2023-12-04T12:39:28-06:00 2023-07-31 010494526 BAKER NEWMAN & NOYES LLC BOX 507 PORTLAND ME 04112 990PF 2022-08-01 223089641 Elsie & William Viles Foundation c/o Mark L Johnston Treasurer ELSI 2076221124 PO Box 319 Augusta ME 043320319 Mark L Johnston Treasurer 2076221124 2023-11-17 1 Mark Johnston 999009999 0 Nicholas E Porto P01310283 2078792100 2023-11-17 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X 18931826 X 182400 312957 312957 591526 3589266 591526 1086883 904483 41686 2084 39602 11377 569 10808 310 0 310 8800 2640 6160 78649 78649 0 6299 549 0 56014 0 87154 0 87154 7810 0 7810 298099 84491 151844 796715 796715 1094814 84491 948559 -7931 819992 3212 45418 45418 549231 599489 599489 7789939 7739986 7739986 4181389 4428095 4428095 4435287 4621197 4621197 1940599 442958 1533914 1497641 1497641 18492972 18931826 18931826 0 0 X 669802 669802 0 0 17823170 18262024 18492972 18931826 18492972 18931826 18492972 -7931 446785 18931826 0 18931826 Publicly Traded Securities P 3545061 2997740 547321 547321 Capital Gains Dividends P 44205 44205 44205 591526 11398 0 11398 0 11398 11100 0 0 0 11100 X 9 307 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 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 41686 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 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 151844 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 16151320 465359 0 16616679 0 0 16616679 646730 15969949 798497 798497 11398 11398 787099 0 787099 0 787099 948559 0 948559 787099 197545 0 0 948559 197545 0 182400 568614 0 0 0 182400 0 0 0 0 218485 182400 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. Augusta Food Bank 161 Mt Vernon Avenue Augusta ME 04330 N/A PC Weekend KidsPack Program 20000 Boys and Girls Clubs of Kennebec Valley 14 Pray Street Gardiner ME 04345 N/A PC Make up for non-reimbursed meals 15000 Camp Kita PO Box 238 North Berwick ME 03906 N/A PC Bereavement Camp for children 2500 Central Maine Area Agency On Aging fbo Spectrum Generations One Weston Avenue Augusta ME 04330 N/A PC Dining room expansion furniture 12500 City of Augusta 16 Cony Street Augusta ME 04330 N/A GOV Payment in lieu of taxes 18300 CODA Chorus PO Box 146 Winthrop ME 04364 N/A PC General operating support 4800 Cony High School 60 Pierce Drive Augusta ME 04330 N/A GOV Scholarship support 60715 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 5000 Gardiner Library Association 152 Water Street Gardiner ME 04345 N/A PC Restoration of Entrance Garden 3500 Greater Augusta Back to School Program 27 Bunny Street Augusta ME 04330 N/A PC Supplies 2500 Hallowell Food Bank 75 Middle Street Hallowell ME 04347 N/A PC Operating support and replacement of freezers 2000 Hardy Girls Healthy Women PO Box 821 Waterville ME 04903 N/A PC High school girl retreats 4000 Kennebec Historical Society PO Box 5582 Augusta ME 04330 N/A PC General operating support 10500 Kennebec Valley Humane Society 10 Pet Haven Lane Augusta ME 04330 N/A PC General operating support 173000 Literacy Volunteers of Greater Augusta Inc 12 Spruce Street Augusta ME 043305204 N/A PC General Operating Support 4900 Maine State Museum State House Station 83 Augusta ME 043330083 N/A GOV General operating support 74000 Maine State Music Theatre 22 Elm Street Brunswick ME 04011 N/A PC Funding for 2 young adult performances 