2025-07-15T15:26:10-04:00 2024-08-31 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2023-09-01 756019872 PANHANDLE-PLAINS HISTORICAL SOCIETY PANH 8066512244 WTAMU BOX 60967 CANYON TX 79016 HEATHER FRIEMEL DIR FINANCE/BUSINESS 8066512244 2025-07-15 true true RICHARD W BLANKENSHIP CPA P00172630 8063717661 2025-07-15 2023 2025-03-06 01:10:19Z HEATHER FRIEMEL WTAMU BOX 60967 CANYON TX 79016 3728693 false X PANHANDLEPLAINS.ORG X 1921 TX TO COLLECT, PRESERVE, CONSERVE, EXHIBIT AND INTERPRET THE HISTORICAL, ETHNOLOGICAL, CULTURAL, AND SCIENTIFIC HERITAGE OF THE PANHANDLE-PLAINS REGION OF TEXAS AND RELTAED AREAS OF THE SOUTHWEST; TO OPERATE AND MAINTAIN THE PANHANDLE-PLAINS HISTORICAL MUSEUM IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE TEXAS A&M UNIVERSITY BOARD OF REGENTS; TO ENLIST INTEREST AND SUPPORT IN ACHIEVING THE MISSION; AND TO UNDERTAKE OTHER RELATED ACTIVITIES. 14 14 0 181 0 641457 675630 611610 548606 554211 773925 1576470 1607117 3383748 3605278 0 0 1344042 1461633 0 85867 898595 993414 2242637 2455047 1141111 1150231 16031622 17904161 83500 37827 15948122 17866334 X TO COLLECT, PRESERVE, CONSERVE, EXHIBIT AND INTERPRET THE HISTORICAL, ETHNOLOGICAL, CULTURAL, AND SCIENTIFIC HERITAGE OF THE PANHANDLE-PLAINS REGION OF TEXAS AND RELTAED AREAS OF THE SOUTHWEST; TO OPERATE AND MAINTAIN THE PANHANDLE-PLAINS HISTORICAL MUSEUM IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE TEXAS A&M UNIVERSITY BOARD OF REGENTS; TO ENLIST INTEREST AND SUPPORT IN ACHIEVING THE MISSION; AND TO UNDERTAKE OTHER RELATED ACTIVITIES. false false 2041886 548606 EDUCATION - COLLECTING, PRESERVING, AND EXHIBITING HISTORICAL MATERIALS. 2041886 true true false false false false false true false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false true 3 0 0 false false false false false false false false X 14 14 false false false false false false false true true false false true true false false true true true false false X HEATHER FRIEMEL 8066512244 WTAMU BOX 60967 CANYON TX 79016 X DR PAUL MATNEY PRESIDENT X X 0 0 0 ELLEN JONES PRESIDENT-EL X X 0 0 0 JOEL HOGUE PAST PRESIDE X X 0 0 0 SUZANNE WHEELER TREASURER X X 0 0 0 JASON BOYETT DIRECTOR X 0 0 0 GAYLE CALLAHAN DIRECTOR X 0 0 0 MICHAEL COLLINS DIRECTOR X 0 0 0 KATHY CORNETT DIRECTOR X 0 0 0 LANCE GARZA DIRECTOR X 0 0 0 PAT HICKMAN DIRECTOR X 0 0 0 DR JESSICA MALLARD DIRECTOR X 0 0 0 SCOTT NELSON DIRECTOR X 0 0 0 LENNY SADLER DIRECTOR X 0 0 0 WHITNEYROSE UPCHURCH DIRECTOR X 0 0 0 DR ANDREW HAY EXECUTIVE DI 40.00 X 0 0 0 HEATHER FRIEMEL DIR FINANCE/ 40.00 X 0 0 0 false false false ALLIED UNIVERSAL PO BOX 31001-2374 PASADENA CA 91110 SECURITY 179720 1 81281 297037 297312 675630 ADMISSIONS 208161 208161 EXHIBITS 174225 174225 PROGRAMS 165490 165490 RESEARCH CENTER 730 730 548606 710862 710862 1518838 1518838 63063 63063 63063 63063 140107 92888 47219 47219 69866 30527 39339 39339 MISCELLANEOUS 1721 1721 1721 3605278 651008 2278640 1461633 1198539 190012 73082 22800 22800 22863 18748 2972 1143 14404 14404 145697 145697 36242 35408 602 232 51881 42542 6745 2594 37576 29318 7315 943 23375 19167 3039 1169 63962 52448 8315 3199 12858 10543 1672 643 SECURITY 180322 180322 PROGRAMS 141461 141461 EXHIBITS 84539 84539 MISCELLANEOUS 76380 76380 79054 68750 7442 2862 2455047 2041886 327294 85867 1610189 872633 949508 891973 34047 44615 23181 10510 985327 499371 549917 485956 3120954 5604810 9629196 9858516 114630 135148 16031622 17904161 83500 37827 83500 37827 X 8308520 9829760 7639602 8036574 15948122 17866334 16031622 17904161 X 1150231 767981 X false true X true false X 1160327 825772 1187731 641457 675630 4490917 1160327 825772 1187731 641457 675630 4490917 4490917 1140274 886222 1099672 2069798 2229700 7425666 174549 141828 316377 12232960 2053826 0.36710 0.45130 X PART II, LINE 10 OTHER INCOME 174,549 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 