2014-11-03T10:11:25-06:00 2013-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2013-01-01 042203829 LONGYEAR FOUNDATION LONG 6172789000 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 SANDRA J HOUSTON PRESIDENT AND EXECUTIVE DIRECTOR 6172789000 2014-10-31 1 THOMAS WASHBURN CPA P00537319 5083669100 2014-10-22 2013 2015-11-30 17:44:51Z SANDRA J HOUSTON 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 4457909 0 X WWW.LONGYEAR.ORG X 1933 MA TO ADVANCE UNDERSTANDING OF THE LIFE & WORK OF MARY BAKER EDDY, DISCOVERER OF CHRISTIAN SCIENCE. 7 7 45 2 2887 -2592 4940620 1824095 29072 32173 446942 512278 65181 51272 5481815 2419818 0 0 0 0 1839361 1960324 0 0 413029 1859242 1806620 3698603 3766944 1783212 -1347126 41740513 41357216 816843 767558 40923670 40589658 LONGYEAR FOUNDATION IS AN INDEPENDENT HISTORICAL MUSEUM DEDICATED TO ADVANCING THE UNDERSTANDING OF THE LIFE AND WORK OF MARY BAKER EDDY, THE DISCOVERER, FOUNDER, AND LEADER OF CHRISTIAN SCIENCE. 0 0 1569322 THE COLLECTION AND PRESERVATION OF LITERARY WORKS, ARTIFACTS, AND DOCUMENTS OF MARY BAKER EDDY, FOUNDER OF THE FIRST CHURCH OF CHRIST, SCIENTIST. 546668 83445 EVENTS, PROGRAMS AND PUBLICATIONS TO EDUCATE THE PUBLIC ABOUT THE LIFE OF MARY BAKER EDDY. 664495 THE PRESERVATION, MAINTENANCE AND EXHIBITING OF HISTORIC HOUSES ONCE OWNED AND OCCUPIED BY MARY BAKER EDDY. 2780485 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 29 0 45 1 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MI MN MS NY NM NJ NH NC ND SC RI PA OR OK OH WA VA UT TN WV WI MO X X SANDRA J HOUSTON PRESIDENT AND EXECUTIVE DIRECTOR 6172789000 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 H REID WAGSTAFF TRUSTEE AND VICE CHAIRMAN 6.00 X X 0 0 0 JUNE A AUSTIN FORMER TRUSTEE 5.00 X 0 0 0 V ELLEN WILLIAMS TRUSTEE AND CHAIRMAN 10.00 X X 0 0 0 ROBERT B LARSEN TRUSTEE 5.00 X 0 0 0 MARK C TURRENTINE FORMER TRUSTEE AND TREASURER 5.00 X X 0 0 0 GAIL HEWITT TRUSTEE AND TREASURER 10.00 X X 0 0 0 RICHARD L SAMPSON TRUSTEE 5.00 X 0 0 0 JAMES S ROSEBUSH TRUSTEE 5.00 X 0 0 0 ALICE M HUMMER TRUSTEE 5.00 X 0 0 0 SANDRA J HOUSTON PRES & EXECUTIVE DIRECTOR 45.00 X 125000 0 8254 JODY WILKINSON DIRECTOR OF DEVELOPMENT 45.00 X 103039 0 7093 STEVE HOWARD DIRECTOR CURATOR 36.00 X 105185 0 5000 333224 0 20347 3 0 0 0 SHAWMUT DESIGN & CONSTRUCTION 560 HARRISON AVE 2 BOSTON MA 02118 GC CONSTRUCTION 1039250 BLUE CODA INC 1035 CAMBRIDGE ST 4C CAMBRIDGE MA 02141 WEB MASTER 161725 AMS INC 800 SOUTH STREET SUITE 195 WALTHAM MA 02452 FINANCIAL, BUSINESS MGT. & ACCOUNTING 118440 3 82695 1741400 48272 1824095 PROGRAMS FEES 900099 32173 32173 32173 228438 2887 225551 2279909 1996069 283840 283840 283840 85661 42022 43639 43639 OTHER INCOME 900099 7633 7633 7633 2419818 83445 2887 509391 133254 92469 22603 18182 1492195 954851 350590 186754 48855 33902 8287 6666 169906 117902 28820 23184 116114 80575 19695 15844 25435 14243 11192 32970 32970 111294 81953 16999 12342 113442 72582 10832 30028 517006 476129 21871 19006 89948 12521 20606 56821 721358 678374 22998 19986 6537 3922 2615 PROGRAM EVENTS 126735 126735 PUBLICATIONS 25109 16790 8319 REGISTRATION AND OTHER 20083 3786 572 15725 COLLECTION EXPENSE 13751 13751 2952 2780 172 3766944 2780485 573430 413029 2904403 701053 936100 1929894 1699243 329371 127500 102894 40482 67111 25201944 7872447 16554741 17329497 2579707 6208904 15611824 13440499 1286513 1247993 41740513 41357216 306390 272555 510453 495003 816843 767558 X 27243203 27031192 12778906 12636195 901561 922271 40923670 40589658 41740513 41357216 X -1347126 148799 864315 X X 0 1 X 1 0 X 3471894 3450482 5038720 4940620 1824095 18725811 3471894 3450482 5038720 4940620 1824095 18725811 8369099 10356712 286513 119993 128714 260280 228438 