TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) NANCY E SMITH...................................................................... EXECUTIVE DI	40.00 .................		X	88,816	14,298
(2) FINN BONDESON...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(3) JON BOYNTON...................................................................... EVENTS COMMI	2.00 .................	X		0	0
(4) REBECCA CASEY...................................................................... VICE CHAIR	2.00 .................	X	X	0	0
(5) JEAN CLAVEAU...................................................................... TREASURER	2.00 .................	X		0	0
(6) MEHUMAN ERNST...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(7) ELIZABETH FRAZIER...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(8) CHRISTINE GRIMANDO...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(9) DANIEL HILDRETH...................................................................... EMERITUS	.................	X		0	0
(10) LARISSA HOLLAND...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(11) SAMANTHA HORN...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(12) ERIC HOWARD...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(13) JEFF LEVINE...................................................................... BOARD CHAIR	3.00 .................	X		0	0
(14) ZOE MILLER...................................................................... BOARD MEMBER	2.00 .................	X		0	0
(15) DANIELLE MORIARITY...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(16) LAUREN OLSON...................................................................... BOARD MEMBER	1.00 .................	X		0	0
(17) EVAN RICHERT...................................................................... EMERITUS	.................	X		0	0

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

GROWSMART MAINE

Employer identification number

81-0620660

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

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.") ..
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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

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.") .	157,805	193,632	168,462	255,777	213,048	988,724
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	24,225	21,587	54,985	225,847	300,060	626,704
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	182,030	215,219	223,447	481,624	513,108	1,615,428
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	35,000	15,000	17,500	35,000	45,000	147,500
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..	35,000	15,000	17,500	35,000	45,000	147,500
8	Public support. (Subtract line 7c from line 6.)						1,467,928

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	182,030	215,219	223,447	481,624	513,108	1,615,428
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	56	64	31	401	607	1,159
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	56	64	31	401	607	1,159
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.)..	182,086	215,283	223,478	482,025	513,715	1,616,587

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

90.800 %

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

89.450 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

0 %

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

0 %

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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)
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):
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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.
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)
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.
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.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
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.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

GROWSMART MAINE

Employer identification number

81-0620660

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization GROWSMART MAINE

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization GROWSMART MAINE		Employer identification number 81-0620660

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization GROWSMART MAINE			Employer identification number 81-0620660
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

GROWSMART MAINE

Employer identification number

81-0620660

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2022

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2022

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Yes

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Yes

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Yes

22,028

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

22,028

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
SCHEDULE C, PART II-B, LINE 1	2023 POLICY ACTION PROBLEM STATEMENT: MAINES CURRENT UNCOORDINATED APPROACH TO BUILDING PLACES IS CAUSING REAL, UNINTENDED, AND SIGNIFICANT SOCIAL, ENVIRONMENTAL, FINANCIAL, ECONOMIC, AND CULTURAL CHALLENGES AND REQUIRES THE CREATION OF A COHESIVE APPROACH TO LAND DEVELOPMENT, REDEVELOPMENT, AND PLACEMAKING. POLICY ACTION 2023 IS A SET OF SIXTEEN PROPOSALS ALIGNED WITHIN EIGHT WORKING GROUPS, EACH OF WHICH PROVIDES A SINGLE STEPSOME INCREMENTAL, SOME QUITE SIGNIFICANTTOWARD THE SHARED GOAL DEVELOPED WITHIN THE POLICY ACTION 2023 PROCESS LAST SPRING: TO ADDRESS BARRIERS TO AND CREATE INCENTIVES FOR EQUITABLE, SUSTAINABLE GROWTH AND DEVELOPMENT THAT STRENGTHENS DOWNTOWNS AND VILLAGES OF ALL SIZES WHILE PULLING DEVELOPMENT PRESSURE AWAY FROM PRODUCTIVE AND OPEN NATURAL AREAS. WE DO SO ACKNOWLEDGING THAT MAINE HAS URBAN, RURAL, AND SUBURBAN SETTINGS FOR WHICH ANY SOLUTION MAY OR MAY NOT BE A FIT AND A VARIETY OF PEOPLE WHO DESERVE TO BE WELCOMED INTO THEIR COMMUNITIES.

Return Reference

Explanation

SCHEDULE C, PART II-B, LINE 1

2023 POLICY ACTION PROBLEM STATEMENT: MAINES CURRENT UNCOORDINATED APPROACH TO BUILDING PLACES IS CAUSING REAL, UNINTENDED, AND SIGNIFICANT SOCIAL, ENVIRONMENTAL, FINANCIAL, ECONOMIC, AND CULTURAL CHALLENGES AND REQUIRES THE CREATION OF A COHESIVE APPROACH TO LAND DEVELOPMENT, REDEVELOPMENT, AND PLACEMAKING. POLICY ACTION 2023 IS A SET OF SIXTEEN PROPOSALS ALIGNED WITHIN EIGHT WORKING GROUPS, EACH OF WHICH PROVIDES A SINGLE STEPSOME INCREMENTAL, SOME QUITE SIGNIFICANTTOWARD THE SHARED GOAL DEVELOPED WITHIN THE POLICY ACTION 2023 PROCESS LAST SPRING: TO ADDRESS BARRIERS TO AND CREATE INCENTIVES FOR EQUITABLE, SUSTAINABLE GROWTH AND DEVELOPMENT THAT STRENGTHENS DOWNTOWNS AND VILLAGES OF ALL SIZES WHILE PULLING DEVELOPMENT PRESSURE AWAY FROM PRODUCTIVE AND OPEN NATURAL AREAS. WE DO SO ACKNOWLEDGING THAT MAINE HAS URBAN, RURAL, AND SUBURBAN SETTINGS FOR WHICH ANY SOLUTION MAY OR MAY NOT BE A FIT AND A VARIETY OF PEOPLE WHO DESERVE TO BE WELCOMED INTO THEIR COMMUNITIES.

