WESTPORT HISTORICAL SOCIETY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WESTPORT HISTORICAL SOCIETY INC (EIN 23-7402125)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202443209349310709
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T12:29:34-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061289571 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAHONEY SABOL & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 180 GLASTONBURY BLVD STE 400 | AddressLine1Txt |
| City | GLASTONBURY | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 060334439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237402125 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTPORT HISTORICAL SOCIETY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 2032221424 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 AVERY PLACE | AddressLine1Txt |
| City | WESTPORT | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06880 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RAMIN GANESHRAM | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2032221424 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KENNETH A KRON CPA | PreparerPersonNm |
| PTIN | P00412073 | PTIN |
| Phone | 8605412000 | PhoneNum |
| Preparation | 2024-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTPORT MUSEUM FOR HISTORY & CULTU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RAMIN GANESHRAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 AVERY PLACE | AddressLine1Txt |
| City | WESTPORT | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $297,288 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WESTPORTHISTORY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1889 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | INSPIRE HOLISTIC DISCOVERY OF WESTPORT HISTORY, INCLUSIVE OF ITS COLLECTIVE HERITAGE | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,181,111 | PYContributionsGrantsAmt |
| CY Contributions Grants | $203,442 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,216 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,873 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,341 | PYInvestmentIncomeAmt |
| CY Investment Income | $57,999 | CYInvestmentIncomeAmt |
| PY Other Revenue | $35,485 | PYOtherRevenueAmt |
| CY Other Revenue | $4,198 | CYOtherRevenueAmt |
| PY Total Revenue | $2,273,153 | PYTotalRevenueAmt |
| CY Total Revenue | $294,512 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $358,731 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $361,125 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $64,265 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $254,153 | PYOtherExpensesAmt |
| CY Other Expenses | $347,193 | CYOtherExpensesAmt |
| PY Total Expenses | $612,884 | PYTotalExpensesAmt |
| CY Total Expenses | $708,318 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,660,269 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$413,806 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,557,727 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,183,401 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,005 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $42,853 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,504,722 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,140,548 | NetAssetsOrFundBalancesEOYAmt |
| Mission | INSPIRE HOLISTIC DISCOVERY OF WESTPORT HISTORY, INCLUSIVE OF ITS COLLECTIVE HERITAGE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $76,689 | ExpenseAmt |