3000 MaineGeneral Health 35 Medical Center Parkway Augusta ME 04330 N/A PC General operating support 163000 Midcoast Literacy 34 Wing Farm Parkway Bath ME 04530 N/A PC Rea Together tutors 1000 Penquis CAP Inc PO Box 1162 Bangor ME 04402 N/A PC General operating support 2000 Pine Tree Society 149 Front Street Bath ME 04530 N/A PC Overnight summer camp 10000 Ronald McDonald House 250 Brackett Street Portland ME 04102 N/A PC 250 comfort/care nights 2500 South Parish Congregational Church 9 Church Street Augusta ME 04330 N/A PC General operating support 74000 Sportsman's Alliance of Maine 205 Church Hill Road Augusta ME 04330 N/A PC Archery Equipment 3500 Viles Arboretum PO Box 344 153 Hospital Street Augusta ME 04332 N/A PC General operating support 81500 Volunteers of America 14 Maine Street Brunswick ME 04011 N/A PC Food for seniors 4000 Wild Seed Project PO Box 4301 Portland ME 04101 N/A PC Program at Chelsea School 1500 Winthrop Public Library Foundation PO Box 580 Winthrop ME 04364 N/A PC Summer Reading Program 3500 YMCA State of Maine PO Box 446 Winthrop ME 04364 N/A PC Facility Upgrades 10000 796715 0 14 312957 18 591526 0 904483 0 904483 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 182400 X Accounting Fees 8800 2640 6160 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. Building Improvements FY14 2014-01-02 124751 27458 SL 39.000000000000 3199 0 Building 2014-01-02 750000 165066 SL 39.000000000000 19231 0 Building Improvements FY15 2015-01-02 119623 23258 SL 39.000000000000 3067 0 Land Improvements 2015-07-24 124437 58072 SL 15.000000000000 8296 0 Building-65 Stone Stret 2016-05-16 360400 56986 SL 39.000000000000 9241 0 Building Improvements FY16 2016-01-02 53710 9065 SL 39.000000000000 1377 0 Land 65 Stone Street 2016-05-16 229400 L 0 0 Shutters 2016-11-10 14527 11931 SL 7.000000000000 2075 0 Drapes 2016-08-25 3255 2751 SL 7.000000000000 465 0 Rug 2017-02-23 4589 3553 SL 7.000000000000 656 0 Portraits 2017-02-23 8636 6684 SL 7.000000000000 1234 0 New boilers and electrical improvements 2016-10-06 39709 5938 SL 39.000000000000 1018 0 Insulation 2017-07-10 9665 1261 SL 39.000000000000 248 0 Land improvements 2018-01-31 11544 3465 SL 15.000000000000 770 0 Building Improvements FY17 2018-01-31 33200 3830 SL 39.000000000000 851 0 Window inserts 2019-01-31 3050 1526 SL 7.000000000000 436 0 Utility vehicle 2020-09-14 11800 4523 SL 5.000000000000 2360 0 Buried utility 2021-03-18 12062 1072 SL 15.000000000000 804 0 Resurface driveway 2021-06-04 6500 505 SL 15.000000000000 433 0 Building Improvements FY23 2023-01-31 19741 SL 39.000000000000 253 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 $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 75000 units FHLB 2.25% 74136 74136 30000 units William Partners 4.3% 29695 29695 100000 units Welltower OP LL 3.625% 98249 98249 50000 units Glaxo Smith Kline CA 3% 48930 48930 100000 units Nextera Energy 3.25% 98059 98059 75000 units Paypal Holdings 2.4% 72335 72335 100000 units Celanese US Hold 6.05% 99934 99934 50000 units Capital One Finl 4.25% 48457 48457 100000 units Regions Finl Cor 2.25% 94139 94139 40000 units Wells Fargo & Co Step 25 38439 38439 100000 units Juniper Networks 1.2% 90039 90039 75000 units Air Lease Corp 2.87% 70118 70118 100000 units Apple Inc 0.7% 90362 90362 50000 units Citigroup Inc 3.2% 46624 46624 55000 units Marathon Petrol 5.125% 54553 54553 70000 units Charles Schwab VAR 27 69383 69383 70000 units Qual Comm Inc 3.25% 66346 66346 75000 units Bank of America Corp 3.248% 70364 70364 50000 units Deltona FL Util 0.438% 47082 47082 25000 units Alphabet Inc 3.375% 24675 24675 55000 units Amazon.com 3.3% 52404 52404 50000 units Amazon.com Inc 2.8% 48667 48667 60000 units American Intl Group 3.9% 58201 58201 65000 units Aon Plc 3.875% 62991 62991 25000 units Apple Inc 3.25% 24077 24077 75000 units Bank of America Corp 3.248% 70364 70364 55000 units Berkshire Hathaway 3.125% 52816 52816 75000 units Blackrock Inc 3.5% 73972 73972 65000 units Broadcom Inc 4.75% 62884 62884 75000 units Cisco Systems Inc 2.2% 74576 74576 75000 units Coca-Cola 2.125% 65715 65715 35000 units John Deere Cap Corp Med. Term Nts-Book 5.15% 34929 34929 50000 units John Deere Capital Corp 44931 44931 40000 units Fifth Third Bancorp 6.361% 40529 40529 35000 units Golddman Sachs Group 3.8% 31960 31960 50000 units Intel Corp 5.125% 50297 50297 30000 units Intercontinental Exhange 2.1% 25113 25113 25000 units JP Morgan Chase 3.3% 23850 23850 65000 units Meta Platforms Inc 3.5% 62078 62078 25000 units Microsoft Corp 3.3% 23979 23979 30000 units Microsoft Corp 3.625% 29739 29739 65000 units Morgan Stanley 3.875 62748 62748 40000 units PEP 2.75% 38414 38414 50000 units Paypal Holdings Inc 2.85% 44473 44473 75000 units Salesforce.com Inc 3.7% 72151 72151 75000 units Target Corp 2.5% 70975 70975 45000 units Visa Inc 1.9% 40886 40886 45000 units Wells Fargo Co 3.55% 43158 43158 125000 units FHLB .7% 110131 110131 60000 units FHLB 1.6% 52468 52468 40000 units FHLB 2.05% 36484 36484 100000 units FHLB 2.15% 82929 82929 50000 units FHLB 5.75% 49883 49883 95000 units FHLB 1.57% 77017 77017 120000 units FNMA .87% 103461 103461 110000 units FNMA 1.25% 89638 89638 100000 units Freddie Mac .5% 90885 90885 75000 units US Treasury 2.25% 72164 72164 21305.649 units FUAMX 204321 204321 20761.227 units FUMBX 205536 205536 16086.688 units PPREX 139472 139472 2390.492 units PPREX 20726 20726 3165.179 units FUAMX 30354 30354 10114.829 units Dodge & Cox Income Fund 125222 125222 1768.167 units Guggenheim Total Return Bond 41357 41357 14789.622 units Fidelity Intermediate Bond Fund 146713 146713 3084.626 units FUMBX 30538 30538 150 units Accenture PLC F 47453 47453 750 units Activision Blizzard 69570 69570 1050 units Alphabet Inc 139356 139356 900 units Amazon.com Inc 120312 120312 410 units American Water Works 60446 60446 275 units Ametek Inc 43615 43615 680 units Amphenol Corp 60051 60051 250 units Ansys Inc 85525 85525 1200 units Apple Inc 235740 235740 50 units ASML Holding N V F 35821 35821 2000 units Bank of America Corp 64000 64000 300 units Berkshire Hathaway Class B 105588 105588 1900 units Borg Warner Inc 88350 88350 325 units Chubb Ltd 66433 66433 365 units CME Group Inc 72620 72620 150 units Costco Wholesale CO 84101 84101 300 units Danaher Corp 76518 76518 100 units Deere & Co 42960 42960 350 units Eaton Corp PLC 71862 71862 725 units Exxon Mobil 77749 77749 225 units Henery Jack & Assoc 37703 37703 345 units Meta Platforms 109917 109917 250 units Home Depot Inc 83460 83460 150 units Idexx Labs 83210 83210 175 units Intuit Inc 89548 89548 500 units JP Morgan Chase & Co 78980 78980 250 units Linde PLC 97668 97668 600 units Marvell Technology Inc 39078 39078 675 units Medtronic PLC 59238 59238 800 units Merck & Co Inc 85320 85320 650 units Microchip Technology 61061 61061 600 units Microsoft Corp 201552 201552 810 units Nextera Energy Inc 59373 59373 200 units Nordson Corp 50322 50322 100 units Northrop Grumman Co 44500 44500 300 units Palo Alto Networks 74988 74988 350 units Pepsico Inc 65611 65611 1000 units Pfizer Inc 36060 36060 800 units Phillips 66 89240 89240 500 units Procter & Gamble 78150 78150 100 units Rockwell Automation 33629 33629 475 units RTX Corp 41767 41767 150 units Thermo Fisher Scientific 82299 82299 1050 units TJX Companies Inc 90857 90857 400 units Tractor Supply Comp 89596 89596 1500 units US Bancorp 59520 59520 225 units Union Pacific Corp 52205 52205 150 units United Health GRP Inc 75956 75956 375 units Visa Inc 89149 89149 500 units Walt Disney Co 44445 44445 350 units Waste Connections Inc F 49410 49410 211 units Abbvie Inc 31561 31561 115 units Adobe Sys Inc 62810 62810 900 units Alphabet Inc - Class A 119448 119448 280 units Alphabet Inc - Class C 37271 37271 1350 units Amazon.com Inc 180468 180468 185 units American Tower Corporation 35207 35207 92 units Ameriprise Financial Inc 32057 32057 1853 units Apple Inc 364022 364022 130 units Berkshire Hathaway - Class B 45755 45755 30 units Booking Holdings Inc 89124 89124 107 units Broadcom Inc 96156 96156 259 units Caterpillar Inc 68679 68679 224 units Chubb Ltd 45788 45788 970 units Cisco Systems Inc. 50479 50479 349 units Conoco Phillips 41084 41084 112 units Costco Wholesale Corp 62795 62795 189 units Danaher Corp 48206 48206 998 units Dow Inc 56357 56357 229 units Ecolab Inc 41939 41939 472 units Exxon Mobil Corp 50617 50617 175 units Meta Platforms 55755 55755 2523 units Ford Motor Co 33329 33329 415 units Fortive Corp 32515 32515 203 units Home Depot Inc 67769 67769 229 units Honeywell Intl Inc 44456 44456 519 units JP Morgan Chase & Co 81981 81981 195 units McDonald's Corp 57174 57174 518 units Merck & Co Inc 55244 55244 937 units Microsoft Corp 314757 314757 105 units Northrop Grumman Corp 46725 46725 238 units Nvidia Corp 111215 111215 251 units PNC Financial Services Group 34359 34359 422 units Paypal Holdings Inc 31996 31996 319 units PepiCo Inc 59799 59799 230 units Procter & Gamble Co 35949 35949 547 units Raytheon Technologies Corp 48098 48098 297 units Salesforce.com Inc 66828 66828 465 units Starbucks Corp 47229 47229 408 units TE Connectivity LTD 58544 58544 249 units Tesla Motors Inc 66590 66590 131 units Thermo Fisher Scientific Inc 71874 71874 325 units Union Pacific Corp 75407 75407 145 units UnitedHealth Group Inc. 73424 73424 345 units Visa Inc 82017 82017 335 units Walmart Inc 53553 53553 418 units Walt Disney Co 37156 37156 235 units Eaton Corp PLC 48250 48250 30 units Abbvie Inc 4487 4487 17 units Adobe Sys Inc 9285 9285 180 units Alphabet Inc - Class C 23960 23960 222 units Amazon.com Inc 29677 29677 20 units American Tower Corporation 3806 3806 13 units Ameriprise Financial Inc 4530 4530 305 units Apple Inc 59917 59917 19 units Berkshire Hathaway - Class B 6687 6687 4 units Booking Holdings Inc 11883 11883 21 units Broadcom Inc 18872 18872 37 units Caterpillar Inc 9811 9811 32 units Chubb LTD 6541 6541 155 units Cisco Systems Inc 8066 8066 50 units Conoco Phillips 5885 5885 16 units Costco Wholesale Corp 8971 8971 27 units