Schedule C (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

GROWSMART MAINE

Employer identification number

81-0620660

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	20,122	19,817	305
e	Other .....	34,000		34,000
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				34,305

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
MOVING MAINE NETWORK RESERVES	65,003
MAINE BROADBAND COALITION	16,374
MAINERS FOR SMARTER TRANSPRT	8,049
ACCRUED PAYROLL	6,710
PAYROLL LIABILITIES	513
CREDIT CARD PAYABLE	499



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	97,148
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
SCHEDULE D, PAGE 2, PART IV, LINE 2B	GROWSMART MAINE PRESENTLY HOLDS ESCROW ACCOUNTS FOR MOVING MAINE NETWORK, MAINE BROADBAND COALITION, AND MAINERS FOR SMARTER TRANSPORTATION. DONATIONS/FEES RECEIVED ARE DESIGNATED FOR SPECIFIC PROGRAM AND HELD IN A SEPARATE BANK ACCOUNT. TRANSFER OF FUNDS ARE RECORDED AS EACH PROGRAM SUBMITS SUPPORTING DOCUMENTATION TO GROWSMART'S BOARD FOR RELEASE OF REVENUE.

Schedule D (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

GROWSMART MAINE

Employer identification number

81-0620660

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4A	1)ADVOCACY TO SUPPORT SMART GROWTH PRINCIPLES. GROWSMART MAINE ENGAGES IN ADVOCACY AT THE STATE LEVEL, HOSTING LOCAL AND REGIONAL ADVOCACY WITH STATEWIDE IMPACT, WHILE SUPPORTING FEDERAL INITIATIVES IN PARTNERSHIPS. IN FY 2024, GROWSMART CONVENED THE SECOND YEAR OF POLICY ACTION 2023, ENCOMPASSING THE CALENDAR YEARS OF 2023 AND 2024. CO-LEAD WITH BUILD MAINE, THE GOAL IS TO ADDRESS BARRIERS TO AND CREATE INCENTIVES FOR EQUITABLE, SUSTAINABLE GROWTH AND DEVELOPMENT THAT STRENGTHEN DOWNTOWNS AND VILLAGES OF ALL SIZES WHILE PULLING DEVELOPMENT PRESSURE AWAY FROM PRODUCTIVE AND OPEN NATURE AREAS. THROUGH CROWDSOURCING AND AN OPEN PROCESS, A CROSS- SECTOR OF INTERESTS AND ORGANIZATIONS COME TOGETHER TO ADVOCATE FOR SHARED POLICY PRIORITIES. SUCCESS IS MEASURED IN SUCCESSFUL LEGISLATION, BUT ALSO IN HOSTING NECESSARY AND DIFFICULT CONVERSATIONS, AND BUILDING ADVOCACY CAPACITY WITH OUR ALLIES WHILE EXPANDING RELATIONSHIPS WITHIN OUR NETWORKS ACROSS THE STATE. POLICY ACTION 2025: WITH LESSONS LEARNED FROM POLICY ACTION 2023, WE HOSTED THREE PUBLIC MEETINGS IN SPRING 2024 TO DEVELOP PRIORITY ACTIONS FOR POLICY ACTION 2025, FOR THE 132ND LEGISLATURE WHICH WILL CONVENE IN 2025 AND 2026. PLANNING FOR AG IS OUR ADVOCACY THAT PRIORITIZES FARMLAND PROTECTION AND FARM VIABILITY AS ESSENTIAL SMART GROWTH OUTCOMES EQUAL TO AND DIRECTLY RELATED TO DIRECTING GROWTH TO WHERE DEVELOPMENT MAKES SENSE FOR THE LONG TERM. GROWSMART TRACKED FOURTEEN BILLS AND PROVIDED TESTIMONY ON NINE OF THESE PROPOSALS, INCLUDING THE SUPPLEMENTAL BUDGET. FEDERAL ADVOCACY: GROWSMART'S CEO PARTICIPATED IN A MARCH 2024 WHITE HOUSE BRIEFING ON BUILDING A BETTER MAINE, HIGHLIGHTING THE IMPACT OF THE ARPA, BIL, AND IRA INVESTMENTS IN MAINE COMMUNITIES. AS A DOZEN MAINERS AND NEARLY A HUNDRED OTHER STATE-LEVEL LEADERS FROM ACROSS THE COUNTRY, WE FOCUSED OUR COMMENTS ON INVESTMENTS IN TRANSPORTATION INCLUDING TRANSIT AND A WORKFORCE TRANSPORTATION PILOT, LOCAL FOOD SYSTEMS AND AGRICULTURE INFRASTRUCTURE, DIGITAL EQUITY, AND MUCH MORE, INCLUDING THE DOWNEAST MAINE NATIONAL HERITAGE AREA.
FORM 990, PAGE 2, PART III, LINE 4B	2)PLANNING FOR AGRICULTURE IN OCTOBER 2022, GROWSMART MAINE ENTERED INTO A MULTI-YEAR "PLANNING FOR AG" PARTNERSHIP WITH THE AMERICAN FARMLAND TRUST IN RESPONSE TO THE ALARMING RATE OF FARMLAND LOSS IN MAINE AND ACROSS AMERICA TO "LOW-DENSITY RESIDENTIAL DEVELOPMENT- OR SPRAWL. THROUGH THE PARTNERSHIP, GROWSMART MAINE HELPS COMMUNITIES ADDRESS THE HOUSING CRISIS, WITHOUT UNDOING THE GOOD WORK TO ADDRESS THE CLIMATE CRISIS, AND WITHOUT CREATING THE NEXT CRISIS OF ACCESS TO FARMLAND AND FOOD. THE PARTNERSHIP HAS PROVIDED A FRAMEWORK TO BROADEN OUR PARTNERSHIPS, EXPAND OUR PORTFOLIO OF COMMUNITY PROGRAMS, AND STRENGTHEN OUR CAPACITY BY HIRING A PART-TIME PROFESSIONAL PLANNER. THREE AREAS OF WORK FALL UNDER "PLANNING FOR AG:" A.THE COMMUNITY RESILIENCE PARTNERSHIP GROWSMART MAINE IS A SERVICE PROVIDER FOR THE COMMUNITY RESILIENCE PARTNERSHIP. THE PROGRAM WAS ESTABLISHED BY THE GOVERNOR'S OFFICE FOR POLICY INNOVATION AND THE FUTURE AS A PART OF THE IMPLEMENTATION OF MAINE WON'T WAIT MAINE'S FOUR-YEAR CLIMATE ACTION PLAN. GROWSMART MAINE SUPPORTS MUNICIPALITIES TO ENROLL IN THE PROGRAM AND APPLY FOR FUNDING THROUGH THE