Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 2,527,453 | 5,980,825 | 3,126,874 | 15,254,218 | 8,022,155 | 34,911,525 |
| 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 | 10,869,287 | 11,420,543 | 11,578,224 | 11,436,942 | 12,536,392 | 57,841,388 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 13,396,740 | 17,401,368 | 14,705,098 | 26,691,160 | 20,558,547 | 92,752,913 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 301,626 | 2,200,932 | 761,051 | 14,470,760 | 2,312,295 | 20,046,664 |
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 301,626 | 2,200,932 | 761,051 | 14,470,760 | 2,312,295 | 20,046,664 |
| 8 | Public support. (Subtract line 7c from line 6.) | 72,706,249 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 13,396,740 | 17,401,368 | 14,705,098 | 26,691,160 | 20,558,547 | 92,752,913 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 8,779,268 | 806,973 | 921,663 | 961,135 | 1,074,435 | 12,543,474 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 8,779,268 | 806,973 | 921,663 | 961,135 | 1,074,435 | 12,543,474 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 45,581 | 43,392 | 69,221 | 53,982 | 49,786 | 261,962 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 22,221,589 | 18,251,733 | 15,695,982 | 27,706,277 | 21,682,768 | 105,558,349 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 |
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| 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 |
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| 9 Distributable amount for 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| PART VI, SECTION A, QUESTION 2 | JANE FORBES CLARK HAS A BUSINESS RELATIONSHIP WITH KEVIN MOORE. JANE FORBES CLARK AND KEVIN MOORE HAVE A BUSINESS RELATIONSHIP WITH EDWARD STACK and ALEXANDER CHARLTON. ROBERT MANFRED HAS A BUSINESS RELATIONSHIP WITH WILLIAM DEWITT, JR., DAVID GLASS, JERRY REINSDORF, FRANK ROBINSON AND ARTE MORENO. PART VI, SECTION A, QUESTION 7A EFFECTIVE JUNE 8, 2017, THE MUSEUM AMENDED THE BY-LAWS OF THE ORGANIZATION TO INCLUDE FOUR SEATS ON THE BOARD OF DIRECTORS DESIGNATED AS MAJOR LEAGUE BASEBALL SEATS WHEREBY MLB IN ITS DISCRETION, SHALL BE ENTITLED TO DESIGNATE THOSE INDIVIDUALS TO SERVE. |
| Part VI, Section B, Question 11 | A DRAFT OF THE 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE OF THE BOARD FOR REVIEW AND ANY OTHER BOARD MEMBER THAT REQUESTS A COPY PRIOR TO FILING. |
| Part VI, Section B, Question 12c | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL INTERESTED PERSONS, WHICH IS DEFINED IN THE POLICY TO INCLUDE BUT NOT BE LIMITED TO THE FOLLOWING INDIVIDUALS AND ENTITIES: 1. DIRECTORS AND OFFICERS OF THE ORGANIZATION WHO RECEIVE AN ANNUAL QUESTIONNAIRE; 2. MEMBERS OF A COMMITTEE OF THE BOARD WHO RECEIVE AN ANNUAL QUESTIONNAIRE; 3. STAFF MEMBERS RESPONSIBLE FOR THE DAY-TO-DAY MANAGEMENT AND OPERATION OF THE ORGANIZATION; 4. FOUNDER OF THE ORGANIZATION; 5. A SUBSTANTIAL CONTRIBUTOR TO THE ORGANIZATION; 6. A FAMILY MEMBER OF ANY DIRECTOR, OFFICER, COMMITTEE MEMBER, EMPLOYEE, FOUNDER OR SUBSTANTIAL CONTRIBUTOR; 7. ANY ENTITY OF WHICH ANY DIRECTOR, OFFICER, COMMITTEE MEMBER, EMPLOYEE, substantial CONTRIBUTOR OR AN IMMEDIATE FAMILY MEMBER OF ANY SUCH INDIVIDUAL IS A director, TRUSTEE, OFFICER, COMMITTEE MEMBER OR STAFF MEMBER; AND 8. AN ENTITY IN WHICH DIRECTORS, OFFICERS, COMMITTEE MEMBERS, SUBSTANTIAL CONTRIBUTORS AND FAMILY MEMBERS HAVE A SUBSTANTIAL FINANCIAL INTEREST THROUGH EITHER OWNERSHIP OR MANAGERIAL CONTROL. WHENEVER ANY DIRECTOR, OFFICER, COMMITTEE MEMBER OR STAFF MEMBER OF THE ORGANIZATION BECOMES AWARE THAT THE ORGANIZATION IS CONSIDERING A TRANSACTION THAT POTENTIALLY CREATES A CONFLICT OF INTEREST, HE OR SHE IS OBLIGATED TO NOTIFY THE BOARD AND TO DISCLOSE ALL MATERIAL FACTS RELATING TO HIS OR HER INTEREST IN THE TRANSACTION. THE BOARD WILL DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS AND TAKE ACTION THAT THE BOARD DEEMS APPROPRIATE. THE INTERESTED PERSON MAY NOT BE PRESENT WHEN THE BOARD MAKES ITS DETERMINATION OTHER THAN TO ANSWER QUESTIONS. IF NO CONFLICT OF INTEREST IS FOUND TO EXIST, THE MINUTES OF THE MEETING MUST RECORD THE BASIS OF THE BOARD'S DETERMINATION |
| Part VI, Section B, Question 15 | The National Baseball Hall of Fame and Museum, Inc. has a formal process that it uses to determine the base compensation of the President on an annual basis. This process includes the Executive Committee of the board, Chairman of the Finance Committee and compensation surveys or studies. |
| Part VI, Section C, Question 19 | THE NATIONAL BASEBALL HALL OF FAME AND MUSEUM, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. PARTIES DESIRING TO OBTAIN COPIES OF SUCH MUST PRESENT THEMSELVES AT THE ADMINISTRATIVE OFFICES OF THE MUSEUM OR BY SENDING A SELF-ADDRESSED STAMPED ENVELOPE AND PAYMENT FOR COPYING OF THE REQUESTED MATERIAL TO THE NATIONAL BASEBALL HALL OF FAME AND MUSEUM, INC. ADMINISTRATIVE OFFICES. THE COST OF COPYING SHALL BE EQUAL TO THE COSTS IMPOSED BY THE IRS FOR COPYING OF PUBLIC DOCUMENTS. |
| Part IX, Line 9 - STATEMENT OF FUNCTIONAL EXPENSES | Other Employee Benefits The Museum sponsors a defined benefit postretirement medical plan that covers eligible employees. During 2014, the Museum amended the eligibility criteria for active employees resulting in a large reduction to accrued liabilities for postretirement cost. The negative expense reflected on line 9 of Part IX is a result of the amortization of this prior service credit of ($456,191). |
| Part XI, Line 9 | Reconciliation of Net Assets: a. Postretirement benefit related changes other than net periodic benefit cost $ (1,021,349) b. Collection items acquired $ (18,265) ------------ Total $(1,039,614) |
| Part I, Line 7b | Unrelated business taxable income The National Baseball Hall of Fame and Museum, Inc.'s unrelated business taxable income from tax year 2018 included $26,717 in expenses incurred to maintain employee parking spaces on campus. Under Internal Revenue Code Section 512(a)(7), such expenses are included in unrelated business taxable income as amounts paid for disallowed fringes and are therefore reflected in Part I, Line 7b. Part I, Line 7a includes only revenues reported on Part VIII, column (C) as unrelated business revenue. |
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