Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,511,147 | 4,617,058 | 2,618,444 | 3,091,249 | 3,855,620 | 15,693,518 |
| 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 | 428,263 | 429,413 | 186,146 | 306,586 | 445,272 | 1,795,680 |
| 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 | 1,939,410 | 5,046,471 | 2,804,590 | 3,397,835 | 4,300,892 | 17,489,198 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 16,500 | 53,854 | 107,262 | 158,993 | 1,641,990 | 1,978,599 |
| 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.. | 16,500 | 53,854 | 107,262 | 158,993 | 1,641,990 | 1,978,599 |
| 8 | Public support. (Subtract line 7c from line 6.) | 15,510,599 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,939,410 | 5,046,471 | 2,804,590 | 3,397,835 | 4,300,892 | 17,489,198 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 408,694 | 403,520 | 323,639 | 409,405 | 358,574 | 1,903,832 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 408,694 | 403,520 | 323,639 | 409,405 | 358,574 | 1,903,832 |
| 11 | Net income from unrelated business activities not included on 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.).. | 2,348,104 | 5,449,991 | 3,128,229 | 3,807,240 | 4,659,466 | 19,393,030 |
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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 for Organization Mission | Maine Audubon is comprised of seven regional chapters and eight wildlife sanctuaries. Year-round conservation education programming takes place at two centers (Gilsland Farm Audubon Center and Fields Pond Audubon Center), and seasonal programming at two other sanctuaries (Scaraborough Marsh Audubon Center and Borestone Mountain Audubon Sanctuary). Maine Audubon has 10,000 members and reaches 250,000 people of all ages annually via programs, outreach, online and print communications, 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 community science projects; increase environmental literacy; and support policies and legislation that protects 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 schools for students of all ages; (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 trip programs for adults; (5) guided boat trips for seeing and learning about seabirds; (6) outreach programs, social media campaigns, and events to promote community 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; and (10) guided travel programs to birding destinations. Bringing Nature Home: We grow and promote nearly 100 species of hard-to-find Maine native perennials, shrubs, trees, climate-resilient species, and more, and sell them to individuals, businesses, and municipalities throughout the state. We work with municpialities, schools, and private partners to install native plant landscapes in public and other spaces. We also maintain the Maine Native Plant Finder (https://mainenativeplants.org/). Youth and Teen Engagement: We work with Portland and Bangor Public Schools to work across entire grade levels, and this year created new curricula that can be used in other school districts. Maine Audubon engaged teens in summer youth stewardship programs in Portland, Lewiston, and Bangor. Vacation and Summer Day Camps: Maine Audubon provided popular, high-quality vacation and summer day camp experiences for youth in Greater Portland and Greater Bangor. Scarborough Marsh Audubon Center: Scarborough March Audubon Center celebrated its 50th anniversary of serving the public in July, 2022, and welcomed approximately 10,000 people to engage with nature-based activities (boat tours, walks, and guided or informal educator-led talks) from the center during the season. |
| 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 birds and other wildlife in mind; (3) providing outreach, education, and technical and financial resources to road professionals to help them replace malfunctioning 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, protecting water quality and loon habitat, and reducing exposure to lead fishing tackle; (6) engage volunteers in the Maine Loon Restoration Project which aims to increase loon nesting success and decrease loon mortality by placing artificial nests (rafts) and monitoring the productivity of loons on artificial nests, expaning Fish Lead Free programs to reduce lead tackle use and loon lead poisoning; and launching a Look Out for Loons Program to reduce disturbance to looks and increase nesting success; and (7) produce analyses and reports on siting renewable energy projects to minimize impacts to high value species and habitats. Community Science: Maine Audubon's conservation programs engage approximately 2,000 "community scientists," including volunteers for the annual loon count and Loon Restoration project, Stream Explorers program, Song Meter program, and Coastal Birds program. Stream Explorers: Maine Audubon's Stream Explorers program engaged community science volunteers to find and identify macroinvertebrates that might be indicators of water quality. We are partnering with the Lakes Environmental Association (LEA), the Maine Department of Environmental Protection (DEP), and the Portland Water District to recruit, train, and support volunteers interested in searching streams in the Sebago Lake Watershed for large aquatic insects. Data collected is valuable to help the DEP prioritize which streams should have more in-depth surveys related to water quality. Forestry for Maine Birds and Fish: Our Forestry for Maine Birds program has reached more than 1,600 foresters, landowners, loggers, land trusts, and others with tips for how to manage woodlands "with birds in mind." The concept of improving breeding bird habitat, using active and passive management, is spawning offshoots that include Bird-Friendly Maple (a program that encourages maple producers to manage their sugarbush with birds in mind) and Forests for Maine Fish (a program to help loggers, foresters, and forest landowners manage forests to enhance habitat for fish and watershed wildlife). |
| Form 990, Part III, Line 4c, Program Service Accomplishments: | ADVOCACY: Maine Audubon's major current advocacy priorities include (but are not limited to): Implementing Maine's Climate Action Plan - Maine Audubon is focusing our implementation efforts on: -Increasing conservation lands in the state, with a focus on high biodiversity areas and areas important for habitat connectivity. -Improving land use planning and legal tools to emphasize smart growth and keep vital habitat intact. -Encouraging thoughtfully sited and operated renewable energy development. Advocating for renewable energy and other development that is sited and managed to protect wildlife. We are advising solar developers and policy makers on smart-sited solar, producing tools to help municipalities maximize their role in smart siting, and developing policies that put best siting practices to action across the state. We're also expanding our knowledge and advocacy on offshore wind, advocating for offshore wind that is located, developed, and managed with wildlife in Maine in mind. We are also working to ensure that new development in Maine occurs according to smart growth principles that protect wildlife corridors and habitat connectivity. |
| 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 | Officer compensation is reviewed by Governance Committee with consultation from Director of Finance, who provides salary compensation information from Maine Association of Nonprofits and other compensations studies when available. |
| 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 IX, line 11g | Consultants: Program service expenses 540,548. Management and general expenses 126,692. Fundraising expenses 345,310. Total expenses 1,012,550. |
| Form 990, Part XII, Line 2c: | The process has not changed from the prior year. |
| Software ID: | |
| Software Version: |