1023938 -2829 1454 3546 142 2887 5200 14921 8358 5025 8237 7633 44174 19799123 790447 0.52310 0.55610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 5732755 20710 574690 268071 6060084 5220590 79716 695066 262617 5732755 5666165 17330 199155 263750 5220590 5236530 60400 668543 299308 5666165 4807178 15000 727453 313101 5236530 0.93180 0.06820 1 1 1 1948454 1948454 6172247 1009520 5162727 10671496 3980307 6691189 1560515 1118323 442192 4849232 1764297 3084935 17329497 BENEFICIAL INTEREST IN PERPETUAL ENDOWMENT TRUSTS 11325461 F INVESTMENT PARTNERSHIPS 659038 F ASSETS HELD FOR SPLIT-INTEREST AGREEMENTS 1456000 F 13440499 OBLIGATIONS UNDER SPLIT-INTEREST AGREEMENTS 495003 495003 X 3474954 148799 906337 1055136 2419818 0 2419818 3916664 149720 149720 3766944 0 3766944 PART III, LINE 4: THE FOUNDATION'S COLLECTIONS CONSIST OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, INCLUDING ORIGINAL DOCUMENTS, PHOTOGRAPHS, BOOKS, OBJECTS AND PAINTINGS. EACH ITEM IS CATALOGED FOR EDUCATION, RESEARCH, AND CULTURAL PURPOSES, AND ACTIVITIES CONCERNING CARE, APPROPRIATENESS TO LONGYEAR'S MISSION, VERIFICATION OF EXISTENCE AND ASSESSMENT OF CONDITION ARE PERFORMED AS REGULAR PROCESSES. PART V, LINE 4: THE FOUNDATION'S ENDOWMENTS CONSIST OF BOARD-DESIGNATED ENDOWMENTS AND TRUE ENDOWMENTS RESTRICTED BY DONORS AGAINST ANY EXPENDITURES OF PRINCIPAL. ANNUAL DISTRIBUTIONS ARE MADE AVAILABLE TO SUPPORT THE ANNUAL OPERATING BUDGET BASED ON THE SPENDING POLICIES OF THE RESPECTIVE ENDOWMENT AGREEMENTS. PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2013. THE FOUNDATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 42,022. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT TRUSTS 718,234. CHANGE IN VALUE OF SPLIT AGREEMENTS 146,081. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 42,022. AFFILIATE EXPENSES 107,698. X 1 17346 ESTIMATES BY MANAGEMENT X 1 30926 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND THE AUDIT COMMITTEE, AND FORMALLY APPROVED BY THE AUDIT COMMITTEE, PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE MUSEUM HAS ESTABLISHED A SYSTEM OF JOB CLASSIFICATIONS ACCORDING TO THE LEVEL OF EDUCATION, KNOWLEDGE, SKILL, RESPONSIBILITY, AND DECISION-MAKING. THE WAGE STRUCTURE REFLECTS THESE CLASSIFICATIONS AND IS INTENDED TO BE COMPETITIVE WITH THAT OF SIMILAR INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 FILINGS ARE PUBLIC ON THIRD PARTY WEBSITES SUCH AS GUIDESTAR AND LONGYEAR WILL RESPOND TO COMPLY WITH REQUESTS IT RECEIVES DIRECTLY FOR SUCH INFORMATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 146,081. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT TRUSTS 718,234. FORM 990, PART XII, LINE 2C AUDIT OVERSIGHT PROCESS THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ANNUAL FINANCIAL STATEMENTS. NO CHANGES WERE MADE TO THE OVERSIGHT PROCESS DURING FISCAL YEAR 2013. LONGYEAR HISTORICAL SOCIETY INC 58 STINSON LAKE RD RUMNEY NH 03266 042203829 HOLDS REAL ESTATE IN NEW HAMPSHIRE ON BEHALF OF LONGYEAR FOUNDATION NH 0 0 LONGYEAR FOUNDATION FOUR HUNDRED BEACON CORP 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 208069837 TO OWN, PRESERVE AND MAINTAIN 400 BEACON STREET PROPERTY. MA 501(C)(3) LINE 11A, I LONGYEAR FOUNDATION 1 MARY BEECHER LONGYEAR TRUST 1650 MARKET STREET SUITE 1200 PHILADELPHIA PA 19103 046011948 TO PROVIDE ANNUAL AND OTHER DISTRIBUTIONS TO THE FOUNDATION MA N/A T 497976 11138154 1.00000 1 EDWARD LONG ENDOWMENT TRUST 90 N MAIN STREET CONCORD NH 03301 026105159 TO PROVIDE ANNUAL AND OTHER DISTRIBUTIONS TO THE FOUNDATION NH N/A T 7308 187307 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 MARY BEECHER LONGYEAR TRUST C 497976 FAIR VALUE EDWARD LONG ENDWOWMENT TRUST C 7308 FAIR VALUE