2024-07-22T10:17:53-04:00 2023-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2023-01-01 251287148 NATIONAL DUNCAN GLASS SOCIETY INC NATI 7242259950 100 RIDGE AVENUE WASHINGTON PA 15301 JON DAY PRESIDENT 7242259950 2024-07-05 true JON DAY 999009999 false CHARLES R GUTHRIE CPA P01056628 7242239000 2024-07-22 2023 2023-04-26 12:10:37Z JON DAY 2343 S MAIN STREET WASHINGTON PA 15301 165433 false X WWW.DUNCAN-MILLER.ORG X 1975 PA TO COLLECT INFORMATION CONCERNING THE HISTORY, PATTERNS, AND MANUFACTURING TECHNIQUES OF DUNCAN GLASS, AND TO ESTABLISH A MUSEUM OR A PERMANENT EXHIBIT. 12 12 2 60 0 106429 106896 42214 37137 64 53 16493 21347 165200 165433 0 0 20771 16224 0 15611 119047 114666 139818 130890 25382 34543 967290 995884 13534 7585 953756 988299 TO COLLECT INFORMATION CONCERNING THE HISTORY, PATTERNS, AND MANUFACTURING TECHNIQUES OF DUNCAN GLASS, AND TO ESTABLISH A MUSEUM OR A PERMANENT EXHIBIT. false false 62601 37137 TO STUDY AND PRESERVE THE HERITAGE OF GEORGE DUNCAN & SONS OF PITTSBURGH AND THE DUNCAN & MILLER GLASS COMPANY OF WASHINGTON, PA INCLUDING THE DESIGN, MANUFACTURE, AND MARKETING OF ITS PRODUCTS AND CELEBRATE THE MEN AND WOMEN WHO MADE IT POSSIBLE. THE SOCIETY MAINTAINS A MUSEUM DEDICATED TO THIS GOAL. 62601 true true false false false false false true false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false true 5 0 2 true false false false false false true false false false false false false false X 12 12 true false false false false false false true true false false true true true true false false false false false PA X SUZANNE EVELSIZER NATIONAL DUNCAN GLASS SOCIETY INC 7242259950 100 RIDGE AVENUE WASHINGTON PA 15301 SUZANNE EVELSIZER TREASURER 20.00 X 4800 0 0 JOAN ALLEN DIRECTOR 10.00 X 0 0 0 MARGARET BASHLINE DIRECTOR 25.00 X 0 0 0 TOM BASHLINE DIRECTOR 10.00 X 0 0 0 DAVID COOPER DIRECTOR 25.00 X 0 0 0 SHERRY COOPER DIRECTOR 25.00 X 0 0 0 JOETA D'ESTE DIRECTOR 25.00 X 0 0 0 CAROL GAULBRAITH DIRECTOR 10.00 X 0 0 0 KATHLEEN GRANT DIRECTOR 30.00 X 0 0 0 DAVID RHOME DIRECTOR 10.00 X 0 0 0 LAURA SHARPNACK DIRECTOR 10.00 X 0 0 0 JON DAY PRESIDENT 25.00 X 0 0 0 RAYMOND DAY VICE PRESIDE 15.00 X 0 0 0 KATY GETMAN SECRETARY 10.00 X 0 0 0 4800 false false false 8775 98121 106896 SHOW REVENUE 900099 19055 19055 SHOWS & EVENTS 900099 14796 14796 TOURS 900099 3286 3286 37137 53 53 18230 18230 18230 MISCELLANEOUS REVENUE 900099 3117 3117 3117 165433 58484 53 14895 11916 2979 1329 1063 266 26843 26843 19084 7634 11450 6260 5848 412 14156 11325 2831 8552 8159 393 DEPRECIATION EXPENSE 22882 18306 4576 SHOW EXPENSE 5948 2379 3569 REPAIRS & MAINTENANCE 5826 5826 MISCELLANEOUS 1927 1927 3188 2203 786 199 130890 62601 52678 15611 229189 281823 22275 22328 5286 4383 6862 6554 868642 187846 703678 680796 967290 995884 1052 2465 4650 4125 5050 2782 995 13534 7585 X 953756 988299 953756 988299 967290 995884 34543 X false true X true false X 132859 102235 117511 106429 106896 565930 56855 34734 47304 63370 55367 257630 189714 136969 164815 169799 162263 823560 63437 5000 10000 2845 2250 83532 63437 5000 10000 2845 2250 83532 740028 150 191 181 64 53 639 150 191 181 64 53 639 1977 83236 2682 4000 3117 95012 191841 220396 167678 