Civic Intelligence

Lighthouse Archaeological Maritime Program

990 • Fiscal year 2022 • EIN 59-3656411

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 06, 2023

81 Lighthouse AveSaint Augustine, FL 32080

(904) 829-0745

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$135,938

Up $83,258 (+158%) from 2021

Net Assets

Up

$107,372

Up $74,365 (+225%) from 2021

Liabilities

Up

$28,566

Up $8,893 (+45%) from 2021

Revenue And Expenses

Revenue

Up

$417,476

Up $152,177 (+57%) from 2021

Expenses

Up

$343,108

Up $66,327 (+24%) from 2021

Net Income

Up

$74,368

Up $85,850 (+748%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $45,981Liabilities 2015: $29,328Net Assets 2015: $16,6532015Assets 2016: $33,105Liabilities 2016: $15,569Net Assets 2016: $17,5362016Assets 2018: $38,836Liabilities 2018: $23,697Net Assets 2018: $15,1392018Assets 2019: $159,798Liabilities 2019: $29,591Net Assets 2019: $130,2072019Assets 2020: $60,379Liabilities 2020: $15,890Net Assets 2020: $44,4892020Assets 2021: $52,680Liabilities 2021: $19,673Net Assets 2021: $33,0072021Assets 2022: $135,938Liabilities 2022: $28,566Net Assets 2022: $107,3722022Assets 2024: $396,324Liabilities 2024: $233,095Net Assets 2024: $163,2292024

Highlighted filing

2022

Assets$135,938
Liabilities$28,566
Net Assets$107,372

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $392,310Expenses 2015: $395,793Net Income 2015: -$3,4832015Revenue 2016: $381,931Expenses 2016: $381,048Net Income 2016: $8832016Revenue 2018: $491,988Expenses 2018: $464,607Net Income 2018: $27,3812018Revenue 2019: $647,296Expenses 2019: $532,228Net Income 2019: $115,0682019Revenue 2020: $274,211Expenses 2020: $359,929Net Income 2020: -$85,7182020Revenue 2021: $265,299Expenses 2021: $276,781Net Income 2021: -$11,4822021Revenue 2022: $417,476Expenses 2022: $343,108Net Income 2022: $74,3682022Revenue 2024: $375,837Expenses 2024: $334,773Net Income 2024: $41,0642024

Highlighted filing

2022

Revenue$417,476
Expenses$343,108
Net Income$74,368
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 6, 2023
Return Version
2021v4.0
Gross Receipts
$411,857
Mission and Program Overview

Mission

The LAMP is dedicated to the investigation, interpretation, and better understanding of the maritime history and archaeology of St. Augustine, the First Coast region of Florida, and beyond.

To discover, preserve, present, and keep alive the stories of our nation's oldest port as symbolized by our working st. Augustine lighthouse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,489$82,179▲ $44,690
Accounts Receivable$68$27,378▲ $27,310
Cash and Non-Interest-Bearing Accounts$5,256$22,843▲ $17,587
Prepaid Expenses and Deferred Charges$9,867$3,538▼ $6,329
Total Assets$52,680$135,938▲ $83,258
Liabilities
Accounts Payable and Accrued Expenses$19,673$25,766▲ $6,093
Deferred Revenue-$4,300-
Total Liabilities$19,673$30,066▲ $10,393
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,007$105,872▲ $72,865
Total Net Assets Fund Balance$33,007$105,872▲ $72,865
Total Liabilities and Net Assets / Fund Balance$52,680$135,938▲ $83,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$82,179$187,543$269,722

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$106,798$-106,798---
2021$95,447-▲ $11,351-$106,798
2020$84,285-▲ $11,162-$95,447
2019$84,687-▼ $402-$84,285
2018$82,486-▲ $2,201-$84,687
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doris WilesChairman
Amy Craft KlassenAdmin Direct
Kevin SweeneySecretary
Theresa FloydTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$384,716
Program Service Revenue
$27,140
Investment Income
$1
Other Revenue
$0
All Other Contributions
$24,625
Change in Net Assets
$72,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$411,857
Total Revenue per Audited Statements
$411,857
Total Revenue per Form 990
$411,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$205,504
Other Expenses$133,485
Total Fundraising Expense$20,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,692$22,970$16,407$164,069
Other Employee Benefits$22,051$4,062$2,902$29,015
Insurance$24,110--$24,110
Payroll Taxes$9,439$1,739$1,242$12,420
Travel$12,284--$12,284
Depreciation Depletion$10,825--$10,825
Other Expenses$2,943--$2,943
Conferences and Meetings$2,221$261$131$2,613
Fees for Services Accounting$2,169$255$126$2,550
Office Expenses$1,048$123$62$1,233
Occupancy$1,045$123$62$1,230
Total Functional Expenses$288,524$29,533$20,932$338,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$338,989
Total Expenses per Audited Statements$338,989
Total Expenses per Form 990$338,989
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization's policy is to distribute a copy of the form 990 to the board of directors/trustees to read and review before filing the form.

