Presque Isle Light Station FY2022 filing

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The mission of the Presque Isle Light Station shall be to establish and support efforts in the restoration and preservation of the Presque Isle Lighthouse to a period of significance; to acquire and maintain safe keeping of building/grounds, artifacts and historical records of Presque Isle Lighthouse; and to create educational and recreational opportunities that accurately interpret the maritime history of Presque Isle Lighthouse for all visitors and preserves it for future generations.

501(c)(3) charity; gifts are tax-deductible.
15¢ of each $1 spent went to programs.
$55K 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

FY2022 · 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
2 of 5
filings with a surplus
Average surplus $34K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
15%
of spending
Concern: 15% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 14.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$87K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$425K
+28% vs prior year
Spent
$355K
To programs
15%
Net assets
$792K
By yearFY2020–FY2024
Revenue
$425K
FY2022▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2020$105K
FY2021$332K
FY2022$425K
FY2023$380K
FY2024$344K
Expenses
$355K
FY2022▲ +113%
Tap a bar for its year
Expenses by fiscal year
FY2020$137K
FY2021$167K
FY2022$355K
FY2023$393K
FY2024$362K
Net assets
$792K
FY2022▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$557K
FY2021$722K
FY2022$792K
FY2023$779K
FY2024$761K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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 2014.

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

Where the money goes

15 cents of each dollar spent went to programs.

Program services 15% · $54K Management & general 77% · $273K Fundraising 8% · $28K

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; $55K paid to officers and key staff.

Part VII, Section A · reportable compensation
Past Exec Direc
$49,884Pt VII · Sec A
$4,808Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Averie Shaughnessy-Comfort’s $65K as Executive Director is at the 59th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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

NameFY2024FY2023FY2022FY2020
Averie Shaughnessy-Comfort$64,904$62,500$4,808—
Emily Butler——$49,884—
Michael Sullivan———$34,341

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.

See Presque Isle Light Station executive salaries →

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

Restores and preserves a historic lighthouse, offering educational and recreational maritime history experiences.

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1 program · $54K · in their own filed words · FY2022
01

The lighthouse seven days a week during the summer months to the public.In addition it was open on weekends in the fall. This allowed visitors from all the states and other countries to tour the historical Lighthouse and learn about the maritime experience.

$54Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$425K
Ln 12
Gifts and grantsLn 1h$147K
Fees for servicesLn 2g$142K
Other incomeLn 4–11$137K
Money outPt IX
$355K
Ln 25
Programscol B$54K
Managementcol C$273K
Fundraisingcol D$28K
Owns and owesPt X
$792K
net assets · Ln 32
Cash and savingsLn 1–2$423K
Total assetsLn 16$879K
LiabilitiesLn 26$87K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$147K
Government grantsLn 1e$65K
Fees for servicesLn 2g$142K
Other incomeLn 4–11$137K
Gains on assetsLn 7$0
Total revenueLn 12$425K
Assets in detailPt X, end of year
CashLn 1$406K
SavingsLn 2$17K
Cash and savings togetherLn 1–2$423K
Inventories for sale or useLn 8$73K
Prepaid expenses and deferred chargesLn 9$5K
Land, buildings, equipmentLn 10c$378K
Total assetsLn 16$879K
LiabilitiesLn 26$87K
Net assetsLn 32$792K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
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 FY22End FY22
Cash and savingsLn 1–2$385K$423K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$402K$378K
Total assetsLn 16$801K$879K
LiabilitiesLn 26$79K$87K
Net assetsLn 32$722K$792K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$55K$55K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$78K$78K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$9K$9K
Payroll taxesLn 10$14K$14K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$11K$4K$4K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$2K$295$2K
Office expensesLn 13$13K$13K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$86K$35K$35K$17K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$5K$5K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$24K$9K$9K$5K
InsuranceLn 23$11K$4K$4K$2K
Other expenses (24a–d)Ln 24$29K$28K$2K
All other expensesLn 24e$10K$1K$8K$149
Total functional expensesLn 25$355K$54K$273K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 10, 2025 $344K$362K−$18K$761K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $380K$393K−$13K$779K 990 PDF
FY2022 ViewingFiled with the IRS Nov 14, 2023 $425K$355K$70K$792K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $332K$167K$165K$722K 990 PDF
FY2020Filed with the IRS Nov 14, 2021 $105K$137K−$32K$557K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $425,289 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $91,529$146,712
I-9 Program service revenuePrior year $118,192$141,635
I-10 Investment income$0
I-11 Other revenuePrior year $121,829$136,942
I-12 Total revenuePrior year $331,550$425,289
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $93,920$154,912
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $72,692$200,523
I-18 Total expensesPrior year $166,612$355,435
I-19 Revenue less expensesPrior year $164,938$69,854
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $425,289 across 13 lines filed
Lines not itemized here account for $129,296 of total revenue; see the IRS return.
VIII-1a Federated campaigns$14,050
VIII-1b Membership dues$22,962
VIII-1e Government grants$65,121
VIII-1f All other contributions, gifts and grants$44,579
VIII-1h Total contributions, gifts and grants$146,712
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $141,635$141,635
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $500$500
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $7,092$7,092
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $54$54
VIII-12 Total revenueRelated to mission $141,635 · Excluded from tax $136,942$425,289
Part IX · Statement of functional expenses $355,435 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $54,692$54,692
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $77,510$77,510
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $8,702$8,702
IX-10 Payroll taxesManagement $14,008$14,008
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $4,250 · Management $4,250 · Fundraising $2,125$10,625
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $10,000$10,000
IX-12 Advertising and promotionPrograms $295 · Management $1,546$1,841
IX-13 Office expensesManagement $13,166$13,166
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $34,570 · Management $34,571 · Fundraising $17,285$86,426
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $4,734$4,734
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $9,426 · Management $9,426 · Fundraising $4,713$23,565
IX-23 InsurancePrograms $4,444 · Management $4,444 · Fundraising $2,222$11,110
IX-24 Other expenses (24a–d)Management $27,683 · Fundraising $1,733$29,416
IX-24e All other expensesPrograms $1,044 · Management $8,447 · Fundraising $149$9,640
IX-25 Total functional expensesPrograms $54,029 · Management $273,179 · Fundraising $28,227$355,435
Part X · Balance sheet $878,980 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $340,616$405,597
X-2 Savings and temporary cash investmentsStart of year $44,858$16,958
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $14,400$73,396
X-9 Prepaid expenses and deferred charges$4,972
X-10c Land, buildings and equipment, netStart of year $401,622$378,057
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $801,496$878,980
X-17 Accounts payable and accrued expensesStart of year $8,771$3,754
X-23 Secured mortgages and notes payableStart of year $70,600$70,600
X-25 Other liabilities$12,647
X-26 Total liabilitiesStart of year $79,371$87,001
X-27 Net assets without donor restrictionsStart of year $677,267$775,021
X-28 Net assets with donor restrictionsStart of year $44,858$16,958
X-32 Total net assets or fund balancesStart of year $722,125$791,979
X-33 Total liabilities and net assetsStart of year $801,496$878,980
Part XI · Reconciliation of net assets $791,979 net assets at year end
XI-1 Total revenue$425,289
XI-2 Total expenses$355,435
XI-3 Revenue less expenses$69,854
XI-4 Net assets at start of year$722,125
XI-10 Net assets at end of year$791,979

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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