ELSIE VILES IRRV TR FBO ELSIE & WILLIAM VILES FOUNDATION: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- ELSIE VILES IRRV TR FBO ELSIE & WILLIAM VILES FOUNDATION (EIN 36-7633596)
- Tax period
- 2020-08-01 to 2021-07-31
- Filed
- 2021-09-21
- IRS object ID
- 202132649349100118
- Schema version
- 2020v4.1
- 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-PF
- Accounting Fees Schedule
- Expenditure Responsibility Stmt
- Investments Other Schedule2
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-09-21T15:04:45-05:00 | ReturnTs |
| Tax Period End | 2021-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 367633596 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elsie Viles Irrevocable Trust FBO | BusinessNameLine1Txt |
| Business Name Line2 | Elsie & William Viles Foundation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELSI | BusinessNameControlTxt |
| Phone | 2075537160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | co Spinnaker Trust 123 Free Stree | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amanda V Rand | PersonNm |
| Person Title | President of Trustee | PersonTitleTxt |
| Phone | 2075537160 | PhoneNum |
| Signature | 2021-09-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Amanda | PersonFirstNm |
| Person Last | Rand | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | E Drew Cheney | PreparerPersonNm |
| PTIN | P00182972 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2021-09-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization4947a1 Trtd PF | Yes (X) | Organization4947a1TrtdPFInd |
| FMV Assets EOY | $3,846,949 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $135 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $135 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $48,279 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $48,279 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $245,003 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $687,541 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $245,003 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $12,813 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $4,600 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $306,230 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $298,017 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $26,876 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $13,438 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $13,438 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $1,850 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $925 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $925 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $596 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $29,322 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $14,363 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $14,363 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $153,250 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $153,250 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $182,572 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $14,363 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $167,613 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $123,658 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $283,654 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $127,723 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $105,633 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $105,633 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $3,111,837 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $3,741,316 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $3,741,316 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $3,239,560 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,846,949 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $3,846,949 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $3,239,560 | RetainedEarningBOYAmt |
| Retained Earning EOY | $3,846,949 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,239,560 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,846,949 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,239,560 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,846,949 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,239,560 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $123,658 | ExcessRevenueOverExpensesAmt |
| Other Increases | $483,731 | OtherIncreasesAmt |
| Subtotal | $3,846,949 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $3,846,949 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| Various publicly traded securities | P | $64,071 | $62,277 | $1,794 | $1,794 |
| Various publicly traded securities | P | $606,978 | $380,261 | $226,717 | $226,717 |
| From K-1 | P | $16,408 | $16,408 | $16,408 | |
| Capital Gains Dividends | P | $84 | $84 | $84 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $245,003 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,943 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,943 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,943 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $834 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $834 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $3,109 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ME | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | www.elsieandwilliamvilesfoundation.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spinnaker Trust | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2075537160 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Spinnaker Trust 123 Free Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| NECT Filing In Lieu OF Form1041 | Yes (X) | NECTFilingInLieuOFForm1041Ind |
| Tax Exempt Interest | $0 | TaxExemptInterestAmt |
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | Yes (1) | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Spinnaker Trust | ||||||||
| 123 Free Street | Portland | ME | 04101 | Co-Trustee | 0.50 | $20,744 | $0 | $0 |
| Warren E Winslow Jr | ||||||||
| c/o Spinnaker Trust 123 Free Street | Portland | ME | 04101 | Co-Trustee | 0.20 | $6,132 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $3,203,246 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $111,638 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $227,919 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,542,803 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,542,803 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $53,142 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,489,661 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $174,483 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $174,483 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,943 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,943 | TotalTaxAmt |
| Distributable Before Adj | $170,540 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $170,540 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $170,540 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $167,613 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $167,613 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $167,613 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $170,540 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $25,193 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,655 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $37,885 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $17,961 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $12,440 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $98,134 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $167,613 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $167,613 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $2,927 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $2,927 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $95,207 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $22,266 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $72,941 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,655 | ExcessFromYear4Amt |
