HOGFISH MAINE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HOGFISH MAINE (EIN 84-3984774)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202503189349301585
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T07:25:02-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843984774 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hogfish Maine | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOGF | BusinessNameControlTxt |
| Phone | 2072001339 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Singles Road | AddressLine1Txt |
| City | Cape Elizabeth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Edwin Cahill | PersonNm |
| Person Title | President & Treasurer | PersonTitleTxt |
| Phone | 2072001339 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2025-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Edwin Cahill | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Singles Road | AddressLine1Txt |
| City | Cape Elizabeth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $340,928 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://www.hogfish.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | To build an artistic sanctuary and body of work to restore a healthier balance with our planet. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $208,862 | PYContributionsGrantsAmt |
| CY Contributions Grants | $280,511 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,194 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $60,417 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $238,056 | PYTotalRevenueAmt |
| CY Total Revenue | $340,928 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $32,030 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $32,816 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,698 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $244,922 | PYOtherExpensesAmt |
| CY Other Expenses | $317,733 | CYOtherExpensesAmt |
| PY Total Expenses | $295,738 | PYTotalExpensesAmt |
| CY Total Expenses | $375,461 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$57,682 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$34,533 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,370 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,838 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $70,370 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,838 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Hogfish is a regenerative arts production company and artist residency at the historic Beckett Castle, surrounded by an internationally recognized rose garden on the coast of Maine. We are building an artistic sanctuary and body of work dedicated to restoring creative and physical health to individuals, our communities, and our earth. Hogfish believes that applying the principles of regenerative agriculture to the arts provides a unique opportunity to holistically restore every layer of the human experience. We are on a quest to build an artistic sanctuary and body of work to restore a healthier dynamic balance between our planet, the stories we tell, and the way we live. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $301,307 | ExpenseAmt |
| Grant | $32,030 | GrantAmt |
| Revenue | $60,417 | RevenueAmt |
| Desc | Hogfish Maine's work consists of two core programs that are intrinsically connected: Regenerative Arts Residencies and Regenerative Works.Regenerative Arts Residencies: We are creating a holistic retreat for performing artists to connect with themselves, their community, and the land to regenerate their creative fire and change the world. We seek to empower and commission the next generation of diverse artistic voices across disciplines to tell stories that regenerate creative and physical health to their bodies, their communities, and their planet. The residency makes ample time for artists to connect to their own creative fire as well as the beautiful landscape of Maine. Each week will offer time for individual artists to work on their own projects in addition to group rehearsal, scenic walks in the glory of Maine nature in summer, time in the Beckett Castle rose garden and by the ocean, as well as company class in regenerative arts techniques including mindfulness, ecology, Alexander Technique, and more.Regenerative Works: Like our namesake Hogfish, we seek to balance forms of performance - creating both whole group and individual regenerative works. Artists-in-residence are cast to fulfill the needs of and devise together the summer's flagship production. Artists are also asked to bring a personal regenerative project that they will work on during their residency. Every effort will be made to pair artists-in-residence together for whom it would be mutually beneficial to work on each other's projects. These personal projects will be presented on our Farm to Stage series across Southern Maine with a chance for audience talk backs to help further develop your work. | Desc |
| Total Program Service Expenses | $301,307 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | 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 | 0 | 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 | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Edwin Cahill | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2072001339 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Singles Road | AddressLine1Txt |
| City | Cape Elizabeth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04107 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Edwin Cahill | ||||||
| President/Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $11,064 |
| Matthew Cahill | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $11,064 |
| Gavrila Brotz | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sarah Goodwin | ||||||
| Executive Director | 1.00 | Yes (X) | $0 | $0 | $3,570 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $25,698 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $280,511 | AllOtherContributionsAmt |
| Total Contributions | $280,511 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Ticket sales | Desc |
| Business | 711110 | BusinessCd |
| Total Revenue Column | $60,417 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,417 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $60,417 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $340,928 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,417 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,030 | TotalAmt |
| Program Services | $32,030 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,698 | TotalAmt |
| Management And General | $25,698 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,859 | TotalAmt |
| Management And General | $3,859 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,881 | TotalAmt |
| Management And General | $13,881 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,346 | TotalAmt |
| Management And General | $7,346 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,370 | TotalAmt |
| Management And General | $23,370 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,798 | TotalAmt |
| Program Services | $11,798 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Performance events | $170,704 | $170,704 |
| Artist honorariums | $80,775 | $80,775 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,461 | TotalAmt |
| Program Services | $301,307 | ProgramServicesAmt |
| Management And General | $74,154 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,370 | BOYAmt |
| EOY | $35,838 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,370 | BOYAmt |
| EOY | $35,838 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,370 | BOYAmt |
| EOY | $35,838 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,370 | BOYAmt |
| EOY | $35,838 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,370 | BOYAmt |
| EOY | $35,838 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$34,533 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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 | $26,859 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $141,373 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $106,038 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $208,862 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $280,512 | CurrentTaxYearAmt |
| Total | $763,644 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,859 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $141,373 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $106,038 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $208,862 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $280,512 | CurrentTaxYearAmt |
| Total | $763,644 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $593,009 | SubstantialContributorsTotAmt |
| Public Support Total170 | $170,635 | PublicSupportTotal170Amt |
| Total Support | $763,644 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $122,731 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.22340 | PublicSupportCY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | For the period covered by this Form 990, Hogfish raised more than 10%, but less than 33.33%, of its total support from the general public. The Organization maintains that it qualifies under the facts-and-circumstances test to qualify as a Section 170(b)(1)(A)(vi) public charity for the following reasons: - Hogfish is a relatively new charitable entity, and was formed in 2019, right before the start of the COVID-19 Pandemic. While 2019 was technically the Organization's "first" year, that initial tax year consisted predominantly of forming the Organization and securing its charitable tax-exempt status. Then, once the Organization was formed and ready to begin operations, the COVID-19 Pademic began. As an Organization centered around live performance arts, in-person events, and direct community engagements, the limitations and impacts imposed by the Pandemic significantly reduced Hogfish's ability to connect with its community or generate broad public support in its initial operating years. Therefore, while the Organization is technically out of its first five initial years for purposes of the Form 990, Schedule A Public Support Test, in reality the Organization has had a more limited window where it could truly operate as intended, due to a global pandemic event entirely outside of its control. The Organization intends to increase its productions, performances, and general community engagement in the years to come, which it anticipates will pull its public support ratio back up above the minimum thresholds. - Additionally, Hogfish notes that 100% of its revenue comes from donations and ticket sales to attend its artist performances which are central to its charitable mission. The Organization has no income from investments. Furthermore, it is largely due to the independent and generous support of unrelated charitable foundations that believed in Hogfish's mission during its initial start-up years that the Organization is unable to meet the 33.33% threshold. The majority of these donations have come from other tax-exempt organizations that are themselves not government agencies or qualifying public charities to be disregarded for purposes of the "excess contributor" definition. The Organization anticipates that as its operations expand in the post-COVID years, these supporters will represent a smaller portion of its overall revenue. - Hogfish does acknowledge, therefore, that it has been reliant on donation income from these major supporters during its initial start-up years. However, the support from these donors has allowed Hogfish to keep its performance pricing reasonable and accessible to the general public. Therefore, while these major donors pull the Organization's public support ratio below 33.33%, that support allows the Organization to more consistently and effectively connect with the broader public at large, and to sell tickets to wide range of demographics and individuals within its community. And while the Organization does receive a handful of large gifts from major donors, the Organization still continues to actively solicit contributions and support from the general public. - The Organization's governing body represents the broad interests of the Organization's charitable mission. The Organization actively seeks to bring into its governance decisions the inputs of artists and members of the creative community. Additionally, the Organization also offers art residencies to a wide variety of performance artists that make up a diverse set of backgrounds. - Hogfish has a clearly defined charitable mission and purpose, and is accountable to its community to deliver on its charitable work to provide a performance artist space developing and showcasing new works. The Organization's operations extend far beyond paying grants and donations to other persons or entities, and those awards and residences that Hogfish does award are paid to artists that directly advance Hogfish's core charitable mission. Oftentimes the work developed by Hogfish's resident artists will contribute to or advance Hogfish's own mission to engage with the community through live performance arts. | FactsAndCircumstancesTestTxt |