COMMUNITY ACTION GRANT. WE SECURED GRANTS TO HELP ENROLL FOUR RURAL TOWNS IN CENTRAL MAINE - MOUNT VERNON, ROME, VIENNA, AND WAYNE - FACILITATING COMMUNITY WORKSHOPS AND THE IDENTIFICATION OF LOCAL CHALLENGES AND PRIORITY ACTIONS. B.THE HOUSING OPPORTUNITY PROGRAM THE HOUSING OPPORTUNITY PROGRAM WAS ESTABLISHED WITHIN MAINE'S DEPARTMENT OF ECONOMIC & COMMUNITY DEVELOPMENT TO ENCOURAGE AND SUPPORT THE DEVELOPMENT OF ADDITIONAL HOUSING UNITS IN THE STATE. GROWSMART MAINE RECEIVED A GRANT THROUGH THE PROGRAM AND HAS BEEN WORKING WITH THE TOWN OF BOWDOINHAM TO UPDATE ITS COMPREHENSIVE PLAN, WITH A FOCUS ON HOUSING, AGRICULTURE, AND FUTURE LAND USE. GROWSMART MAINE PROVIDED TECHNICAL ASSISTANCE TO REVISE LAND USE ORDINANCES. WHILE THE PROPOSED ORDINANCE CHANGES DID NOT PASS AT THIS STAGE, THE UPDATED COMPREHENSIVE PLAN WAS ADOPTED BY THE TOWN MEETING. WE CONTINUE TO PROVIDE TECHNICAL ASSISTANCE WITH THE IMPLEMENTATION OF THE PLAN. IN ADDITION, A SERIES OF STATEWIDE EDUCATIONAL MATERIALS WERE DEVELOPED AS A PART OF THE HOUSING OPPORTUNITY PROGRAM. THIS INCLUDES WEBINARS ON ACCESSORY DWELLING UNITS; SHORT TERM RENTALS; FARMING AND HOUSING; AND THE PUBLISHING OF SEVERAL COMMUNITY GUIDES. C.BUILDING COMMUNITY STRENGTH WITH FUNDING FROM USDA RURAL DEVELOPMENT AND THE AMERICAN FARMLAND TRUST, THE THREE-YEAR PROGRAM "BUILDING COMMUNITY STRENGTH" WAS LAUNCHED AT THE GROWSMART MAINE SUMMIT IN OCTOBER 2023. THE PROGRAM IS A RESPONSE TO THE INTERLINKED CHALLENGES FACING RURAL COMMUNITIES ACROSS MAINE. TRAINEES FROM TEN PARTICIPATING MUNICIPALITIES TACKLE ISSUES SUCH AS CLIMATE RESILIENCE, ECONOMIC DEVELOPMENT, FARM VIABILITY AND FARMLAND PROTECTION, AFFORDABLE HOUSING, AND EQUITABLE AND INCLUSIVE COMMUNITY DEVELOPMENT. THE PROGRAM ALSO TRAINS PARTICIPANTS TO RESEARCH AND APPLY FOR STATE, FEDERAL, AND PRIVATE FUNDING. IN APRIL 2024, THE FIRST COHORT CONVENED FOR A MULTI-DAY WORKSHOP IN BANGOR. FOURTEEN TOWN MANAGERS, SELECT BOARD MEMBERS, AND ECONOMIC DEVELOPMENT DIRECTORS FROM PARTICIPATING TOWNS GATHERED TO NETWORK AND LEARN FROM EACH OTHER. THEY MET WITH GROWSMART MAINE STAFF AND OTHER PARTNERS (INCLUDING SUNRISE COUNTY ECONOMIC COUNCIL, EASTERN MAINE DEVELOPMENT COOPERATION, NORTH STAR PLANNING, AND THE MUSSON GROUP) TO PARTICIPATE IN A SERIES OF SESSIONS FOCUSED ON COMMUNITY PLANNING. AT THE WORKSHOP, THE REPRESENTATIVES OF EACH COMMUNITY ALSO MET WITH STATE AND FEDERAL OFFICIALS THROUGH A "SPEED-DATING" SESSION, GIVING THE COMMUNITY LEADERS THE OPPORTUNITY TO OUTLINE THEIR PRIORITIES IN ONE-ON-ONE CONVERSATIONS. WHILE THE PROGRAM OFFERS TECHNICAL ASSISTANCE, FUNDING, AND TRAINING, A KEY COMPONENT IS THE DEVELOPMENT OF NETWORKS AMONG TOWNS. "I HAD CONVERSATIONS WITH THE DIFFERENT COMMUNITY LEADERS ON A RANGE OF TOPICS," SAID TIM ST. PETER OF PRESQUE ISLE. "IF I CAN LEARN FROM SOMEONE ELSE WHAT TO WATCH FOR AND AVOID, OR WHAT PROCESS WORKED FOR THEM AND BE ABLE TO APPLY IT TO OUR COMMUNITY, I THINK THAT IS A SUCCESS." THE TOWNS ENROLLED IN THE BUILDING COMMUNITY STRENGTH PROGRAM ARE SITUATED ACROSS THE STATE: CALAIS, DANFORTH, ENFIELD, HOULTON, MACHIAS, MEXICO, PRESQUE ISLE, ROQUE BLUFFS, SKOWHEGAN, AND VAN BUREN.
FORM 990, PAGE 2, PART III, LINE 4C	3) KENNEBEC BROADBAND PARTNERSHIP THE SECOND YEAR OF THE KENNEBEC BROADBAND PARTNERSHIP BEGAN IN DECEMBER 2023. WE CONTINUED OUR WORK FROM YEAR 1 AND ADDED NEW PROGRAMS TO HELP BRIDGE THE DIGITAL DIVIDE IN KENNEBEC COUNTY. THE KBP, FUNDED BY THE MAINE CONNECTIVITY AUTHORITY, THE STATE ENTITY RESPONSIBLE FOR BRINGING BROADBAND INFRASTRUCTURE TO ALL AREAS OF MAINE, IS DEDICATED TO HELPING PEOPLE IN KENNEBEC COUNTY ACCESS BROADBAND AND DIGITAL LITERACY SKILLS. IN FY 2024 GROWSMART MAINE CONVENED A DIGITAL EQUITY WORKING GROUP TO GUIDE THE KENNEBEC BROADBAND PARTNERSHIP. THE GROUP IS COMPOSED OF INDIVIDUALS AND ORGANIZATIONS REPRESENTING THE COVERED POPULATIONS THE PROGRAM SEEKS TO HELP. WITH THEIR GUIDANCE DURING THE DIGITAL EQUITY PLANNING PROCESS, THE COMMITTEE MET WEEKLY FOR 7 WEEKS TO COORDINATE OUTREACH. WE COMPLETED 47 SURVEYS, 46 INTERVIEWS, 1 COMMUNITY MEETING WITH 15 ATTENDEES, COLLABORATED WITH 9 ORGANIZATIONS, AND SUBMITTED A DIGITAL EQUITY PLAN FOR KENNEBEC COUNTY. THE KBP IMPLEMENTED AND PROVIDED FUNDING FOR FOUR PILOT PROJECTS FOCUSING ON DIGITAL EQUITY. THE PROJECTS INVOLVED ONE-ON-ONE TECH HELP AT DR. SHAW MEMORIAL LIBRARY IN MT. VERNON; AN ONSITE ACP ENROLLMENT DAY AT BRIDGING THE GAP IN AUGUSTA; A TECH HELP AND ACP ENROLLMENT PROGRAM WITH