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)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 88,839 | 252,869 | 248,093 | 236,030 | 256,198 | 1,082,029 |
| 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 | 88,839 | 252,869 | 248,093 | 236,030 | 256,198 | 1,082,029 |
| 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) .. | 135,317 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 946,712 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 88,839 | 252,869 | 248,093 | 236,030 | 256,198 | 1,082,029 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 127 | 88 | 80 | 79 | 290 | 664 |
| 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.).. | 10,334 | 10,334 | ||||
| 11 | Total support. Add lines 7 through 10 | 1,093,027 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990 - ORGANIZATION'S MISSION | TO PROTECT AND PRESERVE OF MAINE'S LAKES, BOTH TODAY AND LONG INTO THE FUTURE. OUR PROGRAMS AND ACTIVITIES PROMOTE HEALTHY LAKES FOR ALL LAKE USERS, INCLUDING RESIDENTS, VISITORS, LAKE ASSOCIATIONS, COMMUNITIES, AND THE NEXT GENERATION OF LAKE STEWARDS. |
| FORM 990, PAGE 2, PART III, LINE 4A | LAKESMART IS MAINE LAKES' FLAGSHIP PROGRAM THAT USES TEAMS OF TRAINED VOLUNTEERS TO VISIT, EDUCATE AND REWARD LAKEFRONT HOMEOWNERS WHO MANAGE THEIR PROPERTIES IN WAYS THAT PROTECT WATER QUALITY, AQUATIC HABITAT, PROPERTY VALUES, AND THE RECREATIONAL OPPORTUNITIES HEALTHY LAKES PROVIDE. ANDREA STEVENS MANAGES THE LAKESMART PROGRAM AND HAD HER SECOND FIELD SEASON IN 2023, SPENDING MUCH OF THE BUSY SPRING AND SUMMER MEETING AND SUPPORTING VOLUNTEERS, IDENTIFYING NEEDS AND BARRIERS, AND LOOKING FOR WAYS TO IMPROVE THE PROGRAM. CAROLINE MURAY WAS ON STAFF FOR THE LAKESMART PROGRAM AS THE PROGRAM COORDINATOR FOR HER SECOND FIELD SEASON. IN ADDITION TO ONLINE INTRODUCTIONS, THERE WERE 16 IN-PERSON TRAININGS FOR NEW AND RETURNING VOLUNTEERS WITH 121 ATTENDEES IN 2023. A TOTAL OF 118 EVALUATORS SPENT MORE THAN 1,225 HOURS CONDUCTING 274 LAKESMART EVALUATIONS IN 2023. THE KEYS TO SUCCESS FOR THE LAKESMART PROGRAM INCLUDE CREATING NEW PROGRAMS ON LAKES WHERE MOTIVATED TEAMS OF VOLUNTEERS ARE ENERGIZED AND READY TO ACT, AS WELL AS SUSTAINING MOMENTUM ON LAKES WITH ESTABLISHED PROGRAMS. LAKESMART CREATES BEHAVIORAL NORMS AMONG LAKEFRONT HOMEOWNERS THAT THE RIGHT THING, IN FACT THE ONLY THING, TO DO IS TO STOP EROSION AND PROTECT WATER QUALITY FOR ALL LAKE USERS. |
| FORM 990, PAGE 2, PART III, LINE 4B | EDUCATION AND OUTREACH ARE CENTRAL TO THE MISSION OF MAINE LAKES. IN 2023, WE ENTERED INTO A PARTNERSHIP WITH MAINE AUDUBON TO DIRECT THE "LOOK OUT FOR LOONS" PROGRAM, A VOLUNTEER EFFORT TO IMPROVE LOON SURVIVAL BY DECREASING DISTURBANCE. JAMES REDDOCH TO LEAD THE PROGRAM AND SUCCESSFULLY ENGAGED OVER 100 INTERESTED VOLUNTEERS. WE ALSO LAUNCHED THE FRESHWATER EDUCATION NETWORK, BEGINNING THE PROCESS OF BUILDING PARTNERSHIPS AND A STEERING COMMITTEE. WE HIRED A COLBY COLLEGE INTERN TO INVESTIGATE THE NEED AND FEASIBILITY OF A MONITORING PROGRAM FOR BACTERIA AT FRESHWATER BEACHES. WE CONTINUED TO DISTRIBUTE OUR REVISED LAKE BOOK: A HANDBOOK