LICKING COUNTY GOVERNMENTAL PRESERVATION SOCIETY: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LICKING COUNTY GOVERNMENTAL PRESERVATION SOCIETY (EIN 46-3000689)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-27
- IRS object ID
- 202401799349200005
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-27T09:44:04-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461874721 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILGING ROUSH & PARSONS CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1684 VENTURE DR STE B | AddressLine1Txt |
| City | MT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463000689 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LICKING COUNTY GOVERNMENTAL | BusinessNameLine1Txt |
| Business Name Line2 | PRESERVATION SOCIETY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LICK | BusinessNameControlTxt |
| Phone | 7403455245 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5252 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 430585252 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUKE FROST | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2024-06-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DUKE | PersonFirstNm |
| Person Last | FROST | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLY A JAEGER | PreparerPersonNm |
| PTIN | P02189760 | PTIN |
| Phone | 7403970779 | PhoneNum |
| Preparation | 2024-06-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $39,667 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $4,235 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $6,600 | ProgramServiceRevenueAmt |
| Investment Income | $28,023 | InvestmentIncomeAmt |
| Gross Sales Of Inventory | $807 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $171 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $636 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $2 | OtherRevenueTotalAmt |
| Total Revenue | $39,496 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $2,018 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $3,609 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $176 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $1,569 | OtherExpensesTotalAmt |
| Total Expenses | $7,372 | TotalExpensesAmt |
| Excess Or Deficit For Year | $32,124 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $209,592 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $241,716 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,169 | BOYAmt |
| EOY | $137,273 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,810 | BOYAmt |
| EOY | $105,355 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,979 | BOYAmt |
| EOY | $242,628 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $387 | BOYAmt |
| EOY | $912 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,592 | BOYAmt |
| EOY | $241,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO PROTECT, PRESERVE AND SAFEGUARD THE ARCHITECTURAL HERITAGE OF SPECIFIC LICKING COUNTY GOVERNMENT-OWNED HISTORIC BUILDINGS. TO CULTIVATE AND ENCOURAGE INTEREST, PROMOTE AND ORGANIZE EFFORTS FOR THE EDUCATION, PROTECTION AND PRESERVATION OF LICKING COUNTY GOVERNMENT-OWNED BUILDINGS OF HISTORIC OR AESTHETIC INTEREST. TO DEVELOP AN ONGOING SYNERGY WITH OTHER COMMUNITY EVENTS AND ACTIVITIES TO MAKE THE MANAGED PROPERTIES AND THE AREAS SURROUNDING THEM VIABLE AS TOURIST/CIVIC ATTRACTIONS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | INTERIOR AND EXTERIOR RESTORATION OF OLD LICKING COUNTY JAIL. TOURS, HISTORICAL AND EDUCATIONAL PROGRAMS ON THE SITE OF THE OLD LICKING COUNTY JAIL. DEVELOP AN ONGOING SYNERGY WITH OTHER COMMUNITY EVENTS AND ACTIVITIES TO MAKE THE LCGPS-MANAGED PROPERTIES AND SURROUNDING AREAS VIABLE AS TOURIST/CIVIC ATTRACTIONS. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $6,415 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,415 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| DUKE FROST | ||
| PRESIDENT | 0.46 | $0 |
| MELISSA OWENS | ||
| VICE PRESIDE | 0.46 | $0 |
| DOUGLAS C PRICER | ||
| TREASURER | 0.46 | $0 |
| PAM JONES | ||
| SECRETARY | 0.46 | $0 |
| CHET GEIGER | ||
| BD MEMBER (F | 0.46 | $0 |
| GERRY BILLY | ||
| BOARD MEMBER | 0.12 | $0 |
| BRIAN HAUGHT | ||
| BOARD MEMBER | 0.12 | $0 |
| DEB KENNY | ||
| BOARD MEMBER | 0.12 | $0 |
| CHRIS LONG | ||
| BOARD MEMBER | 0.12 | $0 |
| NELSON SMITH | ||
| BOARD MEMBER | 0.12 | $0 |
| LISA RHODES | ||
| BOARD MEMBER | 0.12 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUGLAS C PRICER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 674 JACKSONTOWN RD | AddressLine1Txt |
| City | HEATH | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7403455245 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,812 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,664 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,235 | CurrentTaxYearAmt |
| Total | $53,026 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $98,248 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,213 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,771 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,424 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,407 | CurrentTaxYearAmt |
| Total | $155,063 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,899 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $4,940 | CurrentTaxYearMinus2YearsAmt |
| Total | $25,839 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,959 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,877 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,684 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,642 | CurrentTaxYearAmt |
| Total | $233,928 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,000 | CurrentTaxYearMinus1YearAmt |
| Total | $6,750 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,000 | CurrentTaxYearMinus1YearAmt |
| Total | $6,750 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $227,178 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,023 | CurrentTaxYearAmt |
| Total | $51,027 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,023 | CurrentTaxYearAmt |
| Total | $51,027 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,087 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $168 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2 | CurrentTaxYearAmt |
| Total | $1,277 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,959 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,965 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,936 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,667 | CurrentTaxYearAmt |
| Total | $286,232 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.79370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.87290 | PublicSupportPY509Pct |
| Investment Income CY | 0.18000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | BWC REFUNDS 1,277 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | BWC REFUND 2 TOTAL 2 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE SUPPLIES 49 BANK & CREDIT CARD FEES 66 LICENSES & FEES 100 BOARD/COMMITTEE MEALS 809 COMPUTER/INTERNET EXPENSE 391 VOLUNTEER APPRECIATION 106 MISCELLANEOUS EXPENSE 48 TOTAL 1,569 |
| FORM 990-EZ, PART II, LINE 24 | LEASEHOLD IMPROVEMENTS 40,456 40,456 LESS ACCUMULATED DEPRECIATION 1,513 2,550 LEASEHOLD IMPRVMTS IN PROCESS 65,867 67,349 JAIL MEMORABILIA 0 100 TOTAL 104,810 105,355 |
| FORM 990-EZ, PART II, LINE 26 | PNB VISA 321 889 SALES TAX LIABILITY 66 23 |
| FORM 990-EZ, PART III | TO PROTECT, PRESERVE AND SAFEGUARD THE ARCHITECTURAL HERITAGE OF SPECIFIC LICKING COUNTY GOVERNMENT-OWNED HISTORIC BUILDINGS. TO CULTIVATE AND ENCOURAGE INTEREST, PROMOTE AND ORGANIZE EFFORTS FOR THE EDUCATION, PROTECTION AND PRESERVATION OF LICKING COUNTY GOVERNMENT-OWNED BUILDINGS OF HISTORIC OR AESTHETIC INTEREST. TO DEVELOP AN ONGOING SYNERGY WITH OTHER COMMUNITY EVENTS AND ACTIVITIES TO MAKE THE MANAGED PROPERTIES AND THE AREAS SURROUNDING THEM VIABLE AS TOURIST/CIVIC ATTRACTIONS. |
| FORM 990-EZ, PART III, LINE 28 | INTERIOR AND EXTERIOR RESTORATION OF OLD LICKING COUNTY JAIL. TOURS, HISTORICAL AND EDUCATIONAL PROGRAMS ON THE SITE OF THE OLD LICKING COUNTY JAIL. DEVELOP AN ONGOING SYNERGY WITH OTHER COMMUNITY EVENTS AND ACTIVITIES TO MAKE THE LCGPS-MANAGED PROPERTIES AND SURROUNDING AREAS VIABLE AS TOURIST/CIVIC ATTRACTIONS. |