LITERACY VOLUNTEERS OF KENNEBEC; AND HELPED ONE OLDER ADULT LIVING IN A HUD SENIOR APARTMENT IN HALLOWELL TO OBTAIN AND LEARN HOW TO USE A DESKTOP COMPUTER. THESE PILOT PROJECTS HELPED US TO UNDERSTAND THE NEEDS OF PEOPLE IN THE COVERED POPULATION AND HOW THEY WANTED TO RECEIVE TRAINING AND SERVICES FOR DIGITAL LITERACY. ALSO, DURING THIS TIME, CONCERTED OUTREACH WAS CONDUCTED WITH LIBRARIES, ADULT EDUCATION PROGRAMS, MULTIPLE NONPROFITS, MUNICIPALITIES, AND OTHER SERVICE ORGANIZATIONS TO INFORM THEM ABOUT THE ACP AND PROVIDE INFORMATION ABOUT THE AVAILABILITY OF LOW-COST DEVICES AND DIGITAL LITERACY CLASSES. MUCH OF THE OUTREACH, EDUCATION, AND TABLING EVENTS CONDUCTED IN THE SECOND HALF OF 2023 WERE RELATED TO THE ACP AND HOW TO ENROLL. BY THE END OF 2023, GSM HELD IN-PERSON VISITS AND MEETINGS WITH ALL 18 LIBRARIES IN KENNEBEC COUNTY. BEGINNING THE SECOND YEAR OF THE KENNEBEC BROADBAND PARTNERSHIP, THE PROGRAM FUNDED A 20-HOUR-PER-WEEK DIGITAL NAVIGATOR FOR KENNEBEC COUNTY HIRED BY NDEC AND PAID FOR OUT OF GSM'S CONTRACT WITH THE MAINE CONNECTIVITY AUTHORITY. THE KBP PROGRAM DIRECTOR COORDINATES WITH THE DIGITAL NAVIGATOR TO SCHEDULE PRESENTATIONS, OUTREACH, AND TABLING EVENTS, MAKE INTRODUCTIONS, AND COORDINATE TECH AND COMPUTER HELP AT 15 NDEC ONSITE PARTNER LOCATIONS THROUGHOUT THE COUNTY. IN ADDITION, ONE-ON-ONE TECH HELP IS OFFERED AT ALMOST ONE-THIRD OF THE LIBRARIES IN THE COUNTY WITH SUPPORT FROM THE KBP. THE KBP ALSO INSTITUTED A STIPEND PROGRAM TO FUND DIGITAL EQUITY PROGRAMS IN KENNEBEC COUNTY.
FORM 990, PAGE 6, PART VI, LINE 7A	EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE AT ANNUAL OR SPECIAL MEETINGS OF THE CORPORATION FOR APPOINTMENT OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 7B	THE ORGANIZATION HAS ONE CLASS OF MEMBERS, "REGULAR MEMBERS", AND THEY MAY BE WITHER INDIVIDUALS OR CORPORATIONS. EACH MEMBER MUST BE AT LEAST 18 YEARS OF AGE, AND SHALL HAVE AGREED TO TAKE AN ACTIVE INTEREST IN AND BE WILLING TO SUPPORT AND SERVE THE ORGANIZATION. ELIGIBLE INDIVIDUALS OR CORPORATIONS BECOME A MEMBER UPON PAYMENT OF THE ANNUAL MEMBERSHIP DUES AS SET BY DIRECTORS, AND SHALL CONTINUE AS A MEMBER UNTIL REMOVAL OR RESIGNATION. EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE AT ANNUAL OR SPECIAL MEETINGS OF THE CORPORATION FOR SUCH PURPOSES OR SUCH OTHER MATTERS AS MAY BE PRESCRIBED FOR CONSIDERATION OF THE MEMBERS BY THE ARTICLES OF INCORPORATION, THE BY-LAWS OF THE CORPORATION, AMENDMENTS THERETO, AND THE LAWS AND STATUTES OF THE STATE OF MAINE, AS FROM TIME TO TIME CONSTITUTED. MEMBERS SHALL NOT HAVE THE RIGHT TO CUMULATE THEIR VOTES. SPECIFICALLY, THE MEMBERS SHALL HAVE THE FOLLOWING RIGHTS: A) EXPANSION OR CONTRACTION OF THE SIZE OF THE BOARD OF DIRECTORS; APPOINTMENT OF DIRECTORS; AMENDMENTS, MODIFICATION, OR RESTATEMENT OF THE ARTICLES OF INCORPORATION; DISSOLUTION, MERGER OR CONSOLIDATION OF THE CORPORATION; ANY OTHER MATTERS WHICH A MAJORITY OF THE BOARD VOTING ON THE MATTER VOTES TO SUBMIT TO THE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF FORM 990 WAS PROVIDED TO EXECUTIVE DIRECTOR TO PRESENT TO THE BOARD FOR REVIEW PRIOR TO THE FILING OF THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12C	AT THE FIRST MEETING OF EACH CALENDAR YEAR, EACH BOARD MEMBER SHALL REAQUAINT HIMSELF OR HERSELF WITH THE CONFLICT OF INTEREST SECTION OF THE CORPORATE BYLAWS AND SO INDICATE THIS BY SIGNING A BOARD DEVISED DOCUMENT INDICATING THIS AND CIRCULATED BY THE CHAIR AMONGST THE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OBTAINS AND REVIEWS COMPARATIVE SALARY DATA IN ORDER TO DETERMINE COMPENSATION OF THE EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	255,777	213,048
9	Program service revenue (Part VIII, line 2g) .........	225,847	300,060
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	401	607
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	482,025	513,715
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	164,327	358,040
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 23,785
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	254,657	213,022
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	418,984	571,062
19	Revenue less expenses. Subtract line 18 from line 12.......	63,041	-57,347
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	460,420	400,884
21	Total liabilities (Part X, line 26).............	271,814	269,625
22	Net assets or fund balances. Subtract line 21 from line 20.....	188,606	131,259

