Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,658,576 | 2,660,306 | 1,263,635 | 1,532,152 | 1,511,147 | 8,625,816 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 262,916 | 284,181 | 314,762 | 338,142 | 428,263 | 1,628,264 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 1,921,492 | 2,944,487 | 1,578,397 | 1,870,294 | 1,939,410 | 10,254,080 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 71,455 | 24,080 | 22,515 | 38,755 | 16,500 | 173,305 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 71,455 | 24,080 | 22,515 | 38,755 | 16,500 | 173,305 |
| 8 | Public support. (Subtract line 7c from line 6.) | 10,080,775 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,921,492 | 2,944,487 | 1,578,397 | 1,870,294 | 1,939,410 | 10,254,080 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 347,958 | 348,878 | 390,255 | 400,287 | 408,694 | 1,896,072 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 347,958 | 348,878 | 390,255 | 400,287 | 408,694 | 1,896,072 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,269,450 | 3,293,365 | 1,968,652 | 2,270,581 | 2,348,104 | 12,150,152 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
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| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
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| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Part III, Line 1, Description of Organization Mission | Maine Audubon is comprised of seven regional chapters and eight wildlife sanctuaries. Year-round conservation education programming takes place at two centers, and seasonal programming at two others. Maine Audubon has 10,000 members and serves over 50,000 people of all ages annually via programs, outreach, and visits to our sanctuaries. Our programs are divided into three main areas - education, conservation, and advocacy. We work with many communities and stakeholders to conserve threatened and endangered species; improve stewardship and habitat connectivity; lead citizen science projects; increase environmental literacy; and support policies and legislation that protect wildlife and wildlife habitat. |
| Part III, Line 4a, Program Service Accomplishments: | Education: Our primary statewide education activities and areas of focus include (1) conducting outreach programs to pre-kindergartens and schools; (2) hosting and leading field trips and in-depth units of study with schools and other learning communities; (3) family programs and events; (4) naturalist-led walks, talks, and field trips programs for adults; (5) chartering guided boat trips for seeing and learning about seabirds; (6) outreach programs, social media campaigns, and events to promote citizen science and stewardship priorities; (7) professional development programs for teachers and community leaders; (8) canoe and kayak rentals and guided trips; (9) camp programs for youth; (10) guided travel programs to international birding destinations. Key accomplishments from FY 18/19 include (1) third annual Native Plants Sale distributed 3,000 plants in Maine; (2) continued successful grant making program with the Foundation for Portland Public Schools to provide Portland teachers and school funding for environmental education; (3) began long-term planning for new outreach programs with Guilford and public libraries with backpacks; (4) implemented Family Fun, a weekly family-oriented early childhood environmental education drop-in program at Gilsland Farm; (5) 1,000 volunteers collected 12,000 recorded bird behaviors for the Breeding Bird Atlas in partnership with Maine Department of Inland Fisheries and Wildlife; (6) reconstituted year-round, all-ages staffing and programming at Fields Pond Audubon Center in Holden; (7) Five ongoing stewardship programs in Portland working with pre-k to adult in restoring native plants and habitat in city parks; and (8) continued successful events in partnership with LL Bean. |
| Part III, Line 4b, Program Service Accomplishments: | Conservation: primary conservation projects include (1) protecting nesting endangered piping plovers and least terns on the beaches of Maine; (2) working with foresters, landowners, and loggers to manage woodlands "with bird and other wildlife in mind;" (3) providing outreach, education, and technical and financial resources to road professionals to help them replace manfunctioning culverts and bridges with stream smart crossings that improve fish and wildlife movement up, down, and along streams, and reduce risks of flooding and destruction of road infrastructure in the face of more severe storms; (4) engage anglers in a search for wild brook trout in remote ponds and coastal streams that have never been surveyed before to determine where the best, last remaining wild populations occur; (5) engage lakeshore owners, lake associations, and road associations in monitoring common loon populations and protecting water quality and loon habitat; (6) provide training, maps, and other tools for citizens to track movement of wildlife across roads and determine hot spots of activity and mortality, including a special program focused on