2016-10-26T11:19:34-05:00 2016-04-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2015-05-01 440558499 THE WILLIAM ROCKHILL NELSON TRUST % TAMMY BLUHM WILL 8167511378 4525 OAK STREET KANSAS CITY MO 64111 SHIRLEY BUSH HELZBERG BOARD CHAIR 8167511378 2016-11-15 true Kevin Ensminger CPA P01310558 8162216300 2015 2017-02-10 21:41:12Z KAREN L CHRISTIANSEN COO 4525 OAK STREET KANSAS CITY MO 64111 1439355 false X WWW.NELSON-ATKINS.ORG X 1914 MO THE TRUST WAS CREATED FOR THE PURPOSE OF ACQUIRING WORKS OF ART TO BE EXHIBITED FOR THE DELECTATION & ENJOYMENT OF THE PUBLIC IN BUILDINGS PROVIDED FOR THAT PURPOSE. 2 2 0 2 0 0 0 0 0 2376178 1439355 0 0 2376178 1439355 0 1792373 0 0 0 0 0 0 0 1901644 233683 1901644 2026056 474534 -586701 65369605 62324150 0 718 65369605 62323432 THE TRUST WAS CREATED FOR THE PURPOSE OF ACQUIRING WORKS OF ART TO BE EXHIBITED FOR THE DELECTATION & ENJOYMENT OF THE PUBLIC IN BUILDINGS PROVIDED FOR THAT PURPOSE. false false 1792373 1792373 THE WILLIAM ROCKHILL NELSON TRUST PERIODICALLY REMITS AMOUNTS TO THE NELSON GALLERY FOUNDATION TO FUND CERTAIN OPERATING EXPENSES OF THE NELSON-ATKINS MUSEUM OF ART. 1792373 true false false false false false false true false true true true false true false false false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 4 0 true 0 false false false false false false false false false false X 2 2 false false false false false false false true true false false true true true true true true false false false X TAMMY BLUHM 8167510417 4525 OAK STREET KANSAS CITY MO 64111 X SHIRLEY BUSH HELZBERG BOARD CHAIR 1.0 3.0 X X 0 0 0 CHARLES SOSLAND TRUSTEE 1.0 1.0 X 0 0 0 DAVID L BOREN BOARD MEMBER 0.25 0.0 X 0 0 0 BERNADETTE GRAY-LITTLE BOARD MEMBER 0.25 0.0 X 0 0 0 TIMOTHY M WOLFE BOARD MEMBER 0.25 0.0 X 0 0 0 MICHAEL A MIDDLETON BOARD MEMBER 0.25 0.0 X 0 0 0 JULIAN ZUGAZAGOITIA OFFICER 0.25 35.0 X 0 413937 34137 KAREN CHRISTIANSEN OFFICER 0.25 35.0 X 0 294191 42401 0 708128 76538 0 false true false NONE 0 0 0 853409 853409 0 0 0 0 0 585946 585946 585946 585946 0 0 0 0 1439355 1439355 1792373 1792373 0 0 0 0 0 0 0 0 0 0 0 32068 32068 0 0 201615 201615 0 0 0 0 0 0 0 0 0 0 0 0 0 2026056 1792373 233683 0 2500040 2500040 2402740 2086957 0 0 52423 0 0 0 0 0 0 0 0 0 0 0 30000 30000 30000 19292502 17417252 19650564 17102593 0 0 0 0 21441336 23187308 65369605 62324150 0 718 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 718 X 0 0 26890119 22464401 38479486 39859031 65369605 62323432 65369605 62324150 X -586701 -3381241 921769 X X false true X true false X X X 1 THE NELSON GALLERY FOUNDATION 446012977 7 true 1792373 0 1 1792373 true false false false false false false false false false false false false false false false false SCHEDULE A, PART IV, SECTION B, LINE 1 ALL GOVERNANCE ACTIVITIES OCCUR BY ACTION OF A BOARD OF TRUSTEES MADE UP OF THE TWO TRUSTEES OF THE SUPPORTING ORGANIZATION AND THE (UP TO) EIGHTEEN TRUSTEES OF THE SUPPORTED ORGANIZATION. THE EXECUTIVE COMMITTEE OF THIS FULL BOARD IS MADE UP OF EQUAL MEMBERS OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS' TRUSTEES. ALL STAFF ARE EMPLOYED BY THE SUPPORTED ORGANIZATION AND ALL LONG TERM FUNDS OF THE SUPPORTING ORGANIZATION ARE POOLED WITH THE FUNDS OF THE SUPPORTED ORGANIZATION FOR INVESTMENT PURPOSES. X X X X false 37825302 -2441619 1792373 191728 33399582 37626773 2068696 1752286 117881 37825302 35872444 3587841 1714840 118672 37626773 33750658 3947599 1717544 108269 35872444 35511094 53200 1696609 117027 33750658 0.32700 0.67300 true false 30000 30000 30000 ALTERNATIVE INVESTMENTS 17102593 F 17102593 TRUSTS HELD BY OTHERS 23187308 23187308 SCHEDULE D, PART III, LINE 1A IN CONFORMITY WITH ACCOUNTING POLICIES GENERALLY FOLLOWED BY ART MUSEUMS, THE COLLECTIONS THAT WERE ACQUIRED THROUGH PURCHASES BY THE BOARD OF TRUSTEES AND CONTRIBUTIONS SINCE THE INCEPTION ARE NOT RECOGNIZED AS ASSETS ON THE COMBINED 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 OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE COMBINED FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. SCHEDULE D, PART III, LINE 4 COLLECTION - THE WILLIAM ROCKHILL NELSON TRUST OWNS A PORTION