Civic Intelligence

Westminster Preservation Trust Incorporated

990 • Fiscal year 2023 • EIN 52-1136897

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 11, 2024

500 W Baltimore StreetBaltimore, MD 21201

(410) 706-2072

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.64x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

6th percentile

-57%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

97th percentile

$457,789

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 418.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

44th percentile

2.4%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-32%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,872,992

Up $44,245 (+2.4%) from 2022

Net Assets

Down

$1,802,976

Down $14,349 (-0.8%) from 2022

Liabilities

Up

$70,016

Up $58,594 (+513%) from 2022

Revenue

Down

$109,465

Down $50,602 (-32%) from 2022

Expenses

Up

$171,720

Up $3,317 (+2.0%) from 2022

Net Income

Down

-$62,255

Down $53,919 (-647%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,882,178Liabilities 2011: $131,504Net Assets 2011: $2,750,6742011Assets 2012: $2,733,973Liabilities 2012: $94,892Net Assets 2012: $2,639,0812012Assets 2013: $2,733,147Liabilities 2013: $106,402Net Assets 2013: $2,626,7452013Assets 2014: $2,706,830Liabilities 2014: $90,364Net Assets 2014: $2,616,4662014Assets 2015: $2,641,926Liabilities 2015: $172,135Net Assets 2015: $2,469,7912015Assets 2016: $2,395,331Liabilities 2016: $82,945Net Assets 2016: $2,312,3862016Assets 2017: $2,292,830Liabilities 2017: $36,219Net Assets 2017: $2,256,6112017Assets 2018: $2,179,045Liabilities 2018: $27,464Net Assets 2018: $2,151,5812018Assets 2019: $2,093,291Liabilities 2019: $12,893Net Assets 2019: $2,080,3982019Assets 2020: $1,979,763Liabilities 2020: $14,459Net Assets 2020: $1,965,3042020Assets 2021: $1,907,505Liabilities 2021: $7,426Net Assets 2021: $1,900,0792021Assets 2022: $1,828,747Liabilities 2022: $11,422Net Assets 2022: $1,817,3252022Assets 2023: $1,872,992Liabilities 2023: $70,016Net Assets 2023: $1,802,9762023Assets 2024: $1,712,539Liabilities 2024: $32,537Net Assets 2024: $1,680,0022024Assets 2025: $1,637,385Liabilities 2025: $49,158Net Assets 2025: $1,588,2272025

Highlighted filing

2023

Assets$1,872,992
Liabilities$70,016
Net Assets$1,802,976

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $239,411Expenses 2011: $270,893Net Income 2011: -$31,4822011Revenue 2012: $96,980Expenses 2012: $185,129Net Income 2012: -$88,1492012Revenue 2013: $137,912Expenses 2013: $191,753Net Income 2013: -$53,8412013Revenue 2014: $98,882Expenses 2014: $193,478Net Income 2014: -$94,5962014Revenue 2015: $158,266Expenses 2015: $250,650Net Income 2015: -$92,3842015Revenue 2016: $103,680Expenses 2016: $228,596Net Income 2016: -$124,9162016Revenue 2017: $113,995Expenses 2017: $211,570Net Income 2017: -$97,5752017Revenue 2018: $141,328Expenses 2018: $231,843Net Income 2018: -$90,5152018Revenue 2019: $162,175Expenses 2019: $194,738Net Income 2019: -$32,5632019Revenue 2020: $92,840Expenses 2020: $166,963Net Income 2020: -$74,1232020Revenue 2021: $43,392Expenses 2021: $167,121Net Income 2021: -$123,7292021Revenue 2022: $160,067Expenses 2022: $168,403Net Income 2022: -$8,3362022Revenue 2023: $109,465Expenses 2023: $171,720Net Income 2023: -$62,2552023Revenue 2024: $63,453Expenses 2024: $244,336Net Income 2024: -$180,8832024Revenue 2025: $97,017Expenses 2025: $188,792Net Income 2025: -$91,7752025

Highlighted filing

2023

Revenue$109,465
Expenses$171,720
Net Income-$62,255
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 11, 2024
Return Version
2022v5.0
Gross Receipts
$109,465
Mission and Program Overview

Mission

The Trust was established in December 1978 to hold, preserve, and restore the historical buildings and grounds known as Westminster Hall and Burial Grounds as a resource available to the University of Maryland School of Law and to community and cultural groups, and to create a park which will be open to the public.

