Pine Tree Society INC FY2021 filing

Tax-deductible

Bath, ME501(c)(3)Since 1936EducationEIN 01-0212442Revenue $13.7M in FY2021

On file with the IRSpinetreesociety.org149 Front Street, 04530-2672 · Bath, METax-exempt since Sep 1946Publicly supported charity — 170(b)(1)(A)(vi)

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The society's mission is to provide maine children and adults with disabilities the opportunities and the means to create better lives for themselves and their families.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$336K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
4 of 5
filings with a surplus
Average surplus $1.7M a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$336K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $50K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$855K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.7M
+80% vs prior year
Spent
$7.9M
To programs
92%
Net assets
$38.9M
By yearFY2020–FY2024
Revenue
$13.7M
FY2021▲ +80%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.6M
FY2021$13.7M
FY2022$9.9M
FY2023$10.6M
FY2024$14.1M
Expenses
$7.9M
FY2021▼ -0.6%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.0M
FY2021$7.9M
FY2022$9.4M
FY2023$10.3M
FY2024$11.6M
Net assets
$38.9M
FY2021▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$31.5M
FY2021$38.9M
FY2022$35.0M
FY2023$37.5M
FY2024$40.0M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1946.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $7.3M Management & general 3% · $236K Fundraising 5% · $432K

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

16 people listed on the 990; $336K paid to officers and key staff.

Part VII, Section A · reportable compensation
President and CEO
$189,021Pt VII · Sec A
Chief Financial Officer
$146,705Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Sullivan Noel’s $207K as President and CEO is at the 40th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sullivan Noel$207,289$207,781———
Sullivan Noel J——$198,046$189,021$191,422
Hemingway Alyssa$153,643$154,807———
Settelen John L——$142,490$146,705$123,532
Berkowitz Teresa a————$135,844

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

Empowering Maine children and adults with disabilities to build better lives.

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Provided by the organization

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2 programs · $7.3M · in their own filed words · FY2021
01

Direct Services

These programs provide services to children and adults with disabilities and to their families. Program services include pine tree camp, a year round camp and recreation center, audiology, american sign language interpreting for maine's deaf community, early learning center for children with special needs, children and adult case…

$7.1Mprogram expense
02

Public Health Education

This program supports the dissemination of resources addressing issues relating to people with disabilities including, but not limited to, a conference for PARENTS/CAREGIVERS of children with disabilities and information and referral services for individuals, family members, or professionals supporting people with disabilities.