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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Artist Residencies | GrantTypeTxt |
| Recipient | 24 | RecipientCnt |
| Cash Grant | $27,030 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | One of Hogfish Maine's core charitable programs is the Organization's Artist Residencies initiative. Each summer Hogfish invites roughly 20 artists-in-residence for a six week residency from June-July in Southern Maine. Artists-in-residence are cast to fulfill the needs of and devise together the summer's flagship production. Artists are also asked to bring a personal regenerative project that they will work on during their residency. Every effort will be made to pair artists-in-residence together for whom it would be mutually beneficial to work on each other's projects. These personal projects will be presented on our Farm to Stage series across Southern Maine with a chance for audience talk backs to help further develop your work. The residency makes ample time for artists to connect to their own creative fire as well as the beautiful landscape of Maine. Each week will offer time for individual artists to work on their own projects in addition to group rehearsal, scenic walks in the glory of Maine nature in summer, time in the Beckett Castle rose garden and by the ocean, as well as company class in regenerative arts techniques including mindfulness, ecology, Alexander Technique, and more. As such a significant part of the Organization's exempt purpose, Artist Residencies are closely monitored and accounted for by the Organization. Artist projects are tracked and recorded, and Hogfish Maine requires artists interested in the program to apply for residency and support. Hogfish Maine will only support those artists whose product furthers the Organization exempt, charitable mission, though within those limits the Organization actively seeks a diverse team of all ethnic backgrounds, ages, body types, neuro and physical abilities, disciplines and styles, as well as gender & sexuality expressions. Artists interested in applying to the Residency Program may do so online at: https://www.hogfish.org/apply | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Edwin Cahill and Matthew Cahill have a family relationship. |
| Form 990, Part VI, Section A, line 8b | The organization does not have any committees. |
| Form 990, Part VI, Section B, line 11b | The Organization engages an independent, third-party public accounting firm to prepare and review a draft of the Form 990 on behalf of the Organization. The accounting firm coordinates with the Organization's President to ensure the return is complete and accurate prior to filing with the IRS, and the Form 990 will only be submitted to the IRS upon approval of the Organization's Board President. The complete Board of Directors may only consider the Public Disclosure Copy of the Form 990 prior to the tax return's filing with the IRS, or the Board may review the Form 990 that was filed pursuant to the President's approval only after its final submission with the IRS. Accordingly, this Form 990, Part VI, Line 11b has been answered "no." |
| Form 990, Part VI, Section B, line 12c | Directors will disclose annually to the Board all conflicts of interest and possible conflicts of interest between themselves and any persons who conduct business with or through the Organization, either directly or indirectly, and whether or not employed by the Organization. Any Director having a duality of interest or possible conflict of interest on any matter that is or should be brought before the Board will disclose the possible conflict of interest to the Board, will leave the meeting during any discussions concerning the matter, will not vote, and will not otherwise seek to influence Board action on the matter. A Director who leaves a meeting for such reason will be counted in determining the quorum for the meeting. The remaining Directors will decide, after disclosure, whether a conflict of interest exists. The Board will adopt a written conflict of interest policy that includes guidelines for the resolution of any existing or apparent conflict of interest. At all times, Directors should avoid even the appearance of conflict. |
| Form 990, Part VI, Section B, line 15 | The Organization's bylaws stipulate that no part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its Directors, Officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the Organization's charitable purposes. For the period covered by this Form 990, the Organization did not compensate any officer or director via payment of wages, salary, or non-employee taxable compensation. However, in return for services rendered on behalf of the Organization, the Organization did provide for health and insurance coverage for certain officers. Such benefits were offered only upon resolution and approval of the Board of Directors, who deemed such benefits to be reasonable in consideration of services performed on behalf of the Organization, and to be at rates deemed appropriate relative to the marketplace and available options. |
| Form 990, Part VI, Section C, line 19 | Hogfish Maine makes its governing documents and financial statements available upon request. |
Comments