Civic Intelligence

Tree of Life Foundation

990 • Fiscal year 2013 • EIN 14-1964898

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

267 Congress St04101

(207) 773-2339

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.04x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

77th percentile

$63,750

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

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

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$791,768

Up $104,252 (+15%) from 2012

Net Assets

Up

$778,920

Up $91,404 (+13%) from 2012

Liabilities

Up

$12,848

Up $12,848 from 2012

Revenue

$339,942

No earlier filing loaded for comparison.

Expenses

Up

$248,538

Up $25,728 (+12%) from 2012

Net Income

$91,404

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $492,912Liabilities 2010: $0Net Assets 2010: $492,9122010Assets 2011: $616,713Liabilities 2011: $0Net Assets 2011: $616,7132011Assets 2012: $687,516Liabilities 2012: $0Net Assets 2012: $687,5162012Assets 2013: $791,768Liabilities 2013: $12,848Net Assets 2013: $778,9202013Assets 2014: $915,539Liabilities 2014: $1,094Net Assets 2014: $914,4452014Assets 2015: $1,057,114Liabilities 2015: $30,000Net Assets 2015: $1,027,1142015Assets 2016: $1,134,025Liabilities 2016: $0Net Assets 2016: $1,134,0252016Assets 2017: $1,079,977Liabilities 2017: $0Net Assets 2017: $1,079,9772017Assets 2018: $1,115,520Liabilities 2018: $80Net Assets 2018: $1,115,4402018Assets 2019: $1,322,909Liabilities 2019: $225,427Net Assets 2019: $1,097,4822019Assets 2020: $1,483,512Liabilities 2020: $237,500Net Assets 2020: $1,246,0122020Assets 2021: $1,413,108Liabilities 2021: $176,464Net Assets 2021: $1,236,6442021Assets 2022: $1,322,555Liabilities 2022: $150,763Net Assets 2022: $1,171,7922022Assets 2023: $1,380,695Liabilities 2023: $125,887Net Assets 2023: $1,254,8082023Assets 2024: $1,518,025Liabilities 2024: $101,016Net Assets 2024: $1,417,0092024

Highlighted filing

2013

Assets$791,768
Liabilities$12,848
Net Assets$778,920

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $135,9262010Expenses 2011: $229,2232011Expenses 2012: $222,8102012Revenue 2013: $339,942Expenses 2013: $248,538Net Income 2013: $91,4042013Revenue 2014: $298,739Expenses 2014: $163,214Net Income 2014: $135,5252014Revenue 2015: $222,693Expenses 2015: $110,024Net Income 2015: $112,6692015Revenue 2016: $214,478Expenses 2016: $107,567Net Income 2016: $106,9112016Revenue 2017: $86,291Expenses 2017: $140,339Net Income 2017: -$54,0482017Revenue 2018: $224,752Expenses 2018: $189,289Net Income 2018: $35,4632018Revenue 2019: $167,806Expenses 2019: $185,764Net Income 2019: -$17,9582019Revenue 2020: $334,435Expenses 2020: $195,008Net Income 2020: $139,4272020Revenue 2021: $262,012Expenses 2021: $284,875Net Income 2021: -$22,8632021Revenue 2022: $223,142Expenses 2022: $255,176Net Income 2022: -$32,0342022Revenue 2023: $400,045Expenses 2023: $336,433Net Income 2023: $63,6122023Revenue 2024: $525,958Expenses 2024: $388,394Net Income 2024: $137,5642024

Highlighted filing

2013

Revenue$339,942
Expenses$248,538
Net Income$91,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$339,942
Mission and Program Overview

Mission

The Tree of Life Foundation was established to restore Etz Chaim Synagogue, a turn-of-the-century immigrant era house of worship, and transform it into the Maine Jewish Museum. The restored building stands as a testament to the Jewish families of Maine who, from humble beginnings, began life anew and made lasting contributions to their new community. The Maine Jewish Museum tells their stories.

To restore a monument of jewish life & transform it into the maine museum of jewish art & history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$440,996$558,892▲ $117,896
Cash and Non-Interest-Bearing Accounts$246,520$232,876▼ $13,644
Total Assets$687,516$791,768▲ $104,252
Liabilities
Accounts Payable and Accrued Expenses$0$12,848▲ $12,848
Total Liabilities$0$12,848▲ $12,848
Net Assets / Fund Balance
Unrestricted Net Assets$687,516$778,920▲ $91,404
Total Net Assets Fund Balance$687,516$778,920▲ $91,404
Total Liabilities and Net Assets / Fund Balance$687,516$791,768▲ $104,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$515,574$40,336$555,910
Other Land Buildings$43,318$10,785$54,103
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary BerensonExecutive DirectorFT$63,750$63,750

Board Members and Trustees

NameTitle
Joanne SataloffPresident/treasurer
Jane BrooksDirector
Kenneth NelsonDirector
Mickey FriedmanDirector
Steven BrinnDirector
Wendy WallisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$235,985
Program Service Revenue
$103,755
Investment Income
$202
Other Revenue
$0
All Other Contributions
$229,835
Change in Net Assets
$91,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,838
Salaries, Compensation, and Employee Benefits$113,700
Total Fundraising Expense$8,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,000$9,563$3,187$63,750
Other Salaries and Wages$39,960$7,493$2,497$49,950
Depreciation Depletion$16,602--$16,602
Advertising$15,573--$15,573
Other Expenses$15,000$2,397$799$15,000
Insurance$7,601--$7,601
Travel$4,680--$4,680
Office Expenses$4,147--$4,147
All Other Expenses$3,341--$3,341
Fees for Services Accounting$1,291--$1,291
Fees for Services Other$939--$939
Total Functional Expenses$215,073$25,301$8,164$248,538
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The tree of life foundation is controlled by its members.