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

The organization maintains a written business ethics and conduct policy. The code addresses the organization's open door policy and suggests that employees share their questions, concerns, suggestions, and complaints with someone who can address them properly. It states if the employee is not comfortable speaking with their direct supervisor, they are encouraged to discuss the matter with someone in human resources or anyone in management that they are comfortable in approaching, including the organization's compliance officer. Supervisors and managers are required to report suspected violations of the code of conduct to the organization's compliance officer. The organization's compliance officer is responsible for investigating and resolving all reported complaints and allegations concerning the violations of the code, and at his/her discretion, shall advise the chief administrator and/or the audit task force. The compliance officer has direct access to the audit task force of the board of directors and is required to report to the audit task force at least annually on the compliance activity.

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

The board of trustees reviews the organization's chief administrator position and job performance on an annual basis. A written review is conducted and confidential discussions are held between the chairman and individual trustees. The chairman and/or personnel committee chairperson meet annually with the chief administrator to review the independent evaluations and to discuss suggestions for improvement where applicable. The chief administrator position is not a paid position within the organization.

Form 990, Page 6, Part VI, Line 19

The organization does not make public its governing documents, conflict of interest policy and financial statements. However, it does make its form 990 available to the public on another's website or upon request, as required by law.

Filing and Contact Details

Filer

Filer Name
Lighthouse Archaeological Maritime
EIN
59-3656411
Phone
9048290745
Address
81 LIGHTHOUSE AVE, SAINT AUGUSTINE, FL 32080
Doing Business As
Lamp

Signing Officer

Name
Doris Wiles
Title
Chairman
Phone
9048290745
Signed
2023-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doris Wiles
Formed
1999
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Lbw Cpas and Associates Inc
Address
3000 N PONCE DE LEON BLVD STE A, SAINT AUGUSTINE, FL 32084
Preparer
Michele Robbins CPA
Phone
9048241521
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

This amended tax return reflects the changes made in the revised final auditor's report.

Form 990, Page 2, Part III, Line 4A

Archaeological research - the research arm of the st. Augustine lighthouse and maritime museum is the separately incorporated lighthouse archaeological maritime program (lamp). Lamp maintains an active program of both archival and archaeological research and employs archaeologists, a professional paleographer (expert on colonial spanish script), and an archaeological conservator (specialist in the stabilization of waterlogged archaeological artifacts). Lamp maintains a conservation laboratory, diving locker, analytic laboratory, and also extensive databases of port records, ship losses, and other historical data. It is working actively to bring its stories to the public at the museum and has developed a heritage boatbuilding program as well as a field school and training workshops for university students, including scholarships for underserved individuals.