Preserve and protect historical buildings and grounds known as westminster hall and burial grounds. Promote public awareness and use of the property. Several individuals of historical significance are buried there, including edgar allen poe.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,563,641$1,516,140▼ $47,501
Investments Other Securities$235,686$276,463▲ $40,777
Cash and Non-Interest-Bearing Accounts$18,039$79,486▲ $61,447
Accounts Receivable$3,807$0▼ $3,807
Prepaid Expenses and Deferred Charges$7,574$903▼ $6,671
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,828,747$1,872,992▲ $44,245
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,702$48,015▲ $45,313
Deferred Revenue$8,720$22,001▲ $13,281
Total Liabilities$11,422$70,016▲ $58,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,817,325$1,802,976▼ $14,349
Total Net Assets Fund Balance$1,817,325$1,802,976▼ $14,349
Total Liabilities and Net Assets / Fund Balance$1,828,747$1,872,992▲ $44,245

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$954,942$1,039,366$1,994,308
Buildings$416,844$1,075,882$1,492,726
Equipment$11,908$282,889$294,797
Land$132,446-$132,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jessica WilliamsSecretaryPT$86,720$86,720

Board Members and Trustees

NameTitle
Dean Rene HutchinsPresident
Barbara GontrumDirector
Donald TobinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$36
Program Service Revenue
$59,169
Investment Income
$0
Other Revenue
$50,260
All Other Contributions
$36
Change in Net Assets
$-62,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$108,471
Revenue Not Reported on Financial Statements
$994
Revenue Not Reported on Form 990
$217,194
Total Revenue per Audited Statements
$325,665
Total Revenue per Form 990
$109,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,414
Salaries, Compensation, and Employee Benefits$5,306
Total Fundraising Expense$3,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$101,707--$101,707
Insurance$23,314--$23,314
Other Salaries and Wages$4,912--$4,912
Fees for Services Accounting-$4,290-$4,290
Advertising--$3,038$3,038
Other Expenses$1,578--$1,578
Office Expenses$1,573--$1,573
Fees for Service Investment Mgmnt Fees-$994-$994
Payroll Taxes$394--$394
Total Functional Expenses$163,398$5,284$3,038$171,720

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$346,150
Expenses Not Reported on Form 990$175,424
Total Expenses per Form 990$171,720
Expenses per Audited Statements$170,726
Expenses Not Reported on Financial Statements$994
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

NO FORMAL REVIEW OF THE 990 OCCURS AT THE BOARD OF DIRECTORS LEVEL. AFTER THE RETURN IS PREPARED BY THE ORGANIZATION'S TAX PREPARER, A DRAFT COPY OF THE RETURN IS PROVIDED TO THE ORGANIZATION FOR A REVIEW. THE ACCOUNTANT FIRST AGREES ALL AMOUNTS TO THE GENERAL LEDGER AND FINANCIAL STATEMENTS AND DISCUSSES ANY QUESTIONS WITH THE TAX PREPARER. ONCE THIS IS COMPLETED, THE ACCOUNTANT REVIEWS THE ENTIRE RETURN WITH THE SECRETARY/TREASURER. ALL QUESTIONS ARE THEN SUMMARIZED AND DISCUSSED WITH THE TAX PREPARER. ALL REQUIRED CHANGES ARE MADE BY THE TAX PREPARER AND A FINAL RETURN IS REVIEWED AND SIGNED by THE SECRETARY/TREASURER. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE COMPLETED FORM FOR ITS RECORDS AND REFERENCE.

Form 990, Part VI, Section C, Line 19

Westminster preservation trust, inc. Determines, on a case by case basis, if it shall make its governing documents and financial statements available to the public. It does not have a written conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Westminster Preservation Trust Inc
EIN
52-1136897
Phone
4107062072
Address
500 W BALTIMORE STREET, BALTIMORE, MD 21201

Signing Officer

Name
Jessica Williams
Title
Secretary
Signed
2024-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Williams
Formed
1978
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
0
Employees
5
Volunteers
9

Preparer

Firm
CEA Scholtes and Associates
Address
106 Tunbridge Rd, Baltimore, MD 21212
Preparer
Chris Scholtes CPA
Phone
4103230010
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Trust is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (the Code) and comparable State law, and contributions to it are tax deductible within the limitations prescribed by the Code. The accounting standard on accounting for uncertainty in income taxes 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 that guidance, the Trust 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 positions. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended June 30, 2023. The Trust files federal and state information returns. The Trusts Federal Form 990 remains open for three years for federal and state examination.

