545 69000 16700 5200 30703 52603 16397 false false false false false false false false false SAMUEL ANKERSON EXECUTIVE DIRECTOR 125629 18793 9820 154242 SCOT CONGRESS VICE PRESIDENT 13075 VENDOR FOR GIFT STOR false BENCHMARK CONSTRUCTION TRUSTEE 2290 AQUARIUM PROJECT CST false X 1 10556 X 1 20000 false false false FORM 990 - ORGANIZATION'S MISSION SHELL MUSEUM AND EDUCATIONAL FOUNDATION, INC. (THE "FOUNDATION") WAS ORGANIZED UNDER THE LAWS OF FLORIDA ON OCTOBER 1, 1986, AS A NON-PROFIT CORPORATION. THE FOUNDATION WAS ESTABLISHED TO OPERATE A CENTER IN SANIBEL, FLORIDA FOR PUBLIC EDUCATION AND FOR THE STUDY, RESEARCH, AND DISPLAY OF MOLLUSKS AND OTHER MARINE LIFE. FORM 990 THE ORGANIZATION SWITCHED TO A PEO FOR PAYROLL THEREFORE SALARIES ARE RECORDED ON PART IX LINE 11 WITH THE EXCEPTION OF OFFICER WAGES, WHICH ARE RECORDED ON PART IX, LINE 5 FOR TRANSPARENCY PURPOSES. FORM 990, PAGE 2, PART III, LINE 4A TO EDUCATE ABOUT SHELLS AND MOLLUSKS, THE SHELL-MAKERS, THROUGH EXHIBITS, EDUCATIONAL PROGRAMS, LIBRARY SERVICES AND PUBLICATIONS. TO FURTHER AWARENESS OF NATURE AND THE NATURAL ENVIRONMENT. TO PROMOTE COLLECTION- BASED RESEARCH ON SHELLS AND MOLLUSKS WITH EMPHASIS ON SOUTHWEST FLORIDA AND THE GULF OF MEXICO. OPERATION OF A PUBLIC MUSEUM AND EDUCATIONAL CENTER FEATURES MORE THAN 30 EXHIBITS OF MOLLUSKS FROM AROUND THE WORLD. EXHIBITS ARE DEVOTED TO SHELLS IN ART AND HISTORY, SHELL HABITAT, RARE SPECIMENS, FOSSIL SHELLS, COMMON SOUTHWEST FLORIDA SHELLS, AND MORE. THE LEARNING LAB FEATURES A HANDS-ON PLAY AREA FOR CHILDREN, DISPLAYS, GAMES, AND A TANK WITH INDIGENOUS MOLLUSKS. A HALF-HOUR VIDEO, MOLLUSKS IN ACTION, IS SHOWN ON THE HOUR, AND A CHILDREN'S VIDEO IS SHOWN CONTINUOUSLY. THE MUSEUM STORE OFFERS A WIDE SELECTION OF SHELL BOOKS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD REVIEWS A DRAFT OF THE TAX RETURN FOR ACCURACY AND COMPLETENESS PRIOR TO SIGNING AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY IS DOCUMENTED IN EMPLOYEE HANDBOOK WHICH IS SIGNED BY ALL EMPLOYEES. BOARD CONFLICTS ARE INCLUDED IN THE BOARD GOVERNANCE MANUAL AND REVIEWED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE FINANCE COMMITTEE RECOMMENDS SALARY OF THE MUSEUM DIRECTOR BASED ON GOALS SET BY THE BOARD. MINUTES ARE KEPT FOR THE COMMITTEE MEETING. SALARY IS APPROVED BY THE BOARD AS PART OF THE BUDGET APPROVAL PROCESS. MINUTES ARE KEPT FOR BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15B THE MUSEUM OR EXECUTIVE DIRECTOR DETERMINES SALARIES FOR ALL OTHER EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 0 11,943 0 PAYROLL FEES 5,595 17,511 1,263 PROFESSIONAL FEES 0 8,000 0 EMPLOYEE LEASE EXPENSE 617,983 205,505 60,694 TOTAL 623,578 242,959 61,957 FORM 990, PART XI, LINE 9 BOOK/TAX LOSS ON DISPOSITION OF ASSET -1,526