2019-07-29T12:32:39-05:00 2018-12-31 363168081 SIKICH LLP 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2018-01-01 237060040 NAPERVILLE HERITAGE SOCIETY NAPE 6304206010 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 JOHN KORANDA CHAIRPERSON CHAIR 6304206010 2019-07-16 1 JILL M BOYLE CPA P01246734 6305668400 2019-07-16 71.205.92.204 2019-07-16 14:23:23 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 ABA4EC4281BAA6629D62F3D21867FC11A781E7B3 2018 2019-02-21 02:37:17Z JOHN KORANDA 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 982915 0 X WWW.NAPERSETTLEMENT.MUSEUM X 1969 IL ADMINISTERS NAPER SETTLEMENT, AN OUTDOOR HISTORY MUSEUM IN NAPERVILLE, IL. 18 18 0 922 0 0 1318752 395848 92250 80485 139110 172951 86982 82909 1637094 732193 0 0 0 0 0 0 0 0 56665 387458 557708 387458 557708 1249636 174485 3848961 3747244 3586 1289 3845375 3745955 X TO COLLECT AND PRESERVE THE HISTORY OF NAPERVILLE, ILLINOIS, FOR THE PRESENT AND FUTURE, SHARING IT WITH THE COMMUNITY THROUGH PROGRAMMING, EXHIBITION AND EDUCATIONAL EXPERIENCES. THROUGH PRESERVATION IN A MUSEUM VILLAGE SETTING, WE SEEK TO INSTILL AN APPRECIATION OF THE PAST BY PORTRAYING NAPERVILLE'S HISTORICAL COMMUNITY LIFE. 0 0 244042 80485 TO FOSTER AN AWARENESS AND APPRECIATION OF LANDMARKS, BUILDINGS, MONUMENTS, DOCUMENTS AND PROPERTY OF HISTORICAL IMPORTANCE TO NAPERVILLE, ILLINOIS, AND TO PRESERVE, RESTORE AND PROTECT THE COLLECTION. THE SOCIETY COMPLETED FURNISHING THE 23,000 SQUARE FOOT MUSEUM STORAGE FACILITY, IN THE FALL OF 2008 THROUGH THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF NAPERVILLE AS PART OF ITS DEPARTMENT OF PUBLIC WORKS BUILDING PROJECT. THE FACILITY PROVIDES EFFICIENT AND COMPREHENSIVE CLIMATE-CONTROLLED STORAGE AND PROTECTION OF THE COLLECTIONS OF NAPER SETTLEMENT AND NAPERVILLE HERITAGE SOCIETY. THE ROADWAYS/STORMWATER MANAGEMENT PROJECT COMMENCED AND WILL PROVIDE ADDITIONAL STORMWATER VAULT CAPACITY AND REPLACEMENT OF INTERIOR SITE ROADWAYS. THE SOCIETY ALSO CONTINUES ARTIFACT CONSERVATION AND PRESERVATION ACTIVITIES AND THE COMMUNICATION OF THE MISSION OF THE SOCIETY. 244042 1 1 0 1 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 25 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X JOHN KORANDA 6304206010 523 SOUTH WEBSTER STREET NAPERVILLE IL 60540 X STEVE ADAMS DIRECTOR 1.00 X 0 0 0 LINDY ANTONELLI DIRECTOR 1.00 X 0 0 0 CHRISTOPHER BIRCK DIRECTOR 1.00 X 0 0 0 KATHY BIRKETT DIRECTOR 1.00 X 0 0 0 JUSTIN HUNTER DIRECTOR 1.00 X 0 0 0 MATT ISHIKAWA DIRECTOR 1.00 X 0 0 0 DAVID KELSCH DIRECTOR 1.00 X 0 0 0 JOHN KORANDA CHAIR 5.00 X X 0 0 0 MARK LONDON DIRECTOR 1.00 X 0 0 0 ERIK LONG DIRECTOR 1.00 X 0 0 0 LEANNE MEYER-SMITH DIRECTOR 1.00 X 0 0 0 LEONARD MONSON TREASURER/SECRETARY 2.00 X X 0 0 0 RAJ PATEL DIRECTOR 1.00 X 0 0 0 SALLY PENTECOST IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 WHITNEY DAY-POLAK DIRECTOR 1.00 X 0 0 0 RON STENGER DIRECTOR 1.00 X 0 0 0 KYLE TODD DIRECTOR 1.00 X 0 0 0 ALBERT ZUCCO VICE CHAIR 2.00 X X 0 0 0 MACARENA TAMAYO-CALABRESE PRESIDENT & CEO 20.00 X 0 0 0 HARRIET PISTORIO CHIEF OPERATING OFFICER 20.00 X 0 0 0 0 0 0 0 0 0 1 0 106797 55338 233713 20884 395848 MEMBERSHIP 900099 80485 80485 80485 50528 50528 122423 0 122423 122423 122423 297224 106797 222577 74647 74647 36407 28145 8262 8262 732193 80485 0 255860 X 100562 5414 95148 27000 1454 25546 17601 17601 96718 5206 91512 40926 7675 33251 15976 6890 2392 6694 1605 1605 42 42 3801 891 669 2241 17637 7055 5291 5291 IMLS GRANT EXPENSES 141277 141277 CAPITAL IMPROVEMENTS 40399 40399 MISCELLANEOUS EXPENSE 15763 857 13697 1209 PRESERVATION ACTIVITIES 14161 14161 24240 11116 5145 7979 557708 244042 257001 56665 521582 518188 547954 603680 6060 4857 3088 2770277 2620519 3848961 3747244 3586 1289 3586 1289 X 549539 503005 2304473 0 991363 3242950 3845375 3745955 3848961 3747244 174485 -273905 0 X X 0 1 X 1 0 X 515171 272521 457791 1318752 395848 2960083 68254 67255 90945 92250 36407 355111 583425 339776 548736 1411002 432255 3315194 46887 45130 51725 87900 66940 298582 0 46887 45130 51725 87900 66940 298582 3016612 66157 29458 42822 42550 50528 231515 66157 29458 42822 42550 50528 231515 18240 48665 34805 71586 82909 256205 667822 417899 626363 1525138 565692 3802914 0.79320 0.82390 0.06090 0.05610 X 27000 27000 244301 271301 54260 13565 0 0 69312 24813 22612 54260 170997 256496 14400 24060 9000 27000 74460 17328 6203 5653 13565 42749 64124 X X X 0 1969233 -132526 30000 1806707 1796842 247945 75554 1969233 1706858 120484 30500 1796842 1766934 -29576 30500 1706858 1641448 155486 30000 1766934 0.08880 0.91120 0.00000 0 0 0 SALES TAX PAYABLE 1289 1289 X 493252 -273905 52565 -221340 714592 17601 17601 732193 592672 52565 52565 540107 17601 17601 557708 PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE SOCIETY'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF ASSETS, LIABILITIES AND NET ASSETS. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE SOCIETY'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM BOARD-APPROVED DEACCESSIONED ITEMS TO BE USED FOR FUTURE COLLECTIONS ACQUISITIONS OR DIRECT CARE OF COLLECTIONS. PART III, LINE 4: THE MUSEUM'S COLLECTION CONSISTS OF OVER 60,000 ARTIFACTS SELECTED FOR THEIR EXHIBITION AND RESEARCH POTENTIAL RELATIVE TO LIFE IN NORTHEASTERN ILLINOIS, SPECIFICALLY NAPERVILLE, ILLINOIS, A MID-WESTERN TOWN SUPPORTING THE LARGER AGRARIAN, AND LATER RESEARCH AND TECHNOLOGY REGION. THE MUSEUM'S COLLECTION CONTAIN IMPORTANT OBJECTS OF MATERIAL CULTURE RELATED TO THIS REGION, INCLUDING STRUCTURES AND BUILDING COMPONENTS, BUILDING FURNISHINGS, PERSONAL ARTIFACTS, TOOLS AND EQUIPMENT, DISTRIBUTION AND TRANSPORTATION ARTIFACTS, COMMUNICATION ARTIFACTS (INCLUDING ARCHIVAL MATERIALS) AND RECREATIONAL ARTIFACTS. THE OBJECTS HELP FACILITATE UNDERSTANDING OF THE LINKS BETWEEN OUR REGIONAL HISTORY AND THE BROADER CONTEXT OF SIGNIFICANT THEMES IN AMERICAN HISTORY. PART V, LINE 4: IN ACCORDANCE WITH THE INTENT OF THE DONOR, THE SOCIETY ACCUMULATES THE INVESTMENT INCOME TO THE PERMANENT ENDOWMENT UNTIL THE CONTRIBUTIONS AND EARNINGS IN THE ENDOWMENT FUND IS SIGNIFICANT ENOUGH THAT A REASONABLE PERCENTAGE OF THE EARNINGS CAN BE USED TO COVER OPERATING EXPENSES WITHOUT REDUCING THE FUND BALANCE FOR FUTURE YEARS. CURRENTLY, ALL EARNINGS ARE REINVESTED INTO THE FUND. PART X, LINE 2: THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SOCIETY IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: STORE MERCHANDISE 28,145. FUNDRAISING EXPENSES 24,420. PART XII, LINE 2D - OTHER ADJUSTMENTS: STORE MERCHANDISE 28,145. FUNDRAISING EXPENSES 24,420. NAPERVILLE SUMMER NIGHTS 198523 52477 146046 38295 91239 OKTOBERFEST 86766 22935 63831 11908 28370 4 118732 31385 87347 15599 37166 404021 106797 297224 65802 156775 222577 74647 0 0 0 0 0 0 0 0 0 990 PART VII, SECTION A, LINE 5 THE FOLLOWING OFFICERS FROM 990 PART VII RECEIVED COMPENSATION FROM THE CITY OF NAPERVILLE, AN UNRELATED ORGANIZATION: - MACARENA TAMAYO-CALABRESE, PRESIDENT & CEO - $ 133,832 - HARRIET PISTORIO, CHIEF OPERATING OFFICER - $ 120,627 X 2558 0 N/A X 679 0 N/A X VARIOUS ITEMS 1 15250 FMV X WINE 1 5634 FMV 0 1 0 PART I, LINE 33: THE ART AND HISTORICAL ARTIFACTS THAT WERE DONATED ARE PART OF THE COLLECTIONS. THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE SOCIETY'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF ASSETS, LIABILITIES AND NET ASSETS. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN APPROPRIATE NET ASSET CLASSES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS, BEING THE GOVERNING BODY OF THE SOCIETY, IS RESPONSIBLE FOR THE REVIEW OF THE ANNUAL FORM 990 FILING. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF AT LEAST TWO BOARD MEMBERS, REVIEWS THE FILING ANNUALLY. ONCE APPROVED BY THE FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE REMAINING BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND BOARD DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. DISCLOSURES ARE REVIEWED BY THE PRESIDENT & CEO AS APPROPRIATE. DIRECTOR AND EMPLOYEE FORMS ARE MAINTAINED BY THE PRESIDENT & CEO AND VP OF ORGANIZATIONAL RESOURCES, RESPECTIVELY. FORM 990, PART VI, SECTION B, LINE 15 NAPER SETTLEMENT, AS A DEPARTMENT OF THE CITY OF NAPERVILLE, USES THE CITY'S ESTABLISHED COMPARABLES TO EVALUATE COMPENSATION TO DETERMINE PAY INCREASES AND PAY GRADES. ON AN ANNUAL BASIS, COMPARABLE COMMUNITIES ON LOCAL AND NATIONAL LEVELS ARE BENCHMARKED FOR ANNUAL MERIT INCREASES AND BONUSES. IN ADDITION, DATA FROM CONSULTING, INFORMATION TECHNOLOGY AND OTHER INDUSTRY TYPES, ALONG WITH DATA FROM TWO LEADING HUMAN RESOURCES CONSULTING CORPORATION, WORLD AT WORK AND HEWITT AND ASSOCIATES, ARE USED TO BENCHMARK ANNUAL SALARIES. ADDITIONALLY, COMPENSATION FOR TOP MANAGEMENT IS REVIEWED BY THE NHS CHAIRMAN. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY FORMS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY CONTACTING THE PRESIDENT & CEO. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 4,535. MANAGEMENT AND GENERAL EXPENSES 79,720. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,255. ACCOUNTING: PROGRAM SERVICE EXPENSES 671. MANAGEMENT AND GENERAL EXPENSES 11,792. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,463. FORM 990, PART XI, LINE 1: THE ACCOUNTING RECORDS OF THE SOCIETY ARE MAINTAINED ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH RECOGNIZES CERTAIN REVENUE AND RELATED ASSETS WHEN RECEIVED RATHER THAN EARNED AND CERTAIN EXPENSES WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED, PLUS RECORDING INVENTORY, INVESTMENTS, AND PROPERTY AND EQUIPMENT AS ASSETS. FORM 990, PART I, LINE 5: SALARY AND BENEFIT EXPENSES ARE RECORDED ON THE BOOKS OF NAPER SETTLEMENT, A SPECIAL REVENUE FUND OF THE CITY OF NAPERVILLE. DURING FISCAL YEAR 2018 THERE WERE 41 POSITIONS TOTALING 35.33 FULL-TIME EQUIVALENTS.