2026-08-25T16:53:50-04:00 2025-08-31 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2024-09-01 756019872 PANHANDLE-PLAINS HISTORICAL SOCIETY PANH 8066512244 WTAMU BOX 60967 CANYON TX 79016 HEATHER FRIEMEL DIR FINANCE/BUSINESS 8066512244 2026-08-17 true true RICHARD W BLANKENSHIP CPA P00172630 8063717661 2026-08-25 2024 2025-03-06 01:10:19Z X HEATHER FRIEMEL WTAMU BOX 60967 CANYON TX 79016 2838605 false X PANHANDLEPLAINS.ORG X 1921 TX MISSION PANHANDLE PLAINS HISTORICAL SOCIETY PROMOTES THE STORIES OF THIS REGION IN ORDER TO BUILD COMMUNITY, ENHANCE LEARNING, AND NURTURE CREATIVITY. VISION AS A LEADING INSTITUTION AND A UNIVERSITY MUSEUM, PANHANDLE PLAINS HISTORICAL MUSEUM OFFERS DYNAMIC EXPERIENCES THAT ILLUMINATE THE POWER AND RELEVANCE OF THE HISTORY OF THIS REGION, STATE, AND BEYOND. PPHM SHARES WITH A DIVERSE PUBLIC AND WTAMU ITS DISTINCT COLLECTION FROM ALL PERIODS AND PARTS OF THE WORLD, GENERATING NEW IDEAS, WHILE SERVING AS AN EDUCATIONAL CATALYST FOR THE COMMUNITY. 11 11 0 147 0 675630 822903 548606 279628 773925 739042 1607117 893549 3605278 2735122 0 0 1461633 1496051 0 90434 993414 1025740 2455047 2521791 1150231 213331 17904161 18493539 37827 37227 17866334 18456312 X MISSION PANHANDLE PLAINS HISTORICAL SOCIETY PROMOTES THE STORIES OF THIS REGION IN ORDER TO BUILD COMMUNITY, ENHANCE LEARNING, AND NURTURE CREATIVITY. VISION AS A LEADING INSTITUTION AND A UNIVERSITY MUSEUM, PANHANDLE PLAINS HISTORICAL MUSEUM OFFERS DYNAMIC EXPERIENCES THAT ILLUMINATE THE POWER AND RELEVANCE OF THE HISTORY OF THIS REGION, STATE, AND BEYOND. PPHM SHARES WITH A DIVERSE PUBLIC AND WTAMU ITS DISTINCT COLLECTION FROM ALL PERIODS AND PARTS OF THE WORLD, GENERATING NEW IDEAS, WHILE SERVING AS AN EDUCATIONAL CATALYST FOR THE COMMUNITY. false true 2048950 279628 EDUCATION - COLLECTING, PRESERVING, AND EXHIBITING HISTORICAL MATERIALS. 2048950 true true false false false false false true false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false true 3 0 0 false false false false false false false false X 11 11 false false false false false false false true true false false true true false false true true true false false X HEATHER FRIEMEL 8066512244 WTAMU BOX 60967 CANYON TX 79016 X ELLEN JONES PRESIDENT 5.00 X X 0 0 0 JOEL HOGUE PAST PRESIDE 5.00 X X 0 0 0 SUZANNE WHEELER PRESIDENT EL 5.00 X X 0 0 0 WILL MILLER TREASURER 5.00 X X 0 0 0 JASON BOYETT DIRECTOR 5.00 X 0 0 0 MARK WHITE DIRECTOR 5.00 X 0 0 0 GAYLE CALLAHAN DIRECTOR 1.00 X 0 0 0 AMANDA MATHIAS DIRECTOR 1.00 X 0 0 0 SCOTT NELSON DIRECTOR 1.00 X 0 0 0 DAN PETERSON DIRECTOR 1.00 X 0 0 0 JANNA STREET DIRECTOR 1.00 X 0 0 0 BEVERLY PLANK DIRECTOR 1.00 X 0 0 0 HEATHER FRIEMEL DIR FINANCE/ 40.00 X 0 0 0 false false false ALLIED UNIVERSAL PO BOX 31001-2374 PASADENA CA 91110 SECURITY 172507 1 63859 319351 439693 822903 PROGRAMS 183916 183916 ADMISSIONS 95279 95279 RESEARCH CENTER 433 433 279628 662912 662912 833334 833334 76130 76130 76130 76130 128300 82899 45401 45401 34691 20584 14107 14107 MISCELLANEOUS 707 707 707 2735122 293735 1618484 1496051 1226761 194487 74803 22600 22600 27602 22634 3588 1380 15131 15131 116274 116274 8652 7976 488 188 44638 36603 5803 2232 39012 30739 7538 735 55307 45352 7190 2765 60964 49990 7925 3049 13142 10776 1709 657 SECURITY 172962 172962 EXHIBITS 121884 121884 