Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 66,344 | 85,882 | 81,685 | 83,698 | 75,490 | 393,099 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 181,819 | 144,936 | 138,028 | 196,620 | 218,619 | 880,022 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | 248,163 | 230,818 | 219,713 | 280,318 | 294,109 | 1,273,121 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 5,628 | 7,011 | 12,095 | 3,635 | 3,051 | 31,420 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 1,744 | 2,427 | 1,000 | 5,171 | ||
| c | Add lines 7a and 7b.. | 7,372 | 9,438 | 13,095 | 3,635 | 3,051 | 36,591 |
| 8 | Public support. (Subtract line 7c from line 6.) | 1,236,530 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 248,163 | 230,818 | 219,713 | 280,318 | 294,109 | 1,273,121 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 64 | 47 | 63 | 56 | 41 | 271 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 64 | 47 | 63 | 56 | 41 | 271 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 248,227 | 230,865 | 219,776 | 280,374 | 294,150 | 1,273,392 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE WESTERN MUSEUMS ASSOCIATION IS AN ASSOCIATION OF MUSEUM PROFESSIONALS DEDICATED TO PROVIDING TRAINING AND EDUCATIONAL PROGRAMS IN THE STATES OF ALASKA, ARIZONA, CALIFORNIA, HAWAII, IDAHO, NEVADA, OREGON, UTAH, AND WASHINGTON. THE ASSOCIATION ALSO SERVES MUSEUM PROFESSIONALS FROM OTHER STATES AND FOREIGN COUNTRIES. SERVICES ARE PROVIDED PRIMARILY BY AN ANNUAL CONFERENCE FEATURING MORE THAN 50 PROGRAM SESSIONS AND WORKSHOPS, TRAINING OPPORTUNITIES CONDUCTED INDEPENDENTLY OF THE ANNUAL CONFERENCE, AND COMMUNICATION OPPORTUNITIES THROUGH OUR WEBSITE, BLOG, AND SOCIAL MEDIA. |
| FORM 990, PAGE 2, PART III, LINE 4D | MEETING AND PROFESSIONAL EDUCATION: EDUCATES MUSEUM PROFESSIONALS THROUGH THE ASSOCIATION'S ANNUAL MEETING (CONFERENCE) WITH MORE THAN 50 PROGRAM SESSIONS, ROUNDTABLE DISCUSSIONS, WORKSHOPS, AND TRADE SHOW FOR MUSEUM PRODUCTS AND SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 1A | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OPERATES IN PLACE OF THE BOARD OF DIRECTORS WHEN AFTER REASONABLE NOTICE AND NECESSITY FOR BOARD ACTION, A QUORUM OF TRUSTEES CANNOT BE ASSEMBLED; AND REPORTS TO THE FULL BOARD ANY ACTIONS TAKEN. ALL ITS ACTIONS ARE SUBJECT TO RATIFICATION BY THE WESTERN MUSEUMS ASSOCIATION BOARD AT ITS NEXT MEETING, AND SHALL BE SUPPORTED BY THE BOARD WHEN ACTIONS HAVE BEEN TAKEN IN GOOD FAITH. THE EXECUTIVE COMMITTEE IS CONSTITUTED OF THE OFFICERS, AND THE CHAIRS OF EACH OF THE STANDING COMMITTEES. ALL OF THE EXCUTIVE COMMITTEE SERVE BY REASON OF ELECTION TO OFFICE EXCEPT COMMITTEE CHAIRS, ALL OF WHOM WILL BE APPOINTED BY THE PRESIDENT. |
