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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 299,470 | 224,279 | 273,687 | 166,111 | 272,235 | 1,235,782 |
| 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 | 299,470 | 224,279 | 273,687 | 166,111 | 272,235 | 1,235,782 |
| 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) .. | 99,466 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,136,316 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 299,470 | 224,279 | 273,687 | 166,111 | 272,235 | 1,235,782 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 132,463 | 115,592 | 107,085 | 117,057 | 117,748 | 589,945 |
| 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.).. | 8,448 | 7,764 | 86 | 2,000 | 4,543 | 22,841 |
| 11 | Total support. Add lines 7 through 10 | 2,041,031 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | OTHER INCOME 22,841 |
| 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, PAGE 2, PART III, LINE 4A | PROGRAMS AND OUTREACH - THE MANCHESTER HISTORIC ASSOCIATION OPERATES THE MILLYARD MUSEUM AND THE RESEARCH CENTER, WHICH ARE OPEN TO THE PUBLIC. THE MILLYARD MUSEUM DISPLAYS EDUCATIONAL EXHIBITS ABOUT THE HISTORY OF MANCHESTER SPANNING PRE-HISTORY (PALEO-INDIANS AND NATIVE AMERICANS) TO THE PRESENT TIME, WITH A MAJOR FOCUS ON THE INDUSTRIAL ERA. THE MUSEUM INCLUDES PERMANENT AND CHANGING EXHIBITS. THE MUSEUM ALSO FUNCTIONS AS AN EDUCATIONAL FACILITY FOR THE ASSOCIATION'S PUBLIC AND SCHOOL PROGRAMS, AND FOR COMMUNITY AND BUSINESS EVENTS. THE ASSOCIATION PROVIDES EDUCATIONAL PROGRAMS INCLUDING LECTURES ON HISTORICAL TOPICS; WALKING TOURS OF CITY NEIGHBORHOODS; SCHOOL PROGRAMS (FOR KINDERGARTEN THROUGH COLLEGE, BOY & GIRLS SCOUT TROOPS, HOME SCHOOLERS, AND ADULT ENGLISH LANGUAGE LEARNERS); WORKSHOPS FOR TEACHERS AND RESEARCHERS, AND CONCERTS OF HISTORICAL MUSIC. THE ASSOCIATION PROVIDES LECTURES AND OTHER TYPES OF OUTREACH TO OUTSIDE GROUPS. IT ALSO PUBLISHES ARTICLES ABOUT MANCHESTER HISTORY, AND PROVIDES HISTORICAL INFORMATION AND IMAGES THROUGH ITS WEBSITES, INCLUDING ACCESS TO ITS PHOTOGRAPHIC AND ART COLLECTION ARCHIVES. THE RESEARCH CENTER SERVES STUDENTS, SCHOLARS AND THE GENERAL PUBLIC BY PROVIDING DIRECT ACCESS TO THE ORGANIZATION'S COLLECTIONS, AND ALSO BY PROVIDING INFORMATION, PHOTOGRAPHS AND DATA FOR RESEARCHERS THROUGHOUT THE COUNTRY. THE ORGANIZATION ALSO PRESENTS SMALL HISTORICAL DISPLAYS IN THE RESEARCH CENTER, AND OCCASIONAL PUBLIC PROGRAMS. THE TOTAL NUMBER OF PEOPLE SERVED EACH CALENDAR YEAR THROUGH THE ASSOCIATION'S PROGRAMS IS APPROXIMATELY 11,000 (VISITORSHIP, PARTICIPATION IN PROGRAMS AND RESEARCH REQUESTS), PLUS SEVERAL THOUSAND MORE THROUGH PRINT PUBLICATIONS AND ONLINE MEDIA. |
| FORM 990, PAGE 2, PART III, LINE 4B | MUSEUM - THE MUSEUM FUNCTION ENCOMPASSES THE COLLECTING, STORAGE, CARE AND DISPLAY OF HISTORICAL OBJECTS AND ARTIFACTS THAT RELATE TO THE HISTORY OF MANCHESTER. THE ORGANIZATION DISPLAYS A SELECTION OF THESE MATERIALS IN THE MILLYARD MUSEUM AND IN THE RESEARCH CENTER, AND OTHERWISE STORES THE OBJECTS AND ARTIFACTS. THE STORED ITEMS ARE AVAILABLE TO THE GENERAL PUBLIC FOR STUDY PURPOSES, AND ARE ALSO MADE AVAILABLE FOR LOAN TO OTHER MUSEUMS. THE ASSOCIATION OCCASIONALLY BORROWS HISTORICAL OBJECTS AND ARTIFACTS FROM OTHER ORGANIZATIONS AND INDIVIDUALS FOR EDUCATIONAL PURPOSES, INCLUDING FOR PUBLIC DISPLAY. LIBRARY - THIS FUNCTION ENCOMPASSES THE COLLECTING, STORAGE, CARE AND DISPLAY OF HISTORICAL DOCUMENTS, PHOTOGRAPHS, BOOKS AND EPHEMERA THAT RELATE TO THE HISTORY OF MANCHESTER. THE ORGANIZATION DISPLAYS A SELECTION OF THESE MATERIALS IN THE MILLYARD MUSEUM, AND OTHERWISE STORES THE ITEMS. THE STORED ITEMS ARE AVAILABLE TO THE GENERAL PUBLIC FOR STUDY PURPOSES, AND ARE ALSO MADE AVAILABLE FOR LOAN TO OTHER MUSEUMS. THE ASSOCIATION OCCASIONALLY BORROWS HISTORICAL MATERIALS FROM OTHER ORGANIZATIONS AND INDIVIDUALS FOR EDUCATIONAL PURPOSES, INCLUDING FOR PUBLIC DISPLAY. |
