2024-09-30T11:20:22-05:00 2024-07-31 010494526 BAKER NEWMAN & NOYES LLC BOX 507 PORTLAND ME 04112 990PF 2023-08-01 223089641 Elsie & William Viles Foundation c/o Mark L Johnston Treasurer ELSI 2076221124 PO Box 319 Augusta ME 043320319 Mark L Johnston Treasurer 2076221124 2024-09-27 1 0 Nicholas E Porto P01310283 2078792100 2024-09-26 2023 2024-10-15 13:58:12Z X 20296370 X 159780 344280 344280 503531 5344928 503531 783 0 1008374 847811 30331 3033 27298 17051 0 17051 360 0 360 4600 1380 3220 84170 84170 0 15665 695 3263 54621 0 103215 0 103215 7881 219 7662 317894 89497 162069 813274 813274 1131168 89497 975343 -122794 758314 45418 4777 4777 599489 647583 647583 4428095 0 0 7739986 8931448 8931448 0 4078569 4078569 4621197 5157200 5157200 1974372 497579 1497641 1476793 1476793 18931826 20296370 20296370 0 0 X 669802 669802 0 0 18262024 19626568 18931826 20296370 18931826 20296370 18931826 -122794 1487338 20296370 0 20296370 Various publicly traded securities 5296288 4841397 454891 454891 Capital Gains Dividends P 48640 48640 48640 503531 10541 0 10541 0 10541 11400 0 0 0 11400 0 859 859 0 0 0 0 0 0 0 0 0 0 0 1 1 ME 1 0 0 0 0 1 www.elsieandwilliamvilesfoundation.org Mark L Johnston 2076221124 PO Box 319 Augusta ME 043320319 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Paul R Abbey PO Box 319 Augusta ME 043320319 Director 0.25 0 0 0 William N Lund PO Box 319 Augusta ME 043320319 Director 0.25 0 0 0 Warren E Winslow Jr PO Box 319 Augusta ME 043320319 Director 0.25 0 0 0 Charles W Hays PO Box 319 Augusta ME 043320319 Director 0.25 0 0 0 Patricia A West PO Box 319 Augusta ME 043320319 Exec. Director/Sec'y/Director 30.00 30331 0 0 Daniel E Wathen PO Box 319 Augusta ME 043320319 President/Director 1.00 0 0 0 Marianna P Liddell PO Box 319 Augusta ME 043320319 Secretary/Legal Counsel 1.00 0 0 0 Mark L Johnston PO Box 319 Augusta ME 043320319 Treasurer/Director 1.00 0 0 0 NONE 0 NONE 0 The Elsie & William Viles Foundation owns and maintains property located on Stone Street in Augusta, Maine that is available for use by not for profit organizations at no 162068 charge. Organizations whose mission includes conservation, education, animal protection/welfare, and/or promote and preserve Maine history and culture are given priority in 0 scheduling the space. Activities and programs include seminars, meetings, retreats, workshops, symposia, and fundraising events. 0 0 17440270 420904 0 17861174 0 0 17861174 644058 17217116 860856 860856 10541 10541 850315 0 850315 0 850315 975343 0 975343 850315 218485 0 0 975343 218485 0 159394 597464 0 0 0 159394 0 0 0 0 252851 159394 0 0 Patricia A West Elsie and William Viles Foundation PO Box 319 Augusta ME 043320319 2076221124 info@elsieandwilliamvilesfoundation.org The application form, submission materials, and other application information can be found at www.elsieandwilliamvilesfoundation.org. See 2(b) above. See 2(b) above3. Allagash Wilderness Waterway Foundation 286 West Maine Street Suite 102 Fort Kent ME 04743 N/A PC Youth on the Allagash program 5000 Arnold Expedition Historical Society 386 Murphys Corner Road Woolwich ME 04579 N/A PC Building permanent historical displays 12000 Augusta Food Bank 161 Mt Vernon Avenue Augusta ME 04330 N/A PC Weekend KidsPack Program 22000 