MISCELLANEOUS 119054 119054 SUPPLIES 92502 75852 12025 4625 116016 116016 2521791 2048950 382407 90434 872633 815333 891973 890050 44615 46680 10510 10864 985327 560335 485956 424992 5604810 4518277 9858516 11664423 135148 122920 17904161 18493539 37827 37227 37827 37227 X 9829760 10046934 8036574 8409378 17866334 18456312 17904161 18493539 X 213331 376649 -2 X false true X true false X 825772 1187731 645457 849855 822903 4331718 825772 1187731 645457 849855 822903 4331718 4331718 886222 1099672 2069798 2229700 1496246 7781638 174549 141828 129007 445384 12558740 2035832 0.34490 0.36710 X PART II, LINE 10 OTHER INCOME 316,377 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 11702051 159021 11861099 11042562 904962 238893 6580 11702051 10932621 544 281556 166123 6036 11042562 12619576 60556 -1364289 376674 6548 10932621 10946160 33232 2049380 402362 6834 12619576 0.39000 0.34000 0.27000 false false 985327 560335 424992 424992 INVESTMENTS MEASURED AT NAV(A) 11662673 F MINERAL PROPERTY 1750 C 11664423 X 4647702 376649 1535931 1912580 2735122 2735122 4057724 1535933 1535933 2521791 2521791 SCHEDULE D, PAGE 1, PART III, LINE 1A THE SOCIETY HAS ELECTED UNDER FASB ASC 958-605-25-19, WORKS OF ART, HISTORICAL TREASURES, AND SIMILAR ITEMS, NOT TO CAPITALIZE ITS COLLECTION OF ART AND ITEMS OF HISTORICAL SIGNIFICANCE. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED BECAUSE THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN THE FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED. WHILE THE COLLECTION WAS ORIGINALLY ASSEMBLED BY DONATIONS, ORGANIZED COLLECTING IS NOW CONDUCTED TO ENSURE A RICH ASSORTMENT OF PANHANDLE HISTORY. EXPENDITURES FOR THE PURCHASE OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS NOT SUBJECT TO DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS RESTRICTED FOR PURPOSE IF PURCHASED WITH DONOR RESTRICTED ASSETS. PROCEEDS FROM THE SALE OF THE COLLECTION ITEMS ARE SUBJECT TO A POLICY THAT REQUIRES THEM TO BE USED TO SUPPORT OTHER ITEMS FOR THE COLLECTION AND ARE RECORDED AS INCREASES IN ASSETS RESTRICTED FOR PURPOSE. BOTH THE EXPENSE AND REVENUE, IF ANY, FROM THESE TRANSACTIONS ARE REPORTED ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS SEPARATELY FROM GENERAL REVENUES AND EXPENSES OF THE SOCIETY. SCHEDULE D, PAGE 3, PART X THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS A SOCIETY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SOCIETY COMPLIES WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE SOCIETY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE SOCIETY EVALUATES ANY UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE SOCIETY'S TAX POSITIONS AND CONCLUDED THAT THE SOCIETY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE SOCIETY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D IN-KIND CONTRIBUTIONS WTAMU 1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 82,899 COGS NETTED AGAINST REVENUE ON F/S 20,584 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS WTAMU 1,432,450 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 82,899 COGS NETTED AGAINST REVENUE ON F/S 20,584 GALA 128300 128300 5745 34096 2050 41008 128300 128300 5745 34096 2050 41008 82899 45401 false true false SCHEDULE M, PAGE 1, PART I, LINE 33 PPHS REPORTED ZERO ON FORM 990, PART VIII, LINE 1G