Civic Intelligence

New Hampshire Lakes Association Inc

EIN 22-2668396 • 501(c)3 • Concord, NH

Profile

To protect New Hampshire lakes and their watersheds through education and advocacy.

17 Chenell Drive No 1Concord, NH 03301

www.nhlakes.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

5.3%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$135,809

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

61st percentile

7.8%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$792,004

Up $7,320 (+0.9%) from 2023

Liabilities

Down

$345,250

Down $22,377 (-6.1%) from 2023

Net Assets

Up

$446,754

Up $29,697 (+7.1%) from 2023

Revenue

Up

$1,751,882

Up $298,845 (+21%) from 2023

Expenses

Up

$1,659,031

Up $130,955 (+8.6%) from 2023

Net Income

Up

$92,851

Up $167,890 (+224%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2012: $353,730Liabilities 2012: $31,060Net Assets 2012: $322,6702012Assets 2013: $303,765Liabilities 2013: $37,449Net Assets 2013: $266,3162013Assets 2014: $129,410Liabilities 2014: $151,705Net Assets 2014: -$22,2952014Assets 2015: $126,697Liabilities 2015: $145,926Net Assets 2015: -$19,2292015Assets 2016: $197,310Liabilities 2016: $197,747Net Assets 2016: -$4372016Assets 2017: $184,278Liabilities 2017: $157,396Net Assets 2017: $26,8822017Assets 2018: $672,504Liabilities 2018: $138,145Net Assets 2018: $534,3592018Assets 2019: $630,827Liabilities 2019: $116,358Net Assets 2019: $514,4692019Assets 2020: $457,574Liabilities 2020: $88,989Net Assets 2020: $368,5852020Assets 2021: $652,702Liabilities 2021: $258,559Net Assets 2021: $394,1432021Assets 2022: $642,786Liabilities 2022: $150,690Net Assets 2022: $492,0962022Assets 2023: $784,684Liabilities 2023: $367,627Net Assets 2023: $417,0572023Assets 2025: $792,004Liabilities 2025: $345,250Net Assets 2025: $446,7542025

Highlighted filing

2025

Assets$792,004
Liabilities$345,250
Net Assets$446,754

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $805,3112012Expenses 2013: $880,9392013Revenue 2014: $838,853Expenses 2014: $833,956Net Income 2014: $4,8972014Revenue 2015: $776,011Expenses 2015: $772,945Net Income 2015: $3,0662015Revenue 2016: $753,341Expenses 2016: $734,519Net Income 2016: $18,8222016Revenue 2017: $865,901Expenses 2017: $838,582Net Income 2017: $27,3192017Revenue 2018: $1,466,560Expenses 2018: $959,083Net Income 2018: $507,4772018Revenue 2019: $1,095,499Expenses 2019: $1,110,554Net Income 2019: -$15,0552019Revenue 2020: $1,043,839Expenses 2020: $1,194,558Net Income 2020: -$150,7192020Revenue 2021: $1,324,915Expenses 2021: $1,299,357Net Income 2021: $25,5582021Revenue 2022: $1,504,322Expenses 2022: $1,406,369Net Income 2022: $97,9532022Revenue 2023: $1,453,037Expenses 2023: $1,528,076Net Income 2023: -$75,0392023Revenue 2025: $1,751,882Expenses 2025: $1,659,031Net Income 2025: $92,8512025

Highlighted filing

2025

Revenue$1,751,882
Expenses$1,659,031
Net Income$92,851

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.35$0.45$1.75$1.66$0.09
2023Summary only. Only limited summary data is available for this year.$0.78$0.37$0.42$1.45$1.53$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.15$0.49$1.50$1.41$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.26$0.39$1.32$1.30$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.09$0.37$1.04$1.19$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.12$0.51$1.10$1.11$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.14$0.53$1.47$0.96$0.51
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.16$0.03$0.87$0.84$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.00$0.75$0.73$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.15$0.02$0.78$0.77$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.15$0.02$0.84$0.83$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.04$0.27$0.88
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.32$0.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$1,751,882
Mission and Program Overview

Mission

Our mission is to keep New Hampshires lakes clean and healthy, now and in the future. We work with partners, promote clean water policies and responsible use, and inspire the public to care for our lakes.

