2026-09-14T14:57:06+00:00 2025-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR STE 300 SOUTH JORDAN UT 840955123 990 2025-01-01 475152099 MONUMENT OF THE AMERICAS INC MONU 5413775191 308 NORTH ABAJO PEAK WAY HEBER CITY UT 84032 STEVEN NEAL PRESIDENT 2026-09-14 true RICHARD SCORESBY P00573067 8013131900 2026-09-11 2025 STEVEN NEAL 308 NORTH ABAJO PEAK WAY HEBER CITY UT 84032 1997071 false X WWW.MONUMENTOFTHEAMERICAS.ORG X 2015 UT TO INSPIRE FAITH, LEARNING, AND REFLECTION THROUGH THE CREATION AND PRESERVATION OF SCULPTURE GARDENS, MONUMENTS, AND VISUAL ART THAT COMMEMORATE JESUS CHRIST, THE TEACHINGS OF THE BOOK OF MORMON, AND THE FOUNDING OF AMERICA. 7 7 0 15 0 518135 1979726 0 0 0 14745 0 2600 518135 1997071 0 0 0 0 9600 22500 0 0 42058 285267 160244 294867 182744 223268 1814327 1128714 5485581 252562 20300 876152 5465281 TO INSPIRE FAITH, LEARNING, AND REFLECTION THROUGH THE CREATION AND PRESERVATION OF SCULPTURE GARDENS, MONUMENTS, AND VISUAL ART THAT COMMEMORATE JESUS CHRIST, THE TEACHINGS OF THE BOOK OF MORMON, AND THE FOUNDING OF AMERICA. false false 99892 THE ORGANIZATION BROKE GROUND IN 2025 FOR THE MONUMENT OF THE AMERICAS IN HEBER CITY, UTAH. THE 12-ACRE SCULPTURE PARK WILL FEATURE MORE THAN 70 SCULPTURES INSPIRED BY OUR SAVIOR JESUS CHRIST, THE BOOK OF MORMON, AND THE FOUNDING OF AMERICA. THE TWELVE-ACRE PARK GROUNDS WILL INCLUDE LARGE-SCALE WATER FEATURES, MANICURED GARDENS, AN OUTDOOR AMPHITHEATER AND A CLASSICAL-STYLE VISITOR AND EVENT CENTER. THE ORGANIZATION IS ALSO EXPANDING THE AMERICAN FREEDOM GARDEN BY CREATING AND PRODUCING THREE NEW SCULPTURES. EACH FIGURE REPRESENTS A PIVOTAL MOMENT IN THE FOUNDING OF OUR COUNTRY, AND THEIR STORIES WILL BE SHARED TO PROMOTE CITIZEN EDUCATION. 99892 true true false false false false false true false false true false false true false true true false 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 false false true 2 0 true 0 false false false false false false false false false false false false X 7 7 true false true false false false false false false false false false true false false false false false false false false false UT X MARVIN RUST 4354943733 1008 COBBLESTONE DRIVE HEBER UT 84032 BRADLEY COLTON VICE PRESIDENT 1.0 X X 0 0 0 MARVIN RUST SECRETARY 2.0 X X 0 0 0 MINDY MERRILL TREASURER 1.0 X X 0 0 0 STEVEN NEAL DIRECTOR & PRESIDENT 40.0 X X 0 0 0 BRIAN BALLS DIRECTOR 1.0 X 0 0 0 JEREMY FILLMORE DIRECTOR 1.0 X 0 0 0 MICHAEL KIZERIAN DIRECTOR 1.0 X 0 0 0 HEIDI NEAL EXECUTIVE DIRECTOR 40.0 X 22500 0 0 22500 0 0 0 false false false 0 1979726 840000 1979726 0 0 0 0 0 14745 14745 0 0 0 0 2600 2600 2600 0 0 0 0 0 1997071 0 0 17345 X 0 0 22500 11016 5970 5514 763 374 202 187 2200 1077 584 539 120534 59012 31985 29537 7509 1228 6281 10488 9438 1050 1464 1318 146 2393 2154 239 4321 4321 4396 4396 6176 5558 618 0 0 0 0 182744 99892 40794 42058 146715 257873 300000 0 0 12165 922963 31397 919833 891566 0 0 50001 0 0 4036142 1128714 5485581 2562 300 250000 0 0 20000 0 0 252562 20300 X 876152 5465281 876152 5465281 1128714 5485581 1814327 846853 1927949 0 X false true true false X 439369 450300 351702 518135 1979726 3739232 0 0 0 0 0 0 0 0 0 0 0 0 439369 450300 351702 518135 1979726 3739232 1524450 2214782 125 0 150 0 14745 15020 0 0 0 0 0 0 0 0 0 0 2600 2600 3756852 0 0.58953 0.9971 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - FUNDRAISING EVENTS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 2600.0, COLUMN F - 2600.