Civic Intelligence

Old Salem Incorporated

990 • Fiscal year 2023 • EIN 56-0587289

Jan 01, 2023 to Dec 31, 2023 • Filed on May 28, 2024

Organization ProfileWWW.OLDSALEM.ORG

View Organization Page

600 S Main StreetWinstonsalem, NC 27101

(336) 721-7300

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.14x

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

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

73rd percentile

14%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

11th percentile

$141,014

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

47th percentile

5.5%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

57th percentile

7.8%

Faster revenue growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$69,957,134

Up $3,621,160 (+5.5%) from 2022

Net Assets

Up

$68,984,564

Up $3,651,297 (+5.6%) from 2022

Liabilities

Down

$972,570

Down $30,137 (-3.0%) from 2022

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin73rd percentile

Revenue

Up

$7,060,262

Up $509,128 (+7.8%) from 2022

Expenses

Up

$6,101,907

Up $848,166 (+16%) from 2022

Net Income

Down

$958,355

Down $339,038 (-26%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$100M$50M$0Assets 2011: $72,127,985Liabilities 2011: $2,615,138Net Assets 2011: $69,512,8472011Assets 2012: $71,233,411Liabilities 2012: $2,559,264Net Assets 2012: $68,674,1472012Assets 2013: $73,203,749Liabilities 2013: $1,693,524Net Assets 2013: $71,510,2252013Assets 2014: $73,259,578Liabilities 2014: $1,821,468Net Assets 2014: $71,438,1102014Assets 2015: $71,780,654Liabilities 2015: $2,438,844Net Assets 2015: $69,341,8102015Assets 2016: $73,561,156Liabilities 2016: $3,740,507Net Assets 2016: $69,820,6492016Assets 2017: $77,263,224Liabilities 2017: $2,504,143Net Assets 2017: $74,759,0812017Assets 2018: $72,441,999Liabilities 2018: $1,831,512Net Assets 2018: $70,610,4872018Assets 2019: $77,533,232Liabilities 2019: $2,020,348Net Assets 2019: $75,512,8842019Assets 2020: $79,368,344Liabilities 2020: $1,867,413Net Assets 2020: $77,500,9312020Assets 2021: $81,707,076Liabilities 2021: $1,614,808Net Assets 2021: $80,092,2682021Assets 2022: $66,335,974Liabilities 2022: $1,002,707Net Assets 2022: $65,333,2672022Assets 2023: $69,957,134Liabilities 2023: $972,570Net Assets 2023: $68,984,5642023Assets 2024: $73,818,193Liabilities 2024: $1,863,643Net Assets 2024: $71,954,5502024

Highlighted filing

2023

Assets$69,957,134
Liabilities$972,570
Net Assets$68,984,564
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,894,0622011Expenses 2012: $7,328,8502012Revenue 2013: $9,137,521Expenses 2013: $7,803,959Net Income 2013: $1,333,5622013Revenue 2014: $8,191,590Expenses 2014: $7,964,352Net Income 2014: $227,2382014Revenue 2015: $15,169,899Expenses 2015: $7,965,553Net Income 2015: $7,204,3462015Revenue 2016: $6,141,999Expenses 2016: $7,797,740Net Income 2016: -$1,655,7412016Revenue 2017: $7,583,124Expenses 2017: $6,972,810Net Income 2017: $610,3142017Revenue 2018: $5,823,103Expenses 2018: $6,388,126Net Income 2018: -$565,0232018Revenue 2019: $7,485,880Expenses 2019: $6,472,083Net Income 2019: $1,013,7972019Revenue 2020: $3,173,729Expenses 2020: $4,370,329Net Income 2020: -$1,196,6002020Revenue 2021: $3,795,190Expenses 2021: $4,621,944Net Income 2021: -$826,7542021Revenue 2022: $6,551,134Expenses 2022: $5,253,741Net Income 2022: $1,297,3932022Revenue 2023: $7,060,262Expenses 2023: $6,101,907Net Income 2023: $958,3552023Revenue 2024: $7,683,432Expenses 2024: $6,391,535Net Income 2024: $1,291,8972024

Highlighted filing

2023

Revenue$7,060,262
Expenses$6,101,907
Net Income$958,355
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 28, 2024
Return Version
2023v5.0
Gross Receipts
$7,677,778
Mission and Program Overview

