2023-02-15T16:53:51-05:00 2021-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2021-01-01 592775992 SHELL MUSEUM AND EDUCATIONAL FOUNDATION INC SHEL 2393952233 3075 SANIBEL CAPTIVA ROAD SANIBEL FL 33957 SCOT CONGRESS PRESIDENT 2393952233 2023-02-13 true SCOT CONGRESS 999009999 MARC WHITFIELD CPA P00125986 2394331002 2023-02-15 2021 2023-03-07 01:45:13Z SCOT CONGRESS PO BOX 1580 SANIBEL FL 33957 3350401 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. 10 10 16 85 0 1721284 851731 600342 1109470 25155 229744 156845 268388 2503626 2459333 0 0 961981 148604 0 105119 852133 1613788 1814114 1762392 689512 696941 12145184 12123775 986513 478120 11158671 11645655 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 1065083 1109470 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. 1065083 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 false false false false false false true false true false true false false false false false false false true 3 0 16 true false false false false false true true false false false false false false false false X 10 10 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 74518 0 14292 LAURA SHAFFER TRUSTEE 1.00 X 37500 0 0 JOSE LEAL PHD INTERIM EXC 40.00 X 15711 0 827 MARK ANDERSON TRUSTEE 1.00 X 0 0 0 SCOT CONGRESS PRESIDENT 0.00 X X 0 0 0 GARY DYER TRUSTEE 1.00 X 0 0 0 ROGER GROGMAN TRUSTEE 1.00 X 0 0 0 JANE HENSHAW TRUSTEE 1.00 X 0 0 0 ARLENE MOWRY VICE PRESIDE 1.00 X X 0 0 0 FRAN PETERS TRUSTEE 1.00 X 0 0 0 SEAN PIERCE TREASURER 1.00 X X 0 0 0 ELIZABETH PODOLSKY SECRETARY 1.00 X X 0 0 0 127729 15119 false false false TRINET ONE PARK PLACE STE 600 DUBLIN CA 94568 EMPLOYEE LEASE 618716 1 104589 47513 39099 660530 500 851731 ADMISSIONS 1019528 1019528 OTHER PROGRAM INCOME 76905 76905 NAUTILUS SUBSCRIPTIONS 13037 13037 1109470 59759 59759 517305 330432 347320 330432 169985 169985 169985 4450 47513 5251 -801 -801 457313 208065 249248 249248 OTHER INCOME 17068 17068 FACILITY RENTAL 1500 1500 VENDING INCOME 1373 1373 19941 2459333 1547144 60458 X 83308 59161 19176 4971 5706 3930 1413 363 59590 41041 14753 3796 28107 11116 15208 1783 713000 465181 202690 45129 46764 16367 18706 11691 97197 41531 50653 5013 33483 16574 14670 2239 188432 77911 107461 3060 11909 8627 2824 458 35738 35738 258954 174263 84691 14954 8734 5412 808 LIBRARY/EXHIBIT EXPENSES 89508 89508 EDUCATIONAL 33348 33348 SPECIAL EVENT EXPENSES 17673 17673 SUPPLIES 17350 9340 8010 27371 8451 18795 125 1762392 1065083 592190 105119 1820721 1486042 408418 213860 27551 61220 62193 100459 33993 48280 10080262 2707310 7550552 7372952 1909074 2840962 332682 12145184 12123775 44347 115925 6666 89945 935500 272250 986513 478120 X 9921671 10408655 1237000 1237000 11158671 11645655 12145184 12123775 696941 120475 -330432 X true true X true false X 724765 1837310 1712361 1721284 851731 6847451 936950 983814 497895 841832 1585224 4845715 35775 37574 54142 127491 1697490 2858698 2264398 2563116 2436955 11820657 185000 51835 41250 46250 324335 185000 51835 41250 46250 324335 11496322 116720 121772 97984 55994 59759 452229 116720 121772 97984 55994 59759 452229 435 10931 11366 1814645 2991401 2362382 2619110 2496714 12284252 0.93590 0.92770 0.04000 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 706808 100000 60258 2444 864622 705168 3761 2122 706808 1334516 24203 650000 3551 705168 1575543 8587 240000 9614 1334516 1353482 237658 15596 1575543 1.00000 true false 455031 455031 1259437 886318 373119 6424 1642 4782 159915 98890 61025 8199455 1720460 6478995 7372952 X 2583479 120475 3671 124146 2459333 2459333 1766063 3671 3671 1762392 1762392 SCHEDULE D, PAGE 1, PART III, LINE 1A A COLLECTION OF SHELLS, OTHER SEA LIFE, AND 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 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. MARTINI'S & MOL 51963 47513 4450 3465 1786 51963 47513 4450 3465 1786 5251 -801 SCOTT CONGRESS VICE PRESIDENT 15330 VENDOR FOR GIFT STOR false BENCHMARK CONSTRUCTION TRUSTEE 18900 AQUARIUM PROJECT CST false X 1 500 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 14,850 0 PAYROLL FEES 8,123 7,190 1,097 TRUSTEE 0 2,011 0 PROFESSIONAL FEES 0 2,425 0 CONTRACT SERVICES 18,563 16,430 2,507 EMPLOYEE LEASE EXPENSE 438,495 159,784 41,525 TOTAL 465,181 202,690 45,129