MAINE ISLAND TRAIL ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MAINE ISLAND TRAIL ASSOCIATION (EIN 01-0478709)
Tax period: 2023-10-01 to 2024-09-30
Filed: 2025-05-29
IRS object ID: 202521499349301442
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-29T14:36:53-05:00	ReturnTs
Tax Period End	2024-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	010463013	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Purdy Powers & Company	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	130 Middle Street	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04101	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010478709	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Maine Island Trail Association	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MAIN	BusinessNameControlTxt
Phone	2077618225	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Kensington Street 2nd Floor	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ben Dougherty	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	2077618225	PhoneNum
Signature	2025-05-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Peter Way CPA	PreparerPersonNm
PTIN	P03219061	PTIN
Phone	2077753496	PhoneNum
Preparation	2025-05-29	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Ben Dougherty	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Kensington Street 2nd Floor	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,404,456	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.mita.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	To steward and maintain Maine's coastal islands and educate users.	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Volunteers	1000	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,363,177	PYContributionsGrantsAmt
CY Contributions Grants	$1,274,812	CYContributionsGrantsAmt
PY Program Service Revenue	$56,105	PYProgramServiceRevenueAmt
CY Program Service Revenue	$59,130	CYProgramServiceRevenueAmt
PY Investment Income	$52,049	PYInvestmentIncomeAmt
CY Investment Income	$49,066	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,471,331	PYTotalRevenueAmt
CY Total Revenue	$1,383,008	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$856,722	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$920,859	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$276,891	CYTotalFundraisingExpenseAmt
PY Other Expenses	$504,676	PYOtherExpensesAmt
CY Other Expenses	$589,842	CYOtherExpensesAmt
PY Total Expenses	$1,361,398	PYTotalExpensesAmt
CY Total Expenses	$1,510,701	CYTotalExpensesAmt
PY Revenues Less Expenses	$109,933	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$127,693	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,857,782	TotalAssetsBOYAmt
Total Assets EOY	$3,138,268	TotalAssetsEOYAmt
Total Liabilities BOY	$472,039	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$501,371	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,385,743	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,636,897	NetAssetsOrFundBalancesEOYAmt
Mission	The mission of the Maine Island Trail Association is to advance a model of thoughtful use and volunteer stewardship of Maine's wild islands, creating an inspiring recreational water trail that is cared for by the people who use it.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$448,467	ExpenseAmt
Revenue	$49,916	RevenueAmt
Desc	Trail Management - Management of recreational use of certain islands off the Maine coast. Publication of the annual guidebook that is available only to members, and production of the digital version as an App.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$386,042	ExpenseAmt
Revenue	$9,214	RevenueAmt
Desc	Stewardship over certain islands off the Maine coast under various contractual arrangements.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$292,979	ExpenseAmt
Desc	Education & Outreach: includes Newsletter production and distribution, raising public awareness of the Maine Island Trail, engaging our new and returning members by offering frequent opportunities for member education and entertainment, promoting safe and responsible recreational boating for members and the general public.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,127,488	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	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	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	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	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	Yes (1)	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	IndependentVotingMemberCnt
Family Or Business Rln	0	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Ben Dougherty	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2077618225	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Kensington Street 2nd Floor	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Rob Nichols
Trustee	1.00	Yes (X)	$0	$0	$0
Meghan Stasz
Secretary	2.00	Yes (X)	$0	$0	$0	Yes (X)
Jeff Skaggs
Treasurer	2.00	Yes (X)	$0	$0	$0	Yes (X)
Nick Battista
Trustee	1.00	Yes (X)	$0	$0	$0