Raw XML AppendixShowing 400 of 468 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02702
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt048015
IRS990/AccountsReceivableGrp/BOYAmt03807
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PRESERVE AND PROTECT HISTORICAL BUILDINGS AND GROUNDS KNOWN AS WESTMINSTER HALL AND BURIAL GROUNDS. PROMOTE PUBLIC AWARENESS AND USE OF THE PROPERTY. SEVERAL INDIVIDUALS OF HISTORICAL SIGNIFICANCE ARE BURIED THERE, INCLUDING EDGAR ALLEN POE.
IRS990/AdvertisingGrp/FundraisingAmt03038
IRS990/AdvertisingGrp/TotalAmt03038
IRS990/AllOtherContributionsAmt036
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JESSICA WILLIAMS
IRS990/BooksInCareOfDetail/PhoneNum04107062072
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0500 W BALTIMORE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BALTIMORE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt018039
IRS990/CashNonInterestBearingGrp/EOYAmt079486
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt036
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0166414
IRS990/CYOtherRevenueAmt050260
IRS990/CYProgramServiceRevenueAmt059169
IRS990/CYRevenuesLessExpensesAmt0-62255
IRS990/CYSalariesCompEmpBnftPaidAmt05306
IRS990/CYTotalExpensesAmt0171720
IRS990/CYTotalFundraisingExpenseAmt03038
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0109465
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt08720
IRS990/DeferredRevenueGrp/EOYAmt022001
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0101707
IRS990/DepreciationDepletionGrp/TotalAmt0101707
IRS990/Desc0USE OF HALL WESTMINSTER HALL AND BURIAL GROUNDS ARE OFFERED FOR USE BY THE PUBLIC FOR WEDDINGS, PARTIES, MEETINGS AND OTHER SOCIAL AND BUSINESS EVENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0161820
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04290
IRS990/FeesForServicesAccountingGrp/TotalAmt04290
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0994
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0994
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt039.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt139.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt239.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt332.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt38.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt05250
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt154000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt24500
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt36092
IRS990/Form990PartVIISectionAGrp/PersonNm0Donald Tobin
IRS990/Form990PartVIISectionAGrp/PersonNm1Barbara Gontrum
IRS990/Form990PartVIISectionAGrp/PersonNm2Dean Rene Hutchins
IRS990/Form990PartVIISectionAGrp/PersonNm3Jessica Williams
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0452539
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1201116
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2167235
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380628
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0109465
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt023314
IRS990/InsuranceGrp/TotalAmt023314
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0235686
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0276463
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02398137
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01563641
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01516140
IRS990/LandBldgEquipCostOrOtherBssAmt03914277
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Trust was established in December 1978 to hold, preserve, and restore the historical buildings and grounds known as Westminster Hall and Burial Grounds as a resource available to the University of Maryland School of Law and to community and cultural groups, and to create a park which will be open to the public.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01817325
IRS990/NetAssetsOrFundBalancesEOYAmt01802976
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041770
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01817325
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01802976
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt01573
IRS990/OfficeExpensesGrp/TotalAmt01573
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2TOUR AND EVENT EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt026688
IRS990/OtherExpensesGrp/ProgramServicesAmt13232
IRS990/OtherExpensesGrp/ProgramServicesAmt21578
IRS990/OtherExpensesGrp/TotalAmt026688
IRS990/OtherExpensesGrp/TotalAmt13232
IRS990/OtherExpensesGrp/TotalAmt21578
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt050137
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0123
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt050137
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1123
IRS990/OtherRevenueTotalAmt050260
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04912
IRS990/OtherSalariesAndWagesGrp/TotalAmt04912
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0394
IRS990/PayrollTaxesGrp/TotalAmt0394
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07574
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0903
IRS990/PrincipalOfficerNm0JESSICA WILLIAMS
IRS990/PriorPeriodAdjustmentsAmt06136
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1532000
IRS990/ProgramServiceRevenueGrp/Desc0TOURS
IRS990/ProgramServiceRevenueGrp/Desc1USE OF HALL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02410
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156759
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156759
IRS990/ProgSrvcAccomActy2Grp/Desc0TOURS TOURS OF WESTMINSTER HALL AND BURIAL GROUNDS ARE OFFERED TO THE PUBLIC BECAUSE OF THE HISTORICAL SIGNIFICANCE OF THE PROPERTY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01578
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02410
IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0123
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt038606
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0164538
IRS990/PYProgramServiceRevenueAmt021461
IRS990/PYRevenuesLessExpensesAmt0-8336
IRS990/PYSalariesCompEmpBnftPaidAmt03865
IRS990/PYTotalExpensesAmt0168403
IRS990/PYTotalRevenueAmt0160067
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-62255
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056759