| Revenue | $3,997 | RevenueAmt |
| Desc | PRESERVATION OF HISTORIC ARCHIVES, OBJECTS, ARTIFACTS AND COSTUMES IN MUSEUM-QUALITY SETTING FOR USE IN EXHIBITS, ONGOING PUBLIC AND INTERNAL RESEARCH, AND AS A SERVICE TO TOWN INSTITUTIONS INCLUDING PUBLIC SCHOOLS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,586 | ExpenseAmt |
| Revenue | $24,876 | RevenueAmt |
| Desc | CONDUCT LECTURES, WORKSHOPS, EDUCATIONAL TOURS AND EXHIBITS ACROSS A WIDE VARIETY SUBJECTS RELATING TO WESTPORT HISTORY AS WELL AS THE LARGER ASSOCIATED HISTORY OF THE COUNTY AND THE STATE. THESE PROGRAMMATIC SERVICES SPAN K-12 AND OTHER AUDIENCES, MOST AT LOW OR NO COST TO THE VISITOR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $297,170 | ExpenseAmt |
| Desc | ONGOING MAINTENANCE AND HISTORICALLY SENSITIVE MANAGEMENT OF A MUSEUM HOUSED IN A NATIONALLY-REGISTERED PROPERTY, INCLUDING MAINTAINING A COMFORTABLE SURROUNDING FOR VISITING CONSTITUENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $383,445 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RAMIN GANESHRAM | PersonNm |
| Phone | 2032221424 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 AVERY PLACE | AddressLine1Txt |
| City | WESTPORT | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06880 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| RAMIN GANESHRAM | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $147,238 | $0 | $0 | |
| CATHERINE LEWIS | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHERYL BLISS | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHRISTINA TORRES | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DANNELL LYNE | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GREG PORRETTA | ||||||
| BOARD CHAIRM | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $147,238 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $203,442 | AllOtherContributionsAmt |
| Total Contributions | $203,442 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXHIBITS & ARCHIVES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $28,873 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,873 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,873 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,999 | TotalRevenueColumnAmt |
| Exclusion | $57,999 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,974 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,776 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,198 | TotalRevenueColumnAmt |
| Exclusion | $4,198 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $294,512 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,873 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $62,197 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,239 | TotalAmt |
| Program Services | $88,343 | ProgramServicesAmt |
| Management And General | $44,172 | ManagementAndGeneralAmt |
| Fundraising | $14,724 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,766 | TotalAmt |
| Program Services | $111,460 | ProgramServicesAmt |
| Management And General | $55,730 | ManagementAndGeneralAmt |
| Fundraising | $18,576 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,120 | TotalAmt |
| Program Services | $16,872 | ProgramServicesAmt |
| Management And General | $8,436 | ManagementAndGeneralAmt |
| Fundraising | $2,812 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,524 | TotalAmt |
