Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 274,952 | 245,590 | 259,771 | 236,180 | 219,395 | 1,235,888 |
| 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 | 274,952 | 245,590 | 259,771 | 236,180 | 219,395 | 1,235,888 |
| 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).. | 37,893 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,197,995 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 274,952 | 245,590 | 259,771 | 236,180 | 219,395 | 1,235,888 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 220 | 326 | 703 | 650 | 555 | 2,454 |
| 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.).. | 5,955 | 4,314 | 4,464 | 1,413 | 856 | 17,002 |
| 11 | Total support. Add lines 7 through 10 | 1,255,344 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, 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 2020. 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 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TOM SKINNER AND ERIKA VON ISENBURG HAVE A FAMILY RELATIONSHIP; TOM IS ERIKA'S FATHER. |
| FORM 990, PART VI, SECTION A, LINE 6 | PIEDMONT CRAFTSMEN'S BY-LAWS STATE: THE ORGANIZATION IS A VOLUNTARY ASSOCIATION OF PEOPLE FROM ITS AREA OF SERVICE WHO, UPON APPLICATION, MAY BE ACCEPTED BY APPROVAL OF THE BOARD OF DIRECTORS FOR THE PRIVILEGES AND OBLIGATIONS OF MEMBERSHIP IN THE FOLLOWING CATEGORIES: EXHIBITING MEMBER/EXHIBITING MEMBER TEAM, SUPPORTING MEMBER, HONORARY MEMBER AND LIFE MEMBER. BOTH EXHIBITING AND SUPPORTING MEMBERSHIP TYPES ARE RENEWABLE EACH YEAR THROUGH PAYMENT OF ANNUAL DUES. BENEFITS OF ALL MEMBERSHIP TYPES INCLUDE TICKETS TO THE PIEDMONT CRAFTSMEN'S FAIR IN NOVEMBER, DISCOUNTS ON PURCHASES IN THE GALLERY/SHOP, INVITATIONS TO EXHIBITIONS, THE CRAFT NEWSLETTER, AND VOTING PRIVILEGES AT THE ANNUAL MEETING FOR THE BOARD OF DIRECTORS. BOTH TYPES OF MEMBERS SUPPORT PIEDMONT CRAFTSMEN THROUGH VOLUNTEER SERVICE ON COMMITTEES AND ON THE BOARD OF DIRECTORS. EXHIBITING MEMBERS: EXHIBITING MEMBERS ARE SELECTED BY THE STANDARDS COMMITTEE IN A RIGOROUS ANNUAL TWO PART JURY PROCESS. ONCE ACCEPTED, EXHIBITING MEMBERS ARE ABLE TO PLACE WORK FOR SALE IN THE GALLERY/SHOP, EXHIBIT AT THE CRAFTS FAIR, TAKE PART IN GUILD-SPONSORED EXHIBITIONS, HAVE AN ARTIST PAGE ON PIEDMONT CRAFTSMEN'S WEBSITE AND MAY BE INVITED TO ACT AS EDUCATION PROGRAM PRESENTERS. SUPPORTING MEMBERS: SUPPORTING MEMBERS ARE INDIVIDUALS, BUSINESSES AND OTHER ORGANIZATIONS WITH ANY INTEREST IN THE WORK OF THE ORGANIZATION. SUPPORTING MEMBERS PROVIDE CONTACT INFORMATION AND MAKE AN ANNUAL DONATION. EFFECTIVE NOVEMBER 19, 2017, BYLAWS AND ARTICLES OF INCORPORATION WERE AMENDED. CHANGES INCLUDED BOARD SIZE, TERMS, MEMBERS, AND QUORUMS TO ALLOW FOR MORE EFFICIENT TRANSITIONS AND PARTICIPATION. AS WITH ALL GOVERNING DOCUMENTS, THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, DURING REGULAR BUSINESS HOURS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERSHIP IS APPROXIMATELY 370 EXHIBITING MEMBERS AND 700 SUPPORTING MEMBERS. THE FULL MEMBERSHIP IS NOTIFIED OF BOARD OPENINGS WITH A CALL FOR NOMINATIONS IN MID-SUMMER. VOTING BALLOTS ARE SENT TO ALL MEMBERS IN GOOD STANDING IN EARLY OCTOBER. BALLOTS MUST BE RETURNED ONE WEEK BEFORE THE ANNUAL MEETING, WHICH IS USUALLY HELD ON THE THIRD WEEKEND IN NOVEMBER. THE PIEDMONT CRAFTSMEN BOARD CONSISTS OF TWELVE AND TWENTY-SIX MEMBERS WHO ARE ELECTED FROM OUR MEMBERSHIP. THE BOARD