Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HANDWEAVERS GUILD OF AMERICA INC
Employer identification number
06-0866181
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
227,913
243,821
207,871
208,138
194,452
1,082,195
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......
78,309
54,638
29,739
34,506
24,749
221,941
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.
306,222
298,459
237,610
242,644
219,201
1,304,136
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
1,304,136
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
306,222
298,459
237,610
242,644
219,201
1,304,136
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,163
3,276
835
1,400
394
7,068
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
1,163
3,276
835
1,400
394
7,068
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 IV.)
..
1,377
1,347
582
4,713
9,601
17,620
13
Total support. (Add lines 9, 10c, 11, and 12.)..
308,762
303,082
239,027
248,757
229,196
1,328,824
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
98.140 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
98.160 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
1.000 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
1.000 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HANDWEAVERS GUILD OF AMERICA INC
Employer identification number
06-0866181
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4A
EDUCATIONAL OPPORTUNITIES OFFERED BY HGA. THIS PROGRAM STARTED IN 2004 AND HAS STEADILY INCREASED IN PARTICIPATION WITH THE PREVIOUS HIGH OF 14 STUDENTS IN 2012. STUDENTS ARE RECOMMENDED BY THEIR PROFESSORS, AND WILL RECEIVE COMPLIMENTARY REGISTRATION, CLASSES, AND EVENT PARTICIPATION TO CONVERGENCE 2014 PROVIDENCE. THE STUDENTS WILL ASSIST INTERNATIONALLY KNOWN INSTRUCTORS OF THEIR CHOICE, JURORS AND FEATURED SPEAKERS, PARTICIPATE IN CLASSES OF THEIR CHOICE, RECEIVE COMPLIMENTARY HOUSING IN A CONFERENCE HOTEL AND WILL BE REIMBURSED FOR ALL TRAVEL, SHUTTLE, AND PARKING EXPENSES. IN ADDITION, THE STUDENT DESIGN CHALLENGE PROGRAM HAS GROWN FROM FOUR STUDENTS (TWO TEAMS) WHEN IT STARTED IN 2007-2008 TO 11 STUDENT DESIGN CHALLENGE TEAMS THIS YEAR WITH HGA'S INCREASED FUNDING. THE 11 TEAMS PARTICIPATING WERE FROM KENT STATE, UNIVERSITY OF NEBRASKA-LINCOLN, WAYNE STATE UNIVERSITY, AND THE FASHION INSTITUTE OF DESIGN & MERCHANDISING (FIDM). THIS GRANT FUNDS EACH TEAM WITH MATERIAL (CUSTOM DYED) YARNS, SKETCH BOOK/DESIGN JOURNALS, AND COLORED PENCILS TO DESIGN AND COMPLETE AN ENSEMBLE. THE ENSEMBLES WILL BE SHOWN ALONG WITH THE INVITED ARTISTS AND JURIED ENTRIES AT THE CONVERGENCE 2014 PROVIDENCE, PROFESSIONALLY PRODUCED RUNWAY FASHION SHOW. EACH TEAM'S COLLABORATIVE PROCESS WAS DOCUMENTED IN THEIR DESIGN JOURNAL AND THE FINISHED PIECES WERE FEATURED NOT ONLY IN THE FASHION SHOW BUT ALSO IN THE FALL 2014 ISSUE OF SHUTTLE SPINDLE & DYEPOT, HGA'S AWARD-WINNING MAGAZINE. HGA HAS BEEN ADDITIONALLY SUCCESSFUL IN SECURING AS JURORS FOR THE 2014 RUNWAY FASHION SHOW BRADON MCDONALD, A FORMER PARTICIPANT IN HGA'S DESIGN CHALLENGE STUDENT TEAM FROM FIDM, WHO WAS A FINALIST IN PROJECT RUNWAY IN 2013 AND NOL PALOMO-LOVINSKI, ASSOCIATE PROFESSOR IN FASHION DESIGN AT KENT STATE UNIVERSITY AND AUTHOR OF THE WORLD'S MOST INFLUENTIAL FASHION DESIGNERS: HIDDEN CONNECTIONS AND LASTING LEGACIES OF FASHION'S ICONIC CREATORS.
FORM 990, PAGE 2, PART III, LINE 4B
ATTENDANCE WILL INCREASE AT LOCAL MUSEUMS AND GALLERIES WHERE FIBER ART EXHIBITIONS WILL BE HELD IN CONJUNCTION WITH CONVERGENCE.
FORM 990, PAGE 6, PART VI, LINE 6
MEMBERSHIP IN THE ORGANIZATION IS OPEN TO ALL PERSONS, ASSOCIATIONS AND CORPORATIONS INTERESTED IN THE OBJECTIVES OF THE HANDWEAVER'S GUILD OF AMERICA, INC. AN APPLICANT MAY BECOME A MEMBER UPON PAYMENTS OF DUES AS SET BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 7A
ACCORDING TO THE BYLAWS, NO FEWER THAN SIX DIRECTORS SHALL BE ELECTED BY THE MEMBERS OF THE ORGANIZATION. ANNUAL ELECTION OF DIRECTORS SHALL BE EFFECTED BY MAIL BALLOT.
FORM 990, PAGE 6, PART VI, LINE 7B
MAIL BALLOTS SHALL BE UTILIZED FOR ELECTING DIRECTORS, FOR AMENDING THE CORPORATION'S CERTIFICATE OF INCORPORATION, AND FOR MEMBER'S VOTES ON AMENDING THESE BY-LAWS. MAIL BALLOTS ON SUCH MATTERS SHALL BE PROVIDED TO ALL VOTING MEMBERS OF RECORD NO MORE THAN FIFTY DAYS BEFORE THE DUE DATE FOR THEIR RETURN.
FORM 990, PAGE 6, PART VI, LINE 11B
A DRAFT OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR, DIRECTORS AND TREASURER FOR REVIEW AND APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 12C
EVERY YEAR EACH BOARD MEMBER AND OFFICER RECEIVES THE CONFLICT OF INTEREST POLICY AND IS ASKED TO READ THE POLICY. THE BOARD MEMBER THEN MUST SIGN A STATEMENT THAT THEY HAVE NOT ENGAGED IN ANY ACTS WHICH WOULD BE CONSIDERED A CONFLICT OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15A
COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE HANDWEAVERS GUILD OF AMERICA, INC. THIS COMMITTEE CONSISTS OF THE PRESIDENT, 1ST AND 2ND VP, SECRETARY AND THE TREASURER. THERE IS A YEARLY FACE-TO-FACE MEETING AT WHICH THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND THE JOB PERFORMANCE IS DISCUSSED. WE ALSO LOOK AT JOB ANNOUNCEMENTS THROUGHOUT THE YEAR FOR SIMILAR SMALL NON- PROFIT EXECUTIVES. FOR THE PAST SEVERAL YEARS, THE COMPENSATION HAS STAYED CONSISTENT. AFTER DETERMINING THE OVERALL FINANCIAL HEALTH OF THE ORGANIZATION, THE COMMITTEE DECIDES WHETHER OR NOT TO AWARD A FINANCIAL BONUS.
FORM 990, PAGE 6, PART VI, LINE 15B
COMPENSATION REVIEW IS COMPLETED BY THE PERSONNEL COMMITTEE ON THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19
PRESENTED, EMAILED, OR MAILED UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.