BECAUSE IT DOES NOT CAPITALIZE ITS COLLECTIONS AS ALLOWED UNDER FASB ASC 958-605-25-19. FORM 990, PAGE 1, ITEM B FOLLOWING THE FILING OF THE 990, IT WAS DETERMINED THAT THE BOARD OF DIRECTORS AND OFFICERS LIST WAS NOT FULLY UPDATED FOR THE FISCAL YEAR. IT WAS ALSO DETERMINED THAT SOME WORDING CHANGES TO THE MISSION STATEMENT AND DISCLOSURES RELATED TO CHANGES IN HOW PROGRAM SERVICES ARE CONDUCTED ON SCHEDULE O SHOULD BE UPDATED. FORM 990 - ORGANIZATION'S MISSION MISSION PANHANDLE PLAINS HISTORICAL SOCIETY PROMOTES THE STORIES OF THIS REGION IN ORDER TO BUILD COMMUNITY, ENHANCE LEARNING, AND NURTURE CREATIVITY. VISION AS A LEADING INSTITUTION AND A UNIVERSITY MUSEUM, PANHANDLE PLAINS HISTORICAL MUSEUM OFFERS DYNAMIC EXPERIENCES THAT ILLUMINATE THE POWER AND RELEVANCE OF THE HISTORY OF THIS REGION, STATE, AND BEYOND. PPHM SHARES WITH A DIVERSE PUBLIC AND WTAMU ITS DISTINCT COLLECTION FROM ALL PERIODS AND PARTS OF THE WORLD, GENERATING NEW IDEAS, WHILE SERVING AS AN EDUCATIONAL CATALYST FOR THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 3 IN MARCH 2025, PANHANDLE PLAINS HISTORICAL MUSEUM (PPHM)FACILITY WAS CLOSED TO THE PUBLIC, DUE TO FIRE SAFETY CONCERNS. SINCE THE PPHM FACILITY SERVED AS THE PRIMARY OPERATING LOCATION FOR THE SOCIETY, IT'S PRIMARY OPERATIONS WERE SUSPENDED AS OF THE CLOSURE DATE. THE CLOSURE HAD A SIGNIFICANT IMPACT ON THE DAY-TO-DAY OPERATIONS OF THE SOCIETY, AS WELL AS HAVE ADMISSIONS AND MEMBERSHIP REVENUES TO PPHM HAVE BEEN REDUCED. HOWEVER, THE SOCIETY'S ABILITY TO FULFILL ITS PURPOSE OF COLLECTING AND PRESERVING HISTORICAL MATERIALS HAS NOT BEEN SIGNIFICANTLY IMPACTED, AS PPHM IS SUFFICIENTLY FUNDED THROUGH FINANCIAL INVESTMENTS GENERATING INVESTMENT INCOME AS WELL AS CONTRIBUTIONS STILL CONTINUE AS A GOING CONCERN FOR THE FORESEEABLE FUTURE. THE BOARD IS CONSIDERING MULTIPLE OPTIONS FOR A NEW LOCATION ALONG WITH OTHER METHODS OF DISPLAYING ITS COLLECTIONS, INCLUDING ACTIVELY ASSESSING OPTIONS FOR THE FUTURE OF THE COLLECTION WHILE WORKING TO FIND A PERMANENT HOME. CURRENTLY, THE BOARD OF TRUSTEES IS LOOKING FOR OPTIONS FOR: STORING THE PRICELESS ARTIFACTS AND ARTWORK IN THE COLLECTION. IF NEEDED, SAFE TRANSPORT OF ARTIFACTS UNTIL A PERMANENT LOCATION IS SECURED. SUPPORT FOR THE STAFFS PLANS TO CREATIVELY EXHIBIT THE COLLECTION IN A VARIETY OF VENUES. PRESERVING THE OPPORTUNITY FOR THE AREAS SCHOOL CHILDREN TO CONTINUE TO EXPERIENCE THE COLLECTION. HOW TO ACCOMMODATE RESEARCHERS WHO USE THE COLLECTION FOR THEIR WORK. ADVOCATING FOR ASSISTANCE TO FIND A FUTURE HOME FOR THE COLLECTION. FUNDRAISING FOR ALTERNATIVE SPACE AND DIGITAL TOOLS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE TAX RETURN IS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. ANY QUESTIONS THAT MAY ARISE ARE ANSWERED BY THE PREPARER. THE RETURN IS THEN FILED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS APPROVED BY THE PRESIDENT OF WEST TEXAS A&M UNIVERSITY. FORM 990, PAGE 6, PART VI, LINE 19 ITEMS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 IN-KIND CONTRIBUTIONS WTAMU 1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 82,899 COGS NETTED AGAINST REVENUE ON F/S 20,584 IN-KIND CONTRIBUTIONS WTAMU -1,432,450 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S -82,899 COGS NETTED AGAINST REVENUE ON F/S -20,584 TOTAL -2