turtles, many of whom have experienced precipitous population declines due to road collisions; and (7) an analysis of how and where renewable energy projects can be sited in ways that minimize impacts to high value species and habitats. Key FY 18/19 conservation successes include: Coastal Birds: -We helped 68 pairs of endangered piping plovers nest in 2018, who successfully raised 128 chicks to independence. The resulting productivity of 1.88 chicks fledged per nesting pair meets our recovery goal of 1.5 chicks/pair and should help grow the nesting population. -We educated over 6,000 people who visited beaches on the ecology and conservation of beach-nesting birds and migratory shorebirds. We used mounts, decoys, stickers, booklets, binoculars and spotting scopes, and bandanas for dogs to reach people and pets with our "share the beach" message. -We tracked movement of migratory shorebirds on the beaches of Maine and participated in a study evaluating how human and pet disturbance affects migratory shorebirds on beaches from the Carolinas to Maine. -We hosted our first ever "Plover Party" in March of 2019, educating new audiences about how to live with these endangered birds. Brook Trout Surveys: -We provided dozens of volunteers with the maps, survey forms, and instructions they needed to survey remote ponds and coastal streams for the presence of brook trout, including sea-run brook trout, in places where they had never been found before. -A total of 24 volunteers completed surveys on 5 remote ponds and 38 streams, totaling 200 volunteer hours, valued at $4,938. Brook trout or signs of trout were found in 4 of the 5 ponds and 10 of the 38 streams. -These surveys have been forwarded to the Maine Department of Inland Fisheries and Wildlife for further surveys and management. A subset of these ponds will be added to the Heritage Fish List for additional protection. -We worked with the Department of Inland Fisheries and Wildlife to develop new strategies and policies to enhance protections for wild trout from the introduction of nonnative species by restricting the use of live fish as bait and stocking of nonnative fish. Stream Smart: -We organized and hosted two Stream Smart introductory workshops for the general public, engineers, foresters, and municipalities to learn about stream hydrology and ecology and the importance of providing ample room for storm water and fish and other wildlife to move freely up and down streams to meet their life and habitat needs. -We organized and hosted two Stream Smart NRCS Regional Conservation Partnership Project workshops for landowners and foresters to learn about the importance of stream hydrology and ecology and how to incorporate these concepts into designing stream crossings associated with forestry activities. -We organized and hosted two, two-day Stream Smart Phase II workshops for engineers, surveyors, and road professionals to learn how to evaluate a road-stream crossing site and develop an initial design of a new Stream Smart crossing that fits the site. -We provided materials and gave presentations on the value of Stream Smart stream/road crossings to the Maine Alliance of Road Associations annual meeting, the Maine Department of Transportation (MaineDOT) annual Highway Congress, and two lake association annual meetings. -We worked closely with the USFWS to survey for and design replacement culverts for 18 sites across Maine that will allow fish and other aquatic and terrestrial species to move safely up and down streams to access the various habitats they need for feeding, resting, spawning, and raising young. -We worked with University of Maine Forestry professors to train 30 students in Stream Smart principles and design. -We completed a video, entitled, Stream Smart Success Stories, highlighting three projects across the state that incorporated Stream Smart principles into stream/road crossing projects for a private landowner, a municipality, and the MaineDOT. -Reconnecting streams will help our endangered Atlantic Salmon, wild Brook Trout, and animals like rare Wood Turtles, Mink and Otter move safely across the landscape and will also help reduce expenses associated with road, culvert, and bridge repair from extreme storms. Forestry for Maine Birds (FFMB): -We developed and hosted four FFMB presentations for forest landowners and the public for a total of 104 participants. -We connected over 50 woodland landowners with District Foresters to walk their land and discuss management options and we worked with over 20 landowners to help them secure funding through the Natural Resources Conservation Service (NRCS) for writing a management plan. Wildlife Road Watch: Turtles: -We developed and hosted two trainings for citizen scientists to learn how to conduct surveys along roadways looking for dead or live turtles, in search of hotspots where turtles are crossing roads and particularly vulnerable to road mortality, a primary cause of population decline in our turtle populations. -During the summer of 2018, 31 volunteers completed surveys on 105 routes. -A total of 65 volunteers were trained to survey multiple routes in the summer of 2019. Loons & Lakes: -For our annual common loon count on the third Saturday of July, 1,350 volunteers surveyed 303 lakes and counted 3269 adults and 406 chicks. -We partnered with the Maine Lakes Society to expand the LakeSmart program, which encouraged landowners to reduce runoff and pollution from their lakeshore properties, to include habitat for brook trout and common loons. -During the summer of 2018, trained volunteers visited and screened 212 shorefront properties and issued 135 LakeSmart awards and recognized 55 landowners as also being LoonSmart. Renewable Energy & Wildlife: -We began a literature review of the impacts of renewable energy - specifically terrestrial and offshore wind, solar, and transmission lines - on wildlife, and ways to reduce those impacts through avoiding, minimizing, or compensating for impacts. -We also conducted a GIS mapping exercise of the overlap of wind resources and wildlife resources to identify areas most and least appropriate for siting new wind projects. -Met with Governor's office of Policy Innovation and Future to share our work to that point and our plans to engage the public (landowners, developers, and municipalities) on renewable energy and climate change issues. |
| Form 990, Part III, Line 4c, Program Service Accomplishments: | Advocacy highlights focused on the 129th Legislative session. Maine Audubon worked with members and supporters to send thousands of messages to legislators attending public hearings, and advocating at the State House. Highlights include three clean energy and climate leadership laws (LD 1711, LD1494, and LD1679). The new solar law lifts arbitrary barriers to solar production, allowing more Maine homeowners, businesses and towns to participate in the solar revolution and directs the state to capture at least 375 megawatts of low-cost solar; encourages development of landfill and brownfield solar projects; and requires that community projects serve low and moderate-income customers. In addition, Maine passed into law one of the most ambitious "Renewable Portfolio Standard" programs in the country, doubling the amount of renewable energy required to be sold in the state to 80% by 2030 and 100% by 2050. LD 1679 established the Maine Climate Council, which is charged with leading Maine's efforts to reduce Maine's greenhouse gas emissions by 45 percent below 1990 levels by 2030 and at least 80 percent by 2050. Additional legislation that passed during this time frame includes upgraded water quality protections for hundreds of miles of rivers and streams as well as sustenance fishing in certain waters for Maine tribes; empowers Maine's game wardens to protect our most valuable species by giving them discretion to issue citations to first-time violators instead of requiring warnings; restricts single-use plastic bags at retail establishments across the state; requires inspections of underground septic systems in all shoreland areas before the sale of property; and creates new staffing at the Bureau of Parks and Lands to enforce the multiple use mandate to better manage Maine's Public Reserved Lands. |
| Form 990, Part VI, Section B, line 10b | Two of Maine Audubon's chapters are 501(c)(3) organizations, while the other five do not have separate corporate identities. To date the organization has not developed separate written chapter policies because the relationship with the chapter includes chapter representation on the Maine Audubon Board of Trustees. |
| Form 990, Part VI, Section B, line 11b | The 990 will be reviewed by the members of the finance and audit committee of the Board as representatives of the Board with the skills and knowledge to fully understand the documents. They are responsible to report back to the full Board of Trustees. |
| Form 990, Part VI, Section B, line 12c | Each new member is given a copy of the conflict of interest policy when he/she first joins the organization or the Board. Once the new trustee or officer has been given a reasonable amount of time to review the policy, he/she signs a statement affirming that he/she has received a copy of the conflict of interest policy, has read and understands the policy, and agrees to comply with the policy. In the event any trustee or officer of the organization believes that he/she has or may have a conflict of interest or potential conflict of interest with respecet to any transactions or decision, the trustee or officer has a duty to disclose the conflict to the Board or a sub-committee of the Board responsible for overseeing the organization's compliance with the policy. |
| Form 990, Part VI, Section B, line 15a | In determining the compensation of the CEO, the Board President and members of the Executive Commmittee consulted with the search firm the organizaiton was using to assist in the hiring process, surveyed actual salaries for comparable local organizations, and weighed the financial situation of the organization itself. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | The process has not changed from the prior year. |
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| Software Version: |