TIMANOUS FOUNDATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- TIMANOUS FOUNDATION (EIN 35-2580434)
- Tax period
- 2020-09-01 to 2021-08-31
- Filed
- 2022-01-11
- IRS object ID
- 202210119349301426
- Schema version
- 2020v4.1
- 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
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-01-11T15:38:30-06:00 | ReturnTs |
| Tax Period End | 2021-08-31 | 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 | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352580434 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Timanous Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TIMA | BusinessNameControlTxt |
| Phone | 2076554569 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2886 | AddressLine1Txt |
| City | South Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Garth Altenburg | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Phone | 2076554569 | PhoneNum |
| Signature | 2022-01-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Garth | PersonFirstNm |
| Person Last | Altenburg | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2022-01-10 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Garth Altenburg | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2886 | AddressLine1Txt |
| City | South Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,886,955 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://www.timanous.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Timanous Foundation is dedicated to providing a camp life that builds character and has lasting value for every boy. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $514,079 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,009,041 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,334,846 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38,263 | PYInvestmentIncomeAmt |
| CY Investment Income | $47,063 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $4,060 | CYOtherRevenueAmt |
| PY Total Revenue | $552,342 | PYTotalRevenueAmt |
| CY Total Revenue | $4,395,010 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $300 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $100 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $390,587 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $558,594 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $1,800 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $148,300 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $175,046 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $322,039 | PYOtherExpensesAmt |
| CY Other Expenses | $620,836 | CYOtherExpensesAmt |
| PY Total Expenses | $714,726 | PYTotalExpensesAmt |
| CY Total Expenses | $1,327,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$162,384 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,067,180 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,799,721 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,199,740 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $557,847 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $516,400 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,241,874 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,683,340 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Timanous Foundation is dedicated to providing a camp life that builds character and has lasting value for every boy. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $876,596 | ExpenseAmt |
| Grant | $100 | GrantAmt |
| Revenue | $1,334,846 | RevenueAmt |
| Desc | Timanous Foundation was created to operate Camp Timanous, a boys' overnight summer camp located in Southern Maine. As a nonprofit organization, the Foundation is committed to ensuring that the camp remains loyal to its enduring and traditional ideals.The Foundation is dedicated to providing a camp life that builds character and has lasting value for every boy. This camp life features:- Simple, active living in a rustic environment- Deep respect for the rights and self-worth of every individual- Holistic growth of body, mind and spirit(Continued on Schedule O...)The Foundation supports this camp life by fostering high standards for counselors as role models and leaders; maintaining generational continuity of the camp community; and committing to expand our community to include more economically and demographically diverse populations. | Desc |
| Total Program Service Expenses | $876,596 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Garth Altenburg Director | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2076554569 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2886 | AddressLine1Txt |
| City | South Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04116 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Dave Suitor | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $23,295 | $0 | $0 | |
| Kelly Dietel | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Vinny Dotoli | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Fred Hollister | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jeanette Michael | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Timothy Morningstar | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Brooks Motley | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Prior | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Linda McGorrill Suitor | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $17,045 | $0 | $0 | |
| Kara Van Norden | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Alan Washington | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Bruce Wimberly | |||||||
| Trustee | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Craig MacDonnell | |||||||
| Chairman | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| David McElhinny | |||||||
| Vice Chairman | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Bill Leece | |||||||
| Treasurer | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Will Mayer | |||||||
| Secretary | 15.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Garth Altenburg | |||||||
| Director | 40.00 | 0.00 | $113,293 | $0 | $42,187 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $153,633 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $42,187 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $299,469 | GovernmentGrantsAmt |
| All Other Contributions | $2,709,572 | AllOtherContributionsAmt |
| Noncash Contributions | $185,783 | NoncashContributionsAmt |
| Total Contributions | $3,009,041 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition & Fees | Desc |
| Business | 721210 | BusinessCd |
| Total Revenue Column | $1,334,846 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,334,846 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,334,846 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,063 | TotalRevenueColumnAmt |
| Exclusion | $47,063 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,060 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,060 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,060 | TotalRevenueColumnAmt |
| Exclusion | $4,060 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,491,945 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,491,945 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,395,010 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,334,846 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $51,123 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Program Services | $100 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,602 | TotalAmt |
| Program Services | $70,400 | ProgramServicesAmt |
| Management And General | $70,602 | ManagementAndGeneralAmt |
| Fundraising | $15,600 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,899 | TotalAmt |
| Program Services | $268,801 | ProgramServicesAmt |
| Management And General | $79,098 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,762 | TotalAmt |
| Program Services | $1,389 | ProgramServicesAmt |
| Management And General | $2,373 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,215 | TotalAmt |
| Program Services | $11,215 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,116 | TotalAmt |
| Program Services | $27,215 | ProgramServicesAmt |
| Management And General | $11,001 | ManagementAndGeneralAmt |
| Fundraising | $900 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,910 | TotalAmt |
| Management And General | $4,910 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,075 | TotalAmt |
| Management And General | $13,075 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75 | TotalAmt |
| Management And General | $75 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,300 | TotalAmt |
| Fundraising | $148,300 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,505 | TotalAmt |
| Management And General | $11,505 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,486 | TotalAmt |
| Program Services | $9,464 | ProgramServicesAmt |
| Management And General | $16,107 | ManagementAndGeneralAmt |
| Fundraising | $5,915 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,779 | TotalAmt |
| Management And General | $1,779 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,732 | TotalAmt |
| Program Services | $16,485 | ProgramServicesAmt |
| Management And General | $20,354 | ManagementAndGeneralAmt |
| Fundraising | $1,893 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,063 | TotalAmt |
| Program Services | $7,140 | ProgramServicesAmt |
| Management And General | $1,485 | ManagementAndGeneralAmt |
| Fundraising | $2,438 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,580 | TotalAmt |
| Program Services | $107,405 | ProgramServicesAmt |
| Management And General | $7,175 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,063 | TotalAmt |
| Program Services | $28,919 | ProgramServicesAmt |
| Management And General | $144 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,946 | TotalAmt |
| Program Services | $2,612 | ProgramServicesAmt |
| Management And General | $334 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,437 | TotalAmt |
| Management And General | $4,437 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,085 | TotalAmt |
| Program Services | $67,821 | ProgramServicesAmt |
| Management And General | $264 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,862 | TotalAmt |
| Program Services | $19,109 | ProgramServicesAmt |
| Management And General | $25,753 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Food & Kitchen | $101,684 | $101,684 |
| Camp Youth Programs | $66,402 | $66,402 |
| COVID Response | $31,026 | $31,026 |
| Laundry & Bedding | $24,830 | $24,830 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,296 | TotalAmt |
| Program Services | $14,579 | ProgramServicesAmt |
| Management And General | $5,717 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,327,830 | TotalAmt |
| Program Services | $876,596 | ProgramServicesAmt |
| Management And General | $276,188 | ManagementAndGeneralAmt |
| Fundraising | $175,046 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,965 | BOYAmt |
| EOY | $97,185 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,595 | BOYAmt |
| EOY | $269,123 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,700 | BOYAmt |
| EOY | $1,361,500 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,848 | BOYAmt |
| EOY | $22,772 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,907 | BOYAmt |
| EOY | $20,554 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,118,637 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $220,632 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,943,686 | BOYAmt |
| EOY | $2,898,005 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,456,020 | BOYAmt |
| EOY | $3,530,601 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,799,721 | BOYAmt |
| EOY | $8,199,740 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,199 | BOYAmt |
| EOY | $83,058 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,335 | BOYAmt |
| EOY | $23,685 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,313 | BOYAmt |
| EOY | $409,657 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $557,847 | BOYAmt |
| EOY | $516,400 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,429,943 | BOYAmt |
| EOY | $4,935,357 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $811,931 | BOYAmt |
| EOY | $2,747,983 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,241,874 | BOYAmt |
| EOY | $7,683,340 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,799,721 | BOYAmt |
| EOY | $8,199,740 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,067,180 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $384,486 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$10,200 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $980,169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,164,862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $387,979 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $510,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,009,041 | CurrentTaxYearAmt |
| Total | $8,052,130 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $980,169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,164,862 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $387,979 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $510,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,009,041 | CurrentTaxYearAmt |
| Total | $8,052,130 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,270,281 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,781,849 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $197 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,738 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,489 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,123 | CurrentTaxYearAmt |
| Total | $123,810 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,175,940 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,684,662 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.58490 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule A, Part II, Short Year Disclosure | FormAndLineReferenceDesc |
| Explanation | On the Foundation's Schedule A, Part II, Public Support Test, the 2018 column represents a short tax year, when the Foundation changed its tax year-end from December 31 to August 31. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $75 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $75 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | The Foundation pays dues and membership fees to various professional associations designed to promote youth health and recreation. Some of these associations may allocate a portion their membership fees for lobbying expenditures. In its tax year ending August 31, 2021, the Foundation paid the Maine Youth Camp Association (MYCA) total dues of $2,021. The Foundation received notice from the MYCA that the amount of dues used by MYCA for lobbying purposes in 2021 was $75. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $940,648 | BeginningYearBalanceAmt |
| Contributions | $1,248,043 | ContributionsAmt |
| Investment Earnings Or Losses | $187,563 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $82,959 | AdministrativeExpensesAmt |
| End Year Balance | $2,293,295 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $801,738 | BeginningYearBalanceAmt |
| Contributions | $107,342 | ContributionsAmt |
| Investment Earnings Or Losses | $69,696 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $34,214 | OtherExpendituresAmt |
| Administrative Expenses | $3,914 | AdministrativeExpensesAmt |
| End Year Balance | $940,648 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $376,009 | BeginningYearBalanceAmt |
| Contributions | $477,785 | ContributionsAmt |
| Investment Earnings Or Losses | $25,890 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $76,293 | OtherExpendituresAmt |
| Administrative Expenses | $1,653 | AdministrativeExpensesAmt |
| End Year Balance | $801,738 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,000 | BeginningYearBalanceAmt |
| Contributions | $396,305 | ContributionsAmt |
| Investment Earnings Or Losses | -$88 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $24,208 | AdministrativeExpensesAmt |
| End Year Balance | $376,009 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $4,000 | ContributionsAmt |
| End Year Balance | $4,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.05660 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.84000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.10340 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,150,000 | OtherCostOrOtherBasisAmt |
| Book Value | $2,150,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $759,877 | OtherCostOrOtherBasisAmt |
| Depreciation | $135,130 | DepreciationAmt |
| Book Value | $624,747 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $208,760 | OtherCostOrOtherBasisAmt |
| Depreciation | $85,502 | DepreciationAmt |
| Book Value | $123,258 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,898,005 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Paycheck Protection Program Loan | $279,257 |
| Economic Injury Disaster Loan | $130,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $409,657 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,757,791 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $384,486 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $384,486 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,373,305 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $11,505 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $10,200 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $21,705 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,395,010 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,316,325 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,316,325 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $11,505 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $11,505 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,327,830 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Foundation's endowment is used to provide camperships to the camp for children of need. |
| Part X, Line 2: | The Foundation is exempt from federal and state income tax under section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been recorded in the financial statements. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board (FASB), assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. The Foundation has evaluated the position taken on its filed tax returns. The Foundation has not taken, nor does it expect to take any uncertain tax positions in any income tax return. |
| Part XI, Line 4b - Other Adjustments: | Write-off of uncollectible gift-pledges 10,200. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Demont & Associates Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 Monument Square Suite 700 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Campaign planning and consulting services | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $148,300 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $148,300 | TotalRetainedByContractorsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part I, Line 2b, Column iv: | FormAndLineReferenceDesc |
| Explanation | The Foundation used professional fundraising consultants to provide advice and consultation as the Foundation developed its own fundraising strategies. No funds were raised by the professional fundraiser nor did they provide any services on behalf of the Foundation other than in a consulting capacity. Accordingly, no contributions have been shown in Schedule G, Part I, Line 2b, Column vi. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Garth Altenburg | PersonNm |
| Title | Director | TitleTxt |
| Base Compensation Filing Org | $113,293 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $3,583 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $38,604 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,480 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Garth Altenburg, the Foundation's Director, is provided a cabin on-site at the camp through the camp-season. The responsibilities of Mr. Altenburg's position may require him to be available and of service at all times during the camping season. The provision of housing to camp staff and directors is considered standard practice within the summer camp industry. Under Section 119 of the Internal Revenue Code, lodging furnished to an employee is excluded from gross income if the lodging is (A) provided for the convenience of the employer; (B) provided on-premises of the business and close in proximity to the area of service; and (C), the employee is required to accept such lodging as a condition of employment. Garth Altenburg would not be able to perform the duties of his position were he not living on the Foundation's camp-grounds. Mr. Altenburg's housing is furnished through a cabin at the camp's primary location, and is a required condition of his employment with the Foundation. Accordingly, the housing meets the IRC Section 119 conditions for exclusion from income. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David W Suitor | PersonNm |
| Relationship With Org | Trustee & Consulting Director | RelationshipWithOrgTxt |
| Loan Purpose | Consultant to the Director of Camp Timanous | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $175,000 | OriginalPrincipalAmt |
| Balance Due | $0 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part II: | FormAndLineReferenceDesc |
| Explanation | In the Foundation's tax year ending December 31, 2018, David W. Suitor and Linda McGorrill Suitor, who are both Trustees on the Foundation's Board, sold to the Foundation real estate located in Raymond, Maine, on which the camp is operated. As part of this transaction, the Foundation originally agreed to pay a total of $175,000 ($8,333 per month for the first year and then $6,250 thereafter) to the Suitors for consulting and management fees related to the operation of the property. However, the COVID-19 Pandemic forced the Foundation to close its summer camp for the 2020 season. The Suitors agreed to continue their consulting services into the 2021 camp season and fiscal year, with no change to the originally agreed upon fee. As of August 31, 2020, there was a remaining balance due of $25,000. The final payment was made during the year ending August 31, 2021. The Suitors were issued a 1099-NEC for the fees paid to them during the 2020 calendar year. The amounts paid to the Suitors per their 2020 Form 1099 is reflected on the Foundation's 2020 Form 990, Part VII. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $185,783 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Gift-date FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 32b: | FormAndLineReferenceDesc |
| Explanation | The organization uses a financial services firm to sell donated publicly traded securities upon receipt. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Two of the Foundation's trustees, David Suitor and Linda McGorrill Suitor, have a family relationship. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by the organization's outside CPA firm and a draft is provided to each board member for review prior to filing. |
| Form 990, Part VI, Section B, line 12c | 1. Duty to Disclose: In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and all material facts to the board of trustees. 2. Determining Whether a Conflict of Interest Exists: After disclosure of the financial interest and all material facts, the disinterested members of the board of trustees outside of the presence of the interested person shall decide if a conflict of interest exists. 3. Procedures for Addressing the Conflict of Interest: a. An interested person may make a presentation about the transaction or arrangement in which he/she has a conflict of interest at the board of trustees meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving a conflict of interest. b. When a conflict of interest has been determined, the chairperson of the board of directors shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the board of trustees shall determine whether the Foundation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board of trustees shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Foundation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. |
| Form 990, Part VI, Section B, line 15a | Director Altenburg's salary package was established after a review of comparable other positions in the Maine camping industry, and was approved by the Chairman and the Vice-Chairman of the board. |
| Form 990, Part VI, Section C, line 19 | These documents are available upon request. |
| Form 990, Part XI, line 9: | Write-off of uncollectible gift-pledges -10,200. |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the previous year. |
Comments