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Viles Arboretum FY2020 filing

Tax-deductible

Augusta, ME501(c)(3)Environment EIN 01-0387300Revenue $204K in FY2020

On file with the IRSvilesarboretum.org153 Hospital St, 04330-0700 · Augusta, METax-exempt since May 1983Publicly supported charity — 170(b)(1)(A)(vi)

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To provide and promote a natural environment with a wide range of nature- based learning opportunities interconnected with/by ever-changing public and school focused programs, field trips, events and exhibits. We focus on interactive, creative and hands-on resources and teaching with a focus on combining healthy outdoor activity, community engagement and an appreciation of the role nature plays in all of our lives with the fund of learning. We believe that everyone has a natural ability to understand the nature of the world through their own eyes and by using their own intellect, and this guides everything we DO. All of this takes place on our 224 acre preserve with six miles of trails, the second longest wetland boardwalk in maine, twenty botanical collections from around the world and maine's larges publicly accessible nature inspired sculpture exhibit.

501(c)(3) charity; gifts are tax-deductible.
41¢ of each $1 spent went to programs.
$56K 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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FY2020 · 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 $68K a year · 20% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
41%
of spending
Concern: 41% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Plus $534K in investments, Pt X · Ln 11–13
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$531
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$204K
Spent
$145K
To programs
41%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$204K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$204K
FY2021$313K
FY2022$343K
FY2023$482K
FY2024$360K
Expenses
$145K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$145K
FY2021$196K
FY2022$285K
FY2023$372K
FY2024$364K
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.2M
FY2023$1.4M
FY2024$1.5M

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 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 May 1983.

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

Where the money goes

41 cents of each dollar spent went to programs.

Program services 41% · $59K Management & general 46% · $66K Fundraising 14% · $20K

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

9 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation
Mark Desmeules
Executive Di
$31,400Pt VII · Sec A
Ryan Martin
Executive Di
$24,250Pt VII · Sec A
Ellen Gibson
Director
$0Pt VII · Sec A
Ted Haskell
Director
$0Pt VII · Sec A
Sammee Quong
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

David Greenham’s $57K as Executive Director is at the 37th percentile of top reported officer pay among 1989 $100K–1M environment 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ryan Martin—$67,405$53,443$48,992$24,250
David Greenham$57,385————
Mark Desmeules————$31,400

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

Offers nature-based learning through programs, field trips, and exhibits on a 224-acre preserve.

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Provided by the organization

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1 program · $59K · in their own filed words · FY2020
01

Education Programs Available

We offer a wide variety of affordable educational programs, field trips, lectures and workshops for all ages and organized school groups. Topics include but are not limited to tree identification, pond ecology, wetlands, wildlife habitat, seed dispersal, geocaching, bird identification and ecology.