Mission

The preservation and interpretation of the history and material culture of the early american south and the moravian town of salem.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$34,727,259$37,932,931▲ $3,205,672
Land, Buildings, and Equipment, Net$10,756,805$9,853,606▼ $903,199
Cash and Non-Interest-Bearing Accounts$1,375,894$1,410,295▲ $34,401
Pledges and Grants Receivable$356,627$692,294▲ $335,667
Inventories for Sale or Use$115,947$147,255▲ $31,308
Prepaid Expenses and Deferred Charges$85,903$125,200▲ $39,297
Total Assets$66,335,974$69,957,134▲ $3,621,160
Other Assets Total$18,917,539$19,795,553▲ $878,014
Liabilities
Accounts Payable and Accrued Expenses$588,468$623,847▲ $35,379
Other Liabilities$293,505$305,198▲ $11,693
Deferred Revenue$120,734$43,525▼ $77,209
Total Liabilities$1,002,707$972,570▼ $30,137
Net Assets / Fund Balance
Net Assets With Donor Restrictions$36,105,225$39,453,592▲ $3,348,367
Net Assets Without Donor Restrictions$29,228,042$29,530,972▲ $302,930
Total Net Assets Fund Balance$65,333,267$68,984,564▲ $3,651,297
Total Liabilities and Net Assets / Fund Balance$66,335,974$69,957,134▲ $3,621,160

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,091,797$11,346,019$20,437,816
Equipment$237,298$1,131,762$1,369,060
Leasehold Improvements$203,813$441,456$645,269
Land$320,698-$320,698
Other Land Buildings-$2,396$2,396
Other Assets Org$112,947--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$35,861,760$11,669▲ $4,901,931$1,557,376$39,166,335
2022$42,675,961$29,743▼ $4,956,086$1,805,067$35,861,760
2021$38,374,548$3,930▲ $5,962,760$1,665,277$42,675,961
2020$37,612,870$11,081▲ $3,893,741$3,143,144$38,374,548
2019$32,765,247$367,490▲ $6,406,388$1,926,255$37,612,870
Compensation and Service Providers
Top Officer Pay11th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terry TaylorPresident/ceFT$134,434$6,580$141,014

Board Members and Trustees

NameTitle
David WhartonChair
Christopher P CaracciVice Chair
Bradley S ParrisTrustee
Cheryl BlackTrustee
Christopher L DuvallTrustee
David W ShoreTrustee
Dr Edward G Hill JrTrustee
Dr Eugene W AdcockTrustee
Dr Thomas H Sears JrTrustee
Dr Torren GatsonTrustee
Fletcher P WilsonTrustee
Frederick W VaughanTrustee
G William Joyner IiiTrustee
James E MartinTrustee
Jesse KeeverTrustee
Juliana FalkTrustee
June LucasTrustee
Molly a LeightTrustee
Peggy C CarterTrustee
Tommy C HinesTrustee
Trent JerniganTrustee
William E Hollan IiiTrustee
William T GossettTrustee
Douglas WilliamsEx Officio
F Sheffield HaleEx Officio
Johnnie PearsonEx Officio
Karl W KappEx Officio
Summer McgeeEx Officio
S Hayes Wauford JrSecretary
William C MarinerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Salem HeritageConstruction2000 WEST FIRST STREET SUITE 411, Winstonsalem, NC 27104$121,660
Revenue and Support

Revenue Composition

Contributions and Grants
$3,279,336
Program Service Revenue
$925,977
Investment Income
$1,988,255
Other Revenue
$866,694
All Other Contributions
$1,491,765
Change in Net Assets
$958,355

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
Historical Artifacts24$628,975Fair Market Value (FMV) and Appraisals
Securities Publicly Traded6$9,226Fair Market Value
Other Non Cash Contri Table1$1,229Fair Market Value
Total Noncash Contributions31$639,430-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,001,500
Revenue Not Reported on Financial Statements
$58,762
Revenue Not Reported on Form 990
$2,952,013
Total Revenue per Audited Statements
$9,953,513
Total Revenue per Form 990
$7,060,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,341,251
Other Expenses$2,760,656
Total Fundraising Expense$386,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,263,901$244,357$216,356$2,724,614
Depreciation Depletion$522,004$71,845-$593,849
Occupancy$283,352$14,867$1,176$299,395
Fees for Services Other$134,100$107,807$17,590$259,497
Information Technology$139,343$48,705$30,514$218,562
Payroll Taxes$171,555$22,800$17,389$211,744
Other Employee Benefits$165,867$16,353$16,614$198,834
Insurance$136,244$3,044$2,228$141,516
Current Officers, Directors, Trustees, and Key Employees$56,406$70,507$14,101$141,014
Travel$108,120$342$68$108,530
Advertising$79,916-$2,495$82,411
Pension Plan Contributions$53,356$6,220$5,469$65,045
Fees for Service Investment Mgmnt Fees-$58,762-$58,762
Fees for Services Accounting$15,583$26,303$315$42,201
Other Expenses$24,881$5,052$4,095$34,028
Fees for Services Legal-$8,475-$8,475
Conferences and Meetings$2,501$233$47$2,781
All Other Expenses-$286-$286
Total Functional Expenses$4,988,038$727,618$386,251$6,101,907