| Management And General | $17,524 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569 | TotalAmt |
| Management And General | $569 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,287 | TotalAmt |
| Management And General | $32,401 | ManagementAndGeneralAmt |
| Fundraising | $13,886 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,046 | TotalAmt |
| Program Services | $41 | ProgramServicesAmt |
| Management And General | $26,005 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,033 | TotalAmt |
| Program Services | $10,820 | ProgramServicesAmt |
| Management And General | $5,410 | ManagementAndGeneralAmt |
| Fundraising | $1,803 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,338 | TotalAmt |
| Program Services | $61,078 | ProgramServicesAmt |
| Management And General | $32,700 | ManagementAndGeneralAmt |
| Fundraising | $1,560 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,643 | TotalAmt |
| Program Services | $38,802 | ProgramServicesAmt |
| Management And General | $20,841 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,827 | TotalAmt |
| Program Services | $11,296 | ProgramServicesAmt |
| Management And General | $5,648 | ManagementAndGeneralAmt |
| Fundraising | $1,883 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EXHIBIT COSTS | $21,476 | $21,476 | ||
| MISCELLANEOUS | $16,163 | $9,698 | $6,465 | |
| TEMPORARY LABOR | $12,357 | $7,414 | $3,707 | $1,236 |
| FUNDRAISING COSTS | $7,785 | $7,785 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,145 | TotalAmt |
| Program Services | $6,145 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $708,318 | TotalAmt |
| Program Services | $383,445 | ProgramServicesAmt |
| Management And General | $260,608 | ManagementAndGeneralAmt |
| Fundraising | $64,265 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,544,817 | BOYAmt |
| EOY | $580,710 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,032 | BOYAmt |
| EOY | $23,279 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,383 | BOYAmt |
| EOY | $1,558 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,152,757 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,211,308 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,100,709 | BOYAmt |
| EOY | $1,941,449 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,030 | BOYAmt |
| EOY | $420,534 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $516,756 | BOYAmt |
| EOY | $215,871 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,557,727 | BOYAmt |
| EOY | $3,183,401 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,005 | BOYAmt |
| EOY | $42,853 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,005 | BOYAmt |
| EOY | $42,853 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,799,327 | BOYAmt |
| EOY | $1,435,153 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,705,395 | BOYAmt |
| EOY | $1,705,395 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,504,722 | BOYAmt |
| EOY | $3,140,548 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,557,727 | BOYAmt |
| EOY | $3,183,401 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$413,806 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $49,632 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,564 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $687,702 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $497,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,181,111 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $203,442 | CurrentTaxYearAmt |