Children's Center Early Intervention and Family Support 1 Alden Avenue Augusta ME 04330 N/A PC Videoconferencing equipment 10000 City of Augusta 16 Cony Street Augusta ME 04330 N/A GOV Payment in lieu of taxes 19100 CODA Chorus PO Box 146 Winthrop ME 04364 N/A PC Skill workshops to improve vocals 3000 Cony High School 60 Pierce Drive Augusta ME 04330 N/A GOV Scholarship support 52750 Foundation for Maine's Community Colleges 54 Lighthouse Circle South Portland ME 04106 N/A PC Scholarship at Kennebec Valley CC 24000 Friends of Baxter State Park PO Box 322 Belfast ME 04915 N/A PC Deliver & improve youth programming 7500 Hallowell Food Bank PO Box 214 Hallowell ME 04347 N/A PC Thanksgiving baskets to 65 individuals 3000 Humane Society of Waterville 100 Webb Road Waterville ME 04901 N/A PC Trap, neuter, release feral cats 10000 Johnson Hall Inc PO Box 777 Gardiner ME 04345 N/A PC Marquee 5000 Kennebec Historical Society PO Box 5582 Augusta ME 04330 N/A PC General operating support 11325 Kennebec Valley Humane Society 10 Pet Haven Lane Augusta ME 04330 N/A PC General operating support 150600 Kennebec Youth Symphony PO Box 604 Augusta ME 04330 N/A PC General operating support 2500 Literacy Volunteers of Greater Augusta Inc 12 Spruce Street Augusta ME 043305204 N/A PC General operating support 4800 Maine State Museum State House Station 83 Augusta ME 043330083 N/A GOV General operating support 75300 MaineGeneral Health - Cancer Care 35 Medical Center Parkway Augusta ME 04330 N/A PC Cancer Care addition 25000 MaineGeneral Health 35 Medical Center Parkway Augusta ME 04330 N/A PC General operating support 150600 Neighbors Driving Neighbors PO Box 142 Mount Vernon ME 043520142 N/A PC General operating support 4999 North Manchester Meeting House 57 Cottle Road Manchester ME 04351 N/A PC General operating support 2350 Penquis CAP Inc 262 Harlow Street Bangor ME 04402 N/A PC General operating support 3000 South Parish Congregational Church 9 Church Street Augusta ME 04330 N/A PC General operating support 75300 Spectrum Generations One Weston Court Suite 109 Augusta ME 04330 N/A PC Repurpose room for packing Meals on Wheels 10000 Sportsman's Alliance of Maine 205 Church Hill Road Augusta ME 04330 N/A PC Archery Equipment 3500 The Susan L Curtis Foundation 1321 Washington Avenue Portland ME 041033636 N/A PC Scholarships 7500 Theatre at Monmouth PO Box 385 Monmouth ME 042590385 N/A PC Building upgrades 14000 Turner Public Library 98 Matthews Way Turner ME 04284 N/A PC Supplies and equipment 1350 Vaughan Woods and Historic Homestead 2 Litchfield Road Hallowell ME 04347 N/A PC Trailhead parking improvements 20000 Viles Arboretum PO Box 344 153 Hospital Street Augusta ME 04332 N/A PC General operating support 77800 813274 0 14 344280 14 503531 Miscellaneous 01 783 0 848594 0 848594 0 0 0 0 0 0 0 0 0 0 X X 1 Elsie P Viles Irrevocable Trust c/o Spinnaker Trust 123 Free Street Portland ME 041127160 159394 X Accounting Fees 4600 1380 3220 Total cash deemed held for charitable activities is determined by adding (a) 1.5% of checking, savings, and investments accounts other than the Foundation's Capital Improvement Account ($262,190) and (b) the entire balance of the Capital Improvement Account ($381,869). The Capital Improvement account is used by