OF THE ENCYCLOPEDIC COLLECTION OF ART DISPLAYED, CONSERVED AND STORED BY THE NELSON GALLERY FOUNDATION. THE WILLIAM ROCKHILL NELSON TRUST OPERATES SOLELY TO SUPPORT THE NELSON GALLERY FOUNDATION AND ITS WORK TO MAKE THE COLLECTION ACCESSIBLE TO THE PUBLIC. SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS - ENDOWMENTS ARE IN PLACE TO SUPPORT THE ACQUISITIONS OF ART AND THE MAINTENANCE OF THE COLLECTION AND EDUCATION EFFORTS SURROUNDING THE COLLECTION AS PROVIDED BY THE NELSON GALLERY FOUNDATION. SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS DISCLOSURE - MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true THE NELSON GALLERY FOUNDATION 4525 OAK STREET KANSAS CITY MO 64111 446012977 501(C)(3) 1792373 GENERAL SUPPORT 1 SCHEDULE I, PART I, LINE 2 SUPPORT PROVIDED TO THE NELSON GALLERY FOUNDATION IS BASED ON PREDETERMINED PROVISIONS IN THE AGREEMENT BETWEEN THE TRUST AND FOUNDATION. THE PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IS BASED ON THOSE PROVISIONS. NO GRANTS ARE MADE TO OUTSIDE ORGANIZATIONS. false false false false false false false false false JULIAN ZUGAZAGOITIA OFFICER 0 402174 0 0 0 11763 0 17258 0 16879 0 448074 KAREN CHRISTIANSEN OFFICER 0 292638 0 0 0 1553 0 36114 0 6287 0 336592 SCHEDULE J, PART I, LINE 3 JULIAN ZUGAZAGOITIA AND KAREN CHRISTIANSEN ARE COMPENSATED BY THE NELSON GALLERY FOUNDATION, A RELATED ORGANIZATION. THE FOUNDATION USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATIONS AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO DETERMINE COMPENSATION. FORM 990, PART VI, LINE 1A THE GOVERNING DOCUMENT OF THE WILLAM ROCKHILL NELSON TRUST (THE TRUST) NAMES THE PRESIDENTS OF THE UNIVERSITY OF KANSAS, THE UNIVERSITY OF OKLAHOMA, AND THE UNIVERSITY OF MISSOURI AS BOARD MEMBERS. IT IS THE RESPONSIBILITY OF THIS BOARD TO APPOINT THE UNIVERSITY TRUSTEES OF THE ORGANIZATION. THE UNIVERSITY TRUSTEES CARRY OUT THE BUSINESS OF THE TRUST AND PARTICIPATE ON THE LARGER BOARD OF THE NELSON GALLERY FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990- INITIAL COMPILATION OF THE INFORMATION FOR THE RETURN IS COMPLETED BY FINANCE DEPARTMENT STAFF WITH REVIEW BY THE DIRECTOR, FINANCE AND SUBSEQUENT REVIEW BY THE CHIEF OPERATING OFFICER PRIOR TO TRANSMISSION TO THE ACCOUNTING FIRM FOR RETURN PREPARATION. UPON RECEIPT OF THE COMPLETED RETURN AND REVIEW BY THE DIRECTOR, FINANCE, THE RETURN WILL BE PROVIDED TO THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, AUDIT COMMITTEE AND TO ALL TRUSTEES FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY - THE CONFLICT OF INTEREST POLICY REQUIRES THE COMPLETION OF A WRITTEN QUESTIONNAIRE BY EACH TRUSTEE, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWER AND KEY EMPLOYEES, ON AN ANNUAL BASIS. THE QUESTIONNAIRE ADDRESSES EACH INDIVIDUAL'S ACKNOWLEDGEMENT OF THE RECEIPT OF THE CODE OF CONDUCT AND THE CONFLICT OF INTEREST POLICY AND THEIR COMPLIANCE WITH IT, ALONG WITH REQUIRING RESPONSES TO DETAILED QUESTIONS RELATED TO SPECIFIC AREAS THAT COULD RAISE A CONFLICT. THE BOARD CHAIR OF THE BOARD OF TRUSTEES WOULD REVIEW ANY IDENTIFIED CONFLICTS OF INTEREST AND DETERMINE WHETHER ANY FURTHER ACTION WOULD NEED TO OCCUR. FORM 990, PART VI, SECTION C, LINE 19 PROCESS FOR MAKING DOCUMENTS AVAILABLE TO THE PUBLIC - THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT GENERALLY MADE AVAILABLE TO THE PUBLIC. AUDITED FINANCIAL STATEMENTS FOR THE PRIOR YEAR ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCE - CHANGE IN NET ASSETS DUE TO ACQUISITIONS AND DISPOSITIONS OF ART AND LIBRARY COLLECTIONS (824,204) CHANGE IN VALUE OF TRUSTS HELD BY OTHERS 1,745,973 ----------- 921,769 FORM 990, PART XII, QUESTION 2C OVERSIGHT OR SELECTION PROCESS - THE AUDIT COMMITTEE OF THE NELSON GALLERY FOUNDATION IS RESPONSIBLE FOR ENGAGING THE AUDIT FIRM AND REVIEW OF THE DRAFT COMBINED AUDITED FINANCIAL STATEMENTS BEFORE ISSUANCE. THE NELSON GALLERY FOUNDATION 4525 OAK STREET KANSAS CITY MO 64111 446012977 ART MUSEUM MO 501(C)3 7 NA false THREE 100 BENEFICIAL TRUSTS PERPETUAL TRUST NA TRUST false true false false false false false false false false false false false true true true false false false