2023-08-08T10:16:01-05:00 2022-09-30 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2021-10-01 232773714 MUSEUM OF THE AMERICAN REVOLUTION MUSE 8777401776 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 R SCOTT STEPHENSON PRES & CEO 8777401776 2023-08-02 1 R SCOTT STEPHENSON 999009999 HELEN M MARTIN P01330899 2158818800 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z R SCOTT STEPHENSON 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 66500343 0 X WWW.AMREVMUSEUM.ORG X 2000 PA THE MUSEUM OF THE AMERICAN REVOLUTION UNCOVERS AND SHARES COMPELLING STORIES ABOUT THE DIVERSE PEOPLE AND COMPLEX EVENTS THAT SPARKED AMERICA'S ONGOING EXPERIMENT IN EQUALITY AND SELF-GOVERNMENT. 27 26 165 80 0 0 6272839 33982301 1588846 2765781 6474016 1817376 10672 11195 14346373 38576653 0 0 0 0 5169466 7190697 0 0 1964521 9373841 9592411 14543307 16783108 -196934 21793545 136106228 142580288 2688692 1423638 133417536 141156650 X THE MUSEUM OF THE AMERICAN REVOLUTION UNCOVERS AND SHARES COMPELLING STORIES ABOUT THE DIVERSE PEOPLE AND COMPLEX EVENTS THAT SPARKED AMERICA'S ONGOING EXPERIMENT IN EQUALITY AND SELF-GOVERNMENT. 0 0 13168464 2776976 2021-2022 WAS A YEAR OF GROWTH AND PROGRAMMATIC EXPANSION FOR THE MUSEUM. NOW IN ITS FIFTH YEAR, THE MUSEUM OFFERED A SERIES OF THOUGHT-PROVOKING PROGRAMS WITH LEADING HISTORIANS AND SCHOLARS AND A HOST OF RICH AND ENGAGING MISSION-DRIVEN PROGRAMS. THE MUSEUM CONTINUED TO EXPAND AND ENHANCE ITS DIGITAL PROGRAMMING AND CAPABILITIES, EXTENDING ITS REACH TO A BROAD AUDIENCE AROUND THE WORLD. THE MUSEUM'S SPECIAL EXHIBITION, LIBERTY: DON TROIANI'S PAINTINGS OF THE REVOLUTIONARY WAR BROUGHT TOGETHER MORE THAN 45 ORIGINAL PAINTINGS BY THE NATIONALLY RENOWNED HISTORICAL ARTIST AND WAS WELL RECEIVED. AS THE EFFECTS OF THE PANDEMIC EASED, THE MUSEUM ONCE AGAIN WELCOMED YOUTH FROM ACROSS THE NATION BACK INTO THE GALLERIES. IN ADDITION, THE MUSEUM CONTINUED TO OFFER AN EVER-EXPANDING MENU (CONTINUED IN SCHEDULE O) OF VIRTUAL PROGRAMMING FOR STUDENTS AND TEACHERS TO EXPERIENCE FROM THEIR OWN CLASSROOMS AND HOMES. THE FIRST LIVING HISTORY YOUTH SUMMER INSTITUTE WAS CREATED TO CULTIVATE AND SUPPORT A MORE DIVERSE COMMUNITY OF PEOPLE, AS A COMPONENT OF THE MUSEUM'S AFRICAN AMERICAN INTERPRETIVE PROGRAM. THE MUSEUM CONTINUES TO PROVIDE SUPERIOR STEWARDSHIP FOR ITS UNMATCHED COLLECTION OF REVOLUTIONARY-ERA OBJECTS, MANUSCRIPTS, TEXTILES, AND WORKS OF ART TO PRESERVE IT FOR GENERATIONS TO COME. THROUGH THIS WORK, THE MUSEUM DEMONSTRATE THE CONTINUING IMPACT OF THE AMERICAN REVOLUTION AND ITS RELEVANCE TO OUR LIVES TODAY AND FULFILLS ITS MISSION TO UNCOVER AND SHARE STORIES ABOUT THE DIVERSE PEOPLE AND COMPLEX EVENTS THAT SPARKED AMERICA'S ONGOING EXPERIMENT IN LIBERTY, EQUALITY, AND SELF-GOVERNMENT. 13168464 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 116 0 1 165 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR RI SC TN UT VA WA WV WI DC X MANAGEMENT 2152536731 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 ROBERT SCOTT STEPHENSON PRESIDENT AND CEO 40.00 X X 427867 0 30213 MORRIS W OFFIT CHAIR 8.00 X X 0 0 0 BEVERLY M DUBOSE III VICE CHAIR 0.20 X X 0 0 0 MARTHA MCGEARY SNIDER VICE CHAIR 0.20 X X 0 0 0 ADRIAN R KING JR SECRETARY 0.50 X X 0 0 0 BENNETT LOMAX TREASURER 4.00 X X 0 0 0 JOHN AGLIALORO DIRECTOR 0.20 X 0 0 0 KAREN BUCHHOLZ DIRECTOR 0.20 X 0 0 0 JOHN CATSIMATIDIS DIRECTOR 0.20 X 0 0 0 JORDANA COOPERBERG DIRECTOR 0.20 X 0 0 0 DAVID DARNELL DIRECTOR 0.20 X 0 0 0 DANIEL DILELLA DIRECTOR 0.20 X 0 0 0 MARGARET PACE DUCKETT DIRECTOR 0.20 X 0 0 0 ALAN FLEISCHMANN DIRECTOR 0.20 X 0 0 0 RAY HALBRITTER DIRECTOR 0.20 X 0 0 0 JOHN JUMPER DIRECTOR 0.20 X 0 0 0 JANE KAMENSKY DIRECTOR 0.20 X 0 0 0 MARION LANE DIRECTOR 0.20 X 0 0 0 PAUL LOCKHART DIRECTOR 0.20 X 0 0 0 ALAN MILLER DIRECTOR 0.20 X 0 0 0 EDITH MITCHELL DIRECTOR 0.20 X 0 0 0 ZACHARY J PACK DIRECTOR 0.20 X 0 0 0 PHILLIP REESE DIRECTOR 8.00 X 0 0 0 EDWARD RENDELL DIRECTOR 0.20 X 0 0 0 STEPHEN W SCHWAB DIRECTOR 0.20 X 0 0 0 MARK SHENKMAN DIRECTOR 0.20 X 0 0 0 KARLA TROTMAN DIRECTOR 0.20 X 0 0 0 ZEEANN MASON COO 40.00 X 247408 0 32663 MAUREEN O'RYAN CHIEF FINANCIAL OFFICER 40.00 X 147411 0 19692 CLAUDIA STOWERS PT EFF 1122 VP OF ADVANCEMENT (THRU 6/30/22) 26.67 X 185321 0 28279 JOHN MCDEVITT DIR OF OPERATIONS (THRU 12/31/21) 40.00 X 146091 0 14528 SUE NICOL CHIEF HUMAN RESOURCES OFFICER 40.00 X 147667 0 25553 PHILIP MEAD CHIEF HISTORIAN 40.00 X 135288 0 18086 KRISTIAN SMITH DIRECTOR OF DEVELOPMENT 40.00 X 119939 0 23197 1556992 0 192211 8 0 1 0 FOSTER MADE LLC 404 E GRACE ST RICHMOND VA 23219 WEBSITE DESIGN 265551 CAPACITY INTERACTIVE CONSULTING 82 NASSAU STREET NEW YORK NY 10038 ADVERTISING 169100 LIMBACH COMPANY 175 TITUS AVE WARRINGTON PA 18976 MECHANICAL, ELECTRICAL AND PLUMBING SYST 166612 WEIDENHAMMER 935 BERKSHIRE BLVD WYOMISSING PA 19610 IT EQUIPMENT AND SERVICES 138158 CONNOR PRINTING INC 2977 DUTTON MILL ROAD ASTON PA 19014 PRINTING SERVICES 136086 7 449705 1536701 31995895 141235 33982301 GENERAL ADMISSION 713990 1819914 1819914 GROUP SALES 713990 364272 364272 CAFE AND GIFT SHOP COMMISSIONS 713990 278845 278845 FACILITY RENTALS 713990 165903 165903 OTHER PROGRAM EVENTS 713990 113221 113221 23626 23626 2765781 1295739 1295739 28445327 27923690 521637 521637 521637 OTHER REVENUE 713990 11195 11195 11195 38576653 2776976 0 1817376 900097 246675 514168 139254 5211886 3734946 470574 1006366 181977 117995 19230 44752 616533 436366 59609 120558 280204 191940 38092 50172 26138 26138 32132 32132 37105 37105 150028 150028 254743 160735 73067 20941 416833 416833 118606 83002 18007 17597 426143 365298 18779 42066 891319 840698 32930 17691 148671 77411 23278 47982 13164 10118 121 2925 5180429 5057104 73995 49330 187455 158923 25976 2556 ACQUISITION OF COLLECTI 799807 799807 OTHER EXPENSES 361881 245940 73999 41942 DONOR CULTIVATION 244703 1569 243134 MEMBERSHIP 160300 80150 80150 142954 142954 16783108 13168464 1650123 1964521 3094786 2903119 395000 0 3544687 1875360 47689 40697 331001 344931 104862057 33080448 76335326 71781609 51759456 65187681 598283 446891 136106228 142580288 1176615 973315 419387 450323 1092690 0 2688692 1423638 X 126546769 136574337 6870767 4582313 133417536 141156650 136106228 142580288 X 21793545 -13902434 -605 -151392 X 0 1 X 1 0 X 16914943 5377340 4719666 6272839 33982301 67267089 16914943 5377340 4719666 6272839 33982301 67267089 36421054 30846035 664338 988533 984338 844026 1295739 4776974 2900 22790 56884 10672 11195 104441 72148504 