the Foundation solely to make repairs and required improvements to the Foundation's property, which is designated for charitable activities and use. Building Improvements FY14 2014-01-02 124751 30657 SL 39.000000000000 3199 0 Building 2014-01-02 750000 184297 SL 39.000000000000 19231 0 Building Improvements FY15 2015-01-02 119623 26325 SL 39.000000000000 3067 0 Land Improvements 2015-07-24 124437 66368 SL 15.000000000000 8296 0 Building-65 Stone Stret 2016-05-16 360400 66227 SL 39.000000000000 9241 0 Building Improvements FY16 2016-01-02 53710 10442 SL 39.000000000000 1377 0 Land 65 Stone Street 2016-05-16 229400 L 0 0 Shutters 2016-11-10 14527 14006 SL 7.000000000000 521 0 Drapes 2016-08-25 3255 3216 SL 7.000000000000 39 0 Rug 2017-02-23 4589 4209 SL 7.000000000000 380 0 Portraits 2017-02-23 8636 7918 SL 7.000000000000 718 0 New boilers and electrical improvements 2016-10-06 39709 6956 SL 39.000000000000 1018 0 Insulation 2017-07-10 9665 1509 SL 39.000000000000 248 0 Land improvements 2018-01-31 11544 4235 SL 15.000000000000 770 0 Building Improvements FY17 2018-01-31 33200 4681 SL 39.000000000000 851 0 Window inserts 2019-01-31 3050 1962 SL 7.000000000000 436 0 Utility vehicle 2020-09-14 11800 6883 SL 5.000000000000 2360 0 Buried utility 2021-03-18 12062 1876 SL 15.000000000000 804 0 Resurface driveway 2021-06-04 6500 938 SL 15.000000000000 433 0 Building Improvements FY23 2023-01-31 19741 253 SL 39.000000000000 506 0 Land Improvements (Fencing) 2024-01-31 33773 SL 15.000000000000 1126 0 Form 990-PFElection Under Regulations Section53.4942(a) - 3(d)(2) to treat excess qualifyingdistributions as distributed out of Corpus. I, Patricia A. West, Executive Director/Director of the Elsie & William Viles Foundation, in my capacity as such, do hereby elect to treat $159,394 of qualifying distributions made during the fiscal year ended July 31, 2024 as distributed out of corpus.Patricia A. West, Executive Director/DirectorEsie & William Viles Foundation 75000 units Paypal Holdings 2.4% 74599 74599 100000 units Celanese US Hold 6.05% 100256 100256 50000 units Capital One Finl 4.25% 49602 49602 100000 units Regions Finl Cor 2.25% 97424 97424 40000 units Wells Fargo & Co Step 25 39716 39716 100000 units Juniper Networks 1.2% 94671 94671 75000 units Air Lease Corp 2.87% 72537 72537 100000 units Apple Inc 0.7% 94369 94369 50000 units Citigroup Inc 3.2% 48134 48134 55000 units Marathon Petrol 5.125% 55464 55464 70000 units Charles Schwab VAR 27 70446 70446 70000 units Qual Comm Inc 3.25% 67782 67782 75000 units Bank of America Corp 3.248% 71939 71939 125000 units Mosaic Co 5.375% 127161 127161 75000 units Midamerican Fun 6.927% 80903 80903 100000 units Royal Bank of CA 6.4% 102768 102768 100000 units RTX Corp 6% 106440 106440 100000 units AEP Texas 4.7% 97092 97092 100000 units Waste Connections 5% 100528 100528 50000 units Deltona FL Util 0.438% 49625 49625 55000 units Amazon.com 3.3% 53441 53441 50000 units Amazon.com Inc 2.8% 49918 49918 65000 units Aon Plc 3.875% 64120 64120 25000 units Apple Inc 3.25% 24505 24505 75000 units Bank of America Corp 3.248% 71998 71998 55000 units Berkshire Hathaway 3.125% 53882 53882 65000 units Broadcom Inc 4.75% 65224 65224 45000 units Charles Schwab 6.196% 47188 47188 75000 units Coca-Cola 