| FORM 990, PAGE 6, PART VI, LINE 4 | THE ORGANIZATION DEVELOPED NEW MISSION AND VISION STATEMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERSHIP IN WESTERN MUSEUMS ASSOCIATION SHALL BE OPEN TO ALL INDIVIDUALS AND INSTITUTIONS (E.G., BUSINESSES, CLUBS AND OTHER ORGANIZATIONS) INTERESTED IN WESTERN MUSEUMS ASSOCIATION, ITS PURPOSES, OBJECTIVES AND ACTIVITIES. INDIVIDUAL MEMBERS OF WESTERN MUSEUMS ASSOCIATION SHALL BE THOSE WHO ARE EMPLOYED BY OR ARE OTHERWISE INTERESTED IN FURTHERING MUSEUM OBJECTIVES. FOR PURPOSES OF CONVENIENCE IN ADMINISTRATION, WESTERN MUSEUMS ASSOCIATION MAY DISTINGUISH BETWEEN INDIVIDUAL MEMBERS AND INSTITUTIONAL MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | FULL STANDING MEMBERS ARE THOSE INDIVIDUALS OR ORGANIZATIONS WHOSE MEMBERSHIPS ARE CURRENT IN WESTERN MUSEUMS ASSOCIATION, AND ARE PRIMARILY A CULTURAL, HISTORICAL OR SCIENTIFIC INSTITUTION OPEN TO THE PUBLIC, OR WHO ARE AFFILIATED WITH A MUSEUM AS A PAID OR UNPAID STAFF MEMBER, VOLUNTEER, OR TRUSTEE, OR ARE CURRENTLY ENROLLED IN A STUDENT DEGREE PROGRAM. THEY SHALL HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS AND OFFICERS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS, AND ON ANY ELECTION TO DISSOLVE THE CORPORATION. IN ADDITION, FULL STANDING MEMBERS SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT CORPORATION LAW. A MEMBER OF THE CORPORATION SHALL NOT, SOLELY BECAUSE OF SUCH MEMBERSHIP, BE PERSONALLY LIABLE FOR THE DEBTS, OBLIGATIONS, OR LIABILITIES OF THE CORPORATION. THE NOMINATING COMMITTEE, WHICH SHALL CONSIST OF A CHAIRPERSON, WHO SHALL BE THE IMMEDIATE PAST PRESIDENT, AND TWO OTHERS WHO ARE CURRENT INDIVIDUAL MEMBERS, ONLY ONE OF WHOM MAY BE A MEMBER OF THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR ELECTING MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE INFORMATION FOR THE FORM 990 IS PREPARED BY THE ASSOCIATION'S STAFF AND PROVIDED TO THE ACCOUNTING FIRM. ONCE THE ACCOUNTING FIRM DELIVERS THE DRAFT, THE FINANCE COMMITTEE REVIEWS, AND SUBMITS A FINAL DRAFT TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ON AN ANNUAL BASIS, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES SHALL BE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY, AND REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGMENT AND DISCLOSURE FORM PREPARED BY THE ASSOCIATION. IF A CONFLICT ARISES IN REGARDS TO A BOARD MEMBER, THE MEMBER IMMEDIATELY NOTIFIES THE PRESIDENT. THAT MEMBER WILL THEN RECUSE HIM OR HERSELF FROM ANY VOTING ON A RELATED ISSUE, AND WILL ALSO NOT BE COUNTED TOWARDS A QUORUM ON A RELATED ISSUE. FOR OFFICERS AND KEY EMPLOYEES, A CONFLICT WOULD IMMEDIATELY BE REPORTED TO THE MANAGEMENT AND APPROPRIATE ACTION WOULD BE TAKEN DEPENDING ON THE INDIVIDUAL ISSUE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEW COMPARABLE COMPENSATION FOR MANAGEMENT OF OTHER REGIONIAL ORGANIZATIONS TO DETERMINE COMPENSATION FOR THE WMA EXECUTIVE DIRECTOR. THE COMPENSATION PROPOSAL IS MADE TO THE FULL BOARD FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THERE ARE NO OTHER KEY EMPLOYEES OF THE ORGANIZATION AT THIS TIME. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON ITS WEBSITE. THE ASSOCIATION'S FINANCIAL STATEMENTS ARE AVAILABLE AT GUIDESTAR.ORG AND ON REQUEST. |
| Software ID: | |
| Software Version: |