To restore and preserve the health of new hampshire's lakes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$509,908$615,619▲ $105,711
Intangible Assets$14,560$22,863▲ $8,303
Prepaid Expenses and Deferred Charges$10,539$9,944▼ $595
Inventories for Sale or Use$3,359$6,310▲ $2,951
Land, Buildings, and Equipment, Net$10,016$6,196▼ $3,820
Accounts Receivable$15,632$2,050▼ $13,582
Total Assets$734,539$792,004▲ $57,465
Other Assets Total$170,525$129,022▼ $41,503
Liabilities
Other Liabilities$173,077$132,587▼ $40,490
Deferred Revenue$136,242$129,658▼ $6,584
Accounts Payable and Accrued Expenses$71,317$83,005▲ $11,688
Total Liabilities$380,636$345,250▼ $35,386
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$294,731$394,149▲ $99,418
Net Assets With Donor Restrictions$59,172$52,605▼ $6,567
Total Net Assets Fund Balance$353,903$446,754▲ $92,851
Total Liabilities and Net Assets / Fund Balance$734,539$792,004▲ $57,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,196$77,204$83,400
Leasehold Improvements$0$1,947$1,947
Other Assets Org$129,022--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea LamoreauxPresidentFT$120,992$14,817$135,809

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$747,057
Program Service Revenue
$992,040
Investment Income
$12,785
Other Revenue
$0
Change in Net Assets
$92,851

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,751,882
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,751,882
Total Revenue per Form 990
$1,751,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,332,516
Other Expenses$326,515
Total Fundraising Expense$119,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$865,984$128,778$25,203$1,019,965
Current Officers, Directors, Trustees, and Key Employees$103,658$15,360$3,006$122,024
Office Expenses$32,537$10,717$68,980$112,234
Payroll Taxes$46,322$44,967-$91,289
Other Employee Benefits$18,124$66,437$260$84,821
Occupancy$58,944$11,266$3,332$73,542
Fees for Services Accounting$7,722$15,649$7,911$31,282
Fees for Services Other$7,398$14,994$7,580$29,972
Information Technology$18,831$3,276$671$22,778
Pension Plan Contributions$139$14,278-$14,417
Advertising$11,440$333$1,116$12,889
Travel$11,261$124$11$11,396
Depreciation Depletion$6,510$1,848$440$8,798
Insurance$5,536$1,444$344$7,324
Conferences and Meetings$3,823$1,139$303$5,265
Other Expenses$2,117$508$48$2,673
Total Functional Expenses$1,200,346$339,480$119,205$1,659,031

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,659,031
Total Expenses per Audited Statements$1,659,031
Total Expenses per Form 990$1,659,031
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$132,587
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The finance committee began taking minutes january 2025.

Form 990, Part VI, Section B, Line 11B

Each member of the board of directors receives a copy of the form 990 prior to the submission of the form to the internal revenue service. The 990 is reviewed and questions resulting from the review are addressed promptly and answered prior to submission.

Form 990, Part VI, Section B, Line 12C

Immediately following their appointment to the board, all new, incoming directors disclose their conflicts of interest, if any, by signing a conflict of interest disclosure form. At its winter meeting, each board member updates and signs a conflict of interest disclosure form.

Form 990, Part VI, Section B, Line 15

The board utilizes compensation data gathered by the new hampshire center for non-profits to determine compensation for the president.

Form 990, Part VI, Section C, Line 19

The financial statements of nh lakes are available at www.nhlakes.org, www.guidestar.org and upon request at [email protected] or by calling (603) 226-0299.