Form 990, Part VI, Section A, Line 7A

The organizations members are responsible for electing who makes up the governing board.

Form 990, Part VI, Section A, Line 7B

The board members are responsible for approving all major organizational decisions made.

Form 990, Part VI, Section B, Line 11

Prior to filing the board reviews the return. Copies of the return are made available upon request.

Form 990, Part VI, Section B, Line 15A

Board reviews the compensation of the executive director annually.

Form 990, Part VI, Section C, Line 19

The organization makes available its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies of these documents are maintained by the organization at their headquarters.

Filing and Contact Details

Filer

EIN
14-1964898
Phone
2077732339

Signing Officer

Name
Joanne Sataloff
Title
President
Phone
2077732339
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Sataloff
Formed
2007
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
5

Preparer

Preparer
Randolph F Libby CPA
Phone
2077751111
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

Collections: the collections, which were acquired through purchases and contributions since the organization's inception, are not recognized as assets on the statement of financial position. Contributed collection items are not reflected on the financial statements.

PART III, LINE 4:

The tree of life foundation operates a synagogue and museum which are available to the public; artifacts, artwork and other historical items related to the jewish culture are put on display for public awareness and preserving historical items for future generations.

Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0186578
IRS990ScheduleA/Total509Grp/TotalAmt01620395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0339942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0293613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0353023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0448024
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0186608
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01621210
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0515574
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040336
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0555910
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt043318
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010785
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054103
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COLLECTIONS: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE TREE OF LIFE FOUNDATION OPERATES A SYNAGOGUE AND MUSEUM WHICH ARE AVAILABLE TO THE PUBLIC; ARTIFACTS, ARTWORK AND OTHER HISTORICAL ITEMS RELATED TO THE JEWISH CULTURE ARE PUT ON DISPLAY FOR PUBLIC AWARENESS AND PRESERVING HISTORICAL ITEMS FOR FUTURE GENERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0558892
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREE OF LIFE FOUNDATION IS CONTROLLED BY ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS MEMBERS ARE RESPONSIBLE FOR ELECTING WHO MAKES UP THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS ARE RESPONSIBLE FOR APPROVING ALL MAJOR ORGANIZATIONAL DECISIONS MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING THE BOARD REVIEWS THE RETURN. COPIES OF THE RETURN ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES OF THESE DOCUMENTS ARE MAINTAINED BY THE ORGANIZATION AT THEIR HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0687516
IRS990/TotalAssetsEOYAmt0791768
IRS990/TotalAssetsGrp/BOYAmt0687516
IRS990/TotalAssetsGrp/EOYAmt0791768
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0235985
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08164
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025301
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248538
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt012848
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt012848
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0687516
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0778920
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0215073
IRS990/TotalProgramServiceRevenueAmt0103755
IRS990/TotalReportableCompFromOrgAmt063750
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0103957
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339942
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0687516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0791768
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04680
IRS990/TravelGrp/TotalAmt04680
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0687516
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0778920
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine109 BIRCH KNOLLS
IRS990/USAddress/City0CAPE ELIZABETH
IRS990/USAddress/State0ME
IRS990/USAddress/ZIPCode004107
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TREEOFLIFEMUSEUM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE SATALOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02077732339
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10TREE OF LIFE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0141964898
ReturnHeader/Filer/PhoneNum02077732339
ReturnHeader/Filer/USAddress/AddressLine10267 CONGRESS ST
ReturnHeader/Filer/USAddress/City0PORTLAND
ReturnHeader/Filer/USAddress/State0ME
ReturnHeader/Filer/USAddress/ZIPCode004101
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010450551
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MARSHALL & LIBBY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102367 CONGRESS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0041021932
ReturnHeader/PreparerPersonGrp/PhoneNum02077751111
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDOLPH F LIBBY CPA
ReturnHeader/ReturnTs02014-11-14T15:54:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.10$1.42$0.53$0.39$0.14
2023Summary only. Only limited summary data is available for this year.$1.38$0.13$1.25$0.40$0.34$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.15$1.17$0.22$0.26$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.18$1.24$0.26$0.28$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.24$1.25$0.33$0.20$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.23$1.10$0.17$0.19$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.22$0.19$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.09$0.14$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.13$0.21$0.11$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.03$0.22$0.11$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.30$0.16$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.34$0.25$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.14
Peer Organizations

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