USHER MANSION HISTORICA FOUNDATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
USHER MANSION HISTORICA FOUNDATION (EIN 48-0874420)
Tax period
2020-06-01 to 2021-05-31
Filed
2022-05-19
IRS object ID
202211399349301541
Schema version
2020v4.0
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

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Return2022-05-19T12:17:38-07:00ReturnTs
Tax Period End2021-05-31TaxPeriodEndDt

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Preparer Firm EIN310965171PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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Business Name Line1Manley Burke LPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

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Address Line1225 W Court StAddressLine1Txt
CityCincinnatiCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
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Return Type990ReturnTypeCd
Tax Period Begin2020-06-01TaxPeriodBeginDt

Filer Filer

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EIN480874420EIN

Business Name BusinessName

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Business Name Line1Usher Mansion Historical FoundationBusinessNameLine1Txt
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Business Name ControlUSHEBusinessNameControlTxt
Phone5137636748PhoneNum

US Address USAddress

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Address Line11223 N Rock Road Suite E200AddressLine1Txt
CityWichitaCityNm
State AbbreviationKSStateAbbreviationCd
ZIP67206ZIPCd

Business Officer BusinessOfficerGrp

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PersonMD MichaelisPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2022-05-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

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Person FirstMDPersonFirstNm
Person LastMichaelisPersonLastNm
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SSN999009999SSN

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Preparer PersonJohn ChristopherPreparerPersonNm
PTINP01833277PTIN
Phone5137636748PhoneNum

Additional Filer Information AdditionalFilerInformation

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Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
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FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

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Address ChangeYes (X)AddressChangeInd

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Address Line11223 N Rock Road Suite E200AddressLine1Txt
CityWichitaCityNm
State AbbreviationKSStateAbbreviationCd
ZIP67206ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$253,205GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateKSLegalDomicileStateCd
Activity Or MissionRenovation of certified historic structure.ActivityOrMissionDesc
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Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
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CY Contributions Grants$300CYContributionsGrantsAmt
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CY Investment Income$252,905CYInvestmentIncomeAmt
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PY Total Revenue$253,814PYTotalRevenueAmt
CY Total Revenue$253,205CYTotalRevenueAmt
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CY Other Expenses$856CYOtherExpensesAmt
PY Total Expenses$655PYTotalExpensesAmt
CY Total Expenses$856CYTotalExpensesAmt
PY Revenues Less Expenses$253,159PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$252,349CYRevenuesLessExpensesAmt
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Total Liabilities EOY$0TotalLiabilitiesEOYAmt
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MissionPromote the appreciation of history through the ongoing preservation and restoration of a historically and architecturally significant building and making it available for public viewing. The Foundation was organized to maintain and restore the John Palmer Usher House located at 1425 Tennessee St, Lawrence, KS, which is on the National Register of Historic Places.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescN/A - the Foundation did not issue any grants or similar during this accounting period.Desc
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
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Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

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Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

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Winn Halverhout
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FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$252,349ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$237,167OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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FieldValueIRS element (for citing)
Total Support$13,241TotalSupportAmt
Public Support CY1700.10950PublicSupportCY170Pct
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Facts And Circumstances TestCurrent Year Facts and Circumstances: Part II, Section C, Line 17a, Facts and Circumstances Test: In a determination letter issued by the Internal Revenue Service, the Usher Mansion Historical Foundation (UMHF) was determined to be a publicly supported organization based upon the facts and circumstances analysis prescribed under Treasury Regulations. UMHF continues to satisfy the "facts and circumstances" analysis prescribed under Treasury Regulations ("Regs") 1.170A-9(f)(3). Attraction of Public Support:UMHF continues to conduct an ongoing fundraising program, which has resulted in contributions being received from a wide variety of sources. In 2014-2015 UMHF held a robust fundraising campaign, which was quite successful Due to the success, contribution amounts have been more limited during the last five tax years. UMHF continues to seek funding sources, both those who have contributed in the past and potential new sources of support. Thus, satisfying Regs. 1.170A-9(f)(3)(ii). Ten-Percent Support Limitation: UMHF has always received in excess of 10% of its total support via public support. In fact, UMHF has consistently met the 33 1/3 percent support test throughout its existence. Furthermore, UMHF's investment income has increased recently due to the robust fundraising campaign in 2014-2015. These funds were originally contributed by the general public. Thus, while investment income has increased, the source of the funds is still via the general public, satisfying Regs. 1.170A-9(f)(3)(i). Participation of the General Public. UMHF's mission is to promote the appreciation of history through the ongoing preservation and restoration of a historically and architecturally significant building and making it available for public viewing. UMHF was organized to maintain and restore the John Palmer Usher House located at 1425 Tennessee St, Lawrence, KS, which is on the National Register of Historic Places. UMHF makes the house available to the public for viewing in furtherance of its mission, as discussed in Regs. 1.170A-9(f)(3)(iii)(D).FactsAndCircumstancesTestTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of MeetingsLimited business occurs during the Foundation's meetings due to the Foundation's limited mission. Thus, meetings are informal and infrequent.
Form 990, Part VI, Line 11b: Form 990 Review ProcessEach officer and director of the Foundation is provided a draft copy of the Foundation's Form 990 for their review and commentary before filing with the IRS.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableThe Foundation's governing documents are available upon request from the Foundation and available from the Kansas Secretary of State. The Foundation's financial are available upon request and also available on third party websites.
Other Changes In Net Assets Or Fund Balances - Other DecreasesLoan payment from a related organization recorded as income = -$237167
Reasonable cause statementThe Foundation's 2020 Form 990 was filed via paper and on time. However, the Foundation received a notice from the IRS that it is now required to e-file its 990, despite prior instructions from an IRS agent that paper filing was still available to smaller organizations, such as the Foundation. The Foundation is now e-filing its 990 to comply with current e-filing requirements. The 990 was filed on time, but is now being filed late due to reasonable cause and not willful neglect.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

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BTP Fraternity Alpha Nu Chapter
1425 Tennessee StLawrenceKS66044480139050Social & RecreationalKS501(c)(7)Nofalse
Alpha Nu Educational Foundation
6017 W 89th TerraceOverland ParkKS66207486115179Charitable & EducationKS501(c)(3)Nofalse7
Alpha Nu Beta Theta Pi House Association
15322 E Windham CirWichitaKS67230486113113Social & RecreationalKS501(c)(7)Nofalse
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Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
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Transactions Related Org TransactionsRelatedOrgGrp

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Business Name Line1Alpha Nu Beta Theta Pi House AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypesTransactionTypeTxt
Involved$237,167InvolvedAmt
Method Of Amount DeterminationActualMethodOfAmountDeterminationTxt

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationThe Foundation's 2020 Form 990 was filed via paper and on time. However, the Foundation received a notice from the IRS that it is now required to e-file its 990, despite prior instructions from an IRS agent that paper filing was still available to smaller organizations, such as the Foundation. The Foundation is now e-filing its 990 to comply with current e-filing requirements. The 990 was filed on time, but is now being filed late due to reasonable cause and not willful neglect.ExplanationTxt

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