Filing and Contact Details

Filer

Filer Name
New Hampshire Lakes Association Inc
EIN
22-2668396
Phone
6032260299
Address
17 CHENELL DRIVE NO 1, CONCORD, NH 03301
Doing Business As
Nh Lakes

Signing Officer

Name
Andrea Lamoreaux
Title
President
Phone
6032260299
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Lamoreaux
Formed
1992
Legal Domicile
Nh
Voting Board Members
16
Independent Board Members
16
Employees
284
Volunteers
574

Preparer

Firm
Nathan Wechsler & Co Pa
Address
70 COMMERCIAL STREET, CONCORD, NH 03301
Preparer
Oreste J Mosca
Phone
6034482650
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from the prior year.

Financial Statement Notes

PART X, LINE 2:

Nh lakes is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Nh lakes is also exempt from state income taxes by virtue of its ongoing exemption from federal income taxes. Accordingly, no provision for income taxes has been recorded in the accompanying financial statements. Nh lakes adopted the provision of fasb asc 740, accounting for uncertainty in income taxes. Accordingly, management evaluated nh lakes' tax positions and concluded nh lakes had maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment or disclosure in the financial statements. With few exceptions, nh lakes is no longer subject to income tax examinations by the u.s. Federal or state tax authorities for years before 2022.

Raw XML AppendixShowing 400 of 558 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/MissionDesc0TO RESTORE AND PRESERVE THE HEALTH OF NEW HAMPSHIRE'S LAKES.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt011266
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IRS990/OfficeExpensesGrp/FundraisingAmt068980
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IRS990/OfficeExpensesGrp/ProgramServicesAmt032537
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt084821
IRS990/OtherExpensesGrp/Desc0CREDIT LOSS EXPENSE
IRS990/OtherExpensesGrp/Desc1VOLUNTEER RECOGNITION
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1508
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IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONSERVATION: NH LAKES ADMINISTERS A NUMBER OF PROGRAMS, THE LARGEST OF WHICH IS THE LAKE HOST PROGRAM (LH). LH IS AN EDUCATIONAL AND COURTESY BOAT INSPECTION PROGRAM ADMINISTERED BY NH LAKES IN COOPERATION WITH LOCAL GROUPS TO PREVENT THE SPREAD OF AQUATIC INVASIVE SPECIES. NH LAKES HIRES APPROXIMATELY 270 SEASONAL LAKES HOSTS WHO WORK ALONGSIDE 284 VOLUNTEERS AT APPROXIMATELY 100 OF THE MOST HIGHLY-USED PUBLIC BOAT RAMPS IN THE STATE. THE NH LAKES LAKE-FRIENDLY LIVING PROGRAM ENGAGES PROPERTY OWNERS STATEWIDE TO ADOPT LAKE-FRIENDLY LIVING. PROPERTY OWNERS WORK TO IMPLEMENT RECOMMENDATIONS TO EARN THE COVETED LAKESMART AWARD.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0835714
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL OUTREACH: EVERY YEAR, NH LAKES HOSTS LAKES CONGRESS, AN EDUCATION, TRAINING, AND NETWORKING EVENT. LAKES CONGRESS PROVIDES A UNIQUE OPPORTUNITY FOR 300 OR MORE LAKE AND OTHER NATURAL RESOURCE STEWARDS, LAKE MANAGERS, BUSINESS LEADERS, AND MUNICIPAL AND POLITICAL LEADERS TO COME TOGETHER TO NETWORK AND LEARN. AT LAKES CONGRESS, ATTENDEES GAIN KNOWLEDGE AND SKILLS TO EDUCATE, ADVOCATE, AND ORGANIZE TO RESTORE AND PRESERVE THE HEALTH OF NEW HAMPSHIRE'S 1,000 LAKES AND PONDS. NH LAKES ALSO PRESENTS A SERIES OF POPULAR WEBINARS.
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IRS990/PYTotalRevenueAmt01480534
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01323536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07492958
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012785
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05461
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0650
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