2024-11-12T10:42:21-06:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 010859843 NATIONAL MUSEUM OF WORLD WAR II AVIATION INC % WILLIAM R KLAERS NATI 7196377559 755 AVIATION WAY COLORADO SPRINGS CO 80916 WILLIAM KLAERS PRESIDENT 7196377559 2024-11-15 true true Kimberly N Coleman P00967133 7196301186 2023 2024-10-15 13:58:12Z WILLIAM KLAERS 755 AVIATION WAY COLORADO SPRINGS CO 80916 1721280 false X WWW.WORLDWARIIAVIATION.ORG X 2006 CO THE NAT'L MUSEUM OF WWII AVIATION WILL PROVIDE UNIQUE EDUCATIONAL EXPERIENCES THAT PROMOTE A DEEPER UNDER- STANDING OF THE HISTORICAL IMPORTANCE OF AMERICAN AVIATION IN WWII. 5 1 12 300 0 308350 543607 598125 778544 113 33402 231764 270741 1138352 1626294 0 0 0 0 143787 162147 0 0 0 1036953 911798 1180740 1073945 -42388 552349 10124307 10337021 3747601 3407966 6376706 6929055 X THE NATIONAL MUSEUM OF WORLD WAR II AVIATION (THE MUSEUM) WILL PROVIDE UNIQUE EDUCATIONAL EXPERIENCES (CONT. ON SCH O) false false 927771 922299 IN DECEMBER 2017, THE NATIONAL MUSEUM OF WORLD WAR II AVIATION WAS DESIGNATED BY CONGRESS AS AMERICA'S NATIONAL MUSEUM OF WORLD WAR II AVIATION. THE MUSEUM WILL PROVIDE UNIQUE EDUCATIONAL EXPERIENCES THAT PROMOTE A DEEPER UNDERSTANDING OF THE HISTORICAL IMPORTANCE OF AMERICAN AVIATION IN WORLD WAR II AND ITS ROLE IN SHAPING THE WORLD IN WHICH WE LIVE. (CONT. ON SCH O) 927771 true true false false false false false true false false true false false true true true false true false false false false false false false false false false false false false false false true false false false true false false false false false true true true false false true 4 0 12 true false false false false false false false false false false false false X 5 1 true false false false false false false true true false false true true true true true true false false false CO X WILLIAM R KLAERS 7196377559 755 AVIATION WAY COLORADO SPRINGS CO 80916 Mark Earle Director of Education 40.0 1.0 X X 69996 0 0 William Klaers President 40.0 1.0 X X 0 0 0 Kurt Peterson Secretary/Treasurer 5.0 1.0 X X 0 0 0 Tom Perkins Director 5.0 1.0 X 0 0 0 Jim Slattery Chairman 5.0 1.0 X X 0 0 0 69996 0 0 0 false false false 0 349837 193770 543607 ADMISSION FEES 712110 738604 738604 MEMBERSHIP DUES 712110 39940 39940 778544 33402 33402 0 0 126986 126986 0 126986 126986 0 0 0 0 0 0 0 238741 94986 143755 143755 0 1626294 922299 160388 0 0 0 0 69996 36398 33598 0 85371 44393 40978 0 0 6780 3526 3254 0 0 29103 29103 0 0 0 0 73810 73810 78719 75780 2939 16272 16214 58 0 127398 127398 8944 8944 0 0 154307 154307 0 256843 256843 66747 1400 65347 0 EDUCATIONAL PROGRAMS 50922 50922 AIRCRAFT MAINT./RESTORATION 36054 36054 EXHIBITS, BENCHES, CURATION 12679 12679 1073945 927771 146174 0 662080 355250 5532 608237 0 0 26000 12231 0 0 0 0 0 0 0 0 0 0 10306075 1606289 8759893 8699786 0 0 0 0 0 0 0 0 670802 661517 10124307 10337021 74052 193539 0 0 249837 0 0 0 0 0 2752910 2552910 0 0 0 0 670802 661517 3747601 3407966 X 6341553 6898517 35153 30538 6376706 6929055 10124307 10337021 552349 X false true X true false X 464050 69274 250984 308350 543607 1636265 0 0 464050 69274 