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,302,216
Total Expenses per Form 990$6,101,907
Expenses per Audited Statements$6,043,145
Expenses Not Reported on Form 990$259,071
Expenses Not Reported on Financial Statements$58,762
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$305,198
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 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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The tax return is reviewed in detail by the audit committee and submitted for approval to the executive committee of the board of trustees. Upon approval by the executive committee form 990 is electronically distributed to our board members for review prior to filing the return.”

Form 990, Page 6, Part VI, Line 12C

“Annual statement of compliance is obtained from each trustee and key employee.”

Form 990, Page 6, Part VI, Line 15A

“The president's salary is determined periodically using comparative data developed by an independent compensation consultant. The data is reviewed by the executive committee then approved by the board of trustees.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and conflict of interest policy are made available to the public upon specific request.”

Filing and Contact Details

Filer

Filer Name
Old Salem Inc
EIN
56-0587289
Phone
3367217300
Address
600 S MAIN STREET, WINSTONSALEM, NC 27101

Signing Officer

Name
Terry Taylor
Title
President/CEO
Phone
3367217316
Signed
2024-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Taylor
Formed
1950
Legal Domicile
Nc
Voting Board Members
30
Independent Board Members
30
Employees
144
Volunteers
39

Preparer

Firm
Butler Burke Llp
Address
100 CLUB OAKS COURT SUITE A, WINSTONSALEM, NC 27104
Preparer
Jane R Potter
Phone
3367682310
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

“Conservation easements consists of deed covenants that the organization holds on properties that have passed through its ownership. No value is recorded for these deed covenants.”

Schedule D, Page 2, Part III, Line 4

“Objects held for display comprise thousands of items, including local- manufactured antique furniture, fixtures from historic buildings, textiles, artwork, and literature. The collection is essential to the organization's mission. The organization has an established collections management policy around the accession (acquisition), deaccession (disposal), loan, and care of the collection. Proceeds received as a result of any deaccession are used for the sole purpose of refining and upgrading permanent collections through acquisition or direct object conservation. Collection items are protected, kept unencumbered, cared for and preserved.”

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization and is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, income tax expense is limited to activities that are deemed by the internal revenue service to be unrelated to their exempt purposes. The organization's primary tax positions relate to its status as a not- for-profit entity exempt from income taxes and classification of activities related to its exempt purposes. It is the opinion of management that the organization has no uncertain tax positions that would be subject to change upon examination. The organization is required to file a federal exempt organization tax return (form 990) annually to retain its exempt status. The organization is also required to file an exempt organization business income tax return (form 990-t) for any year gross unrelated business income exceeds 1,000. The organization's form 990 filings are generally subject to examination by the internal revenue service for three years after they are filed.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold 228,690 rental expenses 15,366”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 228,690 rental expenses 15,366”

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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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,957,134
Liabilities
$972,570
Net assets
$68,984,564
Revenue
$7,060,262
Expenses
$6,101,907
Net income
$958,355
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$73.8$1.86$72.0$7.68$6.39$1.29
2023Detailed filing. Detailed filing data is available for this year.$70.0$0.97$69.0$7.06$6.10$0.96
2022Detailed filing. Detailed filing data is available for this year.$66.3$1.00$65.3$6.55$5.25$1.30
2021Detailed filing. Detailed filing data is available for this year.$81.7$1.61$80.1$3.80$4.62$0.83
2020Detailed filing. Detailed filing data is available for this year.$79.4$1.87$77.5$3.17$4.37$1.20
2019Detailed filing. Detailed filing data is available for this year.$77.5$2.02$75.5$7.49$6.47$1.01
2018Detailed filing. Detailed filing data is available for this year.$72.4$1.83$70.6$5.82$6.39$0.57
2017Detailed filing. Detailed filing data is available for this year.$77.3$2.50$74.8$7.58$6.97$0.61
2016Detailed filing. Detailed filing data is available for this year.$73.6$3.74$69.8$6.14$7.80$1.66
2015Detailed filing. Detailed filing data is available for this year.$71.8$2.44$69.3$15.2$7.97$7.20
2014Detailed filing. Detailed filing data is available for this year.$73.3$1.82$71.4$8.19$7.96$0.23
2013Detailed filing. Detailed filing data is available for this year.$73.2$1.69$71.5$9.14$7.80$1.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.2$2.56$68.7$7.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.1$2.62$69.5$6.89