| Total | $3,704,412 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,564 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $687,702 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $497,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,181,111 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $203,442 | CurrentTaxYearAmt |
| Total | $3,704,412 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,083,788 | SubstantialContributorsTotAmt |
| Public Support Total170 | $620,624 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,794 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,341 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,999 | CurrentTaxYearAmt |
| Total | $96,618 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,456 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,692 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,684 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,974 | CurrentTaxYearAmt |
| Total | $94,324 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,895,354 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $128,534 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.15930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.16590 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | SUPPORTING DOCUMENTATION FOR 10% FACTS AND CIRCUMSTANCES TEST FOR WESTPORT MUSEUM: ORGANIZATION OVERVIEW SINCE ITS FOUNDING IN 1889, THE WESTPORT MUSEUM HAS BEEN A LEADING INSTITUTION DEDICATED TO PRESERVING AND CELEBRATING THE HISTORY OF WESTPORT, CONNECTICUT. THE MUSEUM'S MISSION FOCUSES ON PROMOTING HISTORICAL AWARENESS, ADVANCING THE HUMANITIES, AND CONTRIBUTING TO A MORE JUST SOCIETY THROUGH EDUCATIONAL PROGRAMS, PUBLIC EVENTS, EXHIBITIONS, AND COMMUNITY OUTREACH. OVER THE YEARS, THE MUSEUM HAS GARNERED SIGNIFICANT LOCAL AND REGIONAL SUPPORT FOR ITS EFFORTS, FOSTERING DEEP TIES WITH THE WESTPORT COMMUNITY. EXPLANATION OF HOW WESTPORT MUSEUM MEETS THE 10% FACTS AND CIRCUMSTANCES TEST: THE 10% FACTS AND CIRCUMSTANCES TEST ASSESSES PUBLIC SUPPORT BY LOOKING AT A VARIETY OF FACTORS TO DETERMINE WHETHER THE ORGANIZATION OPERATES IN A WAY THAT JUSTIFIES ITS STATUS AS A PUBLIC CHARITY DESPITE FAILING THE 33 1/3% PUBLIC SUPPORT TEST. TO QUALIFY FOR THIS TEST, A MUSEUM MUST SHOW THAT IT SERVES A BROAD PUBLIC INTEREST AND HAS A SIGNIFICANT LEVEL OF SUPPORT FROM A WIDE VARIETY OF SOURCES. BELOW IS AN EXPLANATION OF HOW THE WESTPORT MUSEUM MEETS THE REQUIREMENTS. 1. DIVERSE AND SUBSTANTIAL SOURCES OF SUPPORT THE WESTPORT MUSEUM HAS A WIDE AND VARIED BASE OF SUPPORT FROM THE COMMUNITY AND BEYOND, INCLUDING CONTRIBUTIONS FROM THE FOLLOWING: DONORS: A LARGE NUMBER OF INDIVIDUAL DONORS CONTRIBUTE AT VARYING LEVELS. THIS INCLUDES BOTH ONE-TIME AND RECURRING DONORS, AS WELL AS MAJOR GIFTS AND ANNUAL FUND CONTRIBUTIONS. GRANT SUPPORT: THE MUSEUM REGULARLY RECEIVES GRANTS FROM GOVERNMENT BODIES (LOCAL, STATE, AND FEDERAL), PRIVATE FOUNDATIONS, AND HUMANITIES ORGANIZATIONS. THESE GRANTS SUPPORT OPERATIONAL COSTS, EXHIBITIONS, AND EDUCATIONAL PROGRAMS. CORPORATE SPONSORSHIPS: PARTNERSHIPS WITH LOCAL BUSINESSES, CORPORATE ENTITIES, AND REGIONAL SPONSORS WHO SUPPORT EXHIBITS, EVENTS, AND EDUCATIONAL INITIATIVES. MEMBERSHIP: A BROAD BASE OF MUSEUM MEMBERS WHO PAY ANNUAL DUES AND PARTICIPATE IN MEMBER EVENTS, ENRICHING THE MUSEUM'S FINANCIAL SUPPORT. EARNED REVENUE: REVENUE GENERATED FROM ADMISSIONS, MUSEUM STORE SALES, EVENT