2016-10-18T13:28:00-05:00 2015-12-31 141611276 ALEXANDER EDWARDS AND COMPANY 47 DOCK ST PLATTSBURGH NY 12901 990 2015-01-01 141552377 CLINTON COUNTY HISTORICAL ASSOC CLIN 5185610340 98 OHIO AVE PLATTSBURGH NY 12903 WILLIAM LAUNDRY TREASURER 5185610340 2016-10-18 true ALEXANDER C EDWARDS P00296334 5185631600 2016-10-18 2015 2017-02-10 21:41:12Z HELEN NERSKA 98 OHIO AVE PLATTSBURGH NY 12903 88305 false X CLINTONCOUNTYHISTORICAL.ORG X 1945 NY HISTORICAL ASSOCIATION AND MUSEUM, & STEWARDSHIP OF THE BLUFF POINT LIGHTHOUSE 15 15 1 50 0 66786 64935 3067 4091 1364 1971 6419 7685 77636 78682 150 0 0 43021 47575 0 9710 53768 44780 96939 92355 -19303 -13673 663962 649439 3617 2767 660345 646672 X HISTORICAL ASSOCIATION & MUSEUM AND ALSO STEWARD OF THE BLUFF POINT LIGHTHOUSE. false false 55471 MAINTENANCE OF A HISTORICAL MUSEUM COLLECTIONS AND THE BUILDING, RUNNING OF A MUSEUM WITH ASSOCIATED OVERHEAD. MUSEUM OPEN 200 DAYS A YEAR AT MINIMAL COST TO THE PUBLIC. 1811 4091 HISTORICAL LECTURES AND PROGRAMS, VOLUNTEER LABOR, COSTS ARE MINIMAL, AND THE STEWARDSHIP OF THE BLUFF POINT LIGHTHOUSE. ( LIGHTHOUSE DONATIONS WERE 1000) 2026 ACCA PROGRAM SPONSORSHIP-(ADIRONDACK COAST CULTURAL ALLIANCE), COORDINATION AND PROMOTION OF MUSEUMS AND RELATED NONPROFITS IN THE NORTH COUNTRY- ESPECIALLY JUNE "MUSEUM DAYS". (ACCA DONATIONS RECEIVED WERE 2600.) ALL OTHER MUSEUM AND ASSOC. FUNCTIONS, EXEMPT 59308 true false false false false false true true false false true false false false true false false false false false false false false false false false false false false false false false false false false false true false false true false false false false false false false true 4 0 false 1 true false false false false false false X 15 15 false false false false true true false true true false false true true true true false false true false false X X X WILLIAM LAUNDRY TREAS 5185610340 98 OHIO AVE PLATTSBURGH NY 12903 X JULIA DOWD TRUSTEE 5.00 X 0 0 0 GERI FAVREAU VICE PRESIDE 20.00 X X 0 0 0 ADAM CROSLEY TRUSTEE 1.00 X 0 0 0 JAN COUTURE SECRETARY 10.00 X X 0 0 0 TIM KONANAN TRUSTEE 1.00 X 0 0 0 HEIDI DENNIS TRUSTEE 1.00 X 0 0 0 WILLIAM ROWE III TRUSTEE 1.00 X 0 0 0 MARY NICKNISH TRUSTEE 5.00 X 0 0 0 JOSEPH CONGELOSI TRUSTEE 1.00 X 0 0 0 JAMES BAILEY TRUSTEE 4.00 X 0 0 0 HELEN NERSKA PRESIDENT 25.00 X X 0 0 0 WILLIAM LAUNDRY TREASURER 5.00 X X 0 0 0 JOHN CROTTY TRUSTEE 1.00 X 0 0 0 BERNARD BASSETT TRUSTEE 1.00 X 0 0 0 JULES LAPOINT TRUSTEE 1.00 X 0 0 0 false false false 11200 26623 27112 64935 MUSEUM ADMISSION FEES 1245 1245 YOUTH CAMPS REGISTRATION FEES 1235 1235 TOURING INCOME 1121 1121 BATTLE PLATTSBURGH FEES 390 390 JEAN ARTHUR EVENT INCOME 100 100 4091 1971 1971 4660 3095 1565 12520 6528 5992 5992 ACCA COLORING BK SALES 69 69 MISC INCOME 59 59 128 