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 211,053 including grants of $ ) (Revenue $ 79,521 )
	1)ADVOCACY TO SUPPORT SMART GROWTH PRINCIPLES. GROWSMART MAINE ENGAGES IN ADVOCACY AT THE STATE LEVEL, HOSTING LOCAL AND REGIONAL ADVOCACY WITH STATEWIDE IMPACT, WHILE SUPPORTING FEDERAL INITIATIVES IN PARTNERSHIPS. IN FY 2024, GROWSMART CONVENED THE SECOND YEAR OF POLICY ACTION 2023, ENCOMPASSING THE CALENDAR YEARS OF 2023 AND 2024. CO-LEAD WITH BUILD MAINE, THE GOAL IS TO ADDRESS BARRIERS TO AND CREATE INCENTIVES FOR EQUITABLE, SUSTAINABLE GROWTH AND DEVELOPMENT THAT STRENGTHEN DOWNTOWNS AND VILLAGES OF ALL SIZES WHILE PULLING DEVELOPMENT PRESSURE AWAY FROM PRODUCTIVE AND OPEN NATURE AREAS. THROUGH CROWDSOURCING AND AN OPEN PROCESS, A CROSS- SECTOR OF INTERESTS AND ORGANIZATIONS COME TOGETHER TO ADVOCATE FOR SHARED POLICY PRIORITIES. SUCCESS IS MEASURED IN SUCCESSFUL LEGISLATION, BUT ALSO IN HOSTING NECESSARY AND DIFFICULT CONVERSATIONS, AND BUILDING ADVOCACY CAPACITY WITH OUR ALLIES WHILE EXPANDING RELATIONSHIPS WITHIN OUR NETWORKS ACROSS THE STATE. POLICY ACTION 2025: WITH LESSONS LEARNED FROM POLICY ACTION 2023, WE HOSTED THREE PUBLIC MEETINGS IN SPRING 2024 TO DEVELOP PRIORITY ACTIONS FOR POLICY ACTION 2025, FOR THE 132ND LEGISLATURE WHICH WILL CONVENE IN 2025 AND 2026. PLANNING FOR AG IS OUR ADVOCACY THAT PRIORITIZES FARMLAND PROTECTION AND FARM VIABILITY AS ESSENTIAL SMART GROWTH OUTCOMES EQUAL TO AND DIRECTLY RELATED TO DIRECTING GROWTH TO WHERE DEVELOPMENT MAKES SENSE FOR THE LONG TERM. GROWSMART TRACKED FOURTEEN BILLS AND PROVIDED TESTIMONY ON NINE OF THESE PROPOSALS, INCLUDING THE SUPPLEMENTAL BUDGET. FEDERAL ADVOCACY: GROWSMART'S CEO PARTICIPATED IN A MARCH 2024 WHITE HOUSE BRIEFING ON BUILDING A BETTER MAINE, HIGHLIGHTING THE IMPACT OF THE ARPA, BIL, AND IRA INVESTMENTS IN MAINE COMMUNITIES. AS A DOZEN MAINERS AND NEARLY A HUNDRED OTHER STATE-LEVEL LEADERS FROM ACROSS THE COUNTRY, WE FOCUSED OUR COMMENTS ON INVESTMENTS IN TRANSPORTATION INCLUDING TRANSIT AND A WORKFORCE TRANSPORTATION PILOT, LOCAL FOOD SYSTEMS AND AGRICULTURE INFRASTRUCTURE, DIGITAL EQUITY, AND MUCH MORE, INCLUDING THE DOWNEAST MAINE NATIONAL HERITAGE AREA.