250984 308350 543607 1636265 219269 1416996 67529 10600 63767 120681 160388 422965 0 0 2059230 3225636 0.68812 0.23222 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 9774063 1520730 8253333 686856 605426 81430 402756 37733 365023 8699786 OPERATING LEASE RIGHT OF USE 661517 661517 0 OPERATING LEASE OBLIGATION 661517 661517 X 4230805 2509525 2509525 1721280 -94986 -94986 1626294 3678456 2509525 2509525 1168931 -94986 -94986 1073945 SCHEDULE D, PART 3, LINE 1A Museum Collection: In conformity with the practice followed by many museums, historical artifacts purchased and donated are not reflected as assets on the consolidated statement of financial position. The value of the collection has not been assessed. The cost of all artifacts purchased is included in program expenses. Numerous accessions were received, however, no artifacts were purchased during the years ended December 31, 2023 and 2022. There were no deaccessions with proceeds during the years ended December 31, 2023 and 2022. When an artifact is deaccessioned, proceeds from the sale, if any, are used for the direct care of the existing artifacts. The Museum defines direct care as all costs necessary to maintain the current presentation and quality of its artifacts. SCHEDULE D, PART III, LINE 4 THE NATIONAL MUSEUM OF WORLD WAR II AVIATION HOUSES AN EXTENSIVE COLLECTION THAT INCLUDES MORE THAN 3,000 ARTIFACTS AND HISTORICAL DOCUMENTS FROM ONE OF THE MOST CRUCIAL PERIODS IN AMERICA'S HISTORY. THROUGH A COMBINATION OF ITS AIRCRAFT COLLECTION, EXHIBITS, INTERACTIVE DISPLAYS, AND DOCENT LED TOURS, THE MUSEUM TELLS THE STORY OF OUR NATION'S TREMENDOUS TECHNOLOGICAL ADVANCEMENTS DURING THE WAR AND DESCRIBES THE LASTING SOCIAL AND ECONOMIC CHANGES THAT WERE ESSENTIAL TO THE SUCCESS OF THE ALLIED WAR EFFORT. SCHEDULE D, PART X, Line 2 For federal income tax purposes, the Museum qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is not subject to federal income taxes. The Museum believes that it does not have any uncertain tax positions that are material to the financial statements. SCHEDULE D, PART XI LINE 4B RECLASS COST of GOODS SOLD: $94,986 SCHEDULE D, PART XII, LINE 4B RECLASS COST of GOODS SOLD: $94,986 WILLIAM KLAERS LLC OFFICER TO FINANCE BUILDING X 700000 700000 false true true WILLIAM KLAERS OFFICER CONCEPT DESIGN X 96560 96560 false true false Museum LLC Owned by Board Members Buildings X 1756350 1756350 false true true 2552910 WILLIAM R KLAERS LLC 35% CONTROLLED ENTITY 22119 SEE PART V false SCHEDULE L, PART II, LINE 3 The Museum has a note payable to Museum LLC, which is comprised of four of the five board members with an outstanding balance of $1,756,350 at December 31, 2023. Museum LLC is comprised of: WILLIAM KLAERS, MARK EARLE, THOMAS PERKINS, AND KURT PETERSON. SCHEDULE L, PART IV, LINE 1 (D) THE ORGANIZATION LEASES LAND TO WILLIAM R KLAERS LLC, AN ENTITY IN WHICH WILLIAM KLAERS, BOARD MEMBER AND OFFICER OF THE ORGANIZATION, HAS A GREATER THAN 35% INTEREST. FORM 990, PART III, LINE 1 THAT PROMOTE A DEEPER UNDERSTANDING OF THE HISTORICAL IMPORTANCE OF AMERICAN AVIATION IN WORLD WAR II