ELSIE & WILLIAM VILES FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ELSIE & WILLIAM VILES FOUNDATION (EIN 22-3089641)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2023-12-04
- IRS object ID
- 202313389349100456
- Schema version
- 2022v5.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Cash Deemed Charitable Expln Stmt
- Depreciation Schedule
- Distribution From Corpus Election
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-12-04T12:39:28-06:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER NEWMAN & NOYES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 507 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223089641 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elsie & William Viles Foundation | BusinessNameLine1Txt |
| Business Name Line2 | c/o Mark L Johnston Treasurer | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELSI | BusinessNameControlTxt |
| Phone | 2076221124 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 319 | AddressLine1Txt |
| City | Augusta | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 043320319 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark L Johnston | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2076221124 | PhoneNum |
| Signature | 2023-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Mark | PersonFirstNm |
| Person Last | Johnston | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nicholas E Porto | PreparerPersonNm |
| PTIN | P01310283 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2023-11-17 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $18,931,826 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $182,400 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $312,957 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $312,957 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $591,526 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,589,266 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $591,526 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,086,883 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $904,483 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $41,686 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $2,084 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $39,602 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $11,377 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $569 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $10,808 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $310 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $310 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $8,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,640 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $6,160 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $78,649 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $78,649 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $6,299 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $549 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $56,014 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $87,154 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $87,154 | OccupancyDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $7,810 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $7,810 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $298,099 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $84,491 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $151,844 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $796,715 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $796,715 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,094,814 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $84,491 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $948,559 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$7,931 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $819,992 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $3,212 | CashBOYAmt |
| Cash EOY | $45,418 | CashEOYAmt |