173863 165433 919211 0.80510 0.80060 0.00000 0.00000 X PART III, LINE 12 OTHER INCOME 95,012 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 55355 55355 753061 165018 588043 26031 14463 11568 34195 8365 25830 680796 PAYROLL AND SALES TAX 995 995 X 165433 165433 165433 130890 130890 130890 SCHEDULE D, PAGE 1, PART III, LINE 1A MUSEUM COLLECTION IN ACCORDANCE WITH ACCOUNTING STANDARDS UPDATE (ASU) 2019-03, NOT-FOR- PROFIT ENTITIES (TOPIC 958): UPDATING THE DEFINITION OF COLLECTIONS AND THE INDUSTRY PRACTICE TYPICALLY FOLLOWED BY MUSEUMS, GLASS PIECES PURCHASED OR DONATED ARE NOT INCLUDED AS ASSETS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED IN THE YEAR ACQUIRED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS. DONATED ITEMS ARE NOT RECORDED. EVEN THOUGH NOT REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS, THE SOCIETY'S COLLECTION REPRESENTS ONE OF ITS MOST VALUABLE ASSETS. SCHEDULE D, PAGE 2, PART III, LINE 4 THE SOCIETY'S COLLECTION CONSISTS OF GLASS, GLASS MAKING EQUIPMENT, AND DOCUMENTS DEEMED BY MANAGEMENT TO BE OF HISTORICAL SIGNIFICANCE AND IS HELD FOR RESEARCH, EDUCATION, AND PUBLIC EXHIBITION. THE COLLECTION IS KEPT UNDER CURATORIAL CARE, WHICH INCLUDES CONSERVATION PRACTICES, AND IS SUBJECT TO THE SOCIETY'S POLICY THAT REQUIRES PROCEEDS FROM THE SALE OF COLLECTION ITEMS TO BE USED FOR ACQUISITION OF ADDITIONAL COLLECTION PIECES OR DIRECT CARE. THE SOCIETY DEFINES DIRECT CARE AS ACTIONS THAT PRESERVE AND PROTECT COLLECTIONS BY ENHANCING THEIR LIFE, USEFULNESS, OR QUALITY. SUCH COSTS INCLUDE ARCHIVAL SUPPLIES, HARDWARE AND SUPPLIES FOR STORAGE OR EXHIBITION, AND OTHER COSTS THAT MANAGEMENT DEEMS NECESSARY FOR THE PRESERVATION OR RESTORATION OF ITS COLLECTION. SCHEDULE D, PAGE 3, PART X NATIONAL DUNCAN GLASS SOCIETY, INC. QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE SOCIETY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2023. THE SOCIETY HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS REVIEWED THE IMPACT OF ASC 740 10 ON THE ACCOMPANYING FINANCIAL STATEMENTS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. MANAGEMENT'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. X 118 false false false SCHEDULE M, PAGE 2, PART II PART I, LINE 33: THE DOLLAR VALUE OF GIFTS OF ARTWORK IS NOT REPORTED ON FORM 990, PART VIII, LINE 1G, AS THE MUSEUM DOES NOT CAPITALIZE ITS COLLECTIONS OR REPORT THEM AS REVENUE, AS ALLOWED UNDER FASB ASC 958-360- 25. FORM 990, PAGE 6, PART VI, LINE 2 JON DAY RAYMOND DAY PRESIDENT V. PRESIDENT FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM WILL BE REVIEWED BY THE TREASURER AND MADE AVAILABLE TO THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY TO THE BOARD ANY CONFLICTS OF INTEREST. THE PRESIDENT HAS THE RESPONSIBILITY FOR ADVISING THE BOARD IN ADVANCE OF ANY MEMBER WHO HAS OR MAY HAVE A CONFLICT ON ANY ACTION ITEM TO BE CONSIDERED BY THE BOARD. MEMBERS OF THE BOARD OR ANY OF ITS COMMITTES ALSO HAVE THE RESPONSIBILITY OF DISCLOSING POTENTIAL CONFLICTS AND ABSTAIN FROM VOTING ON THE MATTER. MINUTES OF THE BOARD REGARDING ANY ACTION ITEM SHALL IDENTIFY ANY AND ALL PERSONS WHO HAVE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.