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0In 2007, the Trust entered into an agreement with the University of Maryland Baltimore (UMB) whereby all rental charges and usage fees will be waived for events at Westminster Hall that are scheduled by or on behalf of either the University of Maryland School of Law or the Office of the President of UMB. Also, the Trust will maintain discounted nonprofit rates for use of Westminster Hall and make those rates available to other units of UMB for events scheduled Monday through Thursday. In exchange, UMB will maintain the premises and pay for all utilities at its cost. The agreement is cancellable if the General Assembly fails to appropriate funds or if funds are not otherwise made available to accomplish UMBs obligation. Effective May 1, 2017, the agreement was renewed through April 30, 2027. The free rental of hall and office space provided by the Trust to UMB totaled $115,719 for the year ended June 30, 2023.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt0115719
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0526002033
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0115719
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0UNIVERSITY OF MD SCHOOL OF LAW
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0416844
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01075882
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01492726
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0175424
IRS990ScheduleD/DonatedServicesUseFcltsAmt0175424
IRS990ScheduleD/EquipmentGrp/BookValueAmt011908
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0282889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0294797
IRS990ScheduleD/ExpensesNotReportedAmt0175424
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0994
IRS990ScheduleD/ExpensesSubtotalAmt0170726
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0994
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0994
IRS990ScheduleD/LandGrp/BookValueAmt0132446
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132446
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0954942
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01039366
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01994308
IRS990ScheduleD/NetUnrealizedGainsInvstAmt041770
IRS990ScheduleD/RevenueNotReportedAmt0217194
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0994
IRS990ScheduleD/RevenueSubtotalAmt0108471
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (the Code) and comparable State law, and contributions to it are tax deductible within the limitations prescribed by the Code. The accounting standard on accounting for uncertainty in income taxes 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 that guidance, the Trust 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 positions. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended June 30, 2023. The Trust files federal and state information returns. The Trusts Federal Form 990 remains open for three years for federal and state examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01516140
IRS990ScheduleD/TotalBookValueSecuritiesAmt0276463
IRS990ScheduleD/TotalExpensesPerForm990Amt0171720
IRS990ScheduleD/TotalRevenuePerForm990Amt0109465
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0325665
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0346150
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0201116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1167235
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2452539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt054000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt14500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt25250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Barbara Gontrum
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Dean Rene Hutchins
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Donald Tobin
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0255116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1171735
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2457789
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO FORMAL REVIEW OF THE 990 OCCURS AT THE BOARD OF DIRECTORS LEVEL. AFTER THE RETURN IS PREPARED BY THE ORGANIZATION'S TAX PREPARER, A DRAFT COPY OF THE RETURN IS PROVIDED TO THE ORGANIZATION FOR A REVIEW. THE ACCOUNTANT FIRST AGREES ALL AMOUNTS TO THE GENERAL LEDGER AND FINANCIAL STATEMENTS AND DISCUSSES ANY QUESTIONS WITH THE TAX PREPARER. ONCE THIS IS COMPLETED, THE ACCOUNTANT REVIEWS THE ENTIRE RETURN WITH THE SECRETARY/TREASURER. ALL QUESTIONS ARE THEN SUMMARIZED AND DISCUSSED WITH THE TAX PREPARER. ALL REQUIRED CHANGES ARE MADE BY THE TAX PREPARER AND A FINAL RETURN IS REVIEWED AND SIGNED by THE SECRETARY/TREASURER. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE COMPLETED FORM FOR ITS RECORDS AND REFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WESTMINSTER PRESERVATION TRUST, INC. DETERMINES, ON A CASE BY CASE BASIS, IF IT SHALL MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. IT DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNIVERSITY OF MARYLAND BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0526002033
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LAW SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0620 W LEXINGTON STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01828747
IRS990/TotalAssetsEOYAmt01872992

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.64$0.05$1.59$0.10$0.19$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.03$1.68$0.06$0.24$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.87$0.07$1.80$0.11$0.17$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.82$0.16$0.17$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.01$1.90$0.04$0.17$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$0.09$0.17$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.01$2.08$0.16$0.19$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.18$0.03$2.15$0.14$0.23$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.04$2.26$0.11$0.21$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.08$2.31$0.10$0.23$0.12
2015Summary only. Only limited summary data is available for this year.$2.64$0.17$2.47$0.16$0.25$0.09
2014Summary only. Only limited summary data is available for this year.$2.71$0.09$2.62$0.10$0.19$0.09
2013Summary only. Only limited summary data is available for this year.$2.73$0.11$2.63$0.14$0.19$0.05
2012Summary only. Only limited summary data is available for this year.$2.73$0.09$2.64$0.10$0.19$0.09
2011Summary only. Only limited summary data is available for this year.$2.88$0.13$2.75$0.24$0.27$0.03