4b	(Code: ) (Expenses $ 31,029 including grants of $ ) (Revenue $ 72,500 )
	2)PLANNING FOR AGRICULTURE IN OCTOBER 2022, GROWSMART MAINE ENTERED INTO A MULTI-YEAR "PLANNING FOR AG" PARTNERSHIP WITH THE AMERICAN FARMLAND TRUST IN RESPONSE TO THE ALARMING RATE OF FARMLAND LOSS IN MAINE AND ACROSS AMERICA TO "LOW-DENSITY RESIDENTIAL DEVELOPMENT- OR SPRAWL. THROUGH THE PARTNERSHIP, GROWSMART MAINE HELPS COMMUNITIES ADDRESS THE HOUSING CRISIS, WITHOUT UNDOING THE GOOD WORK TO ADDRESS THE CLIMATE CRISIS, AND WITHOUT CREATING THE NEXT CRISIS OF ACCESS TO FARMLAND AND FOOD. THE PARTNERSHIP HAS PROVIDED A FRAMEWORK TO BROADEN OUR PARTNERSHIPS, EXPAND OUR PORTFOLIO OF COMMUNITY PROGRAMS, AND STRENGTHEN OUR CAPACITY BY HIRING A PART-TIME PROFESSIONAL PLANNER. THREE AREAS OF WORK FALL UNDER "PLANNING FOR AG:" A.THE COMMUNITY RESILIENCE PARTNERSHIP GROWSMART MAINE IS A SERVICE PROVIDER FOR THE COMMUNITY RESILIENCE PARTNERSHIP. THE PROGRAM WAS ESTABLISHED BY THE GOVERNOR'S OFFICE FOR POLICY INNOVATION AND THE FUTURE AS A PART OF THE IMPLEMENTATION OF MAINE WON'T WAIT MAINE'S FOUR-YEAR CLIMATE ACTION PLAN. GROWSMART MAINE SUPPORTS MUNICIPALITIES TO ENROLL IN THE PROGRAM AND APPLY FOR FUNDING THROUGH THE COMMUNITY ACTION GRANT. WE SECURED GRANTS TO HELP ENROLL FOUR RURAL TOWNS IN CENTRAL MAINE - MOUNT VERNON, ROME, VIENNA, AND WAYNE - FACILITATING COMMUNITY WORKSHOPS AND THE IDENTIFICATION OF LOCAL CHALLENGES AND PRIORITY ACTIONS. B.THE HOUSING OPPORTUNITY PROGRAM THE HOUSING OPPORTUNITY PROGRAM WAS ESTABLISHED WITHIN MAINE'S DEPARTMENT OF ECONOMIC & COMMUNITY DEVELOPMENT TO ENCOURAGE AND SUPPORT THE DEVELOPMENT OF ADDITIONAL HOUSING UNITS IN THE STATE. GROWSMART MAINE RECEIVED A GRANT THROUGH THE PROGRAM AND HAS BEEN WORKING WITH THE TOWN OF BOWDOINHAM TO UPDATE ITS COMPREHENSIVE PLAN, WITH A FOCUS ON HOUSING, AGRICULTURE, AND FUTURE LAND USE. GROWSMART MAINE PROVIDED TECHNICAL ASSISTANCE TO REVISE LAND USE ORDINANCES. WHILE THE PROPOSED ORDINANCE CHANGES DID NOT PASS AT THIS STAGE, THE UPDATED COMPREHENSIVE PLAN WAS ADOPTED BY THE TOWN MEETING. WE CONTINUE TO PROVIDE TECHNICAL ASSISTANCE WITH THE IMPLEMENTATION OF THE PLAN. IN ADDITION, A SERIES OF STATEWIDE EDUCATIONAL MATERIALS WERE DEVELOPED AS A PART OF THE HOUSING OPPORTUNITY PROGRAM. THIS INCLUDES WEBINARS ON ACCESSORY DWELLING UNITS; SHORT TERM RENTALS; FARMING AND HOUSING; AND THE PUBLISHING OF SEVERAL COMMUNITY GUIDES. C.BUILDING COMMUNITY STRENGTH WITH FUNDING FROM USDA RURAL DEVELOPMENT AND THE AMERICAN FARMLAND TRUST, THE THREE-YEAR PROGRAM "BUILDING COMMUNITY STRENGTH" WAS LAUNCHED AT THE GROWSMART MAINE SUMMIT IN OCTOBER 2023. THE PROGRAM IS A RESPONSE TO THE INTERLINKED CHALLENGES FACING RURAL COMMUNITIES ACROSS MAINE. TRAINEES FROM TEN PARTICIPATING MUNICIPALITIES TACKLE ISSUES SUCH AS CLIMATE RESILIENCE, ECONOMIC DEVELOPMENT, FARM VIABILITY AND FARMLAND PROTECTION, AFFORDABLE HOUSING, AND EQUITABLE AND INCLUSIVE COMMUNITY DEVELOPMENT. THE PROGRAM ALSO TRAINS PARTICIPANTS TO RESEARCH AND APPLY FOR STATE, FEDERAL, AND PRIVATE FUNDING. IN APRIL 2024, THE FIRST COHORT CONVENED FOR A MULTI-DAY WORKSHOP IN BANGOR. FOURTEEN TOWN MANAGERS, SELECT BOARD MEMBERS, AND ECONOMIC DEVELOPMENT DIRECTORS FROM PARTICIPATING TOWNS GATHERED TO NETWORK AND LEARN FROM EACH OTHER. THEY MET WITH GROWSMART MAINE STAFF AND OTHER PARTNERS (INCLUDING SUNRISE COUNTY ECONOMIC COUNCIL, EASTERN MAINE DEVELOPMENT COOPERATION, NORTH STAR PLANNING, AND THE MUSSON GROUP) TO PARTICIPATE IN A SERIES OF SESSIONS FOCUSED ON COMMUNITY PLANNING. AT THE WORKSHOP, THE REPRESENTATIVES OF EACH COMMUNITY ALSO MET WITH STATE AND FEDERAL OFFICIALS THROUGH A "SPEED-DATING" SESSION, GIVING THE COMMUNITY LEADERS THE OPPORTUNITY TO OUTLINE THEIR PRIORITIES IN ONE-ON-ONE CONVERSATIONS. WHILE THE PROGRAM OFFERS TECHNICAL ASSISTANCE, FUNDING, AND TRAINING, A KEY COMPONENT IS THE DEVELOPMENT OF NETWORKS AMONG TOWNS. "I HAD CONVERSATIONS WITH THE DIFFERENT COMMUNITY LEADERS ON A RANGE OF TOPICS," SAID TIM ST. PETER OF PRESQUE ISLE. "IF I CAN LEARN FROM SOMEONE ELSE WHAT TO WATCH FOR AND AVOID, OR WHAT PROCESS WORKED FOR THEM AND BE ABLE TO APPLY IT TO OUR COMMUNITY, I THINK THAT IS A SUCCESS." THE TOWNS ENROLLED IN THE BUILDING COMMUNITY STRENGTH PROGRAM ARE SITUATED ACROSS THE STATE: CALAIS, DANFORTH, ENFIELD, HOULTON, MACHIAS, MEXICO, PRESQUE ISLE, ROQUE BLUFFS, SKOWHEGAN, AND VAN BUREN.

