2023-11-01T10:42:36-05:00 2023-06-30 521130974 ALBRIGHT CRUMBACKER MOUL & ITELL CPA'S 1110 PROFESSIONAL COURT SUITE 300 HAGERSTOWN MD 21740 990 2022-07-01 520607950 WASHINGTON COUNTY MUSEUM OF FINE ARTS WASH 3017395727 PO BOX 423 HAGERSTOWN MD 21741 DR GEORGE E MANGER PRESIDENT 3017395727 2023-10-25 1 DR GEORGE E MANGER XXX-XX-XXXX 0 R KERT SHIPWAY CPA P00349171 3017395300 2023-10-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR GEORGE E MANGER PO BOX 423 HAGERSTOWN MD 21741 5184705 0 X WWW.WCMFA.ORG X 1929 MD TO PROVIDE A VIBRANT PLACE FOR THE PRESENTATION AND EXPLORATION OF ART OF LASTING QUALITY FOR THE BENEFIT OF A DIVERSE PUBLIC THROUGH INTENTIONAL ART COLLECTING, LIVELY INTERPRETATION, DILIGENT PRESERVATION AND CARE, ACTIVE EDUCATIONAL PROGRAMS, AND OPPORTUNITIES FOR SOCIAL INTERACTION. 20 19 23 125 0 0 4439002 1202455 18220 33030 1368751 618799 107236 92749 5933209 1947033 0 0 0 0 786884 813444 0 0 281742 732563 983117 1519447 1796561 4413762 150472 25151271 26617365 6411 70131 25144860 26547234 X THE MISSION IS IMPLEMENTED THROUGH: INTENTIONAL ART COLLECTING IN THE FOCUS AREAS OF AMERICAN ART AND WORLD CULTURES, BARRIER FREE PUBLIC ACCESS AND FREE ADMISSION TO ART COLLECTIONS OF NATIONAL IMPORTANCE, VIGILANT PRESERVATION AND STEWARDSHIP OF ART,APPEALING EXHIBITIONS AND 0 0 275263 THE MISSION IS IMPLEMENTED THROUGH THE DEVELOPMENT, INTERPRETATION AND CARE OF ART COLLECTIONS; CREATION OF ORIGINAL AND EDUCATIONAL EXHIBITIONS; AND PRESENTATION OF INTERPRETIVE LECTURES, CONCERTS, ART INSTRUCTION AND OTHER PROGRAMS TO ENSURE THAT VISITORS GAIN A BETTER APPRECIATION AND UNDERSTANDING OF THE FINE ARTS. THE MUSEUM ACTIVELY COLLECTS WORKS OF ART IN THE FIELDS OF AMERICAN ART, WORLD CULTURES, AND ART OF THE REGION. ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS, ADMISSION TO THE MUSEUM IS FREE AND ITS COLLECTION INCLUDES OVER 6,500 WORKS OF ART. OVER EIGHTY-FIVE YEARS AGO, HAGERSTOWN NATIVE, ANNA BRUGH SINGER AND HER HUSBAND, NOTED AMERICAN IMPRESSIONIST PAINTER, WILLIAM HENRY SINGER, ESTABLISHED AN ART MUSEUM AND GAVE IT TO THE COMMUNITY WITH THE PROVISO THAT ADMISSION BE FREE IN PERPETUITY. THEIR LARGESSE AND THE GENEROSITY OF MANY SUBSEQUENT COLLECTORS BUILT A REMARKABLE ART COLLECTION IN WASHINGTON COUNTY. 668318 THE PRESENTATION OF ART COLLECTIONS, AND ASSOCIATED INTERPRETIVE ACTIVITIES REQUIRES THE MAINTENANCE OF A SPECIALIZED AND ARCHITECTURALLY SIGNIFICANT BUILDING AND GROUNDS. THE OPPORTUNITY FOR THE PUBLIC TO ENCOUNTER HIGHLY SIGNIFICANT WORKS OF ART IN A BEAUTIFUL SETTING, AND WITH SAFETY AND SECURITY ARE IMPORTANT VALUES OF THE WASHINGTON COUNTY MUSEUM OF FINE ARTS. THE WASHINGTON COUNTY MUSEUM OF FINE ARTS HAS AN ENDURING COMMITMENT TO ARTS EDUCATION AND TO THE SUPPORT OF REGIONAL ARTISTS. THE MUSEUM REGULARLY OFFERS STUDIO ART COURSES, ART HISTORICAL LECTURES, CONCERTS, AND EXHIBITIONS FROM ITS PERMANENT COLLECTION AND TRAVELING EXHIBITIONS. 258811 33030 LECTURES, CONCERTS, FAMILY FESTIVALS, WORKSHOPS, DOCENT TOURS AND ART CLASSES ARE PART OF THE ONGOING EDUCATIONAL ACTIVITIES AT THE MUSEUM. THE MUSEUM HAS OFFERED ART CLASSES SINCE ITS FOUNDING; EARLIEST INSTRUCTORS INCLUDED THOMAS DANAHER AND TONY CARNELLI, BOTH WORKS PROGRESS ADMINISTRATION (WPA) ARTISTS, AND MISS MARY HARTER, WHO, FROM THE FIRST DAY THE MUSEUM OPENED, TAUGHT THE SATURDAY CHILDREN'S PROGRAM FOR MORE THAN 30 YEARS. 