BUCHANAN COUNTY HISTORICAL SOCIETY OF VIRGINIA INC: Form 990EZ, tax year 2022
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- Organization
- BUCHANAN COUNTY HISTORICAL SOCIETY OF VIRGINIA INC (EIN 46-1937331)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-02
- IRS object ID
- 202322759349200317
- Schema version
- 2022v5.0
- 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 | 2023-10-02T09:23:42-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541965901 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOK ASSOCIATES CPA SERVICES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 205 LEE STREET | AddressLine1Txt |
| City | RICHLANDS | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24641 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461937331 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUCHANAN COUNTY HISTORCIAL SOCIETY | BusinessNameLine1Txt |
| Business Name Line2 | OF VIRGINIA INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUCH | BusinessNameControlTxt |
| Phone | 2766985087 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 471 | AddressLine1Txt |
| City | VANSANT | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24656 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIDGET LESTER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2766985087 | PhoneNum |
| Signature | 2023-10-02 | SignatureDt |
| Discuss With Paid Preparer | 0 | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BRIDGET | PersonFirstNm |
| Person Last | LESTER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01309478 | PTIN |
| Phone | 2769631003 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | BCHSVA.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $32,409 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $31,509 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $480 | MembershipDuesAmt |
| Gross Sales Of Inventory | $388 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $282 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $106 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $32 | OtherRevenueTotalAmt |
| Total Revenue | $32,127 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $16,144 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $290 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $2,972 | OtherExpensesTotalAmt |
| Total Expenses | $19,406 | TotalExpensesAmt |
| Excess Or Deficit For Year | $12,721 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $381,576 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $3,545 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $397,842 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,144 | BOYAmt |
| EOY | $75,327 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,000 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,270 | BOYAmt |
| EOY | $324,898 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $390,414 | BOYAmt |
| EOY | $408,225 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,838 | BOYAmt |
| EOY | $10,383 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,576 | BOYAmt |
| EOY | $397,842 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | PROMOTES 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 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. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $19,406 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $19,406 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| BRIDGET LESTER | ||||
| PRESIDENT | 10.00 | $0 | $0 | $0 |
| HANNAH ESTEP | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| RITA STACY | ||||
| TREASURER | 10.00 | $0 | $0 | $0 |
| ED TALBOTT | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 471 | AddressLine1Txt |
| City | VANSANT | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24656 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2766985087 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,989 | CurrentTaxYearAmt |
| Total | $149,386 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,989 | CurrentTaxYearAmt |
| Total | $149,386 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $89,024 | SubstantialContributorsTotAmt |
| Public Support Total170 | $60,362 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $74 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32 | CurrentTaxYearAmt |
| Total | $204 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $149,590 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $10,460 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.40350 | PublicSupportCY170Pct |
| Public Support PY170 | 0.36940 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY | INCOME: GROSS RECEIPTS: 388. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 282. GROSS PROFIT: 106. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 2,823. MERCHANDISE PURCHASED: 500. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 3,041. COST OF GOODS SOLD: 282. |
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST INCOME. AMOUNT: 32. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: INSURANCE. AMOUNT: 1,423. DESCRIPTION: BANK FEES. AMOUNT: 11. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 454. DESCRIPTION: CORPORATE STATE REGISTRATIONS. AMOUNT: 35. DESCRIPTION: DEPRECIATION. AMOUNT: 1,049. TOTAL TO FORM 990-EZ, LINE 16: 2,972. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: RENT EXPENSE - USE OF FACILITY, NET OF PRESENT VALUE DISCOUNT. AMOUNT: -9,662. DESCRIPTION: PROMISES TO GIVE - NET REALIZABLE VALUE. AMOUNT: 13,747. DESCRIPTION: RETURN OF RESTRICTED FUNDING TO DONOR. AMOUNT: -540. TOTAL TO FORM 990-EZ, LINE 20: 3,545. |
| FORM 990-EZ, PART I, LINE 20, CHANGES IN NET ASSETS | THE 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 2022, THE RENT FREE USE OF THE FACILITIES, DISCOUNTED, WAS $9,662. AT YEAR-END 12/31/2022, THE BALANCE WAS $249,079. AT DECEMBER 31, 2022, TWO DONORS PROMISED TO GIVE $13,747. THESE PROMISES WERE RECEIVED IN EARLY 2023 AND HAVE BEEN RECORDED AT NET REALIZABLE VALUE UNDER U.S. GAAP. THUS, NO DISCOUNT FOR PRESENT VALUE HAS BEEN RECORDED AT YEAR-END. THE PROMISES ARE RESTRICTED FOR THE MUSEUM STORE UPGRADE PROJECT AND TO COVER LEGAL FEES OWED AT YEAR-END. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: PREPAIDS AND DEPOSITS. BEG. OF YEAR AMOUNT: 160. END OF YEAR AMOUNT: 444. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 2,823. END OF YEAR AMOUNT: 3,041. DESCRIPTION: MUSEUM UPGRADE PROJECT. BEG. OF YEAR AMOUNT: 7,734. END OF YEAR AMOUNT: 31,825. DESCRIPTION: CONTRIBUTION RECEIVABLE (NET) - LEASED FACILITIES. BEG. OF YEAR AMOUNT: 258,742. END OF YEAR AMOUNT: 249,079. DESCRIPTION: PROMISES TO GIVE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 13,747. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 27,811. END OF YEAR AMOUNT: 26,762. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 8,838. END OF YEAR AMOUNT: 10,383. |
| AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS: | FOR THE YEARS ENDED 12/31/2022 AND 2021, THE ORGANIZATION RECEIVED AN AUDIT OF ITS FINANCIAL STATEMENTS (INCLUDING NOTES) FROM AN INDEPENDENT CPA FIRM UNDER U.S. GAAP. THESE FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE 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 |