4c	(Code: ) (Expenses $ 144,805 including grants of $ ) (Revenue $ 148,039 )
	3) KENNEBEC BROADBAND PARTNERSHIP THE SECOND YEAR OF THE KENNEBEC BROADBAND PARTNERSHIP BEGAN IN DECEMBER 2023. WE CONTINUED OUR WORK FROM YEAR 1 AND ADDED NEW PROGRAMS TO HELP BRIDGE THE DIGITAL DIVIDE IN KENNEBEC COUNTY. THE KBP, FUNDED BY THE MAINE CONNECTIVITY AUTHORITY, THE STATE ENTITY RESPONSIBLE FOR BRINGING BROADBAND INFRASTRUCTURE TO ALL AREAS OF MAINE, IS DEDICATED TO HELPING PEOPLE IN KENNEBEC COUNTY ACCESS BROADBAND AND DIGITAL LITERACY SKILLS. IN FY 2024 GROWSMART MAINE CONVENED A DIGITAL EQUITY WORKING GROUP TO GUIDE THE KENNEBEC BROADBAND PARTNERSHIP. THE GROUP IS COMPOSED OF INDIVIDUALS AND ORGANIZATIONS REPRESENTING THE COVERED POPULATIONS THE PROGRAM SEEKS TO HELP. WITH THEIR GUIDANCE DURING THE DIGITAL EQUITY PLANNING PROCESS, THE COMMITTEE MET WEEKLY FOR 7 WEEKS TO COORDINATE OUTREACH. WE COMPLETED 47 SURVEYS, 46 INTERVIEWS, 1 COMMUNITY MEETING WITH 15 ATTENDEES, COLLABORATED WITH 9 ORGANIZATIONS, AND SUBMITTED A DIGITAL EQUITY PLAN FOR KENNEBEC COUNTY. THE KBP IMPLEMENTED AND PROVIDED FUNDING FOR FOUR PILOT PROJECTS FOCUSING ON DIGITAL EQUITY. THE PROJECTS INVOLVED ONE-ON-ONE TECH HELP AT DR. SHAW MEMORIAL LIBRARY IN MT. VERNON; AN ONSITE ACP ENROLLMENT DAY AT BRIDGING THE GAP IN AUGUSTA; A TECH HELP AND ACP ENROLLMENT PROGRAM WITH LITERACY VOLUNTEERS OF KENNEBEC; AND HELPED ONE OLDER ADULT LIVING IN A HUD SENIOR APARTMENT IN HALLOWELL TO OBTAIN AND LEARN HOW TO USE A DESKTOP COMPUTER. THESE PILOT PROJECTS HELPED US TO UNDERSTAND THE NEEDS OF PEOPLE IN THE COVERED POPULATION AND HOW THEY WANTED TO RECEIVE TRAINING AND SERVICES FOR DIGITAL LITERACY. ALSO, DURING THIS TIME, CONCERTED OUTREACH WAS CONDUCTED WITH LIBRARIES, ADULT EDUCATION PROGRAMS, MULTIPLE NONPROFITS, MUNICIPALITIES, AND OTHER SERVICE ORGANIZATIONS TO INFORM THEM ABOUT THE ACP AND PROVIDE INFORMATION ABOUT THE AVAILABILITY OF LOW-COST DEVICES AND DIGITAL LITERACY CLASSES. MUCH OF THE OUTREACH, EDUCATION, AND TABLING EVENTS CONDUCTED IN THE SECOND HALF OF 2023 WERE RELATED TO THE ACP AND HOW TO ENROLL. BY THE END OF 2023, GSM HELD IN-PERSON VISITS AND MEETINGS WITH ALL 18 LIBRARIES IN KENNEBEC COUNTY. BEGINNING THE SECOND YEAR OF THE KENNEBEC BROADBAND PARTNERSHIP, THE PROGRAM FUNDED A 20-HOUR-PER-WEEK DIGITAL NAVIGATOR FOR KENNEBEC COUNTY HIRED BY NDEC AND PAID FOR OUT OF GSM'S CONTRACT WITH THE MAINE CONNECTIVITY AUTHORITY. THE KBP PROGRAM DIRECTOR COORDINATES WITH THE DIGITAL NAVIGATOR TO SCHEDULE PRESENTATIONS, OUTREACH, AND TABLING EVENTS, MAKE INTRODUCTIONS, AND COORDINATE TECH AND COMPUTER HELP AT 15 NDEC ONSITE PARTNER LOCATIONS THROUGHOUT THE COUNTY. IN ADDITION, ONE-ON-ONE TECH HELP IS OFFERED AT ALMOST ONE-THIRD OF THE LIBRARIES IN THE COUNTY WITH SUPPORT FROM THE KBP. THE KBP ALSO INSTITUTED A STIPEND PROGRAM TO FUND DIGITAL EQUITY PROGRAMS IN KENNEBEC COUNTY.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses386,887