88014 88014 1290406 1 1 0 0 0 0 1 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 23 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X SARAH HALL 3017395727 401 MUSEUM DRIVE HAGERSTOWN MD 21740 BRENT FEIGHT TRUSTEE 1.00 X 0 0 0 JUSTIN HARTINGS TRUSTEE 1.00 X 0 0 0 SARAH J HALL DIRECTOR 60.00 X X 120235 0 20259 SUSAN MILLS TRUSTEE 1.00 X 0 0 0 SUSAN PARKER SECRETARY 1.00 X X 0 0 0 ROGER FAIRBOURN IMMEDIATE PAST PREDISENT 1.00 X X 0 0 0 DENISE HUNT TRUSTEE 1.00 X 0 0 0 JOHN SCHNEBLY TRUSTEE 1.00 X 0 0 0 ASHLEY NOTABARTOLO TRUSTEE 1.00 X 0 0 0 ROYCE FADDIS SINGER SOCIETY PRESIDENT 1.00 X 0 0 0 THEODORE G REEDER TREASURER 1.00 X X 0 0 0 ALFRED E MARTIN TRUSTEE 1.00 X 0 0 0 KAREN SPESSARD TRUSTEE 1.00 X 0 0 0 GEORGE STONE TRUSTEE 1.00 X 0 0 0 NAN STEVENS TRUSTEE 1.00 X 0 0 0 JAMES HOLZAPFEL VICE PRESIDENT 1.00 X X 0 0 0 F CHRISTIAN WRIGHT IV TRUSTEE 1.00 X 0 0 0 GEORGE MANGER PRESIDENT 1.00 X X 0 0 0 ELEANOR LAKIN TRUSTEE 1.00 X 0 0 0 DR ROBERT STRAUCH TRUSTEE 1.00 X 0 0 0 120235 0 20259 1 0 0 0 COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 19182 CONSULTANT 214229 1 28342 525965 648148 1202455 ART SCHOOL FEES 611600 33030 33030 33030 319350 319350 3499606 3200157 299449 299449 299449 101275 19704 81571 81571 28989 17811 11178 11178 1947033 44208 0 700370 152023 132260 10642 9121 520682 452993 36448 31241 35245 30663 2467 2115 64712 56299 4530 3883 40782 35480 2855 2447 43107 43107 20580 17493 1852 1235 96062 96062 2385 2027 215 143 22644 19247 2038 1359 40356 33437 4367 2552 99365 92409 4969 1987 5816 4944 523 349 425 395 21 9 207423 191134 12179 4110 34993 32543 1750 700 CONSULTANT 214229 214229 EXHIBITS AND PROGRAMS 123926 123926 ART SCHOOL INSTRUCTION 21834 21834 YOUTH PROGRAMS 11928 11928 38044 31394 388 6262 1796561 1290406 224413 281742 166105 336289 320023 714809 3551046 2494489 13426 11517 32500 32500 9487163 4841270 4441680 4645893 15545688 17291298 1080803 1090570 25151271 26617365 2764 27113 38251 3647 4767 6411 70131 X 14772303 16269894 10372557 10277340 25144860 26547234 25151271 26617365 150472 1251902 0 X 0 1 X 1 0 X 998901 899360 890226 1047127 1202455 5038069 998901 899360 890226 1047127 1202455 5038069 244863 4793206 314002 360168 262663 341406 319350 1597589 6635658 192260 0.72230 0.74060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 1 1 4.00 1 X X X X 1 4894361 125000 581120 151565 5448916 5489933 90000 -587077 98495 4894361 4549630 940303 5489933 4438753 202171 91294 4549630 4027143 475610 64000 4438753 0 0 8649854 4587980 4061874 290346 251387 38959 546963 1903 545060 4645893 FIXED INCOME SECURITIES 3251060 F EQUITY SECURITIES 10961597 F MONEY MARKET 373967 F MUTUAL FUNDS 736776 F REAL ESTATE INVESTMENT FUNDS 409874 F US TREASURY OBLIGATIONS 1558024 F 17291298 CUSTODIAN ACCT-SINGER 4767 4767 X 3122678 1251902 1994 17811 1271707 1850971 96062 96062 1947033 1720304 1994 17811 19805 1700499 96062 96062 1796561 PART II, LINE 9: CONSERVATION EASEMENT IS PART OF THE TRUSTEE BUILDING COMMITTEE, EXECUTIVE DIRECTOR AND FACILITIES MANAGER RESPONSIBILITY. THE MUSEUM DOES NOT ACCOUNT FOR THE CONSERVATION EASEMENT IN ITS FINANCIAL STATEMENTS. PART III, LINE 1A: IN CONFORMITY WITH THE PRACTICES FOLLOWED BY MOST MUSEUMS, ART OBJECTS IN THE PERMANENT COLLECTION, WHICH HAVE BEEN PURCHASED OR DONATED SINCE THE MUSEUMS INCEPTION, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENT OF FINANCIAL POSITION, AS THEY ARE HELD IN THE PUBLIC TRUST AND FORM THE CORE OF THE MUSEUM'S PUBLIC SERVICE MISSION. 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. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR GAINS FROM INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. PART III, LINE 4: THE MUSEUM HOLDS FINE AND DECORATIVE ARTS IN THE PUBLIC'S TRUST TO FULFILL ITS MISSION TO COLLECT, PRESERVE, INTERPRET, AND EXHIBIT ART OF LASTING QUALITY FOR THE CITIZENS OF HAGERSTOWN, WASHINGTON COUNTY, AND THE SURROUNDING REGION. PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR A VARIETY OF PURPOSES DEPENDING ON THE NATURE OF THE FUNDS AS EITHER RESTRICTED BY THE DONOR FOR A SPECIFIC TIME OR PURPOSE, OR TO BE HELD IN PERPETUITY PER A DONOR'S INSTRUCTION. ALL FUNDS ARE USED TO FUTHER THE MUSEUM'S STATED MISSION. PART X, LINE 2: THE MUSEUM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MUSEUM COMPLIES WITH ASC 740-10 INCOME TAXES, WHICH ESTABLISHES A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT OF A TAX POSITION CAN BE RECOGNIZED. UNDER ASC 740-10, A TAX POSITION INCLUDES, AMONG OTHER THINGS, (A) A DECISION NOT TO FILE A TAX RETURN, (B) AN ALLOCATION OR A SHIFT OF INCOME BETWEEN JURISDICTIONS, (C) THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME IN A TAX RETURN, (D) A DECISION TO CLASSIFY A TRANSACTION, ENTITY, OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT, AND (E) AN ENTITY'S STATUS, INCLUDING ITS STATUS AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. BASED ON ITS INTERPRETATION OF THE REQUIREMENTS OF ASC 740-10, MANAGEMENT BELIEVES THAT THE MUSEUM HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE. MANAGEMENT BELIEVES THAT THE MUSEUM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XI LINE 2D OTHER ADJUSTMENTS DIRECT EXPENSES RELATED TO THE GIFT SHOP ARE DEDUCTED FROM REVENUE ON THE 990, BUT INCLUDED AS AN EXPENSE ON THE FINANCIAL STATEMENTS. GALA 41367 41367 6356 TREASURE SALE 41603 41603 5592 1 18305 18305 7756 101275 101275 19704 19704 81571 X 120 N/A 0 1 0 PART I, LINE 33: IN CONFORMITY WITH THE PRACTICES FOLLOWED BY MOST MUSEUMS, ART OBJECTS IN THE PERMANENT COLLECTION, WHICH HAVE BEEN PURCHASED OR DONATED SINCE THE MUSEUMS INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PROGRAMS DEVELOPED TO REACH DIVERSE AUDIENCES INCLUDING ASPIRING AND PRACTICING ARTISTS; STUDENTS, EDUCATORS AND SCHOLARS; ART COLLECTORS AND PATRONS; AS WELL AS NON-ARTISTS AND PEOPLE WITH VARIED INTERESTS, LIVELY AND INTERACTIVE INTERPRETATION OF COLLECTIONS AND LOANED WORKS OF ART, INCLUDING BOTH ON-SITE AND OFF-SITE/ONLINE EDUCATIONAL MEANS AND MATERIALS/TOOLS/PLATFORMS, PUBLIC EVENTS, LECTURES, CONCERTS, ART INSTRUCTION AND OTHER PROGRAMS DESIGNED TO CONNECT PEOPLE TO ART, OPPORTUNITIES TO PARTICIPATE IN ARTISTIC INTEREST GROUPS THROUGH THE MUSEUM,OPPORTUNITIES FOR INDIVIDUALS AND GROUPS WITH SPECIAL NEEDS TO PARTICIPATE AND ENJOY THE MUSEUM'S RESOURCES. THE MUSEUM PROMOTES AND EXEMPLIFIES A COMMITMENT TO DIVERSITY, EQUITY, ACCESS, AND INCLUSION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES AND PRESENTED TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF TRUSETTS FILL OUT CONFLICT OF INTEREST FORMS EACH JULY/AUGUST FORM 990, PART VI, SECTION B, LINE 15A ANNUAL REVEIWS OF THE EXECUTIVE DIRECTOR ARE HELD WITH THE PRESIDENT AND THE EXECUTIVE COMMITTEE OF THE BOARD. COMPENSATION IS DETERMINED BY COMPARISON WITH EXECUTIVE RENUMERATION OF FINE ARTS MUSEUMS IN THE REGION OF COMPARABLE SIZE, QUALITY, COLLECTIONS, AND ASSETS. FORM 990, PART VI, SECTION C, LINE 19 THE MUSEUM MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AUDITED FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.