2025-06-12T12:26:07-05:00 2024-12-31 521273734 LSWG PA 201 THOMAS JOHNSON DRIVE FREDERICK MD 21702 990 2024-01-01 526050333 THE HISTORICAL SOCIETY OF FREDERICK COUNTY INC HIST 3016631188 24 EAST CHURCH STREET FREDERICK MD 21701 ROBERT PROPHETER EXECUTIVE DIRECTOR 3016631188 2025-06-12 1 0 JAMIE G ISEMINGER P02441918 3016629200 2024 2025-03-06 01:10:19Z HERITAGE FREDERICK BRETT HANDELMAN 24 EAST CHURCH STREET FREDERICK MD 21701 1024727 0 X WWW.FREDERICKHISTORY.ORG X 1911 MD THE HISTORICAL SOCIETY OF FREDERICK COUNTY IS A NON-PROFIT EDUCATIONAL ORGANIZATION DEDICATED TO INCREASING PUBLIC UNDERSTANDING AND APPRECIATION OF THE HISTORY OF FREDERICK COUNTY, MARYLAND. 12 12 5 35 0 0 544994 478789 32963 58003 60425 158602 20273 30738 658655 726132 0 0 0 0 293544 299190 0 0 68633 212803 328646 506347 627836 152308 98296 3241717 3443039 278833 271131 2962884 3171908 THE HISTORICAL SOCIETY OF FREDERICK COUNTY IS A NON-PROFIT EDUCATIONAL ORGANIZATION DEDICATED TO INCREASING PUBLIC UNDERSTANDING AND APPRECIATION OF THE HISTORY OF FREDERICK COUNTY, MARYLAND. 0 0 159463 55149 MUSEUM SERVICES - THE SOCIETY COLLECTS AND PRESERVES ARTIFACTS FOR STUDY AND EDUCATIONAL PURPOSES THAT WILL ENCOURAGE OTHERS TO DISCOVER THEIR HERITAGE. 91312 5457 LIBRARY SERVICES - THE SOCIETY COLLECTS AND PRESERVES DOCUMENTS FOR STUDY AND EDUCATIONAL PURPOSES THAT WILL ENCOURAGE OTHERS TO DISCOVER THEIR HERITAGE. 130768 8347 FISCAL SPONSORSHIP - THE SOCIETY ENTERED INTO A FISCAL SPONSORSHIP AGREEMENT WITH THREE ROADS COMMUNICATIONS, INC. TO PRODUCE A DOCUMENTARY FILM/PRODUCT THAT TELLS A HISTORICAL STORY ABOUT FREDERICK, MARYLAND. 381543 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X X ROBERT PROPHETER 3016631188 24 EAST CHURCH STREET FREDERICK MD 21701 BRETT HANDELMAN PRESIDENT 2.00 X X 0 0 0 CHRISTOPHER R CLEMONS VICE PRESIDENT 2.00 X X 0 0 0 CARL HILDEBRAND TREASURER 2.00 X X 0 0 0 CHARLES CRUM SECRETARY 2.00 X X 0 0 0 NANCY BODMER DIRECTOR 1.00 X 0 0 0 STEVEN C PIPPIN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER ERCOLE DIRECTOR 1.00 X 0 0 0 JEAN M JOYCE DIRECTOR 1.00 X 0 0 0 MAURA M PAGE DIRECTOR 1.00 X 0 0 0 THERESA MICHEL DIRECTOR 1.00 X 0 0 0 THOMAS B TROTT JR DIRECTOR 1.00 X 0 0 0 CHARLES E REMUS II DIRECTOR 1.00 X 0 0 0 ROBERT D PROPHETER EXECUTIVE DIRECTOR 40.00 X 92500 0 1848 92500 0 1848 0 0 0 0 0 8117 10000 460672 39122 478789 PROGRAM SERVICE FEES 611710 58003 58003 58003 81099 81099 19788 0 19788 19788 19788 376098 298595 77503 77503 77503 2603 0 2603 2603 OTHER INCOME 611710 8347 8347 8347 726132 68953 0 178390 94348 61326 16983 16039 175045 113779 31508 29758 9485 6166 1707 1612 20312 13203 3656 3453 21072 21072 21517 21517 4124 4124 11684 1328 9699 657 1475 1475 35201 28951 6250 11850 11850 23179 23179 10813 2489 8324 FISCAL SPONSORSHIP 130768 130768 EVENT EXPENSES 15620 15620 COLLECTION AND EXHIBITS 15028 15028 EQUIPMENT 11113 633 10480 15202 7872 7311 19 627836 381543 177660 68633 281242 183309 604689 227352 14204 14631 37 1553564 1112593 370501 440971 1697290 2275415 1652 1652 272102 299709 3241717 3443039 24883 45109 220492 201535 33458 24487 278833 271131 X 2625019 2784717 337865 387191 2962884 3171908 3241717 3443039 98296 89283 21445 0 X 1 X 0 0 0 X 341481 461356 405842 544994 348021 2101694 341481 461356 405842 544994 348021 2101694 341459 1760235 204547 204953 66177 79414 100880 655971 2757665 220940 0.63830 0.62280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 129400 129400 1353358 1041787 311571 70806 70806 0 440971 SPLIT INTEREST AGREEMENT 273288 OTHER ASSETS 1934 RIGHT OF USE OPERATING LEASE 24487 299709 LEASE LIABILITY 24487 24487 X PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. IN ADDITION, THE ORGANIZATION QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(II) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ORGANIZATION COMPLIES WITH FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU) 2009-06. AS PART OF THAT ADOPTION, THE ORGANIZATION CONSIDERED THE POSSIBILITY OF UNCERTAIN TAX POSITIONS AND THEIR IMPACT ON THE FINANCIAL POSITION OF THE ORGANIZATION. THE MOST SIGNIFICANT TAX POSITIONS OF THE ORGANIZATION ARE ITS TAX-EXEMPT STATUS AND THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2024, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES (IF APPLICABLE) IN INCOME TAXES PAYABLE ON THE STATEMENT OF FINANCIAL POSITION AND RECORDS ANY EXPENSE IN THE PROVISION FOR INCOME TAXES IN THE STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAD NO INTEREST OR PENALTIES FOR THE YEAR ENDED DECEMBER 31, 2024. PURSUANT TO INTERNAL REVENUE SERVICE RULES FOR THE STATUTE OF LIMITATIONS, THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2021. X 583 39122 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD IS PROVIDED WITH A COMPLETE COPY OF THE RETURN PRIOR TO FILING. NO FURTHER REVIEW IS CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR A REVIEW OF THE RESPONSIBILITIES OF BOARD MEMBERS, AS WELL AS A REVIEW OF ALL OF THE ORGANIZATION'S POLICIES, IS CONDUCTED INDIVIDUALLY WITH EACH MEMBER. IN ADDITION, AS A PART OF THE INITIAL BOARD MEETING FOR ALL NEW MEMBERS, THERE IS A REVIEW OF THE POLICIES WITH THE ENTIRE BOARD. THOSE MEMBERS WITH CONCERNS ABOUT POTENTIAL CONFLICTS OF INTEREST ARE ENCOURAGED TO VOICE THEM AT THAT TIME FOR PROPER DISCUSSION AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR UPON INITIAL HIRING AND ANNUALLY THEREAFTER FOR POSSIBLE INCREASES OR REVISIONS IN COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 18 THE ANNUAL REPORT IS POSTED ON THE ORGANIZATION'S WEBSITE. OTHER FINANCIAL RECORDS AND THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST, AND A STATEMENT TO THAT EFFECT APPEARS WITH THE MISSION STATEMENT ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.