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Viles Arboretum FY2021 filing

Tax-deductible

Augusta, ME501(c)(3)EnvironmentEIN 01-0387300

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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.
46¢ of each $1 spent went to programs.
$49K 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

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 $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
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$49K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 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
$104
<0.01% 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
$313K
+54% vs prior year
Spent
$196K
To programs
46%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$313K
FY2021▲ +54%
Revenue by fiscal year
FY2020$204K
FY2021$313K
FY2022$343K
FY2023$482K
FY2024$360K
Expenses
$196K
FY2021▲ +35%
Expenses by fiscal year
FY2020$145K
FY2021$196K
FY2022$285K
FY2023$372K
FY2024$364K
Net assets
$1.3M
FY2021▲ +12%
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.2M
FY2023$1.4M
FY2024$1.5M

From the FY2021 Form 990 · 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 May 1983.

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

Where the money goes

46 cents of each dollar spent went to programs.

Program services 46% · $89K Management & general 43% · $84K Fundraising 11% · $22K

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

8 people listed on the 990; $49K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ryan Martin
Executive Di
$48,992Pt 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
Tracy Weber
Director
$0Pt VII · Sec A
Chris York
Director
$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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ryan Martin—$67,405———
David Greenham$57,385————
Ryan Martin——$53,443$48,992$24,250
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.

Provided by the organization

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1 program service account for $89K of program spending, described in the organization's own filed words · FY2021.
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.

$89Kprogram expense

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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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$313K
Ln 12
Gifts and grantsLn 1h$155K
Other incomeLn 4–11$87K
Investment incomeLn 3$62K
Money outPt IX
$196K
Ln 25
Programscol B$89K
Managementcol C$84K
Fundraisingcol D$22K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$1.3M
LiabilitiesLn 26$104
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$155K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$9K
Fees for servicesLn 2g$9K
Investment incomeLn 3$62K
Other incomeLn 4–11$87K
Gains on assetsLn 7$52K
Total revenueLn 12$313K
Assets in detailPt X, end of year
CashLn 1$73K
SavingsLn 2$22K
Cash and savings togetherLn 1–2$95K
InvestmentsLn 11–13$529K
Land, buildings, equipmentLn 10c$660K
Total assetsLn 16$1.3M
LiabilitiesLn 26$104
Net assetsLn 32$1.3M
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 FY21End FY21
Cash and savingsLn 1–2$128K$95K
InvestmentsLn 11–13$534K$529K
Land, buildings, equipmentLn 10c$484K$660K
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$531$104
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$15K$20K$15K
Other salaries and wagesLn 7$69K$27K$42K
Payroll taxesLn 10$9K$2K$6K$1K
Accounting feesLn 11c$5K$5K
Investment management feesLn 11f$4K$4K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$15K$8K$6K
InsuranceLn 23$4K$3K$841
Other expenses (24a–d)Ln 24$30K$30K$83
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$196K$89K$84K$22K

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 Viewing $313K$196K$117K$1.3M 990 PDF
FY2020 $204K$145K$58K$1.1M 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 (4 parts)
Part VIII · Statement of revenue $313,420 across 12 lines filed
Lines not itemized here account for $10,417 of total revenue; see the IRS return.
VIII-1b Membership dues$25,897
VIII-1c Fundraising events$9,164
VIII-1f All other contributions, gifts and grants$120,229
VIII-1g Noncash contributions (included above)$2,853
VIII-1h Total contributions, gifts and grants$155,290
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,567$8,567
VIII-3 Investment incomeExcluded from tax $10,270$10,270
VIII-6 Net rental income or lossExcluded from tax $37,035$37,035
VIII-7 Net gain or loss on sales of assetsExcluded from tax $52,071$52,071
VIII-8 Net income from fundraising events$11,304
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $28,466$28,466
VIII-12 Total revenueRelated to mission $18,984 · Unrelated business $28,466 · Excluded from tax $99,376$313,420
Part IX · Statement of functional expenses $196,264 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $15,001 · Management $20,001 · Fundraising $15,001$50,003
IX-7 Other salaries and wagesPrograms $27,084 · Management $41,922$69,006
IX-10 Payroll taxesPrograms $2,392 · Management $5,501 · Fundraising $1,393$9,286
IX-11c Accounting feesManagement $5,339$5,339
IX-11f Investment management feesManagement $4,185$4,185
IX-11g Other fees for servicesFundraising $2,596$2,596
IX-12 Advertising and promotionFundraising $3,429$3,429
IX-13 Office expensesPrograms $8,035 · Management $6,485$14,520
IX-23 InsurancePrograms $3,238 · Management $841$4,079
IX-24 Other expenses (24a–d)Programs $29,904 · Management $83$29,987
IX-24e All other expensesPrograms $3,834$3,834
IX-25 Total functional expensesPrograms $89,488 · Management $84,357 · Fundraising $22,419$196,264
Part X · Balance sheet $1,283,429 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $90,680$72,770
X-2 Savings and temporary cash investmentsStart of year $37,384$22,182
X-10c Land, buildings and equipment, netStart of year $483,863$659,941
X-12 Other securitiesStart of year $533,689$528,536
X-16 Total assetsStart of year $1,145,616$1,283,429
X-25 Other liabilitiesStart of year $531$104
X-26 Total liabilitiesStart of year $531$104
X-27 Net assets without donor restrictionsStart of year $608,215$746,455
X-28 Net assets with donor restrictionsStart of year $536,870$536,870
X-32 Total net assets or fund balancesStart of year $1,145,085$1,283,325
X-33 Total liabilities and net assetsStart of year $1,145,616$1,283,429
Part XI · Reconciliation of net assets $1,283,325 net assets at year end
XI-1 Total revenue$313,420
XI-2 Total expenses$196,264
XI-3 Revenue less expenses$117,156
XI-4 Net assets at start of year$1,145,085
XI-5 Net unrealized gains (losses) on investments$21,084
XI-10 Net assets at end of year$1,283,325

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

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