2020-08-14T07:34:54-05:00 2019-09-30 131639826 EISNERAMPER LLP 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2018-10-01 232773714 MUSEUM OF THE AMERICAN REVOLUTION MUSE 8777401776 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 R SCOTT STEPHENSON PRES & CEO 8777401776 2020-08-11 1 HELEN M MARTIN P01330899 2158818800 64.238.150.4 2020-08-11 11:49:30 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0EDE4F5BE59FB99924CAAEE7408372872BC47088 2018 2020-09-23 17:36:50Z R SCOTT STEPHENSON 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 19305854 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. 24 24 196 100 0 0 16914943 5377340 5465902 4712979 644219 310950 2900 22790 23027964 10424059 0 0 0 0 6620719 6559913 150930 93995 1789967 10658194 11066007 17429843 17719915 5598121 -7295856 147765780 141045479 2234632 2103421 145531148 138942058 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 14696156 4737619 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 LIBERTY, EQUALITY, AND SELF-GOVERNMENT THROUGH ITS GALLERIES, PROGRAMS, AND BY OFFERING ON- AND OFF-SITE LEARNING OPPORTUNITIES FOR BROAD AUDIENCES INCLUDING STUDENTS, TEACHERS, AND THE GENERAL PUBLIC. THROUGH THE MUSEUM'S UNMATCHED COLLECTION, IMMERSIVE GALLERIES, POWERFUL THEATER EXPERIENCES, AND INTERACTIVE ELEMENTS, VISITORS TO THE MUSEUM GAIN A DEEPER APPRECIATION FOR HOW THIS NATION CAME TO BE AND FEEL INSPIRED TO CONSIDER THEIR ROLE IN ENSURING THAT THE PROMISE OF THE AMERICAN REVOLUTION ENDURES. LOCATED JUST STEPS AWAY FROM INDEPENDENCE HALL, THE MUSEUM SERVES AS A PORTAL TO THE REGION'S MANY REVOLUTIONARY SITES, SPARKING INTEREST, PROVIDING CONTEXT, AND ENCOURAGING EXPLORATION. THE MUSEUM, WHICH OPENED ON APRIL 19, 2017, IS A PRIVATE, NON-PROFIT, AND NON-PARTISAN ORGANIZATION. 14696156 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 64 0 1 196 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 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 MAUREEN O'RYAN 2152536731 101 SOUTH 3RD STREET PHILADELPHIA PA 19106 BENNETT LOMAX TREASURER 0.50 X X 0 0 0 BEVERLY M DUBOSE III VICE CHAIR 0.20 X X 0 0 0 JOHN AGLIALORO DIRECTOR 0.20 X 0 0 0 KAREN BUCHHOLZ DIRECTOR 0.20 X 0 0 0 DAVID C DARNELL DIRECTOR 0.20 X 0 0 0 MARTHA MCGEARY SNIDER VICE CHAIR 0.20 X X 0 0 0 H RICHARD DIETRICH III DIRECTOR 0.20 X 0 0 0 DANIEL DILELLA DIRECTOR 0.20 X 0 0 0 MARGARET PEGGY PACE DUCKETT DIRECTOR 0.20 X 0 0 0 ADRIAN R KING JR SECRETARY 0.50 X X 0 0 0 RAY HALBRITTER DIRECTOR 0.20 X 0 0 0 JANE KAMENSKY DIRECTOR 0.20 X 0 0 0 MARION T LANE DIRECTOR 0.20 X 0 0 0 PAUL LOCKHART DIRECTOR 0.20 X 0 0 0 ALAN B MILLER DIRECTOR 0.20 X 0 0 0 R SCOTT STEPHENSON PRESIDENT AND CEO (EFF. NOV. 2018) 40.00 X X 136453 0 13975 MORRIS W OFFIT DIRECTOR 0.50 X 0 0 0 JOHN P JUMPER CHAIRMAN (ACTING CEO THRU NOV. 2018) 0.50 X X 0 0 0 EDWARD G RENDELL DIRECTOR 0.20 X 0 0 0 STEPHEN SCHWAB DIRECTOR 0.20 X 0 0 0 WILL SCHWARTZ DIRECTOR 0.20 X 0 0 0 RICHARD VAGUE DIRECTOR 0.20 X 0 0 0 DAVID ACTON DIRECTOR 0.20 X 0 0 0 GORDON S WOOD DIRECTOR 0.20 X 0 0 0 MAUREEN O'RYAN CHIEF FINANCIAL OFFICER 40.00 X 112075 0 14240 ZEEANN MASON COO 40.00 X 206019 0 23998 KRISTIAN SMITH DIRECTOR OF DEVELOPMENT 40.00 X 111905 0 17944 JOHN MCDEVITT DIRECTOR OF OPERATIONS 40.00 X 132148 0 10455 CLAUDIA STOWERS VICE PRESIDENT OF ADVANCEMENT 40.00 X 207969 0 24212 SUE NICOL DIRECTOR OF HUMAN RESOURCE 40.00 X 120558 0 18709 CHRISTINE SPENCER DIRECTOR OF MARKETING 40.00 X 126442 0 20457 1153569 0 143990 10 0 1 0 MAYOSEITZ MEDIA 751 ARBOR WAY SUITE 130 BLUE BELL PA 19422 MEDIA MANAGEMENT 543748 ART GUILD INC 300 WOLF DRIVE WEST DEPTFORD NJ 08086 EXHIBIT FABRICATION AND INSTALLATION 211204 BRULEE CATERING 1406 SOUTH FRONT STREET PHILADELPHIA PA 19147 IN-HOUSE CATERER 162910 CONNER PRINTING INC 2977 DUTTON MILL ROAD ASTON PA 19014 PRINTING 124824 ELECTROSONIC INC DEPT CH 19029 PALATINE IL 60055 AV HARDWARE AND MAINTENANCE 115911 6 651368 4725972 93648 5377340 GENERAL ADMISSION 713990 3038561 3038561 GROUP SALES 713990 795951 795951 CAFE AND GIFT SHOP COMMISSIONS 713990 507504 507504 FACILITY RENTALS 713990 370963 370963 4712979 988533 988533 8204212 8881795 -677583 -677583 1850 -679433 OTHER REVENUE 900099 22790 22790 22790 10424059 4737619 0 309100 646813 205409 362187 79217 4776625 3759398 286217 731010 155893 110940 18249 26704 572352 420754 78011 73587 408230 315841 39994 52395 14012 14012 37281 37281 93995 93995 106607 106607 192261 136297 33475 22489 928194 928194 163147 114232 24882 24033 315131 229496 13898 71737 791612 752032 23748 15832 55407 15417 11553 28437 25712 18661 6203 848 6126139 6009775 69818 46546 180291 158543 19266 2482 EXHIBIT EXPENSES 727423 727423 COLLECTION EXP 422433 422433 DEVELOPMENT/FUNDRAISING 250301 2663 247638 MEMBERSHIP 200484 100242 100242 529572 268406 88391 172775 17719915 14696156 1233792 1789967 326335 1327972 1047721 100000 16253869 10540105 82626 76218 298442 297588 102896166 15607318 93062835 87288848 36693952 40918257 0 496491 147765780 141045479 1551595 1523678 683037 579743 2234632 2103421 X 126859463 125802693 16965957 11482711 1705728 1656654 145531148 138942058 147765780 141045479 X -7295856 710275 -3509 X X 0 1 X 1 0 X 29644772 39224953 41241511 16914943 5377340 132403519 29644772 39224953 41241511 16914943 5377340 132403519 40884359 91519160 68402 76446 140617 664338 988533 1938336 84776 62310 12533 2900 22790 185309 134527164 13679461 0.68030 0.61390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 34299136 5832275 800659 2507000 38425070 19392369 14943718 105359 1150004 34299136 1471563 17816827 103979 19392369 972155 433447 1471563 1000000 10500 -38345 972155 0.95690 0.04000 0.00310 0 0 1181291 1181291 73048023 5645045 67402978 744068 244570 499498 27922784 9717703 18205081 87288848 X 10114959 0 10114959 309100 309100 10424059 17613308 0 17613308 106607 106607 17719915 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, AMOUNTS FOR CERTAIN PURPOSES, INCLUDING AN OPERATING CASH RESERVE FUND OF $3,310,999 AS OF SEPTEMBER 30, 2019, WHICH IS TO FUND OPERATING DEFICITS, AND BOARD-DESIGNATED ENDOWMENTS AND RESERVES, WHICH ARE FOR LONG-TERM INVESTMENT TO FUND MOAR PROGRAMS. $500,000 AND $22,855 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, 2019 AND 2018, 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, 2019 OR 2018. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT INCOME 309,100. X X X X X X X 1 CDR FUNDRAISING GROUP 16900 SCIENCE DRIVE BOWIE MD 20715 RAISING FUNDS FOR MOAR VIA VARIOUS FUNDRAISING ACTIVITIES 0 144749 93093 51656 144749 93093 51656 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC X 0 0 X X X 1 0 0 0 0 0 0 0 0 R SCOTT STEPHENSON PRESIDENT AND CEO (EFF. NOV. 2018) 136453 0 0 0 0 0 5853 0 8122 0 150428 0 0 0 ZEEANN MASON COO 206019 0 0 0 0 0 9793 0 14205 0 230017 0 0 0 CLAUDIA STOWERS VICE PRESIDENT OF ADVANCEMENT 207969 0 0 0 0 0 10398 0 13814 0 232181 0 0 0 PART I, LINE 1A MOAR REIMBURSED THE FORMER MOAR PRESIDENT/CEO FOR DUES PAID TO THE UNION LEAGUE OF PHILADELPHIA, THROUGH THE TERMINATION OF HIS EMPLOYMENT IN MARCH 2018, IN THE AMOUNT OF $1,275 WHICH IS INCLUDED IN THE COMPENSATION REPORTED IN SCH J PART II. PART I, LINE 1B THERE WAS NO FORMAL WRITTEN POLICY, DUES WERE PAID DIRECTLY FROM UNION LEAGUE INVOICES. PART I, LINE 4A MICHAEL C. QUINN, PRESIDENT AND CEO FROM APRIL 2012 THROUGH MARCH 2018 RECEIVED A SEVERANCE EQUIVALENT TO TWO YEARS SALARY PLUS HEALTH BENEFITS FOR ONE YEAR. SEVERANCE PAYMENTS BEGAN NOVEMBER 2018. X 6 93648 HI/LOW DATE OF GIFT 0 1 0 FORM 990 - PAGE 1 - NAME CHANGE EFFECTIVE JAN 29, 2019, THE LEGAL NAME OF THE ORGANIZATION WAS CHANGED TO MUSEUM OF THE AMERICAN REVOLUTION FROM NATIONAL CENTER FOR THE AMERICAN REVOLUTION. THE AMENDMENT WAS ATTACHED TO THE 2017 RETURN. 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 -3,509. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.