RENTALS, AND SPECIAL PROGRAMS, WHICH CONTRIBUTES A SIGNIFICANT PORTION TO THE OVERALL SUPPORT OF THE MUSEUM. WHILE THE MUSEUM'S PUBLIC SUPPORT MAY NOT MEET THE 33 1/3% THRESHOLD UNDER THE TRADITIONAL TEST, THE VARIETY OF FUNDING SOURCES DEMONSTRATES THAT THE INSTITUTION HAS SUBSTANTIAL ONGOING SUPPORT FROM A BROAD CROSS-SECTION OF SOCIETY. THIS BROAD SUPPORT IS A KEY ELEMENT IN MEETING THE FACTS AND CIRCUMSTANCES TEST. 2. COMMUNITY ENGAGEMENT AND PUBLIC PARTICIPATION THE WESTPORT MUSEUM'S ACTIVITIES ARE DESIGNED TO MEET THE NEEDS OF A DIVERSE PUBLIC AUDIENCE, REFLECTING THE LOCAL COMMUNITY AND BROADER REGIONAL INTERESTS. EVIDENCE OF BROAD COMMUNITY ENGAGEMENT INCLUDES: EDUCATIONAL PROGRAMS: THE MUSEUM PROVIDES A WIDE RANGE OF EDUCATIONAL PROGRAMS, INCLUDING K-12 SCHOOL FIELD TRIPS, ADULT WORKSHOPS, PUBLIC LECTURES, AND HISTORICAL TOURS. THESE PROGRAMS ARE DESIGNED TO BE ACCESSIBLE TO ALL MEMBERS OF THE COMMUNITY, REGARDLESS OF INCOME, BACKGROUND, OR EDUCATIONAL LEVEL. PUBLIC EVENTS: THE MUSEUM ORGANIZES NUMEROUS PUBLIC EVENTS THROUGHOUT THE YEAR, INCLUDING COMMUNITY FESTIVALS, LECTURES BY LOCAL HISTORIANS, THEMATIC EXHIBITIONS, AND MORE. THESE EVENTS OFTEN ATTRACT LARGE AND DIVERSE AUDIENCES FROM THE WESTPORT AREA AND SURROUNDING TOWNS. VOLUNTEER PROGRAM: THE MUSEUM HAS A WELL-ESTABLISHED VOLUNTEER PROGRAM, DRAWING PARTICIPATION FROM COMMUNITY MEMBERS WHO OFFER THEIR TIME, KNOWLEDGE, AND EXPERTISE TO SUPPORT MUSEUM OPERATIONS AND EVENTS. COLLABORATIONS: THE MUSEUM COLLABORATES WITH LOCAL SCHOOLS, UNIVERSITIES, LIBRARIES, CULTURAL INSTITUTIONS, AND COMMUNITY GROUPS TO FURTHER ITS MISSION AND TO FOSTER GREATER PUBLIC INVOLVEMENT. THESE ACTIVITIES UNDERSCORE THE MUSEUM'S ROLE AS AN INTEGRAL COMMUNITY ASSET, WHICH IS SUPPORTED BY THE LOCAL POPULATION AND BEYOND. 3. MISSION-DRIVEN AND PUBLICLY AVAILABLE INFORMATION WESTPORT MUSEUM'S MISSION, ACTIVITIES, AND FINANCIAL OPERATIONS ARE TRANSPARENT AND OPEN TO THE PUBLIC. THE MUSEUM REGULARLY SHARES INFORMATION ABOUT ITS PROGRAMS, FUNDING, AND GOVERNANCE THROUGH: IRS FORM 990 FILINGS: THE MUSEUM FILES A FORM 990 ANNUALLY, WHICH IS ACCESSIBLE TO THE PUBLIC AND PROVIDES DETAILS ON THE MUSEUM'S FINANCES, BOARD MEMBERS, AND MAJOR SOURCES OF SUPPORT. PUBLIC COMMUNICATION: THE MUSEUM USES NEWSLETTERS, PRESS RELEASES, SOCIAL MEDIA, AND COMMUNITY OUTREACH TO KEEP THE PUBLIC INFORMED AND ENGAGED WITH ITS ACTIVITIES. THESE COMMUNICATIONS HIGHLIGHT THE MUSEUM'S COMMITMENT TO SERVING THE PUBLIC AND ITS ROLE AS A RESOURCE FOR HISTORICAL EDUCATION AND CULTURAL ENRICHMENT. THIS TRANSPARENCY DEMONSTRATES THE MUSEUM'S RESPONSIVENESS TO THE COMMUNITY'S INTERESTS AND ITS COMMITMENT TO BROAD PUBLIC SUPPORT. 4. PUBLIC BENEFIT THE WESTPORT MUSEUM'S PRIMARY PURPOSE IS TO SERVE THE PUBLIC BY EDUCATING AND FOSTERING A GREATER UNDERSTANDING OF THE LOCAL HISTORY OF WESTPORT AND ITS CULTURAL HERITAGE. THE MUSEUM'S EXHIBITIONS AND PROGRAMS ARE AVAILABLE AT A LOW COST, MAKING THEM ACCESSIBLE TO ALL, INCLUDING UNDERSERVED AND LOW-INCOME INDIVIDUALS AND FAMILIES. THE INSTITUTION'S COMMITMENT TO PUBLIC BENEFIT IS ALSO REFLECTED IN ITS OUTREACH INITIATIVES, WHICH EXTEND ITS EDUCATIONAL PROGRAMS INTO LOCAL SCHOOLS AND PROVIDE ACCESS TO HISTORICALLY SIGNIFICANT RESOURCES. 