AND ITS ROLE IN SHAPING THE WORLD IN WHICH WE LIVE. THE MUSEUM DOES THIS TO PRESERVE AND STRENGTHEN THE BEST TRADITIONS OF THE AMERICAN AVIATION PAST AND INSPIRE NEW GENERATIONS OF LEADERS AND INNOVATORS IN THE FUTURE. FORM 990, PART III, LINE 4A THE MUSEUM DOES THIS TO PRESERVE AND STRENGTHEN THE BEST TRADITIONS OF THE AMERICAN AVIATION PAST AND INSPIRE NEW GENERATIONS OF LEADERS AND INNOVATORS IN THE FUTURE. THE MUSEUM WILL BRING TO LIFE: - HOW A NATION CAME TOGETHER AS NEVER BEFORE OR SINCE, AND THE MANY STORIES BEHIND THE GREAT EFFORT. - HOW PILOTS AND THEIR SUPPORT PERSONNEL, WHOSE COURAGE AND PATRIOTISM REMAIN A SOURCE OF INSPIRATION, CHANGED THE COURSE OF WORLD HISTORY. - THE UNIQUE PARTNERSHIP BETWEEN CIVILIAN AND MILITARY EXPERTISE THAT CREATED A WINNING AVIATION TEAM. - THE SURGE IN INDUSTRIAL PRODUCTIVITY THAT OVERWHELMED OUR ADVERSARIES. - THE INTRODUCTION OF WOMEN INTO THE WORKFORCE. - THE AIRCRAFT DESIGNERS AND BUILDERS WHOSE INNOVATIONS CREATED ENTIRELY NEW TECHNOLOGIES FOR FLYING. - THESE IMPORTANT STORIES, AND MANY OTHERS, CONTINUE TO HAVE GREAT POWER TO TEACH AND INSPIRE FUTURE GENERATIONS. VOLUNTEER HOURS (IN-KIND CONTRIBUTION) FROM WestPac (WILLIAM KLAERS): $187,200 VOLUNTEER HOURS (IN-KIND CONTRIBUTION) FROM WestPac (ANGELICA WILSON): $93,600 Per IRS Form 990 instructions, in-kind contributions has been excluded from revenue and expense. FORM 990, part VI, section a, LINE 1A and 1B The following transactions are reported on Schedule L per IRS instructions. The following board members are determined to not be independent based on these transactions: 1) President's, WILLIAM KLAERS, Transactions with Museum LLC: A) NOTE PAYABLE OF $700,000 B) NOTE PAYABLE OF $96,560 C) GROUND SUBLEASE TO WILLIAM KLAERS LLC - SUBLEASE INCOME OF $22,119 2) Loan From Museum LLC: A) $1,756,350 LOAN FROM MUSEUM LLC - COMPRISED OF WILLIAM KLAERS, MARK EARLE, THOMAS PERKINS, AND KURT PETERSON FORM 990, PART VI, section a, LINE 2 Museum LLC is comprised of four Board Members: WILLIAM KLAERS, MARK EARLE, THOMAS PERKINS, AND KURT PETERSON. Each of these Board Members has a business relationship with each other, per IRS definition of a Business Relationship. FORM 990, PART vI, section b, 11 B FORM 990 IS PREPARED BY A THIRD-PARTY PREPARER. THE FORM 990 THEN GOES THROUGH A DETAIL REVIEW BY THE PRESIDENT OF THE BOARD WITH A FINAl VERSION OFTHE FORM 990 BEING SENT TO THE ENTIRE BOARD BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, section b, LINE 12 C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHEN THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, section c, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, INCLUDING ITS FORM 990, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A THE WAGES PAID TO MARK EARLE ON FORM 990, PART VII, LINE 5, COLUMN D ARE FOR SERVICES PROVIDED TO THE MUSEUM AND NOT AS A BOARD MEMBER. Greatest Generation Naval Museum 755 Aviation Way Colorado Springs CO 80916 823613348 Museum CO 12b 501(c)(3) NMWWIIA true false false false false false false false false false false false false false true true false false false false