| FORM 990, PAGE 6, PART VI, LINE 4 | THE MHA BY-LAWS WERE LAST AMENDED ON APRIL 22, 2015. THE GOVERNANCE COMMITTEE HAS SPENT EIGHT MONTHS REVIEWING THEM AND MADE RECOMMENDATIONS WHICH WERE APPROVED BY THE BOARD OF TRUSTEES ON FEBRUARY 15, 2023. MOST OF THE REVISIONS DEAL WITH GRAMMAR AND CONTEMPORARY LANGUAGE. HERE IS A SUMMARY OF MAJOR CHANGES: ARTICLE III - BOARD OF TRUSTEES SECTION 1 GIVES THE BOARD POWER TO HIRE EMPLOYEES. THE GOVERNANCE COMMITTEE FELT THIS SHOULD BE THE EXECUTIVE DIRECTOR'S RESPONSIBILITY, NOT THE BOARD'S. SECTION 4 DEALS WITH TRUSTEES EMERITUS. UNTIL NOW THEY HAVE BEEN ENTITLED TO A VOTE BUT DID NOT COUNT TOWARDS A QUORUM. THE REVISION MEANS THEY WILL NOT HAVE A VOTE OR BE COUNTED TOWARDS A QUORUM. SECTION 7 DEALS WITH TERMS OF OFFICE. TRUSTEES MAY SERVE TWO CONSECUTIVE FOUR-YEAR TERMS. THE TREASURER CAN SERVE IN THAT POSITION UNRESTRICTED BY TRUSTEE TERM LIMITS AND THE REVISION EXTENDS THAT TO ALL FOUR OFFICERS. ARTICLE IV - COMMITTEES OF THE BOARD SECTION 4 LISTS STANDING COMMITTEES BUT OMITS THE FACILITIES COMMITTEE; THE REVISION INCLUDES IT. EDUCATION/PROGRAM WAS ALSO LISTED AS A STANDING COMMITTEE BUT REVISION REMOVES THAT, AS THE RESPONSIBILITIES OUTLINED ARE STAFF FUNCTIONS. ARTICLE V - BOARD OFFICERS SECTION 9 OUTLINES THE DUTIES OF THE TREASURER. MUCH OF THE LANGUAGE IN THIS SECTION IS CURRENTLY PERFORMED AS A STAFF FUNCTION SO THE REVISION REFLECTS ACTUAL PRACTICE. ARTICLE VIII - CONTRACTS, CHECKS, AND NOTES SECTION 3 LIMITED THE DOLLAR AMOUNT OF CHECKS THAT CAN BE SIGNED BY THE EXECUTIVE DIRECTOR. THE REVISION PROPOSES RAISING THE LIMIT FROM 5,000 TO 7,500 TO BETTER REFLECT CURRENT BUSINESS NEEDS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ASSOCIATION IS MADE UP OF ONE CLASS OF MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ASSOCIATION MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE THE ASSOCIATION'S BY-LAWS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | DECISIONS ARE SUBJECT TO APPROVAL OF MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS EXAMINED FOR ACCURACY BY MEMBERS OF THE STANDING AUDIT COMMITTEE, WHICH MAY SUGGEST CHANGES. THE REVISED DOCUMENT IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES FOR FINAL APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF TRUSTEES AND KEY EMPLOYEES ARE ADVISED OF THE CONFLICT OF INTEREST POLICY UPON ASSUMING THEIR POSITION WITH THE ASSOCIATION. THEY ARE REQUIRED TO SIGN A WRITTEN ACKNOWLEDGEMENT THAT THEY ABIDE BY THIS POLICY. THIS DOCUMENT IS KEPT ON FILE. ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE BOARD, OR KEY EMPLOYEE OF THE ASSOCIATION, IS REQUIRED TO BE DISCLOSED IN WRITING TO THE BOARD OF TRUSTEES AND MADE A MATTER OF RECORD. IF A CONFLICT OF INTEREST ARISES, THE BOARD OF TRUSTEES TAKES APPROPRIATE STEPS, IN COMPLIANCE WITH NEW HAMPSHIRE LAW, UNDER RSA 7:19. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ASSOCIATION KEEPS ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AT THE MILLYARD MUSEUM, 200 BEDFORD STREET, AND MAKES THEM AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TO INTERESTED PARTIES. |
| FORM 990, PART XI, LINE 9 | CHANGE IN BENEFICIAL INTEREST IN TRUST 141,880 ASC 842 ADJUSTMENT -795 TOTAL 141,085 |
| Software ID: | |
| Software Version: |