2.125% 67435 67435 35000 units John Deere Cap Corp Med. Term Nts-Book 5.15% 35006 35006 50000 units John Deere Capital Corp 46613 46613 40000 units Fifth Third Bancorp 6.361% 41403 41403 35000 units Golddman Sachs Group 3.8% 33356 33356 50000 units Intel Corp 5.125% 51194 51194 30000 units Intercontinental Exhange 2.1% 26058 26058 25000 units JP Morgan Chase 3.3% 24426 24426 65000 units Meta Platforms Inc 3.5% 63325 63325 25000 units Microsoft Corp 3.3% 24413 24413 65000 units Morgan Stanley 3.875 63989 63989 40000 units PEP 2.75% 39321 39321 45000 units PNC Financial Services 6.03% 47395 47395 50000 units Paypal Holdings Inc 2.85% 45916 45916 75000 units Salesforce.com Inc 3.7% 73259 73259 75000 units Target Corp 2.5% 72558 72558 40000 units UnitedHealth 5.25% 41041 41041 45000 units Visa Inc 1.9% 42122 42122 45000 units Wells Fargo Co 3.55% 44275 44275 20000 units Williams Companies 5.3% 20381 20381 125000 units FHLB .7% 115578 115578 60000 units FHLB 1.6% 54694 54694 40000 units FHLB 2.05% 37770 37770 100000 units FHLB 2.15% 86821 86821 30000 units FHLB 5.5% 30015 30015 75000 units FHLB 6.0% 75149 75149 95000 units FHLB 1.57% 81298 81298 120000 units FNMA .87% 108405 108405 110000 units FNMA 1.25% 94126 94126 100000 units Freddie Mac .5% 94917 94917 50000 units US Treasury 4..625% 50151 50151 75000 units US Treasury 2.25% 74354 74354 4698.537 units FUAMX 45905 45905 15300.885 units Dodge & Cox Income Fund 194168 194168 150 units Accenture PLC F 49593 49593 1050 units Alphabet Inc 180117 180117 1075 units Amazon.com Inc 201003 201003 300 units American Water Works 42708 42708 225 units Ametek Inc 39033 39033 1360 units Amphenol Corp 87394 87394 175 units Ansys Inc 54885 54885 70 units AON PLC 22996 22996 1200 units Apple Inc 266496 266496 80 units ASML Holding N V F 74936 74936 2000 units Bank of America Corp 80620 80620 300 units Berkshire Hathaway Class B 131550 131550 215 units Chubb Ltd 59267 59267 600 units Colgate-Palmolive 59514 59514 550 units ConocoPhillips 61160 61160 120 units Costco Wholesale CO 98640 98640 220 units Danaher Corp 60958 60958 100 units Deere & Co 37198 37198 350 units Eaton Corp PLC 106676 106676 75 units Eli Lilly 60320 60320 575 units Exxon Mobil 68189 68189 150 units Henry Jack & Assoc 25722 25722 188 units Hershey Co 37126 37126 200 units Meta Platforms 94966 94966 175 units Home Depot Inc 64428 64428 100 units Idexx Labs 47612 47612 125 units Intuit Inc 80919 80919 350 units JP Morgan Chase & Co 74480 74480 250 units Linde PLC 113375 113375 900 units Marvell Technology Inc 60282 60282 485 units Medtronic PLC 38955 38955 420 units Merck & Co Inc 47515 47515 35 units Mettler Toledo 53236 53236 650 units Microchip Technology 57707 57707 600 units Microsoft Corp 251010 251010 810 units Nextera Energy Inc 61876 61876 100 units Northrop Grumman Co 48432 48432 2250 units Nvidia Corp 263295 263295 300 units Palo Alto Networks 97419 97419 300 units Phillips 66 43644 43644 500 units Procter & Gamble 65108 65108 300 units Qualcomm Inc 54285 54285 100 units Rockwell Automation 34831 34831 475 units RTX Corp 55808 55808 200 units Stryker Corp 65490 65490 250 units T Rowe Price Group 28553 28553 450 units Take Two Interactive 67739 67739 50 units Thermo Fisher Scientific 30667 30667 600 units TJX