Form 990, Page 2, Part III, Line 4C

Public archaeology - lamp boatworks is dedicated to keeping traditional wooden boatbuilding alive and relevant for new generations by focusing on the construction of traditional vessel types once common in the waters of st. Augustine and northeast florida. It also works with archaeologists to aid with the interpretation, reconstruction and experimental replication of archaeological boat and ship remains. Lamp also maintains a research library of thousands of books, reports, documents, papers and audio-visual media related to maritime history and archaeology. Throughout the year, volunteers donate their time to build a variety of small craft, including skiffs and barca chata. The building of a spanish chalup is an ongoing partnership with the st. Augustine maritime heritage foundation and the fountain of youth archeological park. An increased effort to bring more archaeological research to the public is a continuing effort.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization classifies amounts in its donor-restricted endowment fund as net assets with donor restrictions until the board appropriates amounts for expenditure and any purpose restrictions have been met.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CLASSIFIES AMOUNTS IN ITS DONOR-RESTRICTED ENDOWMENT FUND AS NET ASSETS WITH DONOR RESTRICTIONS UNTIL THE BOARD APPROPRIATES AMOUNTS FOR EXPENDITURE AND ANY PURPOSE RESTRICTIONS HAVE BEEN MET.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS AMENDED TAX RETURN REFLECTS THE CHANGES MADE IN THE REVISED FINAL AUDITOR'S REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARCHAEOLOGICAL RESEARCH - THE RESEARCH ARM OF THE ST. AUGUSTINE LIGHTHOUSE AND MARITIME MUSEUM IS THE SEPARATELY INCORPORATED LIGHTHOUSE ARCHAEOLOGICAL MARITIME PROGRAM (LAMP). LAMP MAINTAINS AN ACTIVE PROGRAM OF BOTH ARCHIVAL AND ARCHAEOLOGICAL RESEARCH AND EMPLOYS ARCHAEOLOGISTS, A PROFESSIONAL PALEOGRAPHER (EXPERT ON COLONIAL SPANISH SCRIPT), AND AN ARCHAEOLOGICAL CONSERVATOR (SPECIALIST IN THE STABILIZATION OF WATERLOGGED ARCHAEOLOGICAL ARTIFACTS). LAMP MAINTAINS A CONSERVATION LABORATORY, DIVING LOCKER, ANALYTIC LABORATORY, AND ALSO EXTENSIVE DATABASES OF PORT RECORDS, SHIP LOSSES, AND OTHER HISTORICAL DATA. IT IS WORKING ACTIVELY TO BRING ITS STORIES TO THE PUBLIC AT THE MUSEUM AND HAS DEVELOPED A HERITAGE BOATBUILDING PROGRAM AS WELL AS A FIELD SCHOOL AND TRAINING WORKSHOPS FOR UNIVERSITY STUDENTS, INCLUDING SCHOLARSHIPS FOR UNDERSERVED INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PUBLIC ARCHAEOLOGY - LAMP BOATWORKS IS DEDICATED TO KEEPING TRADITIONAL WOODEN BOATBUILDING ALIVE AND RELEVANT FOR NEW GENERATIONS BY FOCUSING ON THE CONSTRUCTION OF TRADITIONAL VESSEL TYPES ONCE COMMON IN THE WATERS OF ST. AUGUSTINE AND NORTHEAST FLORIDA. IT ALSO WORKS WITH ARCHAEOLOGISTS TO AID WITH THE INTERPRETATION, RECONSTRUCTION AND EXPERIMENTAL REPLICATION OF ARCHAEOLOGICAL BOAT AND SHIP REMAINS. LAMP ALSO MAINTAINS A RESEARCH LIBRARY OF THOUSANDS OF BOOKS, REPORTS, DOCUMENTS, PAPERS AND AUDIO-VISUAL MEDIA RELATED TO MARITIME HISTORY AND ARCHAEOLOGY. THROUGHOUT THE YEAR, VOLUNTEERS DONATE THEIR TIME TO BUILD A VARIETY OF SMALL CRAFT, INCLUDING SKIFFS AND BARCA CHATA. THE BUILDING OF A SPANISH CHALUP IS AN ONGOING PARTNERSHIP WITH THE ST. AUGUSTINE MARITIME HERITAGE FOUNDATION AND THE FOUNTAIN OF YOUTH ARCHEOLOGICAL PARK. AN INCREASED EFFORT TO BRING MORE ARCHAEOLOGICAL RESEARCH TO THE PUBLIC IS A CONTINUING EFFORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S POLICY IS TO DISTRIBUTE A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS/TRUSTEES TO READ AND REVIEW BEFORE FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAINTAINS A WRITTEN BUSINESS ETHICS AND CONDUCT POLICY. THE CODE ADDRESSES THE ORGANIZATION'S OPEN DOOR POLICY AND SUGGESTS THAT EMPLOYEES SHARE THEIR QUESTIONS, CONCERNS, SUGGESTIONS, AND COMPLAINTS WITH SOMEONE WHO CAN ADDRESS THEM PROPERLY. IT STATES IF THE EMPLOYEE IS NOT COMFORTABLE SPEAKING WITH THEIR DIRECT SUPERVISOR, THEY ARE ENCOURAGED TO DISCUSS THE MATTER WITH SOMEONE IN HUMAN RESOURCES OR ANYONE IN MANAGEMENT THAT THEY ARE COMFORTABLE IN APPROACHING, INCLUDING THE ORGANIZATION'S COMPLIANCE OFFICER. SUPERVISORS AND MANAGERS ARE REQUIRED TO REPORT SUSPECTED VIOLATIONS OF THE CODE OF CONDUCT TO THE ORGANIZATION'S COMPLIANCE OFFICER. THE ORGANIZATION'S COMPLIANCE OFFICER IS RESPONSIBLE FOR INVESTIGATING AND RESOLVING ALL REPORTED COMPLAINTS AND ALLEGATIONS CONCERNING THE VIOLATIONS OF THE CODE, AND AT HIS/HER DISCRETION, SHALL ADVISE THE CHIEF ADMINISTRATOR AND/OR THE AUDIT TASK FORCE. THE COMPLIANCE OFFICER HAS DIRECT ACCESS TO THE AUDIT TASK FORCE OF THE BOARD OF DIRECTORS AND IS REQUIRED TO REPORT TO THE AUDIT TASK FORCE AT LEAST ANNUALLY ON THE COMPLIANCE ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES REVIEWS THE ORGANIZATION'S CHIEF ADMINISTRATOR POSITION AND JOB PERFORMANCE ON AN ANNUAL BASIS. A WRITTEN REVIEW IS CONDUCTED AND CONFIDENTIAL DISCUSSIONS ARE HELD BETWEEN THE CHAIRMAN AND INDIVIDUAL TRUSTEES. THE CHAIRMAN AND/OR PERSONNEL COMMITTEE CHAIRPERSON MEET ANNUALLY WITH THE CHIEF ADMINISTRATOR TO REVIEW THE INDEPENDENT EVALUATIONS AND TO DISCUSS SUGGESTIONS FOR IMPROVEMENT WHERE APPLICABLE. THE CHIEF ADMINISTRATOR POSITION IS NOT A PAID POSITION WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT MAKE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. HOWEVER, IT DOES MAKE ITS FORM 990 AVAILABLE TO THE PUBLIC ON ANOTHER'S WEBSITE OR UPON REQUEST, AS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
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