5. ANALYSIS OF REVENUE COMPOSITION AND TRENDS DESPITE THE MUSEUM'S FAILURE TO MEET THE 33 1/3% TEST, AN ANALYSIS OF ITS REVENUE COMPOSITION FURTHER SUPPORTS THE CASE FOR MEETING THE FACTS AND CIRCUMSTANCES TEST: REVENUE SOURCES: A BALANCED MIX OF PUBLIC AND PRIVATE SOURCES, INCLUDING GRANTS, DONATIONS, MEMBERSHIPS, AND EARNED INCOME, SHOWS THAT THE MUSEUM IS NOT RELIANT ON ANY SINGLE SOURCE OF SUPPORT. THIS ENSURES THAT THE ORGANIZATION MAINTAINS DIVERSE PUBLIC SUPPORT, EVEN THOUGH IT MAY NOT MEET THE STRICT PERCENTAGE REQUIREMENT UNDER THE 33 1/3 TEST. TRENDS IN SUPPORT: THE MUSEUM HAS SHOWN CONSISTENT GROWTH IN PUBLIC DONATIONS AND ATTENDANCE OVER THE YEARS. ADDITIONALLY, THE MUSEUM'S EARNED REVENUE, FROM ADMISSIONS AND SPECIAL EVENTS, CONTINUES TO INCREASE, REFLECTING ITS INCREASING ENGAGEMENT WITH THE PUBLIC. CONCLUSION WHILE THE WESTPORT MUSEUM DOES NOT PASS THE 33 1/3% PUBLIC SUPPORT TEST, IT QUALIFIES FOR THE FACTS AND CIRCUMSTANCES TEST BASED ON A VARIETY OF FACTORS, INCLUDING ITS DIVERSE AND SUSTAINED BASE OF SUPPORT, BROAD COMMUNITY ENGAGEMENT, COMMITMENT TO PUBLIC BENEFIT, AND STRONG PUBLIC PARTICIPATION IN ITS PROGRAMS AND ACTIVITIES. THESE ELEMENTS COLLECTIVELY DEMONSTRATE THAT THE WESTPORT MUSEUM OPERATES AS A PUBLIC CHARITY SERVING A BROAD PUBLIC INTEREST, AS REQUIRED BY THE IRS GUIDELINES FOR THE 10% FACTS AND CIRCUMSTANCES TEST. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 10 | GIFT SHOP SALES 47,047 EVENT SALES 47,277 |
| PART II, LINE 17A | SUPPORTING DOCUMENTATION FOR 10% FACTS AND CIRCUMSTANCES TEST FOR WESTPORT MUSEUM: ORGANIZATION OVERVIEW SINCE ITS FOUNDING IN 1889, THE WESTPORT MUSEUM HAS BEEN A LEADING INSTITUTION DEDICATED TO PRESERVING AND CELEBRATING THE HISTORY OF WESTPORT, CONNECTICUT. THE MUSEUM'S MISSION FOCUSES ON PROMOTING HISTORICAL AWARENESS, ADVANCING THE HUMANITIES, AND CONTRIBUTING TO A MORE JUST SOCIETY THROUGH EDUCATIONAL PROGRAMS, PUBLIC EVENTS, EXHIBITIONS, AND COMMUNITY OUTREACH. OVER THE YEARS, THE MUSEUM HAS GARNERED SIGNIFICANT LOCAL AND REGIONAL SUPPORT FOR ITS EFFORTS, FOSTERING DEEP TIES WITH THE WESTPORT COMMUNITY. EXPLANATION OF HOW WESTPORT MUSEUM MEETS THE 10% FACTS AND CIRCUMSTANCES TEST: THE 10% FACTS AND CIRCUMSTANCES TEST ASSESSES PUBLIC SUPPORT BY LOOKING AT A VARIETY OF FACTORS TO DETERMINE WHETHER THE ORGANIZATION OPERATES IN A WAY THAT JUSTIFIES ITS STATUS AS A PUBLIC CHARITY DESPITE FAILING THE 33 1/3% PUBLIC SUPPORT TEST. TO QUALIFY FOR THIS TEST, A MUSEUM MUST SHOW THAT IT SERVES A BROAD PUBLIC INTEREST AND HAS A SIGNIFICANT LEVEL OF SUPPORT FROM A WIDE VARIETY OF SOURCES. BELOW IS AN EXPLANATION OF HOW THE WESTPORT MUSEUM MEETS THE REQUIREMENTS. 1. DIVERSE AND SUBSTANTIAL SOURCES OF SUPPORT THE WESTPORT MUSEUM HAS A WIDE AND VARIED BASE OF SUPPORT FROM THE COMMUNITY AND BEYOND, INCLUDING CONTRIBUTIONS FROM THE FOLLOWING: DONORS: A LARGE NUMBER OF INDIVIDUAL DONORS CONTRIBUTE AT VARYING LEVELS. THIS INCLUDES BOTH ONE-TIME AND RECURRING DONORS, AS WELL AS MAJOR GIFTS AND ANNUAL FUND CONTRIBUTIONS. GRANT SUPPORT: THE MUSEUM REGULARLY RECEIVES GRANTS FROM GOVERNMENT BODIES (LOCAL, STATE, AND FEDERAL), PRIVATE FOUNDATIONS, AND HUMANITIES ORGANIZATIONS. THESE GRANTS SUPPORT OPERATIONAL COSTS, EXHIBITIONS, AND EDUCATIONAL PROGRAMS. CORPORATE SPONSORSHIPS: PARTNERSHIPS WITH LOCAL BUSINESSES, CORPORATE ENTITIES, AND REGIONAL SPONSORS WHO SUPPORT EXHIBITS, EVENTS, AND EDUCATIONAL INITIATIVES. MEMBERSHIP: A BROAD BASE OF MUSEUM MEMBERS WHO PAY ANNUAL DUES AND PARTICIPATE IN MEMBER EVENTS, ENRICHING THE MUSEUM'S FINANCIAL SUPPORT. EARNED REVENUE: REVENUE GENERATED FROM ADMISSIONS, MUSEUM STORE SALES, EVENT RENTALS, AND SPECIAL PROGRAMS, WHICH CONTRIBUTES