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4036142 X X false 880000 880000 42963 31397 11566 891566 SCULPTURES & OTHER WORKS OF ART 4036142 4036142 0 X 2843924 846853 0 846853 1997071 0 0 1997071 182744 0 0 182744 0 0 182744 SCHEDULE D, PART III, LINE 4 COLLECTIONS OF ART - DESCRIPTION OF COLLECTIONS THE ORGANIZATION MAINTAINS A COLLECTION OF MONUMENTAL BRONZE STATUES, SCULPTURAL WORKS, RELIEF PANELS, AND RELATED ARTISTIC ASSETS DISPLAYED AS PART OF THE MONUMENT OF THE AMERICAS AND CHRIST IN AMERICA LEGACY PARK. THESE COLLECTIONS ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, RELIGIOUS INSPIRATION, AND CULTURAL PRESERVATION PURPOSES, AND FURTHER THE ORGANIZATION'S EXEMPT MISSION OF PROMOTING THE LIFE AND TEACHINGS OF JESUS CHRIST, THE FOUNDING PRINCIPLES OF AMERICA, AND THE BOOK OF MORMON. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE MANAGEMENT EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN PREPARATION OF THE ORGANIZATION'S TAX RETURNS TO DETERMINE IF THE POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY THE TAXING AUTHORITIES. MANAGEMENT HAS DETERMINED THERE ARE NO UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION'S RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) GENERALLY REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY ARE FILED. 1 840000 MARKET VALUE 0 false false false SCHEDULE M, PART I COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, LINE 10A SECTION B. POLICIES THE ORGANIZATION DOES NOT CURRENTLY MAINTAIN SEVERAL OF THE FORMAL GOVERNANCE POLICIES REFERENCED IN PART VI, SECTION B, INCLUDING CERTAIN CONFLICT OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION, AND OTHER GOVERNANCE POLICIES. THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS ARE IN THE PROCESS OF EVALUATING AND DEVELOPING FORMAL WRITTEN POLICIES AND PROCEDURES APPROPRIATE FOR THE ORGANIZATION'S OPERATIONS AND GOVERNANCE NEEDS. FORM 990, PART VI, LINE 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS STEVEN NEAL - FAMILY RELATIONSHIP, MINDY MERRIL - FAMILY RELATIONSHIP, HEIDI NEAL - FAMILY RELATIONSHIP FORM 990, PART VI, LINE 4 SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS DURING THE YEAR, THE ORGANIZATION AMENDED ITS BYLAWS AND ARTICLES OF INCORPORATION. BYLAW AMENDMENTS CLARIFIED THE BOARD GOVERNANCE STRUCTURE IN THE EVENT OF THE FOUNDER AND PRIMARY MEMBER'S RESIGNATION, REVISED BOARD SIZE AND QUALIFICATION REQUIREMENTS, AND ESTABLISHED TERM LIMITS FOR BOARD MEMBERS AND OFFICERS. THE ARTICLES OF INCORPORATION WERE AMENDED TO PROVIDE ADDITIONAL SPECIFICITY REGARDING THE ORGANIZATION'S MISSION STATEMENT. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE PRESIDENT AND EXECUTIVE DIRECTOR WILL CONDUCT A FULL REVIEW BEFORE THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES ARCHITECTURAL SERVICES - TOTAL EXPENSE: 71478, PROGRAM SERVICE EXPENSE: 34995, MANAGEMENT AND GENERAL EXPENSES: 18967, FUNDRAISING EXPENSES: 17516; OTHER FEES FOR SERVICES - TOTAL EXPENSE: 49056, PROGRAM SERVICE EXPENSE: 24017, MANAGEMENT AND GENERAL EXPENSES: 13018, FUNDRAISING EXPENSES: 12021; FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENT THE ORGANIZATION RECORDED A PRIOR PERIOD ADJUSTMENT TO CORRECT ACCOUNTING ERRORS AND TO REFLECT A RETROACTIVE CHANGE IN ACCOUNTING POLICY. A SIGNIFICANT PORTION OF THE ADJUSTMENT RELATES TO THE CORRECTION OF PRIOR-PERIOD GAAP REPORTING ERRORS. THESE CORRECTIONS INCLUDED RECOGNIZING CERTAIN DONATED SERVICES AS PART OF THE COST BASIS OF RELATED CAPITAL ASSETS AND REMOVING A LOAN LIABILITY AND RELATED INTEREST EXPENSE THAT WERE DETERMINED NOT TO BE OBLIGATIONS OF THE ORGANIZATION. IN ADDITION, THE ORGANIZATION ADOPTED A POLICY TO CAPITALIZE SCULPTURES AND OTHER WORKS OF ART AS A COLLECTION AND NOT DEPRECIATE THE COLLECTION UNDER GAAP. THE PRIOR PERIOD ADJUSTMENT WAS RECORDED TO CORRECT THE RELATED ASSET AND ACCUMULATED DEPRECIATION BALANCES AND TO CONFORM THE ORGANIZATION'S FINANCIAL STATEMENTS WITH GAAP.