11042562 904962 238893 6580 11702051 10932621 544 281556 166123 6036 11042562 12619576 60556 -1364289 376674 6548 10932621 10946160 33232 2049380 402362 6834 12619576 10539276 210746 596834 393966 6730 10946160 0.39000 0.34000 0.27000 false false 985327 499371 485956 485956 INVESTMENTS MEASURED AT NAV(A) 9856766 F MINERAL PROPERTY 1750 F 9858516 X 5929122 767981 1555863 2323844 3605278 3605278 4010910 1555863 1555863 2455047 2455047 SCHEDULE D, PAGE 1, PART III, LINE 1A THE SOCIETY HAS ELECTED UNDER FASB ASC 958-605-25-19, WORKS OF ART, HISTORICAL TREASURES, AND SIMILAR ITEMS, NOT TO CAPITALIZE ITS COLLECTION OF ART AND ITEMS OF HISTORICAL SIGNIFICANCE. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED BECAUSE THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED. WHILE THE COLLECTION WAS ORIGINALLY ASSEMBLED BY DONATIONS, ORGANIZED COLLECTING IS NOW CONDUCTED TO ENSURE A RICH ASSORTMENT OF PANHANDLE HISTORY. EXPENDITURES FOR THE PURCHASE OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS NOT SUBJECT TO DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS RESTRICTED FOR PURPOSE IF PURCHASED WITH DONOR RESTRICTED ASSETS. PROCEEDS FROM THE SALE OF COLLECTION ITEMS ARE SUBJECT TO A POLICY THAT REQUIRES THEM TO BE USED TO SUPPORT OTHER ITEMS FOR THE COLLECTION AND ARE RECORDED AS INCREASES IN ASSETS RESTRICTED FOR PURPOSE. BOTH THE EXPENSE AND REVENUE, IF ANY, FROM THESE TRANSACTIONS ARE REPORTED ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS SEPARATELY FROM GENERAL REVENUES AND EXPENSES OF THE SOCIETY. SCHEDULE D, PAGE 3, PART X THE SOCIETY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS A SOCIETY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.THE SOCIETY COMPLIES WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE SOCIETY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE SOCIETY EVALUATES ANY UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE SOCIETY'S TAX POSITIONS AND CONCLUDED THAT THE SOCIETY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE SOCIETY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D IN-KIND CONTRIBUTIONS WTAMU 1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 92,888 COGS NETTED AGAINST REVENUE ON F/S 30,527 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS WTAMU 1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 92,888 COGS NETTED AGAINST REVENUE ON F/S 30,527 GALA 140107 140107 17087 3800 72001 140107 140107 17087 3800 72001 92888 47219 false true false SCHEDULE M, PAGE 1, PART I, LINE 33 PPHS REPORTED ZERO ON FORM 990, PART VIII, LINE 1G BECAUSE IT DOES NOT CAPITALIZE ITS COLLECTIONS AS ALLOWED UNDER FASB ASC 958-605-25-19. FORM 990 - ORGANIZATION'S MISSION TO COLLECT, PRESERVE, CONSERVE, EXHIBIT AND INTERPRET THE HISTORICAL, ETHNOLOGICAL, CULTURAL, AND SCIENTIFIC HERITAGE OF THE PANHANDLE-PLAINS REGION OF TEXAS AND RELTAED AREAS OF THE SOUTHWEST; TO OPERATE AND MAINTAIN THE PANHANDLE-PLAINS HISTORICAL MUSEUM IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE TEXAS A&M UNIVERSITY BOARD OF REGENTS; TO ENLIST INTEREST AND SUPPORT IN ACHIEVING THE MISSION; AND TO UNDERTAKE OTHER RELATED ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE TAX RETURN IS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. ANY QUESTIONS THAT MAY ARISE ARE ANSWERED BY THE PREPARER. THE RETURN IS THEN FILED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS APPROVED BY THE PRESIDENT OF WEST TEXAS A&M UNIVERSITY. FORM 990, PAGE 6, PART VI, LINE 19 ITEMS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 IN-KIND CONTRIBUTIONS WTAMU 1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S 92,888 COGS NETTED AGAINST REVENUE ON F/S 30,527 IN-KIND CONTRIBUTIONS WTAMU -1,432,448 DIRECT FUNDRAISING EXP NETTED AGAINST REVENUE ON F/S -92,888 COGS NETTED AGAINST REVENUE ON F/S -30,527