78682 4091 8091 39492 19746 11848 7898 4925 2462 1478 985 3158 1579 947 632 3501 3501 2403 584 1624 195 959 959 7472 7472 57 57 12046 12046 9080 4015 5065 LOCAL HERITAGE GRANT EXP 2500 2500 PROG-CW ENLISTEES BOOK 2200 2200 PORCH GRANT EXPENSES 983 983 EQUIP- COMPUTER PURCHASES 937 937 2642 1226 1416 92355 59308 23337 9710 1607 11621 315665 302637 2800 1725 40 637 7700 8800 8151 8066 415216 99264 327998 315952 1 1 663962 649439 1809 1128 1808 1639 3617 2767 X 609197 589724 51148 56948 660345 646672 663962 649439 -13673 X X true X false true false X 52023 54662 59463 66786 64935 297869 52023 54662 59463 66786 64935 297869 297869 5437 2304 1746 1364 1971 12822 2588 3595 5135 9486 12052 32856 343547 8751 0.86700 0.93910 X PART II, LINE 10 MISC REIMB ETC 199 PROGRAM SERVICE REVENUES 14,220 INVENTORY NET SALES PROFITS 15,446 FUNDRAISER EVENTS 2,991 X 1 1 1 false 2.00 X X X X true 76100 76100 282487 70282 212205 56629 28982 27647 315952 ACCRUED VACATION 950 ACCRUED PAYROLL 450 SALES TAX COLLECTED 239 PAYROLL WITHHOLDING 1639 SCHEDULE D, PAGE 1, PART II, LINE 9 THE EASEMENT IS NOT DESCRIBED IN FINANCIALS. ANY EXPENSES RELATED TO BLUFF POINT LIGHTHOUSE, ON VALCOUR ISLAND, A PROPERTY OF THE HISTORIC REGISTER, ARE SHOWN AS SPENDING OF RESTRICTED FUNDS. THE STATE HAS TAKEN OVER RESPONSIBILITY FOR MAJOR MAINTENANCE AND INSURANCES. THE EASEMENT GIFT OCCURRED IN 1986 AND THE CO-OWNER OF THE LAND UNDER THE DEED/EASEMENT IS THE STATE OF NEW YORK, NOT A PRIVATE INDIVIDUAL. SCHEDULE D, PAGE 1, PART III, LINE 1A AS ALLOWED UNDER GAAP, A REPORTING OPTION IS TO NOT RECORD COLLECTIONS IN FINANCIAL STATEMENTS AS ASSETS. ALTHOUGH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE RECOGNITION OF CONTRIBUTIONS OF TANGIBLE ASSETS AT THEIR FAIR VALUE AT DATE OF RECEIPT, SOP 78-10 PERMITS AN EXCEPTION. PARAGRAPH 114 OF SOP 78-10 SAYS THE ". . . CONTRIBUTED VALUE OF CURRENT- PERIOD ACCESSIONS . . . SHOULD BE DISCLOSED IN THE FINANCIAL STATEMENTS." SOP 78-10 HAS BEEN INTERPRETED AS ALLOWING DISCLOSURE AS AN ALTERNATIVE TO RECOGNITION OF REVENUES IN FINANCIAL STATEMENTS OF MUSEUMS, ART GALLERIES, BOTANICAL GARDENS, LIBRARIES, AND SIMILAR ENTITIES THAT RECEIVE CONTRIBUTIONS OF PROPERTY FOR THEIR "INEXHAUSTIBLE COLLECTIONS." SCHEDULE D, PAGE 2, PART III, LINE 4 THE ASSOCIATION'S COLLECTIONS ARE COMPRISED OF MORE THAN 10,000 ARTIFACTS INCLUDING TEXTILES, GLASSWARE, ART, DOCUMENTS, PHOTOGRAPHS AND MORE THAN 20,000 GLASS PLATE NEGATIVES RELATED TO CLINTON COUNTY AND THE HISTORY OF THE NORTH COUNTRY. THE COLLECTIONS ARE MAINTAINED FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FOR FINANCIAL GAIN . (THE MUSEUM SOMETIMES ACCEPTS GIFTS OF COLLECTIBLE TYPE ITEMS AND BOOKS FOR RESALE AS A FUNDRAISING METHOD. THE DOLLAR AMOUNT IS INSIGNIFICANT.) TPC LANDSCAPING (AND PLOWING) TPC LANDSCAPING SON OF DIRECTOR 100 MOWING, PLOWING false X 1 MULTIPLE ITEMS X 1 MULTIPLE ITEMS X 1 MULTIPLE ITEMS X 1 MULTIPLE ITEMS false true false SCHEDULE M, PAGE 1, PART I, LINE 33 CONTRIBUTIONS OF ARTIFACTS ARE NOT REVENUE AS ALLOWED UNDER GAAP STANDARDS. DOLLAR AMOUNTS ARE NOT ASSIGNED TO ITEMS RECEIVED, ON STATEMENTS "MUSEUM COLLECTIONS" SHOWN AT 1.00 AMOUNT. CCHA RECEIVES MULTIPLE SMALL NON-CASH GIFTS OF HISTORICAL ARTIFACTS EACH YEAR, WHICH ARE ITEMS OF HISTORICAL VALUE FOR OUR MUSEUM. ITEMS ARE GENERALLY NOT ACCEPTED UNLESS EXPECTED TO BE RETAINED BY THE MUSEUM FOR MUSEUM USES AS COLLECTIONS OR FOR EDUCATIONAL PURPOSES. WHEN ACCEPTED FOR SALE TO RAISE FUNDS, THOSE ACCEPTED ITEMS GENERALLY FALL UNDER THE TYPE OF ITEM THAT COULD BE USED AND COULD GO INTO COLLECTIONS, OR LIBRARY. THERE IS A RECAPTURE OF TAX BENEFITS IF CCHA DISPOSES OF RELATED-USE TANGIBLE PERSONAL PROPERTY WITHIN THREE YEARS OF THE GIFT. RECAPTURE APPLIES TO RELATED-USE APPRECIATED TANGIBLE PERSONAL PROPERTY FOR WHICH A DEDUCTION OF MORE THAN 5,000 IS CLAIMED. IN EFFECT, THERE IS A THREE YEAR HOLDING PERIOD FOR TANGIBLE PERSONAL PROPERTY VALUED OVER 5,000 THAT IS CLAIMED TO BE USED FOR A RELATED USE. IF THE PROPERTY IS SOLD IN THE FIRST YEAR, THE CHARITABLE DEDUCTION IS REDUCED TO BASIS. SEC. 170(E)(1)(B)(I). IF THE PROPERTY IS SOLD AFTER THE FIRST YEAR AND WITHIN THREE YEARS OF THE GIFT DATE, THE DONOR WILL INCLUDE IN TAXABLE INCOME THE DIFFERENCE BETWEEN THE BASIS AND THE CLAIMED DEDUCTION. SEC. 170(E)(7)(A). NO GIFTS OF THIS TYPE ARE ALLOWED TO OCCUR UNLESS VALUED AT 1,000 OR LESS, AND THOSE GIFTS OF 1,000 OR LESS HAPPEN ONLY INFREQUENTLY. FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER MUSEUM AND ASSOC. FUNCTIONS, EXEMPT FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A ELECTIONS TO THE BOARD OF TRUSTEES OCCUR EACH YEAR FOR A 3 YEAR TERM. OPEN POSITIONS THAT OCCUR DURING THE YEAR ARE FILLED BY A VOTE OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B SUBCOMMITTEE OF THE FULL BOARD REVIEWS THE 990 BEFORE FILING, AND REPORTS BACK TO THE FULL BOARD BEFORE THE RETURN IS FILED. PRESIDENT AND TREASURER ARE PART OF THAT SUBCOMMITTEE. COPIES OF 990 ARE AVAILABLE FOR BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS ARE DISCLOSED AT BOARD MEETING IF THEY OCCUR, POLICY REVIEWED AND REINFORCED ONCE A A YEAR. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMMITTEE MEETS AND REVIEWS ALL COMPENSATION POLICIES YEARLY. FORM 990, PAGE 6, PART VI, LINE 19 AUDIT AND 990 AVAILABLE UPON REQUEST, AS ARE POLICIES. 990 IS AVAILABLE THROUGH GUIDESTAR ONLINE FORM 990, PAGE 12, PART XII, LINE 2C 2013 AND EARLIER YEARS WERE AUDITED. CURRENT PROCESS IS A TWO YEAR STATEMENT REVIEW EVERY OTHER YEAR, STILL SUPERVISED BY COMMITTEE.