Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Portsmouth Historical Society
EIN 02-0240383 • 501(c)3 • Portsmouth, NH
Profile
To champion the history, arts and culture of the portsmouth region through exhibitions, publications, public programs and youth education presented in the galleries of discover portsmouth, the landmark john paul jones house and garden, and the public schools.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 10.3% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$3,039,664
Down $198,335 (-6.1%) from 2023
Liabilities
Up$56,946
Up $24,289 (+74%) from 2023
Net Assets
Down$2,982,718
Down $222,624 (-6.9%) from 2023
Revenue
Up$800,725
Up $121,556 (+18%) from 2023
Expenses
Up$906,476
Up $48,104 (+5.6%) from 2023
Net Income
Up-$105,751
Up $73,452 (+41%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $3,039,664
- Liabilities
- $56,946
- Net assets
- $2,982,718
- Revenue
- $800,725
- Expenses
- $906,476
- Net income
- -$105,751
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $800,725
Mission and Program Overview
Mission
To provide a central city location where, in cooperation with other groups, we can introduce, interpret, and stimulate the study of portsmouth history. Activities include collecting, preserving, and interpreting examples of the material and social culture of portsmouth, presenting programs and exhibits, and operating a historic house museum and visitor center that serves as a gateway to portsmouth.
The Portsmouth Historical Society's museums and programs connect the community to our past, present and future through collections, interpretation, education and preservation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,328,767 | $2,291,638 | ▼ $37,129 |
| Savings and Temporary Cash Investments | - | $651,032 | - |
| Cash and Non-Interest-Bearing Accounts | $889,093 | $83,730 | ▼ $805,363 |
| Inventories for Sale or Use | $13,730 | $10,736 | ▼ $2,994 |
| Accounts Receivable | $3,896 | - | - |
| Investments in Publicly Traded Securities | $1,346 | $1,723 | ▲ $377 |
| Prepaid Expenses and Deferred Charges | - | $805 | - |
| Total Assets | $3,237,999 | $3,039,664 | ▼ $198,335 |
| Other Assets Total | $1,167 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $29,218 | $20,420 | ▼ $8,798 |
| Other Liabilities | - | $20,108 | - |
| Deferred Revenue | $3,439 | $15,400 | ▲ $11,961 |
| Unsecured Notes Loans Payable | - | $1,018 | - |
| Total Liabilities | $32,657 | $56,946 | ▲ $24,289 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,867,177 | $1,855,463 | ▼ $11,714 |
| Net Assets Without Donor Restrictions | $1,338,165 | $1,127,255 | ▼ $210,910 |
| Total Net Assets Fund Balance | $3,205,342 | $2,982,718 | ▼ $222,624 |
| Total Liabilities and Net Assets / Fund Balance | $3,237,999 | $3,039,664 | ▼ $198,335 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,613,557 | $989,156 | $2,602,713 |
| Land | $529,700 | - | $529,700 |
| Leasehold Improvements | $147,644 | $0 | $147,644 |
| Equipment | $737 | $6,121 | $6,858 |
| Other Land Buildings | $0 | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Emma Stratton | Executive Director | FT | $82,555 | $82,555 |
Board Members and Trustees
| Name | Title |
|---|---|
| Nancy Pearson | President |
| Peter Michaud | Vice President |
| Charles Doleac | Board Member |
| Ellen Fineberg | Board Member |
| Kerry Vautrot | Board Member |
| Laura Calhoun | Board Member |
| Linda Ceruzzi | Board Member |
| Ann Hartman | Board Member eff Jan 2024 |
| Elissa von Letkemann | Board Member eff Jan 2024 |
| Julia Phelps | Board Member eff Jan 2024 |
| Martha Clark | Emeritus Board Member |
| Ken Goldman | Secretary eff Jan 2024 |
| Michaela Neiro | Secretary end Jan 2024 |
| Pamela Yonkin | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $492,341
- Program Service Revenue
- $196,529
- Investment Income
- $28,545
- Other Revenue
- $83,310
- All Other Contributions
- $397,446
- Change in Net Assets
- $-105,751
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $539,697 |
| Other Expenses | $366,779 |
| Total Fundraising Expense | $77,615 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $358,611 | $9,125 | $40,476 | $408,212 |
| Occupancy | $0 | $115,746 | $0 | $115,746 |
| Current Officers, Directors, Trustees, and Key Employees | $27,518 | $27,518 | $27,519 | $82,555 |
| Depreciation Depletion | $69,688 | $0 | $0 | $69,688 |
| Payroll Taxes | $0 | $37,758 | - | $37,758 |
| Fees for Services Legal | $6,992 | $29,243 | $0 | $36,235 |
| Insurance | $0 | $27,568 | $0 | $27,568 |
| Other Expenses | $25,240 | $1,751 | $0 | $26,991 |
| Office Expenses | $0 | $18,524 | $1,466 | $19,990 |
| Information Technology | $4,357 | $9,813 | $0 | $14,170 |
| Other Employee Benefits | $0 | $11,172 | - | $11,172 |
| Advertising | $8,158 | $0 | $0 | $8,158 |
| Fees for Services Accounting | $0 | $4,274 | $0 | $4,274 |
| Travel | $845 | $1,710 | $297 | $2,852 |
| All Other Expenses | $0 | $259 | $0 | $259 |
| Total Functional Expenses | $534,400 | $294,461 | $77,615 | $906,476 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Other Liabilities | $11,074 |
| Health Insurance Funding | $7,809 |
| Security Deposit Payable | $1,225 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“Portsmouth Historical Society's bylaws were last amended in 2018. The Governance Committee recently embarked on an effort to update the bylaws in keeping with current best practices. All edits are based on templates from other non-profits, including the NH Center for Nonprofits. The following revisions were proposed by the Governance Committee and approved by the Board at their March 2024 meeting. Article 1-3: All new text Article 4: Condensed text Article 5: Condensed text, reduced total number of Trustees, limited Trustee terms from three three-year terms to two three-year terms clarified vacancies, and added a section on resignation and removal Article 6: Moved some Treasurer responsibilities to Finance Committee Article 7: Added sections on quorum and actions outside meetings Article 8: Listed current standing committees and empowered Executive Committee to bind organization”
Form 990, Part VI, Section A, Line 6
“The organization has members who support the organization.”