Nancy Egan
Chair	1.00	Yes (X)	$0	$0	$0	Yes (X)
Janet Dooley
Trustee	1.00	Yes (X)	$0	$0	$0
Kim True
Trustee	1.00	Yes (X)	$0	$0	$0
John O'Meara
Trustee	1.00	Yes (X)	$0	$0	$0
Fiona Gordon
Trustee	1.00	Yes (X)	$0	$0	$0
Janet Robinson
Trustee	1.00	Yes (X)	$0	$0	$0
Tim Record
Trustee	1.00	Yes (X)	$0	$0	$0
Victor Otley
Vice Chair	1.00	Yes (X)	$0	$0	$0	Yes (X)
Maureen Lafferty
Trustee	1.00	Yes (X)	$0	$0	$0
Eric Marshall
Trustee	1.00	Yes (X)	$0	$0	$0
Sam Reiche
Trustee	1.00	Yes (X)	$0	$0	$0
Rex Turner
Trustee	1.00	Yes (X)	$0	$0	$0
Mark Weber
Trustee	1.00	Yes (X)	$0	$0	$0
Kate Wilkinson
Trustee	1.00	Yes (X)	$0	$0	$0
Katherine Pope
Trustee	1.00	Yes (X)	$0	$0	$0
Douglas Welch
Executive Director	40.00		$114,650	$0	$12,700	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$114,650	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$12,700	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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
Membership Dues	$143,945	MembershipDuesAmt
Fundraising	$49,784	FundraisingAmt
Government Grants	$78,000	GovernmentGrantsAmt
All Other Contributions	$1,003,083	AllOtherContributionsAmt
Noncash Contributions	$112,874	NoncashContributionsAmt
Total Contributions	$1,274,812	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Membership Guidebook	Desc
Business	900099	BusinessCd
Total Revenue Column	$59,130	TotalRevenueColumnAmt
Related Or Exempt Func Income	$59,130	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$59,130	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$49,066	TotalRevenueColumnAmt
Exclusion	$49,066	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$21,448	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$49,784	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$21,448	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,383,008	TotalRevenueColumnAmt
Related Or Exempt Func Income	$59,130	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$49,066	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$114,650	TotalAmt
Program Services	$75,850	ProgramServicesAmt
Management And General	$8,336	ManagementAndGeneralAmt
Fundraising	$30,464	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$623,068	TotalAmt
Program Services	$470,061	ProgramServicesAmt
Management And General	$50,682	ManagementAndGeneralAmt
Fundraising	$102,325	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$32,454	TotalAmt
Program Services	$23,691	ProgramServicesAmt
Management And General	$2,597	ManagementAndGeneralAmt
Fundraising	$6,166	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$91,581	TotalAmt
Program Services	$66,854	ProgramServicesAmt
Management And General	$7,326	ManagementAndGeneralAmt
Fundraising	$17,401	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$59,106	TotalAmt
Program Services	$43,147	ProgramServicesAmt
Management And General	$4,728	ManagementAndGeneralAmt
Fundraising	$11,231	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt
Program Services	$7,300	ProgramServicesAmt
Management And General	$800	ManagementAndGeneralAmt
Fundraising	$1,900	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$72,671	TotalAmt
Program Services	$49,141	ProgramServicesAmt
Management And General	$11,765	ManagementAndGeneralAmt
Fundraising	$11,765	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$84	TotalAmt
Program Services	$84	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$50,055	TotalAmt
Program Services	$42,547	ProgramServicesAmt
Management And General	$3,003	ManagementAndGeneralAmt
Fundraising	$4,505	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$66,343	TotalAmt
Program Services	$56,391	ProgramServicesAmt
Management And General	$3,317	ManagementAndGeneralAmt
Fundraising	$6,635	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,480	TotalAmt
Program Services	$20,808	ProgramServicesAmt
Management And General	$490	ManagementAndGeneralAmt
Fundraising	$3,182	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$36,582	TotalAmt
Program Services	$12,255	ProgramServicesAmt
Management And General	$549	ManagementAndGeneralAmt
Fundraising	$23,778	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$15,731	TotalAmt
Program Services	$15,731	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$61,616	TotalAmt
Program Services	$55,455	ProgramServicesAmt
Management And General	$4,621	ManagementAndGeneralAmt
Fundraising	$1,540	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$47,222	TotalAmt
Program Services	$36,833	ProgramServicesAmt
Management And General	$4,014	ManagementAndGeneralAmt
Fundraising	$6,375	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Printing & Reproduction	$61,863	$49,490	$619	$11,754
Supplies	$52,065	$41,131	$2,603	$8,331
Postage	$32,441	$25,791	$162	$6,488
Promo Items	$27,164	$16,163		$11,001

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$31,525	TotalAmt
Program Services	$18,765	ProgramServicesAmt
Management And General	$710	ManagementAndGeneralAmt
Fundraising	$12,050	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,510,701	TotalAmt
Program Services	$1,127,488	ProgramServicesAmt