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) LYNNE SEELEY........................................................................ BOARD MEMBER	1.00 .......................	X	0	0	0
(19) BEN SMITH........................................................................ BOARD MEMBER	2.00 .......................	X	0	0	0
(20) ANNA MARIE THRON........................................................................ EMERITUS	.......................	X	0	0	0
(21) GALEN WEIBLEY........................................................................ BOARD MEMBER	2.00 .......................	X	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1	Briefly describe the organization’s mission or most significant activities: TO BUILD LASTING PROSPERITY WITHOUT SACRIFICING THE QUALITY OF LIFE THAT DEFINES MAINE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	17
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	7
6	Total number of volunteers (estimate if necessary) .............	6	32
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	88,816	14,298

1a	Federated campaigns..		1a
b	Membership dues..		1b	35,356
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	98,650

f	All other contributions, gifts, grants, and similar amounts not included above		1f	79,042

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		213,048

		Business Code
2a	KBP FEE FOR SERVICE	900099	148,039	148,039
b	PLANNING FOR AG FEE FOR SVC	900099	72,500	72,500
c	SUMMIT FEE FOR SERVICE	900099	41,450	41,450
d	BROADBAND FEE FOR SERVICE	900099	19,363	19,363
e	FISCAL FEES	900099	10,010	10,010
f	All other program service revenue.		8,698	8,698
g	Total. Add lines 2a–2f .....		300,060

3 Investment income (including dividends, interest, and othersimilar amounts) ......			607			607
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			513,715	300,060		607

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	103,114	58,303	34,164	10,647
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	209,250	149,684	49,397	10,169
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	3,581	2,591	769	221
9	Other employee benefits .......	18,439	14,719	3,607	113
10	Payroll taxes ...........	23,656		23,656
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	16,082		16,082
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	16,916	13,713	3,203
12	Advertising and promotion ....	66	66
13	Office expenses .......	22,726	10,208	12,093	425
14	Information technology ......	3,945	1,379	686	1,880
15	Royalties ..
16	Occupancy ...........	9,763		9,763
17	Travel ............	13,154	12,093	904	157
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	33,129	30,658	2,298	173
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	305		305
23	Insurance ...	3,463		3,463
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PROGRAM STIPENDS	76,856	76,856
b	PROGRAM COSTS	16,617	16,617
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	571,062	386,887	160,390	23,785
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			56,316	1	22,009
2	Savings and temporary cash investments .........			246,395	2	169,665
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			122,349	4	173,655
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	54,122
b	Less: accumulated depreciation	10b	19,817	34,610	10c	34,305
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			750	15	1,250
16	Total assets. Add lines 1 through 15 (must equal line 33)...			460,420	16	400,884

17	Accounts payable and accrued expenses .....	13,660	17	32,342
18	Grants payable ...		18
19	Deferred revenue .........	108,350	19	140,135
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	149,804	25	97,148
26	Total liabilities. Add lines 17 through 25..	271,814	26	269,625

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	154,606	27	97,259
28	Net assets with donor restrictions ...........	34,000	28	34,000
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	188,606	32	131,259
33	Total liabilities and net assets/fund balances ........	460,420	33	400,884