2024-11-15T12:29:34-05:00 2023-12-31 061289571 MAHONEY SABOL & COMPANY LLP 180 GLASTONBURY BLVD STE 400 GLASTONBURY CT 060334439 990 2023-01-01 237402125 WESTPORT HISTORICAL SOCIETY INC WEST 2032221424 25 AVERY PLACE WESTPORT CT 06880 RAMIN GANESHRAM EXECUTIVE DIRECTOR 2032221424 2024-11-15 true true KENNETH A KRON CPA P00412073 8605412000 2024-11-15 2023 2024-10-15 13:58:12Z X WESTPORT MUSEUM FOR HISTORY & CULTU RAMIN GANESHRAM 25 AVERY PLACE WESTPORT CT 06880 297288 false X WESTPORTHISTORY.ORG X 1889 CT INSPIRE HOLISTIC DISCOVERY OF WESTPORT HISTORY, INCLUSIVE OF ITS COLLECTIVE HERITAGE 5 5 7 22 0 2181111 203442 35216 28873 21341 57999 35485 4198 2273153 294512 0 0 358731 361125 0 64265 254153 347193 612884 708318 1660269 -413806 3557727 3183401 53005 42853 3504722 3140548 INSPIRE HOLISTIC DISCOVERY OF WESTPORT HISTORY, INCLUSIVE OF ITS COLLECTIVE HERITAGE. false false 76689 3997 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. 9586 24876 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. 297170 ONGOING MAINTENANCE AND HISTORICALLY SENSITIVE MANAGEMENT OF A MUSEUM HOUSED IN A NATIONALLY-REGISTERED PROPERTY, INCLUDING MAINTAINING A COMFORTABLE SURROUNDING FOR VISITING CONSTITUENTS. 383445 true true false false false false false true false false true true false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 7 true false false false false false false false false X 5 5 false false false false false false false true true false false true true true true false false false false false CT X RAMIN GANESHRAM 2032221424 25 AVERY PLACE WESTPORT CT 06880 RAMIN GANESHRAM EXECUTIVE DI 40.00 X 147238 0 0 CATHERINE LEWIS DIRECTOR 1.00 X 0 0 0 CHERYL BLISS DIRECTOR 1.00 X 0 0 0 CHRISTINA TORRES SECRETARY 1.00 X X 0 0 0 DANNELL LYNE TREASURER 1.00 X X 0 0 0 GREG PORRETTA BOARD CHAIRM 1.00 X X 0 0 0 147238 1 false false false 203442 203442 EXHIBITS & ARCHIVES 611710 28873 28873 28873 57999 57999 6974 2776 4198 4198 294512 28873 62197 147239 88343 44172 14724 185766 111460 55730 18576 28120 16872 8436 2812 17524 17524 1000 1000 569 569 46287 32401 13886 26046 41 26005 18033 10820 5410 1803 95338 61078 32700 1560 59643 38802 20841 18827 11296 5648 1883 EXHIBIT COSTS 21476 21476 MISCELLANEOUS 16163 9698 6465 TEMPORARY LABOR 12357 7414 3707 1236 FUNDRAISING COSTS 7785 7785 6145 6145 708318 383445 260608 64265 1544817 580710 23032 23279 7383 1558 3152757 1211308 1100709 1941449 365030 420534 516756 215871 3557727 3183401 53005 42853 53005 42853 X 1799327 1435153 1705395 1705395 3504722 3140548 3557727 3183401 X -413806 49632 X false true X true false X 134564 687702 497593 2181111 203442 3704412 134564 687702 497593 2181111 203442 3704412 3083788 620624 8474 10 8794 21341 57999 96618 16456 4518 9692 56684 6974 94324 3895354 128534 0.15930 0.16590 X 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. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 106944 106944 2850267 1040729 1809538 195546 170579 24967 1941449 MUTUAL FUNDS 420534 F 420534 CONSTRUCTION IN PROGRESS 215871 215871 348071 49632 4927 54559 293512 1000 1000 294512 712245 4927 4927 707318 1000 1000 708318 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 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