| Cash EOYFMV | $45,418 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $549,231 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $599,489 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $599,489 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $7,789,939 | CorporateStockBOYAmt |
| Corporate Stock EOY | $7,739,986 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $7,739,986 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $4,181,389 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $4,428,095 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $4,428,095 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $4,435,287 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $4,621,197 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $4,621,197 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $1,940,599 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $442,958 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $1,533,914 | LandBOYAmt |
| Land EOY | $1,497,641 | LandEOYAmt |
| Land EOYFMV | $1,497,641 | LandEOYFMVAmt |
| Total Assets BOY | $18,492,972 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,931,826 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $18,931,826 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $669,802 | CapitalStockBOYAmt |
| Capital Stock EOY | $669,802 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $17,823,170 | RetainedEarningBOYAmt |
| Retained Earning EOY | $18,262,024 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $18,492,972 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $18,931,826 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $18,492,972 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $18,931,826 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $18,492,972 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$7,931 | ExcessRevenueOverExpensesAmt |
| Other Increases | $446,785 | OtherIncreasesAmt |
| Subtotal | $18,931,826 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $18,931,826 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| Publicly Traded Securities | P | $3,545,061 | $2,997,740 | $547,321 | $547,321 |
| Capital Gains Dividends | P | $44,205 | $44,205 | $44,205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $591,526 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $11,398 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $11,398 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $11,398 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $11,100 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $11,100 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $9 | EsPenaltyAmt |
| Tax Due | $307 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ME | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | www.elsieandwilliamvilesfoundation.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mark L Johnston | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2076221124 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 319 | AddressLine1Txt |
| City | Augusta | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 043320319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Paul R Abbey | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | Director | 0.25 | $0 | $0 | $0 |
| Maribeth Canning | ||||||||
| 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 |
| Bernard P Slofer | ||||||||
| 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 |
| Patricia A West | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | Exec. Director/Director | 30.00 | $41,686 | $0 | $0 |
| Cindy Fabbricatore | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | Exec. Director (part year) | 30.00 | $0 | $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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | 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 | Description1Txt |
| Expenses1 | $151,844 | Expenses1Amt |
| Description2 | charge. Organizations whose mission includes conservation, education, animal protection/welfare, and/or promote and preserve Maine history and culture are given priority in | Description2Txt |
| Expenses2 | $0 | Expenses2Amt |
| Description3 | scheduling the space. Activities and programs include seminars, meetings, retreats, workshops, symposia, and fundraising events. | Description3Txt |
| Expenses3 | $0 | Expenses3Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $16,151,320 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $465,359 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $16,616,679 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $16,616,679 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $646,730 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $15,969,949 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $798,497 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $798,497 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $11,398 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $11,398 | TotalTaxAmt |
| Distributable Before Adj | $787,099 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $787,099 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $787,099 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $948,559 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $948,559 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $787,099 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $197,545 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $948,559 | QualifyingDistributionsAmt |
| Applied To Year1 | $197,545 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $182,400 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $568,614 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $182,400 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $218,485 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $182,400 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Patricia A West | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Elsie and William Viles Foundation | AddressLine1Txt |
| Address Line2 | PO Box 319 | AddressLine2Txt |
| City | Augusta | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 043320319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2076221124 | RecipientPhoneNum |
| Recipient Email Address | info@elsieandwilliamvilesfoundation.org | RecipientEmailAddressTxt |
| Form And Info And Materials | The application form, submission materials, and other application information can be found at www.elsieandwilliamvilesfoundation.org. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | See 2(b) above. | SubmissionDeadlinesTxt |
| Restrictions On Awards | See 2(b) above3. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (30 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Augusta Food Bank | |||||||
| 161 Mt Vernon Avenue | Augusta | ME | 04330 | N/A | PC | Weekend KidsPack Program | $20,000 |
| Boys and Girls Clubs of Kennebec Valley | |||||||
| 14 Pray Street | Gardiner | ME | 04345 | N/A | PC | Make up for non-reimbursed meals | $15,000 |
| Camp Kita | |||||||
| PO Box 238 | North Berwick | ME | 03906 | N/A | PC | Bereavement Camp for children | $2,500 |
| Central Maine Area Agency On Aging fbo Spectrum Generations | |||||||
| One Weston Avenue | Augusta | ME | 04330 | N/A | PC | Dining room expansion furniture | $12,500 |
| City of Augusta | |||||||
| 16 Cony Street | Augusta | ME | 04330 | N/A | GOV | Payment in lieu of taxes | $18,300 |
| CODA Chorus | |||||||
| PO Box 146 | Winthrop | ME | 04364 | N/A | PC | General operating support | $4,800 |
| Cony High School | |||||||
| 60 Pierce Drive | Augusta | ME | 04330 | N/A | GOV | Scholarship support | $60,715 |
| Foundation for Maine's Community Colleges | |||||||
| 54 Lighthouse Circle | South Portland | ME | 04106 | N/A | PC | Scholarship at Kennebec Valley CC | $24,000 |
| Friends of Baxter State Park | |||||||
| PO Box 322 | Belfast | ME | 04915 | N/A | PC | Deliver & improve youth programming | $5,000 |
| Gardiner Library Association | |||||||
| 152 Water Street | Gardiner | ME | 04345 | N/A | PC | Restoration of Entrance Garden | $3,500 |
| Greater Augusta Back to School Program | |||||||
| 27 Bunny Street | Augusta | ME | 04330 | N/A | PC | Supplies | $2,500 |
| Hallowell Food Bank | |||||||
