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 |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 617,070 | 476,803 | 279,379 | 260,474 | 261,820 | 1,895,546 |
| 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 | 119,595 | 966,873 | 1,049,311 | 993,025 | 995,418 | 4,124,222 |
| 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 | 736,665 | 1,443,676 | 1,328,690 | 1,253,499 | 1,257,238 | 6,019,768 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 1,455 | 2,180 | 2,140 | 3,460 | 13,270 | 22,505 |
| 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.. | 1,455 | 2,180 | 2,140 | 3,460 | 13,270 | 22,505 |
| 8 | Public support. (Subtract line 7c from line 6.) | 5,997,263 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 736,665 | 1,443,676 | 1,328,690 | 1,253,499 | 1,257,238 | 6,019,768 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 48,315 | 75,224 | 69,244 | 85,754 | 93,310 | 371,847 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 48,315 | 75,224 | 69,244 | 85,754 | 93,310 | 371,847 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 13,304 | 13,304 | ||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 23,355 | 23,355 | ||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 784,980 | 1,518,900 | 1,397,934 | 1,352,557 | 1,373,903 | 6,428,274 |
| 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 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12, Explanation of Other Income: | Insurance claims - 2024 Amount: $ 23,355. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, line 2 | On August 16, 2024, the League of New Hampshrie Craftsmen (the "League") entered into an agreement to assume ownership of the Concord Fine Craft Retail Gallery, a previously separate and unrelated entity. The League of NH Craftsmen Concord Fine Craft Gallery, located in the State's capital of Concord, New Hampshire, showcases a diverse collection of traditional and contemporary fine craft. The Gallery features exquisite handmade crafts created by talented artisans, offering a unique blend of both traditional and contemporary craftsmanship. Visitors can explore a wide range of craft, including ceramics, handblown glass, jewelry, prints, textiles, woodwork and more, all created with precision and artistry. |
| Form 990, Part III, line 3 | After 15 wonderful years, the Nashua Fine Arts Gallery website is closed as of December 31, 2024, and the in-person gallery closed on January 5, 2025. While this particular location and service-area for the Organization has closed, the Organization will continue to support artists through the League Gallery network and at the Annual Craftsmen's Fair. |
| Form 990, Part VI, Section A, line 4 | The Organization's bylaws were amended in February 2025 in the following significant ways: 1. The amended bylaws state that the total number of Directors at any one time shall be not fewer than five (5) nor more than twelve (12). The previous bylaws stated that the total number of Directors at any one time shall be not fewer than five (5) nor more than nineteen (19). 2. The amended bylaws state the Organization's officers shall serve for terms of two (2) years. The previous bylaws stated that officers shall serve for a term of one (1) year. |
| Form 990, Part VI, Section A, line 6 | The membership of the Organization shall consist of the juried artists and supporting members. |
| Form 990, Part VI, Section A, line 7a | The membership of the Organization shall consist of the juried artists and supporting members, and the elected members of the Board of Directors are either juried or supporting members; a Director's terms begin upon annual election by membership. Appointments to fill vacancies do not constitute a term. The Board of Directors elect the Board's Officers and determines who to hire or release as the Organization's Executive Director. Aside from non-Director members who may serve on nominating or executive committees (who may provide input but who may not vote), non-Director members do not influence Officer or Exectuve appointments. |
| Form 990, Part VI, Section A, line 7b | The membership of the Organization shall consist of the juried artists and supporting members, and the elected members of the Board of Directors are either juried or supporting members. Non-Director members cannot vote directly on Board governance or operational decisions. However, non-Director members may serve on and provide input through the Organization's various committees, including its Finance Committee, Education Committee, Events Committee, Advance Committee, Standards Committee, and the Juried Members Advisory Forum. Accordingly, through their ability to both elect the Board of Directors and to serve on the key operational and organizational committees, the membership of the Organization may from time-to-time influence or provide direction for the Organization's governance decisions. |
| Form 990, Part VI, Section B, line 11b | The League of New Hampshire Craftsmen's Form 990 is prepared by an indpendent public accounting firm with the assistance of the organization's financial staff. The Board of Trustees reviews Form 990 before it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The Organization's bylaws require that all board members and officers disclose any potential conflicts of interest and recuse themselves from voting on any matters where they may have a conflict of interest. Additionally, the Organization has a separate, written, complete Conflict of Interest Policy that all Board Members must comply with. Any new board members or officers are advised of this policy upon entering their duties of office. The Organization's employee handbook states that all employees are required to disclose any potential conflicts of interest. All new employees are required to sign a statement when they are hired that they have read and understand the employee handbook. The Organization's Conflict-of-Interest Policy is intended to comply with all applicable best practices and regulatory requirements, including as pertains to New Hampshire pecuniary benefit reporting obligations. The Organization's Conflict-of-Interest Policy applies to all directors, officers, members of a standing committee of the board, and all employees who can influence the actions of the League of New Hampshire Craftsmen. Each Covered Person shall receive a copy of the policy and shall sign an acknowledgement that he/she has received, understands and shall comply with this policy. Transactions between the League, Covered Persons, or other related parties may be undertaken only if all of the following are observed: 1. A material transaction is fully disclosed; 2. The related party is excluded from the discussion and approval of such transaction, but may provide information if requested to do so; 3. The Board has determined, by the affirmative vote of a 2/3 majority of all disinterested Directors, that the transaction is in the best interest of the League of NH Craftsmen. Disclosure within League of NH Craftsmen should be made to the Board Chair who shall determine whether an apparent conflict exists and is material, and who shall bring such matters, if material to the Board. The Board shall determine whether a conflict exists and is material, and in the presence of an existing material conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to the League of NH Craftsmen. The decision of the Board on these matters will rest in their sole discretion, and their concern must be the welfare of the League of NH Craftsmen and the advancement of its mission. To address questions of conflict of interest, for the protection of both the individual and the organization, each Covered Person shall submit annually a list of his/her business and charitable affiliations to the Board Chair. This list will be maintained in the corporate records of the League of NH Craftsmen, and considered a matter of public record and will be available for review upon request by the public. |
| Form 990, Part VI, Section B, line 15a | The Executive Director's compensation is set, reviewed, and approved by the board of trustees. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part VII, Director Compensation | During the period covered by this Form 990, Donna Banfield received $200 for providing a Gathering Gratitute educational demonstration and seminar at the Organization's annual crafts fair. The presentation was considered to be relevant to the Organization's annual fair and in furtherance to the Organization's overall exempt mission and charitable purpose. Additionally, the amount paid to Donna Banfield to provide this presentation was deemed to be at or below fair market value for the services provided. |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the prior year. |
| Software ID: | |
| Software Version: |