A SIGNIFICANT PORTION TO THE OVERALL SUPPORT OF THE MUSEUM. WHILE THE MUSEUM'S PUBLIC SUPPORT MAY NOT MEET THE 33 1/3% THRESHOLD UNDER THE TRADITIONAL TEST, THE VARIETY OF FUNDING SOURCES DEMONSTRATES THAT THE INSTITUTION HAS SUBSTANTIAL ONGOING SUPPORT FROM A BROAD CROSS-SECTION OF SOCIETY. THIS BROAD SUPPORT IS A KEY ELEMENT IN MEETING THE FACTS AND CIRCUMSTANCES TEST. 2. COMMUNITY ENGAGEMENT AND PUBLIC PARTICIPATION THE WESTPORT MUSEUM'S ACTIVITIES ARE DESIGNED TO MEET THE NEEDS OF A DIVERSE PUBLIC AUDIENCE, REFLECTING THE LOCAL COMMUNITY AND BROADER REGIONAL INTERESTS. EVIDENCE OF BROAD COMMUNITY ENGAGEMENT INCLUDES: EDUCATIONAL PROGRAMS: THE MUSEUM PROVIDES A WIDE RANGE OF EDUCATIONAL PROGRAMS, INCLUDING K-12 SCHOOL FIELD TRIPS, ADULT WORKSHOPS, PUBLIC LECTURES, AND HISTORICAL TOURS. THESE PROGRAMS ARE DESIGNED TO BE ACCESSIBLE TO ALL MEMBERS OF THE COMMUNITY, REGARDLESS OF INCOME, BACKGROUND, OR EDUCATIONAL LEVEL. PUBLIC EVENTS: THE MUSEUM ORGANIZES NUMEROUS PUBLIC EVENTS THROUGHOUT THE YEAR, INCLUDING COMMUNITY FESTIVALS, LECTURES BY LOCAL HISTORIANS, THEMATIC EXHIBITIONS, AND MORE. THESE EVENTS OFTEN ATTRACT LARGE AND DIVERSE AUDIENCES FROM THE WESTPORT AREA AND SURROUNDING TOWNS. VOLUNTEER PROGRAM: THE MUSEUM HAS A WELL-ESTABLISHED VOLUNTEER PROGRAM, DRAWING PARTICIPATION FROM COMMUNITY MEMBERS WHO OFFER THEIR TIME, KNOWLEDGE, AND EXPERTISE TO SUPPORT MUSEUM OPERATIONS AND EVENTS. COLLABORATIONS: THE MUSEUM COLLABORATES WITH LOCAL SCHOOLS, UNIVERSITIES, LIBRARIES, CULTURAL INSTITUTIONS, AND COMMUNITY GROUPS TO FURTHER ITS MISSION AND TO FOSTER GREATER PUBLIC INVOLVEMENT. THESE ACTIVITIES UNDERSCORE THE MUSEUM'S ROLE AS AN INTEGRAL COMMUNITY ASSET, WHICH IS SUPPORTED BY THE LOCAL POPULATION AND BEYOND. 3. MISSION-DRIVEN AND PUBLICLY AVAILABLE INFORMATION WESTPORT MUSEUM'S MISSION, ACTIVITIES, AND FINANCIAL OPERATIONS ARE TRANSPARENT AND OPEN TO THE PUBLIC. THE MUSEUM REGULARLY SHARES INFORMATION ABOUT ITS PROGRAMS, FUNDING, AND GOVERNANCE THROUGH: IRS FORM 990 FILINGS: THE MUSEUM FILES A FORM 990 ANNUALLY, WHICH IS ACCESSIBLE TO THE PUBLIC AND PROVIDES DETAILS ON THE MUSEUM'S FINANCES, BOARD MEMBERS, AND MAJOR SOURCES OF SUPPORT. PUBLIC COMMUNICATION: THE MUSEUM USES NEWSLETTERS, PRESS RELEASES, SOCIAL MEDIA, AND COMMUNITY OUTREACH TO KEEP THE PUBLIC INFORMED AND ENGAGED WITH ITS ACTIVITIES. THESE COMMUNICATIONS HIGHLIGHT THE MUSEUM'S COMMITMENT TO SERVING THE PUBLIC AND ITS ROLE AS A RESOURCE FOR HISTORICAL EDUCATION AND CULTURAL ENRICHMENT. THIS TRANSPARENCY DEMONSTRATES THE MUSEUM'S RESPONSIVENESS TO THE COMMUNITY'S INTERESTS AND ITS COMMITMENT TO BROAD PUBLIC SUPPORT. 4. PUBLIC BENEFIT THE WESTPORT MUSEUM'S PRIMARY PURPOSE IS TO SERVE THE PUBLIC BY EDUCATING AND FOSTERING A GREATER UNDERSTANDING OF THE LOCAL HISTORY OF WESTPORT AND ITS CULTURAL HERITAGE. THE MUSEUM'S EXHIBITIONS AND PROGRAMS ARE AVAILABLE AT A LOW COST, MAKING THEM ACCESSIBLE TO ALL, INCLUDING UNDERSERVED AND LOW-INCOME INDIVIDUALS AND FAMILIES. THE INSTITUTION'S COMMITMENT TO PUBLIC BENEFIT IS ALSO REFLECTED IN ITS OUTREACH INITIATIVES, WHICH EXTEND ITS EDUCATIONAL PROGRAMS INTO LOCAL SCHOOLS AND PROVIDE ACCESS TO HISTORICALLY SIGNIFICANT RESOURCES. 