$139Kprogram 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 · FY2025
Total grants receivedfrom 4 funders$50K
See all 4 funders →
Grants paid · 1 grant · $15K · 2022–2022
Unitemized GrantFY2022$15,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$13.7M
Ln 12
Gifts and grantsLn 1h$6.9M
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$1.4M
Money outPt IX
$7.9M
Ln 25
Programscol B$7.3M
Managementcol C$236K
Fundraisingcol D$432K
Owns and owesPt X
$38.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$39.8M
LiabilitiesLn 26$855K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.9M
Government grantsLn 1e$1.1M
Noncash giftsLn 1g$12K
Fundraising eventsLn 1c$55K
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$1.4M
Other incomeLn 4–11$489K
Gains on assetsLn 7$906K
Total revenueLn 12$13.7M
Assets in detailPt X, end of year
CashLn 1$136K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$18.3M
Land, buildings, equipmentLn 10c$6.6M
Other assetsLn 15$7.9M
Total assetsLn 16$39.8M
LiabilitiesLn 26$855K
Net assetsLn 32$38.9M
OperationsPt I, VI
EmployeesI 5158
VolunteersI 650
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 FY21End FY21
Cash and savingsLn 1–2$1.0M$1.7M
InvestmentsLn 11–13$16.6M$18.3M
Land, buildings, equipmentLn 10c$6.4M$6.6M
Total assetsLn 16$32.3M$39.8M
LiabilitiesLn 26$773K$855K
Net assetsLn 32$31.5M$38.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$375K$340K$11K$24K
Other salaries and wagesLn 7$3.8M$3.5M$117K$228K
Other employee benefitsLn 9$747K$696K$15K$36K
Payroll taxesLn 10$301K$272K$12K$17K
Legal feesLn 11b$958K$894K$27K$38K
Accounting feesLn 11c$40K$18K$22K$885
Advertising and promotionLn 12$3K$927$57$2K
Office expensesLn 13$430K$372K$14K$43K
Information technologyLn 14$131K$120K$570$11K
OccupancyLn 16$279K$262K$8K$9K
TravelLn 17$139K$133K$2K$4K
Conferences, conventions and meetingsLn 19$17K$16K$46$109
InterestLn 20$9K$9K$544
Depreciation, depletion and amortizationLn 22$390K$389K$158$1K
InsuranceLn 23$65K$59K$6K$356
Other expenses (24a–d)Ln 24$237K$218K$3K$16K
All other expensesLn 24e$24K$24K$175
Total functional expensesLn 25$7.9M$7.3M$236K$432K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $14.1M$11.6M$2.5M$40.0M 990 PDF
FY2023 $10.6M$10.3M$362K$37.5M 990 PDF
FY2022 $9.9M$9.4M$523K$35.0M 990 PDF
FY2021 Viewing $13.7M$7.9M$5.7M$38.9M 990 PDF
FY2020 $7.6M$8.0M−$380K$31.5M 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 FY2021 990 (6 parts)
Part I · Summary $13,670,017 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,281,589$6,876,322
I-9 Program service revenuePrior year $4,075,951$4,860,856
I-10 Investment incomePrior year $742,413$1,444,324
I-11 Other revenuePrior year $508,792$488,515
I-12 Total revenuePrior year $7,608,745$13,670,017
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,618,201$5,223,986
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,371,022$2,721,205
I-18 Total expensesPrior year $7,989,223$7,945,191
I-19 Revenue less expensesPrior year −$380,478$5,724,826
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $13,670,017 across 10 lines filed
Lines not itemized here account for $567,615 of total revenue; see the IRS return.
VIII-1c Fundraising events$55,265
VIII-1e Government grants$1,060,138
VIII-1f All other contributions, gifts and grants$5,760,919
VIII-1g Noncash contributions (included above)$11,591
VIII-1h Total contributions, gifts and grants$6,876,322
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,764,482$4,764,482
VIII-3 Investment incomeUnrelated business $23,690 · Excluded from tax $514,921$538,611
VIII-7 Net gain or loss on sales of assetsExcluded from tax $905,713$905,713
VIII-8 Net income from fundraising eventsExcluded from tax $17,274$17,274
VIII-12 Total revenueRelated to mission $5,332,097 · Unrelated business $23,690 · Excluded from tax $1,437,908$13,670,017
Part IX · Statement of functional expenses $7,945,191 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $339,973 · Management $11,129 · Fundraising $24,364$375,466
IX-7 Other salaries and wagesPrograms $3,455,678 · Management $116,694 · Fundraising $227,600$3,799,972
IX-9 Other employee benefitsPrograms $696,152 · Management $15,239 · Fundraising $36,029$747,420
IX-10 Payroll taxesPrograms $271,874 · Management $12,308 · Fundraising $16,946$301,128
IX-11b Legal feesPrograms $894,166 · Management $26,551 · Fundraising $37,652$958,369
IX-11c Accounting feesPrograms $17,548 · Management $21,500 · Fundraising $885$39,933
IX-12 Advertising and promotionPrograms $927 · Management $57 · Fundraising $2,026$3,010
IX-13 Office expensesPrograms $372,011 · Management $14,100 · Fundraising $43,476$429,587
IX-14 Information technologyPrograms $119,554 · Management $570 · Fundraising $10,561$130,685
IX-16 OccupancyPrograms $262,248 · Management $7,737 · Fundraising $8,975$278,960
IX-17 TravelPrograms $132,934 · Management $1,522 · Fundraising $4,463$138,919
IX-19 Conferences, conventions and meetingsPrograms $16,427 · Management $46 · Fundraising $109$16,582
IX-20 InterestPrograms $8,797 · Fundraising $544$9,341
IX-22 Depreciation, depletion and amortizationPrograms $388,552 · Management $158 · Fundraising $1,432$390,142
IX-23 InsurancePrograms $59,357 · Management $5,638 · Fundraising $356$65,351
IX-24 Other expenses (24a–d)Programs $217,600 · Management $2,713 · Fundraising $16,280$236,593
IX-24e All other expensesPrograms $23,558 · Fundraising $175$23,733
IX-25 Total functional expensesPrograms $7,277,356 · Management $235,962 · Fundraising $431,873$7,945,191
Part X · Balance sheet $39,794,390 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $64,335$136,445
X-2 Savings and temporary cash investmentsStart of year $940,125$1,589,156
X-3 Pledges and grants receivableStart of year $104,255$4,549,432
X-4 Accounts receivableStart of year $696,922$511,734
X-8 Inventories for sale or useStart of year $37,363$60,347
X-9 Prepaid expenses and deferred chargesStart of year $73,792$136,917
X-10c Land, buildings and equipment, netStart of year $6,423,908$6,550,991
X-11 Publicly traded securitiesStart of year $16,404,002$18,177,480
X-12 Other securitiesStart of year $152,672$167,291
X-15 Other assetsStart of year $7,377,860$7,914,597
X-16 Total assetsStart of year $32,275,234$39,794,390
X-17 Accounts payable and accrued expensesStart of year $672,148$854,969
X-26 Total liabilitiesStart of year $773,249$854,969
X-27 Net assets without donor restrictionsStart of year $18,610,999$20,233,209
X-28 Net assets with donor restrictionsStart of year $12,890,986$18,706,212
X-32 Total net assets or fund balancesStart of year $31,501,985$38,939,421
X-33 Total liabilities and net assetsStart of year $32,275,234$39,794,390
Part XI · Reconciliation of net assets $38,939,421 net assets at year end
XI-1 Total revenue$13,670,017
XI-2 Total expenses$7,945,191
XI-3 Revenue less expenses$5,724,826
XI-4 Net assets at start of year$31,501,985
XI-5 Net unrealized gains (losses) on investments$1,172,610
XI-9 Other changes in net assets$540,000
XI-10 Net assets at end of year$38,939,421

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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