| 75 Middle Street | Hallowell | ME | 04347 | N/A | PC | Operating support and replacement of freezers | $2,000 |
| Hardy Girls Healthy Women | |||||||
| PO Box 821 | Waterville | ME | 04903 | N/A | PC | High school girl retreats | $4,000 |
| Kennebec Historical Society | |||||||
| PO Box 5582 | Augusta | ME | 04330 | N/A | PC | General operating support | $10,500 |
| Kennebec Valley Humane Society | |||||||
| 10 Pet Haven Lane | Augusta | ME | 04330 | N/A | PC | General operating support | $173,000 |
| Literacy Volunteers of Greater Augusta Inc | |||||||
| 12 Spruce Street | Augusta | ME | 043305204 | N/A | PC | General Operating Support | $4,900 |
| Maine State Museum | |||||||
| State House Station 83 | Augusta | ME | 043330083 | N/A | GOV | General operating support | $74,000 |
| Maine State Music Theatre | |||||||
| 22 Elm Street | Brunswick | ME | 04011 | N/A | PC | Funding for 2 young adult performances | $3,000 |
| MaineGeneral Health | |||||||
| 35 Medical Center Parkway | Augusta | ME | 04330 | N/A | PC | General operating support | $163,000 |
| Midcoast Literacy | |||||||
| 34 Wing Farm Parkway | Bath | ME | 04530 | N/A | PC | Rea Together tutors | $1,000 |
| Penquis CAP Inc | |||||||
| PO Box 1162 | Bangor | ME | 04402 | N/A | PC | General operating support | $2,000 |
| Pine Tree Society | |||||||
| 149 Front Street | Bath | ME | 04530 | N/A | PC | Overnight summer camp | $10,000 |
| Ronald McDonald House | |||||||
| 250 Brackett Street | Portland | ME | 04102 | N/A | PC | 250 comfort/care nights | $2,500 |
| South Parish Congregational Church | |||||||
| 9 Church Street | Augusta | ME | 04330 | N/A | PC | General operating support | $74,000 |
| Sportsman's Alliance of Maine | |||||||
| 205 Church Hill Road | Augusta | ME | 04330 | N/A | PC | Archery Equipment | $3,500 |
| Viles Arboretum | |||||||
| PO Box 344 153 Hospital Street | Augusta | ME | 04332 | N/A | PC | General operating support | $81,500 |
| Volunteers of America | |||||||
| 14 Maine Street | Brunswick | ME | 04011 | N/A | PC | Food for seniors | $4,000 |
| Wild Seed Project | |||||||
| PO Box 4301 | Portland | ME | 04101 | N/A | PC | Program at Chelsea School | $1,500 |
| Winthrop Public Library Foundation | |||||||
| PO Box 580 | Winthrop | ME | 04364 | N/A | PC | Summer Reading Program | $3,500 |
| YMCA State of Maine | |||||||
| PO Box 446 | Winthrop | ME | 04364 | N/A | PC | Facility Upgrades | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $796,715 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $312,957 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $591,526 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $904,483 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $904,483 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elsie P Viles Irrevocable Trust | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Spinnaker Trust 123 Free Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041127160 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $182,400 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting Fees | CategoryTxt |
| Amt | $8,800 | Amt |
| Net Investment Income | $2,640 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $6,160 | DisbursementsCharitablePrpsAmt |
Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | 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 ($243,197) and (b) the entire balance of the Capital Improvement Account ($403,533). 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. | ShortExplanationTxt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (20 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| Building Improvements FY14 | 2014-01-02 | $124,751 | $27,458 | SL | 39.000000000000 | $3,199 | $0 |
| Building | 2014-01-02 | $750,000 | $165,066 | SL | 39.000000000000 | $19,231 | $0 |
| Building Improvements FY15 | 2015-01-02 | $119,623 | $23,258 | SL | 39.000000000000 | $3,067 | $0 |
| Land Improvements | 2015-07-24 | $124,437 | $58,072 | SL | 15.000000000000 | $8,296 | $0 |
| Building-65 Stone Stret | 2016-05-16 | $360,400 | $56,986 | SL | 39.000000000000 | $9,241 | $0 |