IS COMPRISED OF BOTH EXHIBITING AND SUPPORTING MEMBERS. THIS INSURES REPRESENTATION FROM BOTH COLUMNS OF THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 8B | PIEDMONT CRAFTSMEN'S BY-LAWS IDENTIFY THE STANDING AND AD HOC COMMITTEES FOR THE ORGANIZATION. THE BOARD OF DIRECTORS CAN ESTABLISH ADDITIONAL AD HOC COMMITTEES TO CONDUCT THE BUSINESS OF THE ORGANIZATION OR FOR THE FORMULATION OF GOALS, OBJECTIVES AND PROGRAMS AS NEEDED. COMMITTEES OF THE BOARD DO NOT WORK INDEPENDENTLY. THEY WORK AT THE PLEASURE OF THE BOARD AND CAN ACT ON BEHALF OF THE ORGANIZATION WITH THE FULL BOARD'S APPROVAL. THE COMMITTEE MUST REPORT BACK TO THE FULL BOARD ANY ACTIONS OR DECISIONS TAKEN. THE FULL BOARD THEN HAS THE CHOICE TO ACCEPT THESE ACTIONS OR TO REJECT THEM. STANDING COMMITTEES: A. EXECUTIVE COMMITTEE- IMPLEMENTS POLICIES ESTABLISHED BY THE BOARD, IMPLEMENTS ACTIONS THAT KEEP WITHIN THE OBJECTIVES OF THE ORGANIZATION. THE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD AND TWO BOARD MEMBERS AT LARGE. THIS COMMITTEE IS CHAIRED BY THE BOARD CHAIR. B. FINANCE COMMITTEE- DEVELOPS FISCAL POLICIES THAT SECURE FINANCIAL STABILITY AND SUPPORT PROGRAMS OF THE ORGANIZATION. REVIEWS THE MONTHLY INCOME STATEMENTS, 990 DOCUMENTS, AND ANNUAL AUDIT. THIS COMMITTEE IS CHAIRED BY THE TREASURER. C. STANDARDS COMMITTEE- REVIEWS CRITERIA AND MAINTAINS STANDARDS OF THE ANNUAL JURY PROCESS. CONSISTS OF 12 MEMBERS, OF WHICH 10 ARE EXHIBITING MEMBERS. D. BOARD DEVELOPMENT- ANNUALLY REVIEWS CURRENT AND ANTICIPATED BOARD NEEDS, SEEKS RECOMMENDATIONS FOR MEMBERS AND PREPARES A SLATE OF NOMINEES WILLING TO SERVE. THIS COMMITTEE IS CHAIRED BY THE IMMEDIATE PAST CHAIR. E. EDUCATION COMMITTEE- MAINTAINS, EXPANDS AND DEVELOPS NEW EDUCATIONAL PROGRAMS THAT RESPOND TO THE NEEDS OF THE COMMUNITY AND BEYOND. AD HOC COMMITTEES: A. PERSONNEL COMMITTEE- PROVIDES SUPPORT FOR ANNUAL STAFF EVALUATIONS, MAINTAINS AND DEVELOPS POLICIES PERTAINING TO PERSONNEL ISSUES. B. GOVERNANCE AND BOARD DEVELOPMENT COMMITTEE- MAINTAINS AND UPDATES THE BY-LAWS. MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS TO COMPLY WITH STATE AND FEDERAL LAWS. C. MARKETING COMMITTEE- DEVELOPS A MARKETING PLAN TO SUPPORT AND PROMOTE THE PROGRAMS, EXHIBITIONS, GALLERY, CRAFTS FAIR AND SPECIAL EVENTS. D. STRATEGIC PLANNING COMMITTEE- DEVELOPS A STRATEGIC 3 TO 5 YEAR PLAN FOR THE ORGANIZATION, INCLUDING GOALS, TIMELINE AND RESPONSIBILITIES. E. EXHIBITION COMMITTEE- WORKS WITH THE GALLERY MANAGER AND EDUCATION COORDINATOR TO IMPLEMENT ALL EXHIBITIONS. F. TECHNOLOGY COMMITTEE- PROVIDES STRATEGIC PLANNING FOR UPGRADING AND MAINTAINING TECHNOLOGY RELATED EQUIPMENT. G. COMMUNITY DEVELOPMENT - DEVELOPS, IMPLEMENTS AND MAINTAINS CONTRIBUTIONS, EVENT SPONSORSHIPS AND ORGANIZES SPECIAL EVENT FUNDRAISERS AS NEEDED. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS REVIEWED BY MEMBERS OF THE FINANCE COMMITTEE BEFORE FILING. THE EXECUTIVE COMMITTEE AND FULL BOARD THEN REVIEW THE FORM 990 AT THEIR NEXT REGULAR SCHEDULED BOARD MEETING. OUTSIDE OF THESE MEETINGS, THE FORM IS AVAILABLE FOR REVIEW BY BOARD MEMBERS DURING REGULAR BUSINESS HOURS UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | PIEDMONT CRAFTSMEN'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, DURING REGULAR BUSINESS HOURS. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT/SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |