Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Friends of Congress Square Park
EIN 46-3549049 • 501(c)3 • Portland, ME
Profile
The friends of congress square park is a community non-profit organization dedicated to the preservation, enhancement and use of congress square park, a central part of the portland park system. We are dedicated to the arts, public access and community involvement in congress square park as a means to enhance the livability and economic potential of downtown portland.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Down$150,684
Down $27,558 (-15%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$150,684
Down $27,558 (-15%) from 2024
Revenue
Down$60,202
Down $145,486 (-71%) from 2024
Expenses
Down$87,760
Down $443,759 (-83%) from 2024
Net Income
Up-$27,558
Up $298,273 (+92%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $150,684
- Liabilities
- -
- Net assets
- $150,684
- Revenue
- $60,202
- Expenses
- $87,760
- Net income
- -$27,558
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 3, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $60,202
Mission and Program Overview
Mission
SEE SCHEDULE O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE FRIENDS OF CONGRESS SQUARE PARK IS A COMMUNITY NON-PROFIT ORGANIZATION DEDICATED TO THE PRESERVATION, ENHANCEMENT AND USE OF CONGRES SQUARE PARK, A CENTRAL PART OF THE PORTLAND PARK SYSTEM. | - | $78,984 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID LACASSE | Treasurer | - | $0 | - | - |
| KAYLYN O'BRIEN | President | - | $0 | - | - |
| KRISTEN KRESGE | Vice President | - | $0 | - | - |
| ADAM DALEY WILSON | Secretary | - | $0 | - | - |
| CARY TYSON | Director | - | $0 | - | - |
| AMELIA KELEHER | Director | - | $0 | - | - |
| ANNAROSA WHITMAN | Director | - | $0 | - | - |
| MIKE ELOVITZ | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Friends of Congress Square Park
- EIN
- 46-3549049
- Phone
- 2078070081
- Address
- 80 HIGH ST APT 1, PORTLAND, ME 04101
Signing Officer
- Name
- David Lacasse
- Title
- Treasurer
- Phone
- 2078070081
- Signed
- 2026-02-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hammond & Shields
- Address
- 260 MAIN STREET SUITE F, BIDDEFORD, ME 04005
- Preparer
- Seth P Shields CPA
- Phone
- 2072827571
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16, Other Expenses
“OFFICE EXPENSE 3,074”
Form 990-EZ, Part I, Line 16, Other Expenses
“PAYROLL TAXES 5,009”
Form 990-EZ, Part I, Line 16, Other Expenses
“Information technology 2,346”
Form 990-EZ, Part I, Line 16, Other Expenses
“INSURANCE 2,622”
Form 990-EZ, Part I, Line 16, Other Expenses
“PROGRAM EXPENSES 915”
Form 990-EZ, Part I, Line 16, Other Expenses
“MERCHANT BANK FEES 164”
Form 990-EZ, Part III, Section 1, Line 1
“The friends of congress square park is a community non-profit organization dedicated to the preservation, enhancement and use of congree square park, a central part of the portland park system. We are dedicated to the arts, public access and community involvement in congress square park as a means to enhance the livability and economic potential of downtown portland.”
Raw XML Appendix162 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID LACASSE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2078010081 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 80HIGH ST APT 1 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04101 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 178242 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 150684 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 60202 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27558 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 10231 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 178242 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 150684 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60202 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 178242 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 150684 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 178242 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 150684 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5004 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 001.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID LACASSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KAYLYN O'BRIEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KRISTEN KRESGE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ADAM DALEY WILSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CARY TYSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | AMELIA KELEHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ANNAROSA WHITMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | MIKE ELOVITZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14130 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2228 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE FRIENDS OF CONGRESS SQUARE PARK IS A COMMUNITY NON-PROFIT ORGANIZATION DEDICATED TO THE PRESERVATION, ENHANCEMENT AND USE OF CONGRES SQUARE PARK, A CENTRAL PART OF THE PORTLAND PARK SYSTEM. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 78984 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 56167 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 87760 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 78984 |
| IRS990EZ/TotalRevenueAmt | 0 | 60202 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.CONGRESSSQUAREPARK.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 60202 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 202971 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 138927 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238027 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 332794 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 972921 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2717 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2717 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99720 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99740 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 972921 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 60202 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 202971 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 138927 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238027 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 332794 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 972921 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 975638 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OFFICE EXPENSE 3,074 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PAYROLL TAXES 5,009 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INFORMATION TECHNOLOGY 2,346 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INSURANCE 2,622 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROGRAM EXPENSES 915 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MERCHANT BANK FEES 164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE FRIENDS OF CONGRESS SQUARE PARK IS A COMMUNITY NON-PROFIT ORGANIZATION DEDICATED TO THE PRESERVATION, ENHANCEMENT AND USE OF CONGREE SQUARE PARK, A CENTRAL PART OF THE PORTLAND PARK SYSTEM. WE ARE DEDICATED TO THE ARTS, PUBLIC ACCESS AND COMMUNITY INVOLVEMENT IN CONGRESS SQUARE PARK AS A MEANS TO ENHANCE THE LIVABILITY AND ECONOMIC POTENTIAL OF DOWNTOWN PORTLAND. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part III, Section 1, Line 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID LACASSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2078070081 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF CONGRESS SQUARE PARK |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 463549049 |
| ReturnHeader/Filer/PhoneNum | 0 | 2078070081 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 80 HIGH ST APT 1 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04101 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270670280 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAMMOND & SHIELDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 260 MAIN STREET SUITE F |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BIDDEFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04005 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2072827571 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SETH P SHIELDS CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-03T04:19:27-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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