| Excess From Year3 | $37,885 | ExcessFromYear3Amt |
| Excess From Year2 | $17,961 | ExcessFromYear2Amt |
| Excess From Year1 | $12,440 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elsie & William Viles Foundation | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 319 | AddressLine1Txt |
| City | Augusta | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 043320319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | N/A | RecipientRelationshipTxt |
| Recipient Foundation Status | PF | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | Improvement, replacement, maintenance, repair, and upkeep of the land and buildings formerly held by Elsie Viles on Stone Street in Augusta, Maine. | GrantOrContributionPurposeTxt |
| Amt | $153,250 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $153,250 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $135 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $48,279 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $245,003 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Net Adjustment for Schedule K-1 Investment Income | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $8,213 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $4,600 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $8,213 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $298,017 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $306,230 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting Fees | CategoryTxt |
| Amt | $1,850 | Amt |
| Net Investment Income | $925 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $925 | DisbursementsCharitablePrpsAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Results Of VerificationResultsOfVerificationTxt |
|---|---|---|---|---|---|---|---|---|
| Elsie & William Viles Foundation | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | 2020-08-24 | $38,033 | Per the terms of the fourth amendment to trust agreement, dated March 15, 2012, the stated purpose for this grant is "for the improvement, replacement, maintenance, repair and upkeep of the land and buildings" of the grantor's home. The grantor's home is identified in Elsie Pike Viles' last will and testament, dated November 9th, 1990, and continuously, in relevant part, through various codicils, as "the real property, both land and buildings, located on Stone Street in Augusta, Maine . . . as my personal residence." | N/A | Upon receipt of narrative and financial reports, the Trustees of the Elsie Viles Irrevocable Trust FBO Elsie & William Viles Foundation reviewed and approved the reports from the Elsie & William Viles Foundation and found grant funds were used appropriately. |
| Elsie & William Viles Foundation | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | 2020-11-24 | $38,593 | Per the terms of the fourth amendment to trust agreement, dated March 15, 2012, the stated purpose for this grant is "for the improvement, replacement, maintenance, repair and upkeep of the land and buildings" of the grantor's home. The grantor's home is identified in Elsie Pike Viles' last will and testament, dated November 9th, 1990, and continuously, in relevant part, through various codicils, as "the real property, both land and buildings, located on Stone Street in Augusta, Maine . . . as my personal residence." | N/A | Upon receipt of narrative and financial reports, the Trustees of the Elsie Viles Irrevocable Trust FBO Elsie & William Viles Foundation reviewed and approved the reports from the Elsie & William Viles Foundation and found grant funds were used appropriately. |
| Elsie & William Viles Foundation | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | 2021-02-24 | $38,312 | Per the terms of the fourth amendment to trust agreement, dated March 15, 2012, the stated purpose for this grant is "for the improvement, replacement, maintenance, repair and upkeep of the land and buildings" of the grantor's home. The grantor's home is identified in Elsie Pike Viles' last will and testament, dated November 9th, 1990, and continuously, in relevant part, through various codicils, as "the real property, both land and buildings, located on Stone Street in Augusta, Maine . . . as my personal residence." | N/A | Upon receipt of narrative and financial reports, the Trustees of the Elsie Viles Irrevocable Trust FBO Elsie & William Viles Foundation reviewed and approved the reports from the Elsie & William Viles Foundation and found grant funds were used appropriately. |
| Elsie & William Viles Foundation | ||||||||
| PO Box 319 | Augusta | ME | 043320319 | 2021-05-24 | $38,312 | Per the terms of the fourth amendment to trust agreement, dated March 15, 2012, the stated purpose for this grant is "for the improvement, replacement, maintenance, repair and upkeep of the land and buildings" of the grantor's home. The grantor's home is identified in Elsie Pike Viles' last will and testament, dated November 9th, 1990, and continuously, in relevant part, through various codicils, as "the real property, both land and buildings, located on Stone Street in Augusta, Maine . . . as my personal residence." | N/A | Upon receipt of narrative and financial reports, the Trustees of the Elsie Viles Irrevocable Trust FBO Elsie & William Viles Foundation reviewed and approved the reports from the Elsie & William Viles Foundation and found grant funds were used appropriately. |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (28 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 2285 units Aberdeen Standard Bloomberg All Commodity | FMV | $61,169 | $61,169 |
| 238 units Invesco QQQ Trust | FMV | $86,768 | $86,768 |
| 5676 units iShares MSCI USA ESG Select ETF | FMV | $565,585 | $565,585 |
| 2452 units SPDR Portfolio S&P 600 Small Cap ETF | FMV | $105,166 | $105,166 |
| 1690 units Healthcare Select Sector SPDR | FMV | $223,333 | $223,333 |
| 478 units Consumer Staples Select Sector SPDR | FMV | $34,182 | $34,182 |
| 743 units Consumer Discretionary Select Sector SPDR | FMV | $134,059 | $134,059 |
| 1715 units Financial Select Sector SPDR | FMV | $62,632 | $62,632 |
| 1382 units Industrial Select Sector SPDR | FMV | $142,844 | $142,844 |
| 2539 units Technology Select Sector SPDR | FMV | $389,483 | $389,483 |
| 5435 units Goldman Sachs ActiveBeta Emerging Markets | FMV | $209,574 | $209,574 |
| 821 units iShares MSCI Taiwan ETF | FMV | $52,207 | $52,207 |
| 4388 units iShares ESG MSCI EAFE ETF | FMV | $349,109 | $349,109 |
| 727 units JPMorgan BetaBuilders Canada ETF | FMV | $47,146 | $47,146 |
| 5971units KraneShares CSI China Internet ETF | FMV | $28,813 | $28,813 |
| 3108 units iShares Core 1-5 Year USD Bond ETF | FMV | $159,596 | $159,596 |
| 3840 units iShares Core Total USD Bond Market ETF | FMV | $207,130 | $207,130 |
| 1165 units Vanguard ST Bond ETF | FMV | $95,984 | $95,984 |
| 2827.5 units iShares Gold Trust | FMV | $97,718 | $97,718 |
| 177990.68 units Spinnaker Realty Fund, LP | FMV | $177,991 | $177,991 |
| 370 units Invesco S&P 500 Equal Weight Consumer Dis ETF | FMV | $54,708 | $54,708 |
| 1000 units Invesco Russell 1000 Dynamic Multifactor ETF | FMV | $46,810 | $46,810 |
| 1091 units Schwab US Large Value ETF | FMV | $75,595 | $75,595 |
| 250 units Vanguard FTSE All-World exUS Small-Cap Index | FMV | $34,430 | $34,430 |
| 813 units iShares JP Morgan EM Local Currency Bond ETF | FMV | $35,325 | $35,325 |
| 1050 units iShares 10+ Year Inv Grade Corp Bond ETF | FMV | $75,169 | $75,169 |
| 2784 units SPDR Blackstone GSO Senior Loan ETF | FMV | $127,563 | $127,563 |
| 2965 units First Preferred Securiteis & Income ETF | FMV | $61,227 | $61,227 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Net Adjustment for Schedule K-1 Investment Income | Desc |
| Revenue And Expenses Per Books | $12,813 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $4,600 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $12,813 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized gains | Desc |
| Amt | $483,731 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Excise Tax | CategoryTxt |
| Amt | $596 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |