Civic Intelligence

Fort Ligonier Association

990 • Fiscal year 2018 • EIN 25-1090680

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Refreshing map…

200 South Market StreetLigonier, PA 15658

(724) 238-9701

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.33x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

11th percentile

-18%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

22nd percentile

$101,364

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

25th percentile

-3.6%

Faster asset growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

1.1%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$13,450,487

Down $499,901 (-3.6%) from 2017

Net Assets

Down

$12,967,090

Down $442,883 (-3.3%) from 2017

Liabilities

Down

$483,397

Down $57,018 (-11%) from 2017

Revenue

Up

$1,470,518

Up $15,527 (+1.1%) from 2017

Expenses

Up

$1,740,381

Up $301,481 (+21%) from 2017

Net Income

Down

-$269,863

Down $285,954 (-1777%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $7,529,600Liabilities 2011: $182,683Net Assets 2011: $7,346,9172011Assets 2013: $7,100,323Liabilities 2013: $54,904Net Assets 2013: $7,045,4192013Assets 2014: $7,226,937Liabilities 2014: $26,221Net Assets 2014: $7,200,7162014Assets 2015: $11,994,460Liabilities 2015: $239,014Net Assets 2015: $11,755,4462015Assets 2016: $13,408,146Liabilities 2016: $329,753Net Assets 2016: $13,078,3932016Assets 2017: $13,950,388Liabilities 2017: $540,415Net Assets 2017: $13,409,9732017Assets 2018: $13,450,487Liabilities 2018: $483,397Net Assets 2018: $12,967,0902018Assets 2020: $12,994,987Liabilities 2020: $644,477Net Assets 2020: $12,350,5102020Assets 2021: $13,793,745Liabilities 2021: $821,111Net Assets 2021: $12,972,6342021Assets 2022: $13,253,074Liabilities 2022: $814,939Net Assets 2022: $12,438,1352022

Highlighted filing

2018

Assets$13,450,487
Liabilities$483,397
Net Assets$12,967,090

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,424,3932011Revenue 2013: $1,215,324Expenses 2013: $822,482Net Income 2013: $392,8422013Revenue 2014: $1,212,672Expenses 2014: $943,935Net Income 2014: $268,7372014Revenue 2015: $6,140,247Expenses 2015: $1,115,521Net Income 2015: $5,024,7262015Revenue 2016: $2,399,567Expenses 2016: $1,250,622Net Income 2016: $1,148,9452016Revenue 2017: $1,454,991Expenses 2017: $1,438,900Net Income 2017: $16,0912017Revenue 2018: $1,470,518Expenses 2018: $1,740,381Net Income 2018: -$269,8632018Revenue 2020: $1,009,179Expenses 2020: $1,334,662Net Income 2020: -$325,4832020Revenue 2021: $1,500,088Expenses 2021: $1,427,150Net Income 2021: $72,9382021Revenue 2022: $1,289,104Expenses 2022: $1,545,181Net Income 2022: -$256,0772022

Highlighted filing

2018

Revenue$1,470,518
Expenses$1,740,381
Net Income-$269,863
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$2,066,122
Mission and Program Overview

Mission

We inspire all to become better-informed citizens by engaging them in the stories of fort ligonier and how it set the stage for the founding of our country and changed world history.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,587,480$10,420,083▼ $167,397
Investments in Publicly Traded Securities$2,571,174$2,353,859▼ $217,315
Pledges and Grants Receivable$441,411$446,513▲ $5,102
Cash and Non-Interest-Bearing Accounts$118,637$120,133▲ $1,496
Inventories for Sale or Use$41,207$46,977▲ $5,770
Prepaid Expenses and Deferred Charges$8,856$9,177▲ $321
Savings and Temporary Cash Investments$157,515$558▼ $156,957
Receivable From Disqualified Prsn-$0-
Total Assets$13,950,388$13,450,487▼ $499,901
Other Assets Total$24,108$53,187▲ $29,079
Liabilities
Unsecured Notes Loans Payable$341,500$430,500▲ $89,000
Accounts Payable and Accrued Expenses$186,134$40,091▼ $146,043
Deferred Revenue$12,781$12,806▲ $25
Total Liabilities$540,415$483,397▼ $57,018
Net Assets / Fund Balance
Unrestricted Net Assets$10,287,015$9,939,138▼ $347,877
Permanently Rstr Net Assets$2,579,392$2,361,657▼ $217,735
Temporarily Rstr Net Assets$543,566$666,295▲ $122,729
Total Net Assets Fund Balance$13,409,973$12,967,090▼ $442,883
Total Liabilities and Net Assets / Fund Balance$13,950,388$13,450,487▼ $499,901