16111290 0.42750 0.63900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 37105 37105 0 PART II-B, LINE 1: THE ORGANIZATION HAS CONTRACTED WITH TWO SEPARATE ENTITIES, ONE WHICH SHALL USE ITS NETWORK OF CONTACTS AND EXPERTISE TO IMMEDIATELY ENGAGE TARGETED KEY MEMBERS OF CONGRESS IN SUPPORT OF MOAR'S PROPOSAL AND SHALL CONTINUE SUCH ENGAGEMENT THROUGHOUT THE TERM OF THIS AGREEMENT, SEEKING MOAR'S OBJECTIVE OF FEDERAL APPROPRIATIONS SUPPORT FOR ITS PROPOSAL. AND A SECOND WHOSE GOAL IS TO HAVE SUPPORT OF THE MUSEUM'S OPERATIONS AND EXHIBIT INCLUDED IN PA COMMONWEALTH BUDGET. X X X X 0 50741827 29677183 -12152999 3081846 65184165 41345914 5376162 7346262 3326511 50741827 38425070 4056739 2482064 3617959 41345914 34299136 5832275 800659 2507000 38425070 19392369 14943718 105359 1150004 34299136 0.97608 0.02358 0.00034 0 0 1181291 1181291 73220931 11905703 61315228 894670 400836 493834 29565165 20773909 8791256 71781609 X 36976139 75300 141562 216862 36759277 1817376 1817376 38576653 10870311 75300 605 141562 217467 10652844 150028 5980236 6130264 16783108 PART III, LINE 1A: MOAR HAS ADOPTED THE POLICY OF NOT CAPITALIZING EITHER PURCHASED OR DONATED COLLECTION ITEMS AND THEREFORE THE VALUE OF MOAR'S COLLECTION IS NOT INCLUDED ON THE STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. MOAR FOLLOWS STANDARD PRACTICE IN THE FIELD IN THE CARE AND CONSERVATION OF ITS COLLECTION. PART III, LINE 4: OVER THE COURSE OF NEARLY A CENTURY, THE VALLEY FORGE HISTORICAL SOCIETY ASSEMBLED A RICH COLLECTION OF SEVERAL THOUSAND HISTORICAL OBJECTS, WORKS OF ART, MANUSCRIPTS AND PRINTED WORKS FROM THE PERIOD OF THE AMERICAN REVOLUTION. THE COLLECTION WAS TRANSFERRED TO MOAR IN 2003 AND HAS CONTINUED TO GROW THROUGH GIFTS OF COLLECTION ITEMS AND PURCHASES. THE COLLECTION INCLUDES ITEMS THAT REFLECT THE SOCIAL, ECONOMIC, RELIGIOUS, POLITICAL AND MILITARY HISTORY OF THE AMERICAN REVOLUTION, AS WELL AS ITEMS THAT DOCUMENT THE COMMEMORATION AND POPULAR MEMORY OF THE ERA THROUGH THE 20TH CENTURY. THE COLLECTION IS BEING MAINTAINED FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE, RATHER THAN FOR FINANCIAL GAIN. MOAR IS USING ITS COLLECTION IN A NEW, NATIONALLY SIGNIFICANT MUSEUM, WHICH OPENED IN APRIL 2017, TO BRING TO LIFE THE FULL STORY OF THE AMERICAN REVOLUTION. PART V, LINE 4: THE BOARD OF DIRECTORS HAS SEVERAL STANDING BOARD POLICIES THAT DESIGNATE, FROM NET ASSETS WITHOUT DONOR RESTRICTIONS, BOARD-DESIGNATED ENDOWMENTS AND RESERVES, WHICH ARE FOR LONG-TERM INVESTMENT TO FUND MOAR PROGRAMS. $500,000 AND $36,512 OF THE PERMANENTLY AND TEMPORARILY RESTICTED FUNDS, RESPECTIVELY, ARE TO BE USED FOR AWARDS WITH THE REMAINING ENDOWMENTS WITH DONOR RESTRICTIONS TO BE USED TO SUPPORT GENERAL OPERATIONS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED MOAR AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF MOAR HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY MOAR AND HAS CONCLUDED THAT FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MOAR RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED SEPTEMBER 30, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: ERC REVENUE OFFSET AGAINST PAYROLL TAX EXPENSE ON 990 141,562. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT INCOME 1,889,194. LOSS ON FIXED ASSET DISPOSAL -71,818. PART XII, LINE 2D - OTHER ADJUSTMENTS: ERC OFFSET AGAINST PAYROLL TAX EXPENSE ON 990 141,562. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION 5,180,429. ACQUISITION OF COLLECTION ITEMS 799,807. X X X X 0 0 0 0 0 0 0 0 0 ROBERT SCOTT STEPHENSON PRESIDENT AND CEO 403867 0 0 0 24000 0 20300 0 9913 0 458080 0 0 0 ZEEANN MASON COO 247408 0 0 0 0 0 17212 0 15451 0 280071 0 0 0 CLAUDIA STOWERS PT EFF 1122 VP OF ADVANCEMENT (THRU 6/30/22) 185321 0 0 0 0 0 13188 0 15091 0 213600 0 0 0 SUE NICOL CHIEF HUMAN RESOURCES OFFICER 147667 0 0 0 0 0 10726 0 14827 0 173220 0 0 0 MAUREEN O'RYAN CHIEF FINANCIAL OFFICER 147411 0 0 0 0 0 10293 0 9399 0 167103 0 0 0 JOHN MCDEVITT DIR OF OPERATIONS (THRU 12/31/21) 146091 0 0 0 0 0 10643 0 3885 0 160619 0 0 0 PHILIP MEAD CHIEF HISTORIAN 135288 0 0 0 0 0 10293 0 7793 0 153374 0 0 0 X 9 0 N/A X 3 18715 HI/LOW DATE OF GIFT X BUILDING STACK REPLACEMENT 1 122520 MFG INVOICE PRICE 0 1 0 PART I, COLUMN (B): LINE 2 REPRESENTS THE NUMBER OF UNIQUE DONATIONS OF HISTORICAL ITEMS BY INDIVIDUAL DONORS, ITEMS ARE NOT VALUED PER POLICY NOTED IN SCH D. LINE 9 REPRESENTS REPRESENTS EACH UNIQUE GIFT OF SHARES OF STOCK LINE 25 - THERE WAS ONE STACK REPLACEMENT DURING FYE 9/30/22. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND IS THEN REVIEWED BY MANAGEMENT, THE PRESIDENT & CHIEF EXECUTIVE OFFICER AND THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS AND APPROVES FORM 990 BEFORE IT IS FILED WITH THE IRS. ONCE THE RETURN IS READY FOR FILING, A COPY OF THE FINAL VERSION IS E-MAILED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES (AS DEFINED IN THE CURRENT GLOSSARY TO THE INSTRUCTIONS TO FORM 990), WHO ARE THEN REQUIRED TO ACKNOWLEDGE RECEIPT AND ADHERENCE TO THE RULES STATED IN THE POLICY. THE ABOVE-MENTIONED INDIVIDUALS HAVE A DUTY TO DISCLOSE THE EXISTENCE OF POTENTIAL FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OR TO ANY SPECIAL COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER SUCH DISCLOSURE, THE INTERESTED PERSON SHALL EXCUSE HIMSELF/HERSELF FROM THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS DISCUSSED AND VOTED UPON. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER, OR KEY EMPLOYEE HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM SUCH PERSON AND AFFORD SUCH PERSON THE OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF WARRANTED, THE BOARD OR COMMITTEE WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE CORPORATION ENDEAVORS TO ENSURE THAT ALL COMPENSATION ARRANGEMENTS AFFECTING INTERESTED PERSONS ARE OBJECTIVELY REASONABLE, BASED ON THE RELEVANT MARKET FOR PERSONS OF COMPARABLE SKILLS, TRAINING, EDUCATION, AND EXPERIENCE, AND PERFORMING SIMILAR DUTIES FOR COMPARABLE ORGANIZATIONS UNDER SIMILAR CONDITIONS AND CIRCUMSTANCES. THE CORPORATION SHALL CONSIDER AND GIVE DUE WEIGHT TO STUDIES PUBLISHED BY THIRD PARTIES REGARDING RATES OF COMPENSATION WHENEVER AND, TO THE EXTENT THAT, SUCH STUDIES ARE RELIABLE, COMPARABLE, AND AVAILABLE. COMPENSATION RATES FOR ALL NEWLY HIRED PERSONS AND RATE ADJUSTMENTS FOR EXISTING PERSONS, ARE REVIEWED BY THE DIRECTOR OF HR AND APPROVED BY SENIOR MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST -151,392.