| Building Improvements FY16 | 2016-01-02 | $53,710 | $9,065 | SL | 39.000000000000 | $1,377 | $0 |
| Land 65 Stone Street | 2016-05-16 | $229,400 | L | $0 | $0 | ||
| Shutters | 2016-11-10 | $14,527 | $11,931 | SL | 7.000000000000 | $2,075 | $0 |
| Drapes | 2016-08-25 | $3,255 | $2,751 | SL | 7.000000000000 | $465 | $0 |
| Rug | 2017-02-23 | $4,589 | $3,553 | SL | 7.000000000000 | $656 | $0 |
| Portraits | 2017-02-23 | $8,636 | $6,684 | SL | 7.000000000000 | $1,234 | $0 |
| New boilers and electrical improvements | 2016-10-06 | $39,709 | $5,938 | SL | 39.000000000000 | $1,018 | $0 |
| Insulation | 2017-07-10 | $9,665 | $1,261 | SL | 39.000000000000 | $248 | $0 |
| Land improvements | 2018-01-31 | $11,544 | $3,465 | SL | 15.000000000000 | $770 | $0 |
| Building Improvements FY17 | 2018-01-31 | $33,200 | $3,830 | SL | 39.000000000000 | $851 | $0 |
| Window inserts | 2019-01-31 | $3,050 | $1,526 | SL | 7.000000000000 | $436 | $0 |
| Utility vehicle | 2020-09-14 | $11,800 | $4,523 | SL | 5.000000000000 | $2,360 | $0 |
| Buried utility | 2021-03-18 | $12,062 | $1,072 | SL | 15.000000000000 | $804 | $0 |
| Resurface driveway | 2021-06-04 | $6,500 | $505 | SL | 15.000000000000 | $433 | $0 |
| Building Improvements FY23 | 2023-01-31 | $19,741 | SL | 39.000000000000 | $253 | $0 |
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | 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 $182,400 of qualifying distributions made during the fiscal year ended July 31, 2023 as distributed out of corpus.Patricia A. West, Executive Director/DirectorEsie & William Viles Foundation | ElectionDesc |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (67 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 75000 units FHLB 2.25% | $74,136 | $74,136 |
| 30000 units William Partners 4.3% | $29,695 | $29,695 |
| 100000 units Welltower OP LL 3.625% | $98,249 | $98,249 |
| 50000 units Glaxo Smith Kline CA 3% | $48,930 | $48,930 |
| 100000 units Nextera Energy 3.25% | $98,059 | $98,059 |
| 75000 units Paypal Holdings 2.4% | $72,335 | $72,335 |
| 100000 units Celanese US Hold 6.05% | $99,934 | $99,934 |
| 50000 units Capital One Finl 4.25% | $48,457 | $48,457 |
| 100000 units Regions Finl Cor 2.25% | $94,139 | $94,139 |
| 40000 units Wells Fargo & Co Step 25 | $38,439 | $38,439 |
| 100000 units Juniper Networks 1.2% | $90,039 | $90,039 |
| 75000 units Air Lease Corp 2.87% | $70,118 | $70,118 |
| 100000 units Apple Inc 0.7% | $90,362 | $90,362 |
| 50000 units Citigroup Inc 3.2% | $46,624 | $46,624 |
| 55000 units Marathon Petrol 5.125% | $54,553 | $54,553 |
| 70000 units Charles Schwab VAR 27 | $69,383 | $69,383 |
| 70000 units Qual Comm Inc 3.25% | $66,346 | $66,346 |
| 75000 units Bank of America Corp 3.248% | $70,364 | $70,364 |
| 50000 units Deltona FL Util 0.438% | $47,082 | $47,082 |
| 25000 units Alphabet Inc 3.375% | $24,675 | $24,675 |
| 55000 units Amazon.com 3.3% | $52,404 | $52,404 |
| 50000 units Amazon.com Inc 2.8% | $48,667 | $48,667 |
| 60000 units American Intl Group 3.9% | $58,201 | $58,201 |
| 65000 units Aon Plc 3.875% | $62,991 | $62,991 |
| 25000 units Apple Inc 3.25% | $24,077 | $24,077 |
| 75000 units Bank of America Corp 3.248% | $70,364 | $70,364 |
| 55000 units Berkshire Hathaway 3.125% | $52,816 | $52,816 |
| 75000 units Blackrock Inc 3.5% | $73,972 | $73,972 |
| 65000 units Broadcom Inc 4.75% | $62,884 | $62,884 |
| 75000 units Cisco Systems Inc 2.2% | $74,576 | $74,576 |
| 75000 units Coca-Cola 2.125% | $65,715 | $65,715 |
| 35000 units John Deere Cap Corp Med. Term Nts-Book 5.15% | $34,929 | $34,929 |
| 50000 units John Deere Capital Corp | $44,931 | $44,931 |
| 40000 units Fifth Third Bancorp 6.361% | $40,529 | $40,529 |
| 35000 units Golddman Sachs Group 3.8% | $31,960 | $31,960 |
| 50000 units Intel Corp 5.125% | $50,297 | $50,297 |
| 30000 units Intercontinental Exhange 2.1% | $25,113 | $25,113 |
| 25000 units JP Morgan Chase 3.3% | $23,850 | $23,850 |
| 65000 units Meta Platforms Inc 3.5% | $62,078 | $62,078 |
| 25000 units Microsoft Corp 3.3% | $23,979 | $23,979 |
| 30000 units Microsoft Corp 3.625% | $29,739 | $29,739 |
