Saint-Gaudens Memorial

Tax-deductible

Cornish, NH501(c)(3)EIN 02-0223438Revenue $632K in FY2024

On file with the IRSsgnhs.org139 Saint Gaudens Rd, 03745-4232 · Cornish, NHTax-exempt since Mar 1947Supporting organization — 509(a)(3)

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The Saint-Gaudens Memorial promotes the living legacy of the great american sculptor augustus Saint-Gaudens(1848-1907). IT partners with the Saint-Gaudens historical park, cornish,NH, to enhance appreciation of the arts through exhibitions,concerts,fellowships and public programs

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $48K a year · 9% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 20.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $107K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$559K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 31 voting members
Concern: none of 31 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$632K
+20% vs prior year
Spent
$540K
To programs
76%
Net assets
$3.5M
By yearFY2020–FY2024
Revenue
$632K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$567K
FY2021$420K
FY2022$622K
FY2023$526K
FY2024$632K
Expenses
$540K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$451K
FY2021$431K
FY2022$572K
FY2023$534K
FY2024$540K
Net assets
$3.5M
FY2024▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$3.0M
FY2022$2.5M
FY2023$2.9M
FY2024$3.5M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1947.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $408K Management & general 22% · $119K Fundraising 2% · $13K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

31 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ex-Officio
$64,393Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2021FY2020
Lisa a Niven$64,393$61,931$57,000$57,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes sculptor Augustus Saint-Gaudens' legacy through arts programs and exhibitions.

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Provided by the organization

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3 programs · $299K · in their own filed words · FY2024
01

Cooperative management agreement with the national park service in order to be able to do joint projects together.

$213Kprogram expense
02

Music Program

Concerts on the grounds of saint-gaudens national historical park where people attend the concerts and exhibits

$47Kprogram expense
03

Executive director search

$39Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$107K
Grants paid · 11 grants · $70K · 2021–2024
Unitemized GrantFY2024$15,500
Unitemized GrantFY2024$3,290
Unitemized GrantFY2024$1,250
Unitemized GrantFY2023$15,000
Unitemized GrantFY2023$2,314
Unitemized GrantFY2023$1,250
Unitemized GrantFY2022$14,500
Unitemized GrantFY2022$1,000
Unitemized GrantFY2022$650
Unitemized GrantFY2021$14,000
Unitemized GrantFY2021$1,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$632K
Ln 12
Gifts and grantsLn 1h$493K
Investment incomeLn 3$125K
Other incomeLn 4–11$14K
Money outPt IX
$540K
Ln 25
Programscol B$408K
Managementcol C$119K
Fundraisingcol D$13K
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$918K
Total assetsLn 16$4.1M
LiabilitiesLn 26$559K
PeoplePt VI, VII
31
listed · VII A
PaidVII A1
Voting boardVI 1a31
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$493K
Investment incomeLn 3$125K
Other incomeLn 4–11$14K
Gains on assetsLn 7$78K
Total revenueLn 12$632K
Assets in detailPt X, end of year
CashLn 1$918K
Cash and savings togetherLn 1–2$918K
InvestmentsLn 11–13$3.1M
Land, buildings, equipmentLn 10c$72K
Total assetsLn 16$4.1M
LiabilitiesLn 26$559K
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$235K$918K
InvestmentsLn 11–13$2.8M$3.1M
Land, buildings, equipmentLn 10c$72K$72K
Total assetsLn 16$3.2M$4.1M
LiabilitiesLn 26$224K$559K
Net assetsLn 32$2.9M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Grants to domestic individualsLn 2$17K$17K
Other salaries and wagesLn 7$64K$52K$13K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$6K$6K
Office expensesLn 13$4K$4K
OccupancyLn 16$9K$9K
Conferences, conventions and meetingsLn 19$5K$5K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$317K$317K
All other expensesLn 24e$105K$71K$34K
Total functional expensesLn 25$540K$408K$119K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $632K$540K$91K$3.5M 990 PDF
FY2023 $526K$534K−$8K$2.9M 990 PDF
FY2022 $622K$572K$50K$2.5M 990 PDF
FY2021 $420K$431K−$11K$3.0M 990 PDF
FY2020 $567K$451K$115K$2.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $631,701 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $412,527$492,873
I-9 Program service revenue$0
I-10 Investment incomePrior year $109,934$125,235
I-11 Other revenuePrior year $3,316$13,593
I-12 Total revenuePrior year $525,777$631,701
I-13 Grants and similar amounts paidPrior year $20,564$20,040
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $66,938$69,644
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $446,756$450,744
I-18 Total expensesPrior year $534,258$540,428
I-19 Revenue less expensesPrior year −$8,481$91,273
Part VI · Governance 0 of 31 board members independent, no flags
VI-1a Voting members of the governing body31
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $631,701 across 7 lines filed
VIII-1f All other contributions, gifts and grants$492,873
VIII-1h Total contributions, gifts and grants$492,873
VIII-3 Investment incomeRelated to mission $46,769$46,769
VIII-7 Net gain or loss on sales of assetsRelated to mission $78,466$78,466
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13,593$13,593
VIII-12 Total revenueRelated to mission $138,828 · Unrelated business $0 · Excluded from tax $0$631,701
Part IX · Statement of functional expenses $540,428 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $2,550$2,550
IX-2 Grants to domestic individualsPrograms $17,490$17,490
IX-7 Other salaries and wagesManagement $51,514 · Fundraising $12,879$64,393
IX-10 Payroll taxesManagement $5,251$5,251
IX-11c Accounting feesManagement $5,750$5,750
IX-13 Office expensesManagement $3,924$3,924
IX-16 OccupancyManagement $8,725$8,725
IX-19 Conferences, conventions and meetingsManagement $5,348$5,348
IX-23 InsuranceManagement $4,310$4,310
IX-24 Other expenses (24a–d)Programs $317,339$317,339
IX-24e All other expensesPrograms $70,989 · Management $34,359$105,348
IX-25 Total functional expensesPrograms $408,368 · Management $119,181 · Fundraising $12,879$540,428
Part X · Balance sheet $4,083,560 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $234,719$918,063
X-9 Prepaid expenses and deferred chargesStart of year $2,500$2,049
X-10c Land, buildings and equipment, netStart of year $71,823$71,823
X-12 Other securitiesStart of year $2,848,297$3,091,625
X-16 Total assetsStart of year $3,157,339$4,083,560
X-17 Accounts payable and accrued expensesStart of year $5,275$5,825
X-25 Other liabilitiesStart of year $218,916$553,111
X-26 Total liabilitiesStart of year $224,191$558,936
X-27 Net assets without donor restrictionsStart of year $2,654,823$3,182,109
X-28 Net assets with donor restrictionsStart of year $278,325$342,515
X-32 Total net assets or fund balancesStart of year $2,933,148$3,524,624
X-33 Total liabilities and net assetsStart of year $3,157,339$4,083,560
Part XI · Reconciliation of net assets $3,524,624 net assets at year end
XI-1 Total revenue$631,701
XI-2 Total expenses$540,428
XI-3 Revenue less expenses$91,273
XI-4 Net assets at start of year$2,933,148
XI-5 Net unrealized gains (losses) on investments$500,203
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,524,624

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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