Management And General	$106,322	ManagementAndGeneralAmt
Fundraising	$276,891	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$129,886	BOYAmt
EOY	$44,040	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$65,955	BOYAmt
EOY	$58,518	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$443	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$72,204	BOYAmt
EOY	$52,204	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,004,500	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$352,938	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$690,907	BOYAmt
EOY	$651,562	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,782,275	BOYAmt
EOY	$2,175,247	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$116,112	BOYAmt
EOY	$156,697	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,857,782	BOYAmt
EOY	$3,138,268	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$49,302	BOYAmt
EOY	$115,430	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$330,833	BOYAmt
EOY	$319,731	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$91,904	BOYAmt
EOY	$66,210	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$472,039	BOYAmt
EOY	$501,371	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$741,208	BOYAmt
EOY	$623,573	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,644,535	BOYAmt
EOY	$2,013,324	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,385,743	BOYAmt
EOY	$2,636,897	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,857,782	BOYAmt
EOY	$3,138,268	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$127,693	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$395,621	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$1,935	DonatedServicesAndUseFcltsAmt
Investment Expense	-$18,709	InvestmentExpenseAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$902,278	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,141,472	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,348,411	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,363,176	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,272,863	CurrentTaxYearAmt
Total	$6,028,200	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$902,278	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,141,472	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,348,411	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,363,176	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,272,863	CurrentTaxYearAmt
Total	$6,028,200	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,899	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,160	CurrentTaxYearMinus3YearsAmt
Total	$71,059	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,899	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,160	CurrentTaxYearMinus3YearsAmt
Total	$71,059	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,957,141	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,488	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,232	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$34,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$41,693	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,066	CurrentTaxYearAmt
Total	$175,726	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,488	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,232	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$34,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$41,693	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,066	CurrentTaxYearAmt
Total	$175,726	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$927,766	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,166,704	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,382,658	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,404,869	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,321,929	CurrentTaxYearAmt
Total	$6,203,926	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96020	PublicSupportCY509Pct
Public Support PY509	0.96040	PublicSupportPY509Pct
Investment Income CY	0.02830	InvestmentIncomeCYPct
Investment Income PY	0.02640	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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 D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,603,964	BeginningYearBalanceAmt
Contributions	$21,057	ContributionsAmt
Investment Earnings Or Losses	$383,360	InvestmentEarningsOrLossesAmt
End Year Balance	$2,008,381	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,447,898	BeginningYearBalanceAmt
Contributions	$1,000	ContributionsAmt
Investment Earnings Or Losses	$156,066	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,000	OtherExpendituresAmt
End Year Balance	$1,603,964	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,720,811	BeginningYearBalanceAmt
Contributions	$29,459	ContributionsAmt
Investment Earnings Or Losses	-$217,100	InvestmentEarningsOrLossesAmt
Other Expenditures	$85,272	OtherExpendituresAmt
End Year Balance	$1,447,898	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,501,885	BeginningYearBalanceAmt
Investment Earnings Or Losses	$275,565	InvestmentEarningsOrLossesAmt
Other Expenditures	$56,639	OtherExpendituresAmt
End Year Balance	$1,720,811	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,337,788	BeginningYearBalanceAmt
Contributions	$2,517	ContributionsAmt
Investment Earnings Or Losses	$161,580	InvestmentEarningsOrLossesAmt
End Year Balance	$1,501,885	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.44822	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.55178	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$203,552	OtherCostOrOtherBasisAmt
Book Value	$203,552	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$287,162	OtherCostOrOtherBasisAmt
Depreciation	$18,536	DepreciationAmt
Book Value	$268,626	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,651	OtherCostOrOtherBasisAmt
Depreciation	$10,108	DepreciationAmt
Book Value	$42,543	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$461,135	OtherCostOrOtherBasisAmt
Depreciation	$324,294	DepreciationAmt
Book Value	$136,841	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$651,562	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	Investments	Desc
Book Value	$2,175,247	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$2,175,247	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Leases	Desc
Amt	$66,210	Amt

Field	Value	IRS element (for citing)
Total Liability	$66,210	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,783,303	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$395,621	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$1,935	DonatedServicesAndUseFcltsAmt
Other Revenue	$21,448	OtherRevenueAmt
Revenue Not Reported	$419,004	RevenueNotReportedAmt
Revenue Subtotal	$1,364,299	RevenueSubtotalAmt
Investment Expenses Not Incld	$18,709	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$18,709	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,383,008	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,532,149	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$21,448	OtherExpensesIncludedAmt
Expenses Not Reported	$21,448	ExpensesNotReportedAmt
Expenses Subtotal	$1,510,701	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,510,701	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part V, Line 4:	Temporary restricted endowment funds can be used for Stewardship and activities.
Part X, Line 2:	Management of the Association believes it has no material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits.
Part XI, Line 2d - Other Adjustments:	Fundraising Expenses Netted with Revenue 21,448.
Part XII, Line 2d - Other Adjustments:	Fundraising Expenses Netted with Revenue 21,448.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	0	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Splash 2024	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Kensington Street 2nd Floor	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04103	ZIPCd

Field	Value	IRS element (for citing)
Activity	Fundraising Activity	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$71,232	GrossReceiptsAmt
Retained By Contractor	$0	RetainedByContractorAmt
Net To Organization	$71,232	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$71,232	TotalGrossReceiptsAmt
Total Net To Organization	$71,232	TotalNetToOrganizationAmt

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Splash! 2024	Event1Nm
Gross Receipts Event1	$71,232	GrossReceiptsEvent1Amt
Charitable Contri Event1	$49,784	CharitableContriEvent1Amt
Gross Revenue Event1	$21,448	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$21,448	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$71,232	GrossReceiptsTotalAmt
Charitable Contributions Tot	$49,784	CharitableContributionsTotAmt
Gross Revenue Total Events	$21,448	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$21,448	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$21,448	DirectExpenseSummaryEventsAmt
Net Income Summary	$0	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Boats And Planes BoatsAndPlanesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$110,925	NoncashContributionsRptF990Amt

Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt
Yes (X)	Venue Rental	$570
Yes (X)	Event Supplies	$500
Yes (X)	Meals	$451
Yes (X)	Small Equipment and Supplies	$428

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	After the Executive Director reviews the Form 990, it is sent in PDF format to all memebrs of the Board of Trustees prior to sending it to the IRS.
Form 990, Part VI, Section B, line 12c	Both staff and board review the conflict of interest policy annually, and both trustees and staff must reply by email that they ackowledge and agree to abide by the policy.
Form 990, Part VI, Section B, line 15a	The Executive Committee of the Board reviews and approves salary and compensation structure for the Executive Director annually.
Form 990, Part VI, Section C, line 19	The governing documents, conflict of interest policy, and financial statements are posted on the organization's website.
Form 990, Part XII, Line 2c:	The process for audit oversight has not changed since the prior year.