5. ANALYSIS OF REVENUE COMPOSITION AND TRENDS DESPITE THE MUSEUM'S FAILURE TO MEET THE 33 1/3% TEST, AN ANALYSIS OF ITS REVENUE COMPOSITION FURTHER SUPPORTS THE CASE FOR MEETING THE FACTS AND CIRCUMSTANCES TEST: REVENUE SOURCES: A BALANCED MIX OF PUBLIC AND PRIVATE SOURCES, INCLUDING GRANTS, DONATIONS, MEMBERSHIPS, AND EARNED INCOME, SHOWS THAT THE MUSEUM IS NOT RELIANT ON ANY SINGLE SOURCE OF SUPPORT. THIS ENSURES THAT THE ORGANIZATION MAINTAINS DIVERSE PUBLIC SUPPORT, EVEN THOUGH IT MAY NOT MEET THE STRICT PERCENTAGE REQUIREMENT UNDER THE 33 1/3 TEST. TRENDS IN SUPPORT: THE MUSEUM HAS SHOWN CONSISTENT GROWTH IN PUBLIC DONATIONS AND ATTENDANCE OVER THE YEARS. ADDITIONALLY, THE MUSEUM'S EARNED REVENUE, FROM ADMISSIONS AND SPECIAL EVENTS, CONTINUES TO INCREASE, REFLECTING ITS INCREASING ENGAGEMENT WITH THE PUBLIC. CONCLUSION WHILE THE WESTPORT MUSEUM DOES NOT PASS THE 33 1/3% PUBLIC SUPPORT TEST, IT QUALIFIES FOR THE FACTS AND CIRCUMSTANCES TEST BASED ON A VARIETY OF FACTORS, INCLUDING ITS DIVERSE AND SUSTAINED BASE OF SUPPORT, BROAD COMMUNITY ENGAGEMENT, COMMITMENT TO PUBLIC BENEFIT, AND STRONG PUBLIC PARTICIPATION IN ITS PROGRAMS AND ACTIVITIES. THESE ELEMENTS COLLECTIVELY DEMONSTRATE THAT THE WESTPORT MUSEUM OPERATES AS A PUBLIC CHARITY SERVING A BROAD PUBLIC INTEREST, AS REQUIRED BY THE IRS GUIDELINES FOR THE 10% FACTS AND CIRCUMSTANCES TEST. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $106,944 | OtherCostOrOtherBasisAmt |
| Book Value | $106,944 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,850,267 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,040,729 | DepreciationAmt |
| Book Value | $1,809,538 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $195,546 | OtherCostOrOtherBasisAmt |
| Depreciation | $170,579 | DepreciationAmt |
| Book Value | $24,967 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,941,449 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $420,534 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $420,534 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONSTRUCTION IN PROGRESS | Desc |
| Book Value | $215,871 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $215,871 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $348,071 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $49,632 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,927 | OtherRevenueAmt |
| Revenue Not Reported | $54,559 | RevenueNotReportedAmt |
| Revenue Subtotal | $293,512 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,000 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $1,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $294,512 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $712,245 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,927 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,927 | ExpensesNotReportedAmt |
| Expenses Subtotal | $707,318 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,000 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $1,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $708,318 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | GIFT SHOP EXPENSES SHOWN NET AGAINST REVENUE 4,927 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | GIFT SHOP EXPENSES SHOWN NET AGAINST REVENUE 4,927 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE 990 WAS PROVIDED TO THE BOARD MEMBERS FOR REVIEW BEFORE IT WAS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION REGULARLY REVIEWS CONTRACTS AND RELATIONSHIPS WITH DIRECTORS, OFFICERS, ADVISORY COUNCIL MEMBERS, EMPLOYEES AND VENDORS TO ASSURE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | GIFT SHOP EXPENSES SHOWN NET AGAINST REVENUE 4,927 GIFT SHOP EXPENSES SHOWN NET AGAINST REVENUE -4,927 |