| 65000 units Morgan Stanley 3.875 | $62,748 | $62,748 |
| 40000 units PEP 2.75% | $38,414 | $38,414 |
| 50000 units Paypal Holdings Inc 2.85% | $44,473 | $44,473 |
| 75000 units Salesforce.com Inc 3.7% | $72,151 | $72,151 |
| 75000 units Target Corp 2.5% | $70,975 | $70,975 |
| 45000 units Visa Inc 1.9% | $40,886 | $40,886 |
| 45000 units Wells Fargo Co 3.55% | $43,158 | $43,158 |
| 125000 units FHLB .7% | $110,131 | $110,131 |
| 60000 units FHLB 1.6% | $52,468 | $52,468 |
| 40000 units FHLB 2.05% | $36,484 | $36,484 |
| 100000 units FHLB 2.15% | $82,929 | $82,929 |
| 50000 units FHLB 5.75% | $49,883 | $49,883 |
| 95000 units FHLB 1.57% | $77,017 | $77,017 |
| 120000 units FNMA .87% | $103,461 | $103,461 |
| 110000 units FNMA 1.25% | $89,638 | $89,638 |
| 100000 units Freddie Mac .5% | $90,885 | $90,885 |
| 75000 units US Treasury 2.25% | $72,164 | $72,164 |
| 21305.649 units FUAMX | $204,321 | $204,321 |
| 20761.227 units FUMBX | $205,536 | $205,536 |
| 16086.688 units PPREX | $139,472 | $139,472 |
| 2390.492 units PPREX | $20,726 | $20,726 |
| 3165.179 units FUAMX | $30,354 | $30,354 |
| 10114.829 units Dodge & Cox Income Fund | $125,222 | $125,222 |
| 1768.167 units Guggenheim Total Return Bond | $41,357 | $41,357 |
| 14789.622 units Fidelity Intermediate Bond Fund | $146,713 | $146,713 |
| 3084.626 units FUMBX | $30,538 | $30,538 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (144 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 150 units Accenture PLC F | $47,453 | $47,453 |
| 750 units Activision Blizzard | $69,570 | $69,570 |
| 1050 units Alphabet Inc | $139,356 | $139,356 |
| 900 units Amazon.com Inc | $120,312 | $120,312 |
| 410 units American Water Works | $60,446 | $60,446 |
| 275 units Ametek Inc | $43,615 | $43,615 |
| 680 units Amphenol Corp | $60,051 | $60,051 |
| 250 units Ansys Inc | $85,525 | $85,525 |
| 1200 units Apple Inc | $235,740 | $235,740 |
| 50 units ASML Holding N V F | $35,821 | $35,821 |
| 2000 units Bank of America Corp | $64,000 | $64,000 |
| 300 units Berkshire Hathaway Class B | $105,588 | $105,588 |
| 1900 units Borg Warner Inc | $88,350 | $88,350 |
| 325 units Chubb Ltd | $66,433 | $66,433 |
| 365 units CME Group Inc | $72,620 | $72,620 |
| 150 units Costco Wholesale CO | $84,101 | $84,101 |
| 300 units Danaher Corp | $76,518 | $76,518 |
| 100 units Deere & Co | $42,960 | $42,960 |
| 350 units Eaton Corp PLC | $71,862 | $71,862 |
| 725 units Exxon Mobil | $77,749 | $77,749 |
| 225 units Henery Jack & Assoc | $37,703 | $37,703 |
| 345 units Meta Platforms | $109,917 | $109,917 |
| 250 units Home Depot Inc | $83,460 | $83,460 |
| 150 units Idexx Labs | $83,210 | $83,210 |
| 175 units Intuit Inc | $89,548 | $89,548 |
| 500 units JP Morgan Chase & Co | $78,980 | $78,980 |
| 250 units Linde PLC | $97,668 | $97,668 |
| 600 units Marvell Technology Inc | $39,078 | $39,078 |
| 675 units Medtronic PLC | $59,238 | $59,238 |
| 800 units Merck & Co Inc | $85,320 | $85,320 |
| 650 units Microchip Technology | $61,061 | $61,061 |
| 600 units Microsoft Corp | $201,552 | $201,552 |
| 810 units Nextera Energy Inc | $59,373 | $59,373 |
| 200 units Nordson Corp | $50,322 | $50,322 |
| 100 units Northrop Grumman Co | $44,500 | $44,500 |
| 300 units Palo Alto Networks | $74,988 | $74,988 |
| 350 units Pepsico Inc | $65,611 | $65,611 |
| 1000 units Pfizer Inc | $36,060 | $36,060 |
| 800 units Phillips 66 | $89,240 | $89,240 |
| 500 units Procter & Gamble | $78,150 | $78,150 |
| 100 units Rockwell Automation | $33,629 | $33,629 |
| 475 units RTX Corp | $41,767 | $41,767 |
| 150 units Thermo Fisher Scientific | $82,299 | $82,299 |
| 1050 units TJX Companies Inc | $90,857 | $90,857 |
| 400 units Tractor Supply Comp | $89,596 | $89,596 |
| 1500 units US Bancorp | $59,520 | $59,520 |
| 225 units Union Pacific Corp | $52,205 | $52,205 |
| 150 units United Health GRP Inc | $75,956 | $75,956 |
| 375 units Visa Inc | $89,149 | $89,149 |
| 500 units Walt Disney Co | $44,445 | $44,445 |
| 350 units Waste Connections Inc F | $49,410 | $49,410 |
| 211 units Abbvie Inc | $31,561 | $31,561 |
| 115 units Adobe Sys Inc | $62,810 | $62,810 |
| 900 units Alphabet Inc - Class A | $119,448 | $119,448 |
| 280 units Alphabet Inc - Class C | $37,271 | $37,271 |
| 1350 units Amazon.com Inc | $180,468 | $180,468 |
| 185 units American Tower Corporation | $35,207 | $35,207 |
| 92 units Ameriprise Financial Inc | $32,057 | $32,057 |
| 1853 units Apple Inc | $364,022 | $364,022 |
| 130 units Berkshire Hathaway - Class B | $45,755 | $45,755 |
| 30 units Booking Holdings Inc | $89,124 | $89,124 |
| 107 units Broadcom Inc | $96,156 | $96,156 |
| 259 units Caterpillar Inc | $68,679 | $68,679 |
| 224 units Chubb Ltd | $45,788 | $45,788 |
| 970 units Cisco Systems Inc. | $50,479 | $50,479 |
| 349 units Conoco Phillips | $41,084 | $41,084 |
| 112 units Costco Wholesale Corp | $62,795 | $62,795 |
| 189 units Danaher Corp | $48,206 | $48,206 |
| 998 units Dow Inc | $56,357 | $56,357 |
| 229 units Ecolab Inc | $41,939 | $41,939 |
| 472 units Exxon Mobil Corp | $50,617 | $50,617 |
| 175 units Meta Platforms | $55,755 | $55,755 |
| 2523 units Ford Motor Co | $33,329 | $33,329 |
| 415 units Fortive Corp | $32,515 | $32,515 |
| 203 units Home Depot Inc | $67,769 | $67,769 |
| 229 units Honeywell Intl Inc | $44,456 | $44,456 |
| 519 units JP Morgan Chase & Co | $81,981 | $81,981 |
| 195 units McDonald's Corp | $57,174 | $57,174 |
| 518 units Merck & Co Inc | $55,244 | $55,244 |
| 937 units Microsoft Corp | $314,757 | $314,757 |
| 105 units Northrop Grumman Corp | $46,725 | $46,725 |
| 238 units Nvidia Corp | $111,215 | $111,215 |
| 251 units PNC Financial Services Group | $34,359 | $34,359 |
| 422 units Paypal Holdings Inc | $31,996 | $31,996 |
| 319 units PepiCo Inc | $59,799 | $59,799 |
| 230 units Procter & Gamble Co | $35,949 | $35,949 |
| 547 units Raytheon Technologies Corp | $48,098 | $48,098 |
| 297 units Salesforce.com Inc | $66,828 | $66,828 |
| 465 units Starbucks Corp | $47,229 | $47,229 |
| 408 units TE Connectivity LTD | $58,544 | $58,544 |
| 249 units Tesla Motors Inc | $66,590 | $66,590 |
| 131 units Thermo Fisher Scientific Inc | $71,874 | $71,874 |
| 325 units Union Pacific Corp | $75,407 | $75,407 |
| 145 units UnitedHealth Group Inc. | $73,424 | $73,424 |
| 345 units Visa Inc | $82,017 | $82,017 |
| 335 units Walmart Inc | $53,553 | $53,553 |
| 418 units Walt Disney Co | $37,156 | $37,156 |
| 235 units Eaton Corp PLC | $48,250 | $48,250 |
| 30 units Abbvie Inc | $4,487 | $4,487 |
| 17 units Adobe Sys Inc | $9,285 | $9,285 |
| 180 units Alphabet Inc - Class C | $23,960 | $23,960 |
| 222 units Amazon.com Inc | $29,677 | $29,677 |
| 20 units American Tower Corporation | $3,806 | $3,806 |
| 13 units Ameriprise Financial Inc | $4,530 | $4,530 |
| 305 units Apple Inc | $59,917 | $59,917 |
| 19 units Berkshire Hathaway - Class B | $6,687 | $6,687 |
| 4 units Booking Holdings Inc | $11,883 | $11,883 |
| 21 units Broadcom Inc | $18,872 | $18,872 |
| 37 units Caterpillar Inc | $9,811 | $9,811 |
| 32 units Chubb LTD | $6,541 | $6,541 |
| 155 units Cisco Systems Inc | $8,066 | $8,066 |
| 50 units Conoco Phillips | $5,885 | $5,885 |
| 16 units Costco Wholesale Corp | $8,971 | $8,971 |
| 27 units Danaher Corp | $6,887 | $6,887 |
| 143 units Dow Inc | $8,075 | $8,075 |
| 41 units Ecolab Inc | $7,509 | $7,509 |
| 68 units Exxon Mobil Corp | $7,292 | $7,292 |
| 460 units Ford Motor Co | $6,077 | $6,077 |
| 60 units Fortive Corp | $4,701 | $4,701 |
| 29 units Home Depot Inc | $9,681 | $9,681 |
| 33 units Honeywell Intl Inc | $6,406 | $6,406 |
| 74 units JP Morgan Chase & Co | $11,689 | $11,689 |
| 30 units McDonald's Corp | $8,796 | $8,796 |
| 75 units Merck & Co | $7,998 | $7,998 |
| 30 units Meta Platforms Cl A | $9,558 | $9,558 |
| 137 units Microsoft Corp | $46,021 | $46,021 |
| 16 units Northrop Grumman Corp | $7,119 | $7,119 |
| 34 units Nvidia Corp | $15,888 | $15,888 |
| 36 units PNC Financial Services Group | $4,928 | $4,928 |
| 63 units Paypal Holdings Inc | $4,777 | $4,777 |
| 46 units PepsiCo Inc | $8,623 | $8,623 |
| 35 units Procter & Gamble Co | $5,471 | $5,471 |
| 69 units Raytheon Technologies Corp | $6,067 | $6,067 |
