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MAURICE W & LEILA M FORSTER TRUST: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MAURICE W & LEILA M FORSTER TRUST (EIN 01-6036049)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-27
IRS object ID
202631479349100108
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-27T11:57:07-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN851204190PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1D MARTINES & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 94AddressLine1Txt
CityYARMOUTHCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04096ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN016036049EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAURICE & LELIA FORSTER FUNDBusinessNameLine1Txt
Business Name Line2PORTLAND TRUST CO LLCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMAURBusinessNameControlTxt
Phone2075586224PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 MONUMENT SQUARE SUITE 703AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04101ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPORTLAND TRUST COMPANYPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2026-05-10SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID MARTINESPreparerPersonNm
PTINP00853556PTIN
Phone2078199797PhoneNum
Preparation2026-05-27PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization4947a1 Trtd PFYes (X)Organization4947a1TrtdPFInd
FMV Assets EOY$648,043FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$6,120InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$6,120InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$12,477DividendsRevAndExpnssAmt
Dividends Net Invst Incm$12,477DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$24,912NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$118,133GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$24,912CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$43,509TotalRevAndExpnssAmt
Total Net Invst Incm$43,509TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$6,389CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$3,195CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$3,194CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,250AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$625AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$625AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$7,639TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,820TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,819TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$34,912ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$34,912ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$42,551TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,820TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$38,731TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$958ExcessRevenueOverExpensesAmt
Net Investment Income$39,689NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Other Assets BOY$446,390OtherAssetsBOYAmt
Other Assets EOY$447,348OtherAssetsEOYAmt
Other Assets EOYFMV$648,043OtherAssetsEOYFMVAmt
Total Assets BOY$446,390TotalAssetsBOYAmt
Total Assets EOY$447,348TotalAssetsEOYAmt
Total Assets EOYFMV$648,043TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$446,390CapitalStockBOYAmt
Capital Stock EOY$447,348CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$446,390TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$447,348TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$446,390TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$447,348TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$446,390TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$958ExcessRevenueOverExpensesAmt
Subtotal$447,348SubtotalAmt
Tot Net Ast Or Fund Balances EOY$447,348TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PORTLAND TRUST CO - VARIOUSP$10,000$10,036-$36-$36
PORTLAND TRUST CO - VARIOUSP$68,133$43,185$24,948$24,948
FieldValueIRS element (for citing)
Capital Gain Net Income$24,912CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$552InvestmentIncomeExciseTaxAmt
Subtotal$552SubtotalAmt
Tax Based On Investment Income$552TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$552ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$552TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$15EsPenaltyAmt
Tax Due$15TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1PORTLAND TRUST COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2075586224PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12 MONUMENT SQUARE SUITE 703AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04101ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12023UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTLAND TRUST COMPANYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 MONUMENT SQUARE SUITE 703AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04101ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos2.00AverageHrsPerWkDevotedToPosRt
Compensation$6,389CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$648,043AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$648,043TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$648,043AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,721CashDeemedCharitableAmt
Net Vl Noncharitable Assets$638,322NetVlNoncharitableAssetsAmt
Minimum Investment Return$31,916MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$31,916MinimumInvestmentReturnAmt
Tax Based On Investment Income$552TaxBasedOnInvestmentIncomeAmt
Total Tax$552TotalTaxAmt
Distributable Before Adj$31,364DistributableBeforeAdjAmt
Distributable Before Ded$31,364DistributableBeforeDedAmt
Distributable As Adjusted$31,364DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$38,731ExpensesAndContributionsAmt
Qualifying Distributions$38,731QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$31,364DistributableAsAdjustedAmt
Undistributed Income PY$30,660UndistributedIncomePYAmt
Prior Year12021PriorYear1Yr
Total For Prior Years$3,391TotalForPriorYearsAmt
Qualifying Distributions$38,731QualifyingDistributionsAmt
Applied To Year1$30,660AppliedToYear1Amt
Applied To Current Year$8,071AppliedToCurrentYearAmt
Prior Year Undistributed Incm$3,391PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$3,391PriorYearDeficiencyOrTaxAmt
Undistributed Income CY$23,293UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GOODWILL HOME ASSOCIATION
PO BOX 159HINCKLEYME04944NONEPCUNRESTRICTED$8,728
MAINE CHILDREN'S HOME FOR
93 SILVER STREETWATERVILLEME04901NONEPCUNRESTRICTED$8,728
MAINE BEHAVIORAL HEALTHCARE
78 ATLANTIC PLACESOUTH PORTLANDME04106NONEPCUNRESTRICTED$8,728
WAYFINDER SCHOOLS
215 GLOUCESTER HILL RDNEW GLOUCESTERME04260NONEPCUNRESTRICTED$8,728
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$34,912TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$6,120ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$12,477ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$24,912ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$43,509ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$43,509TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,250Amt
Net Investment Income$625NetInvestmentIncomeAmt
Disbursements Charitable Prps$625DisbursementsCharitablePrpsAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetPORTLAND TRUST CO - VARIOUSAssetDesc
How AcquiredPURCHASEHowAcquiredTxt
Gross Sales Price$40,000GrossSalesPriceAmt
Basis$40,000BasisAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescINVESTMENT SECURITIESDesc
BOY Book Value$446,390BOYBookValueAmt
EOY Book Value$447,348EOYBookValueAmt
EOYFMV$648,043EOYFMVAmt

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