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,083,672$2,478,567$12,562,239
Buildings$208,781$2,809,163$3,017,944
Equipment$97,130$38,569$135,699
Land$30,500-$30,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$2,579,392$8,095▼ $136,218$89,612$2,361,657
2017$2,301,614$1,350▲ $365,010$88,582$2,579,392
2016$2,183,378$756▲ $224,492$107,012$2,301,614
2015$2,088,200$164,193▼ $15,565$53,450$2,183,378
2014$2,071,405$30,825▲ $57,490$71,520$2,088,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Annie M UrbanExecutive DirectorFT$92,247$9,117$101,364

Highest Paid Contractors

ContractorServicesLocationCompensation
Capitol Museum ServicesConstruction12299 LIVINGSTON RD, Manassas, VA 20109$259,570
Revenue and Support

Revenue Composition

Contributions and Grants
$1,127,217
Program Service Revenue
$182,531
Investment Income
$38,461
Other Revenue
$122,309
All Other Contributions
$1,104,224
Change in Net Assets
$-269,863

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$45,138Fair Market Value (FMV) on Date of Contribut
Total Noncash Contributions5$45,138-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,592,038
Revenue Not Reported on Financial Statements
$-121,520
Revenue Not Reported on Form 990
$-173,020
Other Revenue Adjustments
$-121,520
Total Revenue per Audited Statements
$1,419,018
Total Revenue per Form 990
$1,470,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,050,352
Salaries, Compensation, and Employee Benefits$690,029
Total Fundraising Expense$96,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,329$251,542$22,457$418,328
Depreciation Depletion$380,314--$380,314
Occupancy$149,411--$149,411
Current Officers, Directors, Trustees, and Key Employees$25,341$25,341$50,682$101,364
Other Employee Benefits$33,181$53,292$14,077$100,550
Advertising$89,572--$89,572
Fees for Services Other$70,997--$70,997
Fees for Services Accounting$5,933$56,678-$62,611
Payroll Taxes$18,730$30,082$7,946$56,758
Office Expenses$2,728$50,364-$53,092
Insurance$33,467--$33,467
Interest-$27,519-$27,519
Travel$15,961--$15,961
Pension Plan Contributions$4,300$6,905$1,824$13,029
Other Expenses$0$10,000-$10,000
Fees for Services Legal-$5,000-$5,000
Total Functional Expenses$1,115,319$528,076$96,986$1,740,381

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,861,901
Expenses per Audited Statements$1,740,381
Total Expenses per Form 990$1,740,381
Expenses Not Reported on Form 990$121,520
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$132,235
Fundraising Direct Expenses$53,395
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cannon Ball Event$132,235$132,235$14,487$117,748
Total Events$132,235$132,235$53,395$78,840
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
T Jeffrey CookTrusteeLINE OF CREDIT FROM SOMERSET TRUST COMPANY OF WHICH T. JEFFREY COOK IS PRESIDENT HAS AN ENDING BALANCE OF $430,500No$430,500

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members. Upon filing of a brief informational form approved by the trustees and the payment of appropriate dues, the following become a member of the association under one of the following classes: individual, joint, family, business, sustaining and life sustaining member.

Form 990, Part VI, Section A, Line 7A

Members eighteen (18) years of age and older shall be entitled to vote on each matter submitted to a vote of the membership. Joint, family and business members shall be entitled to one vote represented by a designated individual.

Form 990, Part VI, Section A, Line 7B

The election for the board of trustees is held at the annual meeting. Ballots are mailed to each member at least three (3) weeks prior to each annual meeting and are counted at the annual meeting. At all meetings of the board of trustees, the presence of at least one-half of the trustees in office is necessary and sufficient to constitute a quorum for the transaction of business. Resolutions of the board are adopted, and any action of the board upon any matter is valid and effective with the affirmative vote of a majority of the trustees present at a meeting duly convened and at which a quorum is present.