| 62 units Salesforce.com Inc | $13,951 | $13,951 |
| 68 units Starbucks Corp | $6,907 | $6,907 |
| 59 units TE Connectivity LTD | $8,466 | $8,466 |
| 36 units Tesla Motors | $9,627 | $9,627 |
| 13 units Thermo Fisher Scientific Inc | $7,133 | $7,133 |
| 45 units Union Pacific Corp | $10,441 | $10,441 |
| 25 units United Health Group Inc | $12,659 | $12,659 |
| 50 units Visa Inc | $11,887 | $11,887 |
| 48 units Walmart Inc | $7,673 | $7,673 |
| 52 units Walt Disney Co | $4,622 | $4,622 |
| 34 units Eaton Corp PLC | $6,981 | $6,981 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (22 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 9360 units IQ Hedge Multi-Strategy | FMV | $284,637 | $284,637 |
| 114185 units iShares S&P GSCI | FMV | $306,396 | $306,396 |
| 5972 units Vanguard FTSE All World | FMV | $337,179 | $337,179 |
| 3360 units Vanguard Real Estate | FMV | $286,474 | $286,474 |
| 13602.448 units Goldman Sachs Emerging | FMV | $303,335 | $303,335 |
| 16878.9480 units T. Rowe Price Overseas S | FMV | $211,156 | $211,156 |
| 6506.948 units American Europacific Growth | FMV | $367,578 | $367,578 |
| 5676.186 units Invesco Oppenheimer Developing Markets | FMV | $231,191 | $231,191 |
| 5907.894 units Clearbridge Intl Growth Fund | FMV | $363,572 | $363,572 |
| 16145.241 units Touchstone Sands Cap Emg Mrkts Growth Fd | FMV | $231,684 | $231,684 |
| 3672.813 units T Rowe Price Mid-Cap Growth | FMV | $381,789 | $381,789 |
| 11779.696 units MFS Mid Cap Value Fund | FMV | $362,579 | $362,579 |
| 5679.165 units Delaware Small Cap Value Instl | FMV | $419,634 | $419,634 |
| 3637.943 units Cohen & Steers Instl Realty | FMV | $163,962 | $163,962 |
| 959.895 units American Europacific Growth | FMV | $54,224 | $54,224 |
| 832.672 units Invesco Oppenheimer Developing Markets | FMV | $33,915 | $33,915 |
| 882.153 units Clearbridge Intl Growth Fund | FMV | $54,288 | $54,288 |
| 2353.496 units Touchstone Sands Cap Emg Mrkts Growth Fd | FMV | $33,773 | $33,773 |
| 558.696 units T Rowe Price Mid-Cap Growth | FMV | $54,958 | $54,958 |
| 1695.808 units MFS Mid Cap Value Fund | FMV | $52,197 | $52,197 |
| 853.631 units Delaware Small Cap Value Instl | FMV | $63,075 | $63,075 |
| 523.646 units Cohen & Steers Instl Realty | FMV | $23,601 | $23,601 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (20 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| Building Improvements FY14 | $124,751 | $30,657 | $94,094 |
| Building | $750,000 | $184,297 | $565,703 |
| Building Improvements FY15 | $119,623 | $26,325 | $93,298 |
| Land Improvements | $124,437 | $66,368 | $58,069 |
| Building-65 Stone Stret | $360,400 | $66,227 | $294,173 |
| Building Improvements FY16 | $53,710 | $10,442 | $43,268 |
| Land 65 Stone Street | $229,400 | $0 | $229,400 |
| Shutters | $14,527 | $14,006 | $521 |
| Drapes | $3,255 | $3,216 | $39 |
| Rug | $4,589 | $4,209 | $380 |
| Portraits | $8,636 | $7,918 | $718 |
| New boilers and electrical improvements | $39,709 | $6,956 | $32,753 |
| Insulation | $9,665 | $1,509 | $8,156 |
| Land improvements | $11,544 | $4,235 | $7,309 |
| Building Improvements FY17 | $33,200 | $4,681 | $28,519 |
| Window inserts | $3,050 | $1,962 | $1,088 |
| Utility vehicle | $11,800 | $6,883 | $4,917 |
| Buried utility | $12,062 | $1,876 | $10,186 |
| Resurface driveway | $6,500 | $938 | $5,562 |
| Building Improvements FY23 | $19,741 | $253 | $19,488 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $310 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $310 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Office Expenses | $5,075 | $0 | $5,075 |
| Insurance | $2,735 | $0 | $2,735 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Net Unrealized Gains/(Losses) on Investments | Desc |
| Amt | $446,785 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Investment Management Fees | CategoryTxt |
| Amt | $78,649 | Amt |
| Net Investment Income | $78,649 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Excise Tax | $5,750 | $0 | $0 |
| Foreign Taxes | $549 | $549 | $0 |
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