STRATEGY STUDIO / PUBLIC DATA EXPLORER

BUCHANAN COUNTY HISTORICAL SOCIETY OF VIRGINIA INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BUCHANAN COUNTY HISTORICAL SOCIETY OF VIRGINIA INC (EIN 46-1937331)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202413179349200031
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-11-12T07:53:47-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541965901PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COOK ASSOCIATES CPA SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1205 LEE STREETAddressLine1Txt
CityRICHLANDSCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24641ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461937331EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUCHANAN COUNTY HISTORICAL SOCIETYBusinessNameLine1Txt
Business Name Line2OF VIRGINIA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBUCHBusinessNameControlTxt
Phone2766985087PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 471AddressLine1Txt
CityVANSANTCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24656ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIDGET LESTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2766985087PhoneNum
Signature2024-11-12SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Form8822 B AttachedYes (X)Form8822BAttachedInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01309478PTIN
Phone2769631003PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website AddressBCHSVA.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$53,779GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$52,862ContributionsGiftsGrantsEtcAmt
Membership Dues$280MembershipDuesAmt
Gross Sales Of Inventory$464GrossSalesOfInventoryAmt
Cost Of Goods Sold$366CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$98GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$173OtherRevenueTotalAmt
Total Revenue$53,413TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$8,750FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$410OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$89PrintingPublicationsPostageAmt
Other Expenses Total$4,753OtherExpensesTotalAmt
Total Expenses$14,002TotalExpensesAmt
Excess Or Deficit For Year$39,411ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$397,842NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$23,892OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$413,361NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$75,327BOYAmt
EOY$100,608EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$8,000BOYAmt
EOY$8,000EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$324,898BOYAmt
EOY$313,516EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$408,225BOYAmt
EOY$422,124EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,383BOYAmt
EOY$8,763EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$397,842BOYAmt
EOY$413,361EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposePROMOTES INTEREST IN AND KNOWLEDGE OF THE HISTORY AND CULTURE OF BUCHANAN COUNTY, VIRGINIA BY GATHERING AND DISSIMULATING HISTORICAL INFORMATION ABOUT BUCHANAN COUNTY. THE NON-PROFIT WAS ESTABLISHED FOR THE PURPOSE OF PRESERVING AND PROMOTING BUCHANAN COUNTY'S RICH HERITAGE, ESPECIALLY OUR EARLY HISTORY, FOLKLORE, CULTURE, MUSIC, AND CRAFTS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomTHE NON-PROFIT WAS ESTABLISHED FOR THE PURPOSE OF PRESERVING AND PROMOTING BUCHANAN COUNTY'S RICH HERITAGE, ESPECIALLY OUR EARLY HISTORY, FOLKLORE, CULTURE, MUSIC, AND CRAFTS.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$2,590ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$2,590TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BRIDGET LESTER
PRESIDENT10.00$0$0$0
HANNAH ESTEP
SECRETARY1.00$0$0$0
RITA STACY
TREASURER10.00$0$0$0
ED TALBOTT
VICE PRESIDENT1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 471AddressLine1Txt
CityVANSANTCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24656ZIPCd
FieldValueIRS element (for citing)
Phone2766985087PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$33,088CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,989CurrentTaxYearMinus1YearAmt
Current Tax Year$52,862CurrentTaxYearAmt
Total$195,155TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$33,088CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,989CurrentTaxYearMinus1YearAmt
Current Tax Year$52,862CurrentTaxYearAmt
Total$195,155TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$121,270SubstantialContributorsTotAmt
Public Support Total170$73,885PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$74CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32CurrentTaxYearMinus1YearAmt
Current Tax Year$173CurrentTaxYearAmt
Total$340TotalAmt
FieldValueIRS element (for citing)
Total Support$195,495TotalSupportAmt
Gross Receipts Rltd Activities$5,510GrossReceiptsRltdActivitiesAmt
Public Support CY1700.37790PublicSupportCY170Pct
Public Support PY1700.40350PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORYINCOME: GROSS RECEIPTS: 464. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 366. GROSS PROFIT: 98. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 3,041. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 2,675. COST OF GOODS SOLD: 366.
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUEDESCRIPTION: INTEREST INCOME. AMOUNT: 173.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: INSURANCE. AMOUNT: 628. DESCRIPTION: BANK FEES. AMOUNT: 2. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 578. DESCRIPTION: CORPORATE STATE REGISTRATIONS. AMOUNT: 25. DESCRIPTION: EVENTS EXPENSES. AMOUNT: 1,002. DESCRIPTION: SUPPLIES - GRAVE MARKERS. AMOUNT: 1,438. DESCRIPTION: PROPERTY TAXES. AMOUNT: 31. DESCRIPTION: DEPRECIATION. AMOUNT: 1,049. TOTAL TO FORM 990-EZ, LINE 16: 4,753.
FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETSDESCRIPTION: RENT EXPENSE - USE OF FACILITY, NET OF PRESENT VALUE DISCOUNT. AMOUNT: -10,145. DESCRIPTION: PROMISES TO GIVE - NET REALIZABLE VALUE. AMOUNT: -13,747. TOTAL TO FORM 990-EZ, LINE 20: -23,892.
FORM 990-EZ, PART I, LINE 20, CHANGES IN NET ASSETSTHE ORGANIZATION LEASES ITS FACILITIES FROM ANOTHER REGIONAL ORGANIZATION FOR $1 ANNUALLY. THE TERM OF THE LEASE IS FOR TWENTY YEARS. THE ORGANIZATION ORIGINALLY RECORDED THE PRESENT VALUE (AT A 5.00% DISCOUNT) OF THE CONTRIBUTION IN THE AMOUNT OF $281,674 UNDER U.S. GAAP. IN 2023, THE RENT FREE USE OF THE FACILITIES, DISCOUNTED, WAS $10,145. AT YEAR-END 12/31/2023, THE BALANCE WAS $238,934. AT DECEMBER 31, 2022, TWO DONORS PROMISED TO GIVE $13,747. THESE PROMISES WERE RECEIVED IN EARLY 2023 AND WERE RECORDED AT NET REALIZABLE VALUE UNDER U.S. GAAP. THUS, NO DISCOUNT FOR PRESENT VALUE WAS RECORDED AT YEAR-END, 12/31/2022. BECAUSE THESE FUNDS WERE RECEIVED IN 2023, THEY HAVE BEEN INCLUDED IN CONTRIBUTIONS, FORM 990EZ, PART I, LINE 1. THE PROMISES WERE RESTRICTED FOR THE MUSEUM STORE UPGRADE PROJECT AND TO COVER LEGAL FEES OWED AT YEAR-END.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: PREPAIDS AND DEPOSITS. BEG. OF YEAR AMOUNT: 444. END OF YEAR AMOUNT: 306. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 3,041. END OF YEAR AMOUNT: 2,675. DESCRIPTION: MUSEUM UPGRADE PROJECT. BEG. OF YEAR AMOUNT: 31,825. END OF YEAR AMOUNT: 45,888. DESCRIPTION: CONTRIBUTION RECEIVABLE (NET) - LEASED FACILITIES. BEG. OF YEAR AMOUNT: 249,079. END OF YEAR AMOUNT: 238,934. DESCRIPTION: PROMISES TO GIVE. BEG. OF YEAR AMOUNT: 13,747. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 26,762. END OF YEAR AMOUNT: 25,713.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 10,383. END OF YEAR AMOUNT: 8,763.
ORGANIZATION'S FINANCIAL STATEMENTS (COMPILED):FOR THE YEAR ENDED 12/31/2023, THE ORGANIZATION RECEIVED A COMPILATION OF ITS FINANCIAL STATEMENTS (INCLUDING NOTES) FROM A CPA FIRM UNDER U.S. GAAP. THESE FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
PASS-THROUGH CONTRIBUTIONS:THE ORGANIZATION RECEIVED $15,800 IN CONTRIBUTIONS FROM AGENCY TRANSACTIONS FOR THE RED JACKET MINE SITE TRAIL PROJECT AND $15,800 PROFESSIONAL FEES WERE EXPENSED TOWARDS MAPPING AND SURVEYING THE TRAIL AREA. THAT LAND IS NOT OWNED BY THE ORGANIZATION. THESE AMOUNTS ARE NOT RECORDED ON THE FORM 990EZ. AFTER THE TRAIL IS COMPLETED, THE ORGANIZATION WILL DEVELOP SIGNAGE TO DISPLAY FOR THE HISTORY OF THAT AREA. THE ORGANIZATION'S OFFICERS HAVE SPEARHEADED THIS PROJECT FROM ITS CONCEPTION AND HAVE MET WITH THE COAL COMPANIES, LAND OWNERS, AND LOCAL GOVERNMENT OFFICIALS TO WORK OUT THE LOGISTICS OF THE PROJECT. AFTER THE COMPLETION OF THE TRAIL, THIS OUTDOOR ATTRACTION WILL BE A GREAT ADDITION TO THE COMMUNITY ALONG WITH THE MUSEUM THAT IS BEING DEVELOPED FOR BUCHANAN COUNTY. BOTH TOURIST ATTRACTIONS WILL BECOME UNIQUE DESTINATIONS THAT WILL SERVE AS EDUCATIONAL VENUES FOR OUR SCHOOL CHILDREN, LOCAL POPULATION, AND TOURISTS THAT TRAVEL FROM OUTSIDE THE AREA.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc