Civic Intelligence

Viles Arboretum

990 • Fiscal year 2013 • EIN 01-0387300

Jan 01, 2013 to Dec 31, 2013 • Filed on May 25, 2014

153 Hospital StreetAugusta, ME 04330

(207) 626-7989

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

72nd percentile

$54,840

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 30.1% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

63rd percentile

7.2%

Faster asset growth than 63% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

10th percentile

-26%

Faster revenue growth than 10% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2010 to 2013

Assets

Up

$906,842

Up $60,561 (+7.2%) from 2012

Net Assets

Up

$906,831

Up $60,604 (+7.2%) from 2012

Liabilities

Down

$11

Down $43 (-80%) from 2012

Revenue

$182,225

No earlier filing loaded for comparison.

Expenses

Up

$121,736

Up $6,554 (+5.7%) from 2012

Net Income

$60,489

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $824,679Liabilities 2010: $625Net Assets 2010: $824,0542010Assets 2011: $803,416Liabilities 2011: $181Net Assets 2011: $803,2352011Assets 2012: $846,281Liabilities 2012: $54Net Assets 2012: $846,2272012Assets 2013: $906,842Liabilities 2013: $11Net Assets 2013: $906,8312013Assets 2014: $945,140Liabilities 2014: $0Net Assets 2014: $945,1402014Assets 2015: $934,000Liabilities 2015: $0Net Assets 2015: $934,0002015Assets 2016: $920,433Liabilities 2016: $0Net Assets 2016: $920,4332016Assets 2017: $978,939Liabilities 2017: $0Net Assets 2017: $978,9392017Assets 2018: $967,867Liabilities 2018: $0Net Assets 2018: $967,8672018Assets 2019: $1,034,821Liabilities 2019: $0Net Assets 2019: $1,034,8212019Assets 2020: $1,145,616Liabilities 2020: $531Net Assets 2020: $1,145,0852020Assets 2021: $1,283,429Liabilities 2021: $104Net Assets 2021: $1,283,3252021Assets 2022: $1,236,336Liabilities 2022: $661Net Assets 2022: $1,235,6752022Assets 2023: $1,415,867Liabilities 2023: $154Net Assets 2023: $1,415,7132023Assets 2024: $1,458,882Liabilities 2024: $0Net Assets 2024: $1,458,8822024

Highlighted filing

2013

Assets$906,842
Liabilities$11
Net Assets$906,831

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $453,625Expenses 2010: $230,415Net Income 2010: $223,2102010Expenses 2011: $192,4382011Expenses 2012: $115,1822012Revenue 2013: $182,225Expenses 2013: $121,736Net Income 2013: $60,4892013Revenue 2014: $166,406Expenses 2014: $145,327Net Income 2014: $21,0792014Revenue 2015: $204,571Expenses 2015: $170,459Net Income 2015: $34,1122015Revenue 2016: $165,331Expenses 2016: $192,911Net Income 2016: -$27,5802016Revenue 2017: $159,661Expenses 2017: $149,835Net Income 2017: $9,8262017Revenue 2018: $185,785Expenses 2018: $143,573Net Income 2018: $42,2122018Revenue 2019: $149,427Expenses 2019: $163,435Net Income 2019: -$14,0082019Revenue 2020: $203,816Expenses 2020: $145,362Net Income 2020: $58,4542020Revenue 2021: $313,420Expenses 2021: $196,264Net Income 2021: $117,1562021Revenue 2022: $342,642Expenses 2022: $285,080Net Income 2022: $57,5622022Revenue 2023: $481,595Expenses 2023: $372,272Net Income 2023: $109,3232023Revenue 2024: $360,321Expenses 2024: $364,039Net Income 2024: -$3,7182024

Highlighted filing

2013

Revenue$182,225
Expenses$121,736
Net Income$60,489
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 25, 2014
Return Version
2013v3.1
Gross Receipts
$190,091
Mission and Program Overview

Mission

To promote the knowledge and appreciation of trees and other plants from around the world as well as plants and animals native to the State of Maine. Our preserve land, interpretive materials, exhibits, programs & events, and our trail system are designed for people of all ages to provide opportunities for education, recreation, and inspiration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$435,373$435,373→ $0
Investments Other Securities$336,862$371,685▲ $34,823
Cash and Non-Interest-Bearing Accounts$74,046$99,784▲ $25,738
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$846,281$906,842▲ $60,561
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$54$11▼ $43
Total Liabilities$54$11▼ $43
Net Assets / Fund Balance
Unrestricted Net Assets$434,034$431,492▼ $2,542
Permanently Rstr Net Assets$336,862$371,685▲ $34,823
Temporarily Rstr Net Assets$75,331$103,654▲ $28,323
Total Net Assets Fund Balance$846,227$906,831▲ $60,604
Total Liabilities and Net Assets / Fund Balance$846,281$906,842▲ $60,561

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$435,373-$435,373

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$336,862-▲ $52,477$15,000$371,685
2012$322,619-▲ $31,737$15,000$336,862
2011$358,465-▼ $8,235$25,000$322,619
2010$109,809$295,358▼ $27,702$19,000$358,465
2009-$25,435--$109,809
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark DesmeulesExecutive DirectorFT$54,840$54,840

Board Members and Trustees

NameTitle
Dean CornerPresident
Mike SmithVice President
Cathy BurnhamDirector
Hillary SchultzDirector
Kathleen LeydenDirector
Lila SegalDirector Emerit
Marilyn MolliconeDirector Emerit
Bernie SloferLifetime Drct
Casey HynesLifetime Drct
Cliff WestLifetime Drct
Mary OatwayLifetime Drct
Jerry NaultTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$84,347
Program Service Revenue
$14,412
Investment Income
$52,478
Other Revenue
$30,988
All Other Contributions
$64,740
Change in Net Assets
$60,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,744
Salaries, Compensation, and Employee Benefits$58,992
Total Fundraising Expense$17,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$24,809$21,841$8,190$54,840
All Other Expenses$4,029$4,470$1,047$9,546
Payroll Taxes$1,868$1,661$623$4,152
Fees for Services Accounting$500$2,945$167$3,612
Insurance$3,409$-5$-40$3,364
Fees for Service Investment Mgmnt Fees-$2,654-$2,654
Other Expenses$21$1,772$381$2,174
Office Expenses$191$1,087$821$2,099
Conferences and Meetings-$412-$412
Total Functional Expenses$65,503$38,358$17,875$121,736
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The full board of directors reviews the form 990 and approves prior to filing. This is documented in the minutes.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest statement is reviewed annually by the board of directors and management and signed by them.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors evaluates the executive director each year and recommends the annual compensation. The board also approves the cola increases and merit increases for other employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The arboretum has a file at it's office that contains the form 1023, the most recent form 990 and the conflict of interest statement that is available upon request.

Filing and Contact Details

Filer

EIN
01-0387300
Phone
2076267989

Signing Officer

Name
Mark Desmeules
Title
Executive Director
Signed
2014-05-25
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Me
Voting Board Members
375
Independent Board Members
375
Employees
1
Volunteers
95

Preparer

Preparer
Tracy Cassidy CPA
Phone
2075221014
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IRS990/MissionDesc0To promote the knowledge and appreciation of trees and other plants from around the world as well as plants and animals native to the State of Maine. Our preserve land, interpretive materials, exhibits, programs & events, and our trail system are designed for people of all ages to provide opportunities for education, recreation, and inspiration.
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IRS990/OtherExpensesGrp/FundraisingAmt1381
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IRS990/OtherExpensesGrp/ProgramServicesAmt152
IRS990/OtherExpensesGrp/ProgramServicesAmt28063
IRS990/OtherExpensesGrp/ProgramServicesAmt321
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IRS990/OtherExpensesGrp/TotalAmt18259
IRS990/OtherExpensesGrp/TotalAmt28063
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IRS990/ReconcilationRevenueExpnssAmt060489
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt044650
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0448690
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IRS990ScheduleA/TotalSupportAmt01091988
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02493
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$0.36$0.36$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.48$0.37$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.34$0.29$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.00$1.28$0.31$0.20$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.20$0.15$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.15$0.16$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.19$0.14$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.16$0.15$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.17$0.19$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$0.20$0.17$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.17$0.15$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.18$0.12$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$0.19
2010Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$0.45$0.23$0.22