FOR LAKE PROTECTION. WE PRINTED AN ADDITIONAL 2,000 COPIES FOR BOTH SALE AND TO GIVE TO NEW LAKESMART EVALUATORS AND HOMEOWNERS. WE FILMED FOUR MORE BMP "HOW TO" VIDEOS TO ADD TO OUR HEALTHY LAKES VIDEO SERIES. WE CONTINUED TO PRINT AND DISTRIBUTE PUBLICATIONS COVERING SEPTIC CARE AND SHORELINE BUFFERS. WE VISITED LAKE ASSOCIATIONS ACROSS THE STATE TO ANSWER THEIR QUESTIONS AND SHARE INFORMATION ABOUT HOW THEY CAN CONTINUE THEIR GOOD WORK PROTECTING MAINE'S LAKES. WE MOVED FROM A PRINTED BIANNUAL NEWSLETTER TO A SEMI- MONTHLY NEWSLETTER, SENDING OUT 7 ISSUES IN 2023 THAT REACHED MORE THAN 1,000 PEOPLE AND COVERED TOPICS OF INTEREST TO LAKE DWELLERS AND USERS TO HELP THEM BECOME MORE INFORMED AND TAKE ACTION TO PROTECT THEIR LAKES. |
| FORM 990, PAGE 2, PART III, LINE 4D | THE MAINE LAKES ADVOCACY PROGRAM INCLUDES A WIDE RANGE OF ACTIVITIES FOCUSED ON SHARING INFORMATION WITH MEMBERS, COLLEAGUES, AGENCIES AND DECISION-MAKERS ABOUT PROPOSED STATE LEGISLATION. BECAUSE 2023 WAS THE FIRST SESSION OF THE LEGISLATURE, WE SPENT MORE TIME TRACKING MORE LAKE BILLS THAN IN 2022. WE SENT EIGHT LEGISLATIVE ALERTS TO MORE THAN 1,200 GRASSROOTS ACTIVISTS REQUESTING THEM TO WEIGH IN ON A VARIETY OF LAKE BILLS, INCLUDING BILLS TO REGULATE WAKE SURFING, RAISE FUNDS FOR INVASIVE SPECIES RISK REDUCTION, REMOVE MORE LEAD TACKLE TO REDUCE HARM TO OUR LOONS, AND CREATE A MANDATORY BOATER EDUCATION PROGRAM. OVER 300 PIECES OF TESTIMONY WERE SUBMITTED BY GRASSROOTS ACTIVISTS, RESULTING IN PASSAGE OF KEY BILLS TO PROTECT MAINE'S LAKES. FOR FULL DETAILS ON BILLS, VISIT WWW.LAKES.ME/ADVOCACY. THIS PROGRAM AREA ALSO INCLUDES TIME SPENT ON WORKING GROUPS AND TASK FORCES RELATED TO LAKE HEALTH WITHIN STATE GOVERNMENT. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MAINE LAKES SOCIETY IS A MEMBERSHIP BASED ORGANIZATION. THEY HAVE INDIVIDUAL MEMBERS AND LAKE ASSOCIATION MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | AT THE MAINE LAKES SOCIETY'S ANNUAL MEETING NEW BOARD MEMBERS ARE VOTED IN BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE BOARD PRESIDENT, TREASURER AND EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE ANNUALLY ASKED TO DISCLOSE ANY CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE AND SELECTION COMMITTEE ARE COMPRISED OF INDEPENDENT MEMBERS WHO REVIEWED THE COMPENSATION COMPARABILITY STUDIES GENERATED BY MAINE ASSOCIATION OF NONPROFITS (MANP) FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS BEFORE SETTING COMPENSATION LEVELS. EVERY YEAR, THE PROCESS IS UNDERTAKEN FOR EACH SUCH PERSON DURING BUDGETING TIME. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE EXECUTIVE COMMITTEE AND SELECTION COMMITTEE ARE COMPRISED OF INDEPENDENT MEMBERS WHO REVIEWED THE COMPENSATION COMPARABILITY STUDIES GENERATED BY MAINE ASSOCIATION OF NONPROFITS (MANP) FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS BEFORE SETTING COMPENSATION LEVELS. EVERY YEAR THE PROCESS IS UNDERTAKEN FOR EACH SUCH PERSON DURING BUDGETING TIME. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST IN WRITING. |
| Software ID: | |
| Software Version: |