Companies Inc 67812 67812 125 units Tractor Supply Comp 32915 32915 225 units Union Pacific Corp 67851 67851 150 units United Health GRP Inc 86424 86424 375 units Visa Inc 99626 99626 500 units Walt Disney Co 46845 46845 350 units Waste Connections Inc F 62220 62220 300 units Zoetis Inc 54012 54012 327 units Abbvie Inc 60600 60600 115 units Adobe Sys Inc 63440 63440 900 units Alphabet Inc - Class A 154386 154386 280 units Alphabet Inc - Class C 48482 48482 1210 units Amazon.com Inc 226246 226246 185 units American Tower Corporation 40774 40774 92 units Ameriprise Financial Inc 39566 39566 1514 units Apple Inc 336229 336229 190 units Berkshire Hathaway - Class B 83315 83315 30 units Booking Holdings Inc 111450 111450 990 units Broadcom Inc 159073 159073 259 units Caterpillar Inc 89666 89666 224 units Chubb Ltd 61748 61748 970 units Cisco Systems Inc. 46996 46996 349 units Conoco Phillips 38809 38809 112 units Costco Wholesale Corp 92064 92064 189 units Danaher Corp 52368 52368 998 units Dow Inc 54361 54361 229 units Ecolab Inc 52828 52828 879 units Exxon Mobil Corp 104241 104241 175 units Meta Platforms 83095 83095 2523 units Ford Motor Co 27299 27299 415 units Fortive Corp 29818 29818 203 units Home Depot Inc 74736 74736 229 units Honeywell Intl Inc 52416 52416 519 units JP Morgan Chase & Co 110443 110443 195 units McDonald's Corp 51753 51753 518 units Merck & Co Inc 58601 58601 937 units Microsoft Corp 391994 391994 110 units Northrop Grumman Corp 53275 53275 238 units Nvidia Corp 203615 203615 251 units PNC Financial Services Group 45456 45456 738 units Paypal Holdings Inc 48546 48546 319 units PepsiCo Inc 55082 55082 230 units Procter & Gamble Co 36975 36975 712 units RTX Corporation 83653 83653 297 units Salesforce.com Inc 68064 68064 408 units TE Connectivity LTD 62967 62967 249 units Tesla Motors Inc 57785 57785 131 units Thermo Fisher Scientific Inc 80348 80348 325 units Union Pacific Corp 80187 80187 145 units UnitedHealth Group Inc. 83543 83543 345 units Visa Inc 91656 91656 1005 units Walmart Inc 68983 68983 418 units Walt Disney Co 39162 39162 219 units Zoetls Inc 39429 39429 235 units Eaton Corp PLC 71626 71626 48 units Abbvie Inc 8895 8895 17 units Adobe Sys Inc 9378 9378 180 units Alphabet Inc - Class C 31167 31167 165 units Amazon.com Inc 30852 30852 20 units American Tower Corporation 4408 4408 13 units Ameriprise Financial Inc 5591 5591 220 units Apple Inc 48858 48858 27 units Berkshire Hathaway - Class B 11840 11840 3 units Booking Holdings Inc 11145 11145 140 units Broadcom Inc 22495 22495 31 units Caterpillar Inc 10732 10732 32 units Chubb LTD 8821 8821 155 units Cisco Systems Inc 7510 7510 50 units Conoco Phillips 5560 5560 13 units Costco Wholesale Corp 10686 10686 20 units Danaher Corp 5542 5542 143 units Dow Inc 7789 7789 41 units Ecolab Inc 9458 9458 112 units Exxon Mobil Corp 13282 13282 315 units Ford Motor Co 3408 3408 60 units Fortive Corp 4311 4311 29 units Home Depot Inc 10677 10677 37 units Honeywell Intl Inc 7576 7576 57 units JP Morgan Chase & Co 12130 12130 30 units McDonald's Corp 7962 7962 75 units Merck & Co 8485 8485 16 units Meta Platforms Cl A 7597 7597 107 units Microsoft Corp 44763 44763 16 units Northrop Grumman Corp 7749 7749 240 units Nvidia Corp 28085 28085 36 units PNC Financial Services Group 6520 6520 102 units Paypal Holdings Inc 6710 6710 46 units PepsiCo Inc 7943 7943 35 units Procter & Gamble Co 5627 5627 83 units RTX Corporation 9752 9752 38 units Salesforce.com Inc 9834 9834 59 units TE Connectivity LTD 9105 9105 29 units Tesla Motors 6730 6730 13 units Thermo Fisher Scientific Inc 7973 7973 34 units Union Pacific Corp 8389 8389 25 units United Health Group Inc 14404 14404 38 units Visa Inc 10095 10095 117 units Walmart Inc 8031 8031 52 units Walt Disney Co 4872 4872 32 units Zoetls Inc 5761 5761 34 units Eaton Corp PLC 10363 10363 32421.108 units FUAMX FMV 316754 316754 9348.397 units FUMBX FMV 95634 95634 6545 units IQ Hedge Multi-Strategy FMV 205382 205382 9150 units iShares S&P GSCI FMV 196817 196817 9871.22 units BIMIX FMV 102463 102463 1339.588 units FUMBX FMV 13704 13704 14600 units LLDYX FMV 56502 56502 2223.541 units PSYPX FMV 22413 22413 5750 units Vanguard FTSE Developed FMV 292732 292732 2355 units Vanguard Real Estate FMV 212916 212916 5999.812 units Goldman Sachs Emerging FMV 140456 140456 6764.374 units Goldman Sachs GQG Partners FMV 157136 157136 3301.238 units Invesco Developing Mkts FMV 133964 133964 10823.649 units T. Rowe Price Overseas S FMV 145145 145145 6506.948 units American Europacific Growth FMV 377403 377403 4703.483 units Invesco Oppenheimer Developing Markets FMV 187528 187528 5907.894 units Clearbridge Intl Growth Fund FMV 393879 393879 16145.241 units Touchstone Sands Cap Emg Mrkts Growth Fd FMV 190084 190084 3672.813 units T Rowe Price Mid-Cap Growth FMV 392550 392550 11779.696 units MFS Mid Cap Value Fund FMV 409698 409698 3637.943 units Cohen & Steers Instl Realty FMV 177895 177895 4890.321units Vanguard Small Cao Index FMV 546200 546200 959.895 units American Europacific Growth FMV 55674 55674 684.348 units Invesco Oppenheimer Developing Markets FMV 27285 27285 882.153 units Clearbridge Intl Growth Fund FMV 58813 58813 1899.703 units Touchstone Sands Cap Emg Mrkts Growth Fd FMV 27660 27660 528.696 units T Rowe Price Mid-Cap Growth FMV 56507 56507 1695.808 units MFS Mid Cap Value Fund FMV 58980 58980 523.646 units Cohen & Steers Instl Realty FMV 25606 25606 711.075 units Vanguard Small Cap Index FMV 79420 79420 Building Improvements FY14 124751 33856 90895 Building 750000 203528 546472 Building Improvements FY15 119623 29392 90231 Land Improvements 124437 74664 49773 Building-65 Stone Stret 360400 75468 284932 Building Improvements FY16 53710 11819 41891 Land 65 Stone Street 229400 0 229400 Shutters 14527 14527 0 Drapes 3255 3255 0 Rug 4589 4589 0 Portraits 8636 8636 0 New boilers and electrical improvements 39709 7974 31735 Insulation 9665 1757 7908 Land improvements 11544 5005 6539 Building Improvements FY17 33200 5532 27668 Window inserts 3050 2398 652 Utility vehicle 11800 9243 2557 Buried utility 12062 2680 9382 Resurface driveway 6500 1371 5129 Building Improvements FY23 19741 759 18982 Land Improvements (Fencing) 33773 1126 32647 Legal Fees 360 0 360 Office Expenses 1661 0 1661 Insurance 3270 0 3270 Miscellaneous 763 0 763 Payroll Service 2187 219 1968 Miscellaneous 783 783 Net Unrealized Gains/(Losses) on Investments 1487338 Investment Management Fees 84170 84170 0 Excise Tax 11707 0 0 Foreign Taxes 333 333 0 Payroll Tax 3625 362 3263