Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
990 • Fiscal year 2023 • EIN 52-1136897
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 418.2% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Jessica Williams | Secretary | PT | $86,720 | $86,720 |
| Name | Title |
|---|---|
| Dean Rene Hutchins | President |
| Barbara Gontrum | Director |
| Donald Tobin | Director |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“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.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2702 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 48015 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3807 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 3038 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3038 |
| IRS990/AllOtherContributionsAmt | 0 | 36 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JESSICA WILLIAMS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4107062072 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 500 W BALTIMORE STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BALTIMORE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21201 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 18039 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 79486 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 36 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 166414 |
| IRS990/CYOtherRevenueAmt | 0 | 50260 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 59169 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -62255 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5306 |
| IRS990/CYTotalExpensesAmt | 0 | 171720 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3038 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 109465 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 8720 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 22001 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 101707 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 101707 |
| IRS990/Desc | 0 | USE 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/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 161820 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4290 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4290 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 994 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 994 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 5250 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 54000 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 4500 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 6092 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Donald Tobin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Barbara Gontrum |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dean Rene Hutchins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jessica Williams |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 452539 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 201116 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 167235 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 80628 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 109465 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23314 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23314 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 235686 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 276463 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2398137 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1563641 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1516140 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3914277 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1817325 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1802976 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 41770 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1817325 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1802976 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1573 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1573 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | TOUR AND EVENT EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 26688 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3232 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1578 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26688 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3232 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1578 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INSURANCE PROCEEDS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 50137 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 123 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 50137 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 123 |
| IRS990/OtherRevenueTotalAmt | 0 | 50260 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4912 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4912 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 394 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 394 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7574 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 903 |
| IRS990/PrincipalOfficerNm | 0 | JESSICA WILLIAMS |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 6136 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 532000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TOURS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | USE OF HALL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2410 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 56759 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2410 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 56759 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TOURS TOURS OF WESTMINSTER HALL AND BURIAL GROUNDS ARE OFFERED TO THE PUBLIC BECAUSE OF THE HISTORICAL SIGNIFICANCE OF THE PROPERTY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1578 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 2410 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OTHER |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 123 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 100000 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 38606 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 164538 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 21461 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -8336 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3865 |
| IRS990/PYTotalExpensesAmt | 0 | 168403 |
| IRS990/PYTotalRevenueAmt | 0 | 160067 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | In 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/FormAndLineReferenceDesc | 0 | Part I: Additional Information |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.