Form 990, Part VI, Section A, Line 7A
“The organization's members may elect members of the board of directors.”
Form 990, Part VI, Section A, Line 7B
“Certain decisions of the governing body are subject to approval by members.”
Form 990, Part VI, Section B, Line 11B
“The entire board receives a copy of IRS form 990 by email prior to filing.”
Form 990, Part VI, Section B, Line 12C
“At the annual board meeting that serves as board orientation for new members, all board members are given a conflict of interest policy to sign or update. If a conflict of interest issue arises, it is handled by the executive committee in an appropriate fashion. Whenever any such individual, or any family member of such an individual, has a financial interest in a matter that comes before the individual for consideration, the individual shall disclose such interest, and shall take no part in the consideration or action on the matter.”
Form 990, Part VI, Section B, Line 15
“The organization's board of directors use local compensation surveys and review similar organization's compensation policies to determine an appropriate salary range for the Executive Director.”
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.”
Filing and Contact Details
Filer
- Filer Name
- Portsmouth Historical Society
- EIN
- 02-0240383
- Phone
- 6034368433
- Address
- 10 Middle Street, Portsmouth, NH 03801
Signing Officer
- Name
- Nancy Pearson
- Title
- President
- Phone
- 6034368433
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Nancy Pearson
- Formed
- 1917
- Legal Domicile
- Nh
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 17
- Volunteers
- 50
Preparer
- Firm
- Lifeboat Accounting PLLC
- Address
- PO Box 146, Springfield, NH 03284
- Preparer
- Amity Ollis
- Phone
- 6033048676
Supplemental Narrative
Financial Statement Notes
Schedule D, Part III, Line 4
“The organization's collections consist of historical buildings and other historical items. The items are held for exhibition to the public and to maintain for future generations.”
Schedule D, Part X, Line 2
“The organization's financial statements do not include any footnotes regarding FIN48.”
Raw XML AppendixShowing 400 of 658 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | Education Programs The Portsmouth Historical Society offers a wide range of educational programs designed to connect learners of all ages with local history through hands-on, inquiry-based experiences. In 2024, the Society expanded its offerings to include a monthly homeschool program in response to strong community demand. These programs emphasize critical thinking, curiosity, and engagement with primary sources, helping students explore how history shapes our present and future. Alongside school and group visits, walking tours, and special programs for families, this educational expansion has resulted in significant growth in participation and deepened connections to the organization's mission of inspiring lifelong learning through history. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Emeritus Board Member |
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| IRS990/MissionDesc | 0 | The Portsmouth Historical Society's museums and programs connect the community to our past, present and future through collections, interpretation, education and preservation. |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Programming Sales and Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Musuem Shop |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Historic Preservation Initiatives Historic preservation and advocacy are central to the Society's mission and strategic priorities. Through programs such as the Portsmouth Advocates Plaque Program, the organization recognizes historically and architecturally significant buildings while educating the public about the importance of preservation. These initiatives also include lectures, public forums, and collaborations with local and state partners to advance preservation awareness and policy. As part of the Society's new strategic plan, these efforts continue to strengthen community stewardship of Portsmouth's built environment and its shared history. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 434837 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 204566 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Exhibitions and Community Engagement The Society's exhibitions and related community programs connect Portsmouth's past to the present through art, culture, and storytelling. Each season features rotating exhibitions that highlight diverse voices and perspectives, often in partnership with local artists, cultural organizations, and guest curators. These exhibitions serve as a catalyst for dialogue and civic engagement, encouraging residents and visitors alike to see history as a living, evolving story. Through exhibition-related programs, lectures, and public events, the Society fosters community connection and celebrates the richness of Portsmouth's heritage. |
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| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 12057 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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