$59Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Kennebec Savings Bank FoundationFY2025$2K
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$204K
Ln 12
Gifts and grantsLn 1h$122K
Other incomeLn 4–11$41K
Investment incomeLn 3$30K
Money outPt IX
$145K
Ln 25
Programscol B$59K
Managementcol C$66K
Fundraisingcol D$20K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$128K
Total assetsLn 16$1.1M
LiabilitiesLn 26$531
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$122K
Fundraising eventsLn 1c$4K
Fees for servicesLn 2g$11K
Investment incomeLn 3$30K
Other incomeLn 4–11$41K
Gains on assetsLn 7$10K
Total revenueLn 12$204K
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$37K
Cash and savings togetherLn 1–2$128K
InvestmentsLn 11–13$534K
Land, buildings, equipmentLn 10c$484K
Total assetsLn 16$1.1M
LiabilitiesLn 26$531
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 57
VolunteersI 6131
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$137K$128K
InvestmentsLn 11–13$462K$534K
Land, buildings, equipmentLn 10c$435K$484K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$0$531
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$59K$18K$24K$18K
Other salaries and wagesLn 7$34K$7K$26K
Payroll taxesLn 10$7K$2K$4K$1K
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$4K$4K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$96$96
Office expensesLn 13$7K$4K$3K
Information technologyLn 14$2K$94$2K
Conferences, conventions and meetingsLn 19$137$137
InsuranceLn 23$4K$3K$778
Other expenses (24a–d)Ln 24$19K$19K$98
All other expensesLn 24e$6K$6K$541
Total functional expensesLn 25$145K$59K$66K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $360K$364K−$4K$1.5M 990 PDF
FY2023 $482K$372K$109K$1.4M 990 PDF
FY2022 $343K$285K$58K$1.2M 990 PDF
FY2021 $313K$196K$117K$1.3M 990 PDF
FY2020 Viewing $204K$145K$58K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $203,816 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $116,476$121,606
I-9 Program service revenuePrior year $2,537$11,491
I-10 Investment incomePrior year $10,439$29,648
I-11 Other revenuePrior year $19,975$41,071
I-12 Total revenuePrior year $149,427$203,816
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $99,579$99,632
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $63,856$45,730
I-18 Total expensesPrior year $163,435$145,362
I-19 Revenue less expensesPrior year −$14,008$58,454
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $203,816 across 11 lines filed
Lines not itemized here account for $1,726 of total revenue; see the IRS return.
VIII-1b Membership dues$24,092
VIII-1c Fundraising events$4,448
VIII-1f All other contributions, gifts and grants$93,066
VIII-1h Total contributions, gifts and grants$121,606
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $781 · Unrelated business $10,710$11,491
VIII-3 Investment incomeExcluded from tax $19,918$19,918
VIII-6 Net rental income or lossExcluded from tax $18,652$18,652
VIII-7 Net gain or loss on sales of assetsExcluded from tax $9,730$9,730
VIII-8 Net income from fundraising events$5,393
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,300$15,300
VIII-12 Total revenueRelated to mission $17,807 · Unrelated business $10,710 · Excluded from tax $48,300$203,816
Part IX · Statement of functional expenses $145,362 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $17,776 · Management $23,701 · Fundraising $17,776$59,253
IX-7 Other salaries and wagesPrograms $7,226 · Management $26,345$33,571
IX-10 Payroll taxesPrograms $1,754 · Management $4,033 · Fundraising $1,021$6,808
IX-11c Accounting feesManagement $1,978$1,978
IX-11f Investment management feesManagement $3,665$3,665
IX-11g Other fees for servicesFundraising $1,233$1,233
IX-12 Advertising and promotionFundraising $96$96
IX-13 Office expensesPrograms $4,119 · Management $3,325$7,444
IX-14 Information technologyPrograms $94 · Management $1,729$1,823
IX-19 Conferences, conventions and meetingsManagement $137$137
IX-23 InsurancePrograms $2,995 · Management $778$3,773
IX-24 Other expenses (24a–d)Programs $19,130 · Management $98$19,228
IX-24e All other expensesPrograms $5,812 · Management $541$6,353
IX-25 Total functional expensesPrograms $58,906 · Management $66,330 · Fundraising $20,126$145,362
Part X · Balance sheet $1,145,616 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $106,167$90,680
X-2 Savings and temporary cash investmentsStart of year $31,246$37,384
X-10c Land, buildings and equipment, netStart of year $435,373$483,863
X-12 Other securitiesStart of year $462,035$533,689
X-16 Total assetsStart of year $1,034,821$1,145,616
X-25 Other liabilities$531
X-26 Total liabilitiesStart of year $0$531
X-27 Net assets without donor restrictionsStart of year $541,540$608,215
X-28 Net assets with donor restrictionsStart of year $493,281$536,870
X-32 Total net assets or fund balancesStart of year $1,034,821$1,145,085
X-33 Total liabilities and net assetsStart of year $1,034,821$1,145,616
Part XI · Reconciliation of net assets $1,145,085 net assets at year end
XI-1 Total revenue$203,816
XI-2 Total expenses$145,362
XI-3 Revenue less expenses$58,454
XI-4 Net assets at start of year$1,034,821
XI-5 Net unrealized gains (losses) on investments$51,810
XI-10 Net assets at end of year$1,145,085

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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