Form 990, Part VI, Section B, Line 11B

The independent certified public accountant prepares the form 990 and related schedules and attachments; reviews in detail with the executive committee; the executive committee reviews with the board of trustees.

Form 990, Part VI, Section B, Line 12C

Annual conflict of interest disclosure statements are completed by all trustees and employees; these statements are then reviewed by the executive director and committee for potential issues.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is set by the executive committee and approved by the board of trustees. The executive director makes recommendations for increases to the salaries of key employees and these increases are approved by the executive committee. Any increases to salaried or hourly employees are provided in writing to the administrative manager and placed on file in the administrative office.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest statements and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fort Ligonier Association
EIN
25-1090680
Phone
7242389701
Address
200 SOUTH MARKET STREET, LIGONIER, PA 15658

Signing Officer

Name
Joseph M Byers
Title
President
Phone
7242389701
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph M Byers
Formed
1946
Legal Domicile
Pa
Voting Board Members
19
Independent Board Members
18
Employees
29
Volunteers
24

Preparer

Firm
Sisterson & Co Llp
Address
310 GRANT STREET SUITE 2100, PITTSBURGH, PA 15219
Preparer
Michael M Comstock
Phone
4122812025
Supplemental Narrative

Additional Explanations

FORM 990, PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Fort ligonier is a private, nonprofit, 501(c)(3) organization chartered with an institutional mission to enrich the lives of today's citizens and future generations through education and preservation by sharing the powerful stories of fort ligonier that changed world history. The principal objective of the museum, reconstructed/restored fort and historic site, is to provide an educational opportunity for the audience to appreciate and to understand a significant aspect of human experience in the eighteenth century, and to promote an awareness of this critical and decisive period in history. This goal is achieved by interpreting the place of the french and indian war (1754-1763) and the pontiac native american rebellion (1763-1765) in local, regional, national and international history; the role of fort ligonier in those conflicts; and the impact of the fort and its people upon the development of the community, state, region and nation. A secondary objective is interpreting the life of ligonier resident arthur st. Clair (1734-1818), and george washington, who was almost killed in a friendly fire at fort ligonier in 1758. This mission calls for the application of policies, procedures, activities, and goals consistent with the high standards of the professional history museum.

Form 990, Part III, Line 3

The center for history education was open on april 20,2018. Summer hours were extended on thursdays and fridays until 7:00p.m. And for the first time the museum remained open during the winter on weekends beginning in mid-november. Completion of the art gallery took place in april 2018.

Financial Statement Notes

PART III, LINE 1A:

The fort ligonier association's collections are made up of artifacts of historical significance and art objects that are held for educational, research, and curatorial purposes. The collections, which are acquired through purchases and contributions, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in net assets in the year in which the items are acquired. Contributed collections are not reflected on the financial statements.

PART III, LINE 4:

The fort ligonier association's collections are made up of artifacts of historical significance and art objects that are held for educational, research, and curatorial purposes.

PART V, LINE 4:

Over the years, several contributions were made to fort ligonier by individuals and private foundations stipulating that contributed funds be maintained in perpetuity. The original contributions made, plus cumulative investment income less cumulative amounts appropriated for distribution, constitute the balance of fort ligonier's endowment. The balance of the endowment is restricted to support the operations of fort ligonier and a scholarship for summer camp.

PART X, LINE 2:

The financial accounting standards board accounting standards codification on income taxes clarifies recognition, measurement, presentation and disclosure relating to uncertain tax positions. The organization evaluates tax positions for recognition by determining whether evidence indicates that it is more likely than not that a position will be sustained if examined by taxing authorities. As of december 31, 2018, the organization is unaware of any uncertain tax positions. Fort ligonier's tax returns for tax years 2015 and beyond remain subject to examination by the internal revenue service.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -68,125. Direct expenses from fundraising events -53,395.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 68,125. Direct expenses from fundraising events 53,395.

Raw XML AppendixShowing 400 of 756 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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