2025-11-14T07:25:02-06:00 2024-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-01-01 843984774 Hogfish Maine HOGF 2072001339 7 Singles Road Cape Elizabeth ME 04107 Edwin Cahill President & Treasurer 2072001339 2025-11-13 1 0 Connor Smart P02285543 2078792100 2025-11-13 2024 2025-03-06 01:10:19Z Edwin Cahill 7 Singles Road Cape Elizabeth ME 04107 340928 0 X https://www.hogfish.org/ X 2019 ME To build an artistic sanctuary and body of work to restore a healthier balance with our planet. 3 3 0 27 0 0 208862 280511 29194 60417 0 0 0 0 238056 340928 18000 32030 0 0 32816 25698 0 0 0 244922 317733 295738 375461 -57682 -34533 70370 35838 0 0 70370 35838 X 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. 0 0 301307 32030 60417 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. 301307 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 0 ME X Edwin Cahill 2072001339 7 Singles Road Cape Elizabeth ME 04107 Edwin Cahill President/Treasurer 1.00 X X 0 0 11064 Matthew Cahill Vice President 1.00 X X 0 0 11064 Gavrila Brotz Director 1.00 X 0 0 0 Sarah Goodwin Executive Director 1.00 X 0 0 3570 0 0 25698 0 0 0 0 0 280511 280511 Ticket sales 711110 60417 60417 60417 340928 60417 0 0 32030 32030 25698 25698 3859 3859 13881 13881 7346 7346 23370 23370 11798 11798 6000 6000 Performance events 170704 170704 Artist honorariums 80775 80775 375461 301307 74154 0 70370 35838 70370 35838 0 0 X 70370 35838 0 0 0 0 70370 35838 70370 35838 -34533 0 X 0 0 0 X 26859 141373 106038 208862 280512 763644 26859 141373 106038 208862 280512 763644 593009 170635 763644 122731 0.22340 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Artist Residencies 24 27030 Part I, Line 2: 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 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.