2024-11-07T17:09:37-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2023-01-01 346001833 MASSILLON MUSEUM MASS 3308334061 121 LINCOLN WAY EAST MASSILLON OH 44646 ALEXANDRA NICHOLIS COON EXECUTIVE DIRECTOR 3308334061 2024-11-07 1 0 JENNIFER COLEMAN P00743188 3304972000 2024-11-07 2023 2024-10-15 13:58:12Z ALEXANDRA NICHOLIS COON 121 LINCOLN WAY EAST MASSILLON OH 44646 1743485 0 X WWW.MASSILLONMUSEUM.ORG X 1933 OH MASSILLON MUSEUM IS A CULTURAL HUB WHERE ART AND HISTORY COME TOGETHER. 11 11 20 70 0 0 1335441 1676292 39102 46180 7376 10788 677 6638 1382596 1739898 0 0 0 0 565300 658065 0 0 72435 939253 1032805 1504553 1690870 -121957 49028 8861429 9271513 60073 350629 8801356 8920884 X A CULTURAL HUB WHERE ART AND HISTORY COME TOGETHER. 1 0 1103091 52818 IN AN EFFORT TO CONTINUE UPHOLDING BEST PRACTICES AND EXCEEDING COMMUNITY EXPECTATIONS OF WHAT THE MUSEUM CAN ACHIEVE, WE SPENT MOST OF 2023 COMPLETING OUR SELF STUDY FOR REACCREDITATION WITH THE AMERICAN ALLIANCE OF MUSEUMS, AND WERE AWARDED REACCREDITATION FOR THE NEXT 10 YEARS BY THE AAM IN JULY 2024. PART OF MAINTAINING OUR REACCREDITATION AND OUR PROMISE TO THE COMMUNITY THAT WE PROPERLY SAFEGUARD THE COLLECTIONS IN OUR CARE IS THAT WE MAINTAIN THE BUILDING, AND THAT ITS ENVIRONMENT BE CONDUCIVE TO LONG-TERM PRESERVATION OF THE COLLECTIONS. THEREFORE, COMPLETING THE FIRE SYSTEM UPGRADE, AND REPLACING TWO ROOFTOP HVAC UNITS (THAT WERE 35 YEARS OLD) WAS PARAMOUNT. STATE FUNDING HELPED OFFSET EXPENSES FOR BOTH THOSE PROJECTS, DOWN PAYMENTS FOR WHICH WERE MADE IN 2023. 1103091 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X ALEXANDRA NICHOLIS COON 3308334061 121 LINCOLN WAY EAST MASSILLON OH 44646 GLORIA POPE TRUSTEE 0.50 0.00 X 0 0 0 PHILLIP ELUM TREASURER 6.00 0.00 X X 0 0 0 MARGARET COCKLIN SECRETARY 2.00 0.00 X X 0 0 0 ANDREW BYLER VICE CHAIRMAN 4.00 0.00 X X 0 0 0 ROBERT GARNER CHAIRMAN 6.00 0.00 X X 0 0 0 MARTA HANSSON TRUSTEE 0.50 0.00 X 0 0 0 BRAD RICHARDSON TRUSTEE 0.50 0.00 X 0 0 0 DAVID W SCHULTZ TRUSTEE 0.50 0.00 X 0 0 0 DAWN SPRIGGS TRUSTEE 0.50 0.00 X 0 0 0 MAUDE SLAGLE TRUSTEE 0.50 0.00 X 0 0 0 NASHEKA COMBS-LEMON TRUSTEE 0.50 0.00 X 0 0 0 ALEXANDRA NICHOLIS COON EXECUTIVE DIRECTOR 40.00 0.00 X 74736 0 19904 74736 0 19904 0 0 0 0 0 65906 1212477 397909 1 1676292 EDUCATION 900099 42240 42240 EXHIBITION 713990 3556 3556 MISCELLANEOUS RELATED 900099 384 384 46180 10788 10788 10225 3587 6638 6638 1739898 52818 0 10788 94640 70980 14196 9464 449774 237674 167123 44977 7999 4026 3173 800 64538 32812 25271 6455 41114 23024 13979 4111 21694 21694 5364 5364 108071 63585 43188 1298 12059 6029 5427 603 28719 12036 16683 146642 98825 47817 13777 6888 6889 2178 2178 362 362 329273 263418 65855 21885 17508 4377 GRANT EXPENDITURES 114170 114170 SPECIAL EVENT EXPENSES 56091 53286 2805 MISCELLANEOUS EXPENSES 53112 22454 30658 PRINTING & PUBLISHING 52081 31249 19270 1562 67327 45127 21840 360 1690870 1103091 515344 72435 433048 358258 646238 432902 851180 1133330 1062 833 15773 20139 17274 18702 9628313 3078306 6352377 6550007 539747 752613 4730 4729 8861429 9271513 60073 350629 60073 350629 X 8139979 8196138 661377 724746 8801356 8920884 8861429 9271513 49028 70500 0 X 0 1 X 1 0 X 789474 727927 1575229 501032 556316 4149978 703516 780719 825847 834409 1119976 4264467 1492990 1508646 2401076 1335441 1676292 8414445 1137732 7276713 6469 3684 4074 7376 10788 32391 8446836 165857 0.86150 0.89460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 536013 140000 80694 2661 5094 748952 593085 1000 -53782 4290 536013 508054 91931 2400 4500 593085 485929 1500 36762 12502 3635 508054 431731 75941 18250 3493 485929 0.03230 0.52980 0.43790 1 0 273773 273773 6133953 1882330 4251623 2192911 651126 1541785 1027676 544850 482826 6550007 X 1807657 70500 2623 73123 1734534 5364 5364 1739898 1688129 2623 2623 1685506 5364 5364 1690870 PART III, LINE 1A: COLLECTION ITEMS - IN ACCORDANCE WITH THE ACCOUNTING FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE TOPIC OF THE FASB ASC, THE MUSEUM DOES NOT CAPITALIZE DONATED OR PURCHASED COLLECTIONS. SUCH DONATIONS AND ACQUISITIONS NEED NOT BE RECOGNIZED SINCE THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF DEACCESSIONED COLLECTIONS ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS OR FOR THE DIRECT CARE OF THE COLLECTIONS. PART III, LINE 4: THE MUSEUM COLLECTS AND EXHIBITS LOCAL AND REGIONAL ART, INCLUDING LOCAL HISTORICAL ARTIFACTS. PART V, LINE 4: TEMPORARILY RESTRICTED NET ASSETS ARE AVAILABLE FOR VARIOUS SPECIFIED PROGRAM SERVICES. PERMANENTLY RESTRICTED NET ASSETS CONSIST OF ENDOWMENT FUND INVESTMENTS TO BE HELD INDEFINITELY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT PROGRAM SERVICES. PART X, LINE 2: THE MUSEUM IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 509(A) OF THE IRC. THE MUSEUM FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAS NO IMPACT ON THE MUSEUM'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD 2,623. PART XII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD 2,623. FORM 990, PART III, LINE 2 THE MUSEUM BEGAN DISCUSSION OF RENOVATING ITS EDUCATIONAL CLASSROOMS, MOSTLY COSMETIC IN NATURE, IN 2023; THE WORK HAS BEEN CONDUCTED IN 2024. THE MUSEUM ALSO STARTED THE UPDATE OF ITS FIRE SAFETY SYSTEMS, AND REPLACEMENT OF TWO NEW ROOFTOP UNITS, IN 2023. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN GENERAL, WHEN A BOARD MEMBER, OFFICER, OR EMPLOYEE USES OR HAS THE POTENTIAL TO USE HER OR HIS ASSOCIATION WITH THE MUSEUM FOR PERCEIVED OR ACTUAL PERSONAL GAIN, A CONFLICT OF INTEREST OCCURS. WHEN AMBIGUOUS ISSUES ARISE, INDIVIDUALS MUST BE GOVERNED BY THE RULE, "WHEN IN DOUBT, DISCLOSE." TRANSPARENCY IS A SAFE AND PRUDENT MEANS OF AVOIDING PROBLEMS. ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES MUST AT ALL TIMES AVOID BOTH REAL AND PERCEIVED CONFLICTS OF INTEREST, AND MUST DISCLOSE ALL POTENTIAL CONFLICTS TO THEIR SUPERVISORS (IN THE CASE OF EMPLOYEES) OR TO THE CHAIRMAN (IN THE CASE OF BOARD MEMBERS AND OFFICERS). BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT ANNUALLY WHICH (1) ACKNOWLEDGES THAT THEY HAVE REVIEWED THE CONFLICT OF INTEREST POLICY, (2) REQUIRES EACH BOARD MEMBER TO LIST ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT EXIST, AND (3) ACKNOWLEDGES THAT THEY WILL INFORM THE APPROPRIATE MUSEUM OFFICER IF AN ACTUAL OR POTENTIAL CONFLICT ARISES. A BOARD MEMBER, OFFICER, OR EMPLOYEE WHO IS FOUND TO HAVE VIOLATED THE CONFLICT OF INTEREST POLICY IS SUBJECT TO APPROPRIATE DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION FROM THE MASSILLON MUSEUM. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE ANNUALLY REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. ANNUAL REVIEWS OF EMPLOYEES ARE PERFORMED BY THE EXECUTIVE DIRECTOR, WITH A MEMBER OF THE PERSONNEL COMMITTEE WITNESS DURING THE MEETING WHERE THE WRITTEN REVIEWS ARE DISCUSSED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 DETAILED DOCUMENTS ARE AVAILABLE UPON REQUEST. ANNUAL REPORTS ARE SENT TO MEMBERS AND ARE COMPRISED OF A SUMMARIZED VERSION OF THE FINANCIAL REPORT AND HIGHLIGHTS OF THE YEAR'S EVENTS.