Danaher Corp 6887 6887 143 units Dow Inc 8075 8075 41 units Ecolab Inc 7509 7509 68 units Exxon Mobil Corp 7292 7292 460 units Ford Motor Co 6077 6077 60 units Fortive Corp 4701 4701 29 units Home Depot Inc 9681 9681 33 units Honeywell Intl Inc 6406 6406 74 units JP Morgan Chase & Co 11689 11689 30 units McDonald's Corp 8796 8796 75 units Merck & Co 7998 7998 30 units Meta Platforms Cl A 9558 9558 137 units Microsoft Corp 46021 46021 16 units Northrop Grumman Corp 7119 7119 34 units Nvidia Corp 15888 15888 36 units PNC Financial Services Group 4928 4928 63 units Paypal Holdings Inc 4777 4777 46 units PepsiCo Inc 8623 8623 35 units Procter & Gamble Co 5471 5471 69 units Raytheon Technologies Corp 6067 6067 62 units Salesforce.com Inc 13951 13951 68 units Starbucks Corp 6907 6907 59 units TE Connectivity LTD 8466 8466 36 units Tesla Motors 9627 9627 13 units Thermo Fisher Scientific Inc 7133 7133 45 units Union Pacific Corp 10441 10441 25 units United Health Group Inc 12659 12659 50 units Visa Inc 11887 11887 48 units Walmart Inc 7673 7673 52 units Walt Disney Co 4622 4622 34 units Eaton Corp PLC 6981 6981 9360 units IQ Hedge Multi-Strategy FMV 284637 284637 114185 units iShares S&P GSCI FMV 306396 306396 5972 units Vanguard FTSE All World FMV 337179 337179 3360 units Vanguard Real Estate FMV 286474 286474 13602.448 units Goldman Sachs Emerging FMV 303335 303335 16878.9480 units T. Rowe Price Overseas S FMV 211156 211156 6506.948 units American Europacific Growth FMV 367578 367578 5676.186 units Invesco Oppenheimer Developing Markets FMV 231191 231191 5907.894 units Clearbridge Intl Growth Fund FMV 363572 363572 16145.241 units Touchstone Sands Cap Emg Mrkts Growth Fd FMV 231684 231684 3672.813 units T Rowe Price Mid-Cap Growth FMV 381789 381789 11779.696 units MFS Mid Cap Value Fund FMV 362579 362579 5679.165 units Delaware Small Cap Value Instl FMV 419634 419634 3637.943 units Cohen & Steers Instl Realty FMV 163962 163962 959.895 units American Europacific Growth FMV 54224 54224 832.672 units Invesco Oppenheimer Developing Markets FMV 33915 33915 882.153 units Clearbridge Intl Growth Fund FMV 54288 54288 2353.496 units Touchstone Sands Cap Emg Mrkts Growth Fd FMV 33773 33773 558.696 units T Rowe Price Mid-Cap Growth FMV 54958 54958 1695.808 units MFS Mid Cap Value Fund FMV 52197 52197 853.631 units Delaware Small Cap Value Instl FMV 63075 63075 523.646 units Cohen & Steers Instl Realty FMV 23601 23601 Building Improvements FY14 124751 30657 94094 Building 750000 184297 565703 Building Improvements FY15 119623 26325 93298 Land Improvements 124437 66368 58069 Building-65 Stone Stret 360400 66227 294173 Building Improvements FY16 53710 10442 43268 Land 65 Stone Street 229400 0 229400 Shutters 14527 14006 521 Drapes 3255 3216 39 Rug 4589 4209 380 Portraits 8636 7918 718 New boilers and electrical improvements 39709 6956 32753 Insulation 9665 1509 8156 Land improvements 11544 4235 7309 Building Improvements FY17 33200 4681 28519 Window inserts 3050 1962 1088 Utility vehicle 11800 6883 4917 Buried utility 12062 1876 10186 Resurface driveway 6500 938 5562 Building Improvements FY23 19741 253 19488 Legal Fees 310 0 310 Office Expenses 5075 0 5075 Insurance 2735 0 2735 Net Unrealized Gains/(Losses) on Investments 446785 Investment Management Fees 78649 78649 0 Excise Tax 5750 0 0 Foreign Taxes 549 549 0