Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 252,869 | 248,093 | 236,030 | 256,198 | 316,661 | 1,309,851 |
| 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 | 252,869 | 248,093 | 236,030 | 256,198 | 316,661 | 1,309,851 |
| 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) .. | 159,036 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,150,815 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 252,869 | 248,093 | 236,030 | 256,198 | 316,661 | 1,309,851 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 88 | 80 | 79 | 290 | 669 | 1,206 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 10,334 | 2,991 | 13,325 | |||
| 11 | Total support. Add lines 7 through 10 | 1,324,382 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | OTHER INCOME 10,334 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO PROTECT AND PRESERVE OF MAINE'S LAKES, BOTH TODAY AND LONG INTO THE FUTURE. OUR PROGRAMS AND ACTIVITIES PROMOTE HEALTHY LAKES FOR ALL LAKE USERS, INCLUDING RESIDENTS, VISITORS, LAKE ASSOCIATIONS, COMMUNITIES, AND THE NEXT GENERATION OF LAKE STEWARDS. |
| FORM 990, PAGE 2, PART III, LINE 4A | LAKESMART IS MAINE LAKES FLAGSHIP PROGRAM THAT USES TEAMS OF TRAINED VOLUNTEERS TO VISIT, EDUCATE AND REWARD LAKEFRONT HOMEOWNERS WHO MANAGE THEIR PROPERTIES IN WAYS THAT PROTECT WATER QUALITY, AQUATIC HABITAT, PROPERTY VALUES, AND RECREATIONAL OPPORTUNITIES. IN 2024, THE LAKESMART PROGRAM CONTINUED TO GROW, WITH 134 PROGRAM VOLUNTEERS VISITING 303 PROPERTIES ACROSS THE STATE. LAKESMART STAFF LEAD AN ONLINE INTRODUCTION FOR NEW VOLUNTEERS AS WELL AS 7 ON-SITE TRAININGS. LAKESMART STAFF CONTINUE TO BUILD MOMENTUM ON LAKES WITH ESTABLISHED PROGRAMS AS WELL AS TO PROVIDE SUPPORT AND RESOURCES TO NEW LAKESMART TEAMS. LAKESMART CREATES A BEHAVIORAL NORM AMONG LAKEFRONT HOMEOWNERS THAT THE RIGHT THING, IN FACT THE ONLY THING TO DO, IS TO STOP EROSION AND PROTECT WATER QUALITY. LAKESMART IS A CRITICAL COMMUNITY ENGAGEMENT AND STEWARDSHIP PROGRAM AND IS THE FLAGSHIP PROGRAM AT MAINE LAKES. |
| FORM 990, PAGE 2, PART III, LINE 4B | EDUCATION AND OUTREACH ARE CORE TO MAINE LAKES MISSION. IN 2024, WE CONTINUED OUR LOOK OUT FOR LOONS PROGRAMING, ENGAGING 70 VOLUNTEERS WHO GAVE PRESENTATIONS, HELD TABLING EVENTS, COLLECTED LEAD SINKERS, AND LEAD FIELD TRIPS HIGHLIGHTING WAYS TO REDUCE DISTURBANCE TO LOONS AND INCREASE THEIR SUCCESS. OUR FRESHWATER EDUCATION NETWORK PROJECT CONTINUED TO GROW, WITH TAMARA WHITMORE AS A PROGRAM MANAGER AND WITH SUCCESSFUL GRANT FUNDS IN HAND. WE OFFICIALLY SOLD OUT/GAVE AWAY ALL OF OUR LAKE BOOKS (A HANDBOOK FOR LAKESIDE LIVING THAT HIGHLIGHTS THINGS PEOPLE CAN DO TO PROTECT THEIR LAKE), AND WILL WORK TO UPDATE AND REVISE THE TEXT FOR AN UPDATED EDITION IN 2025. WE CONTINUED TO GROW OUR LAKE LIBRARY AND OTHER ONLINE RESOURCES, AND GAVE PRESENTATIONS ABOUT LAKE CONSERVATION AND LAKESMART AT 12 VENUES IN 2024, INCLUDING THE WATER AND SUSTAINABILITY CONFERENCE AND THE ANNUAL MAINE LAKES MONITORING MEETING. WE MET WITH LAKE ASSOCIATIONS THROUGHOUT THE YEAR AND GAVE PRESENTATIONS AT ANNUAL MEETINGS AROUND A VARIETY OF LAKE TOPICS. WE PUBLISHED 8 ISSUES OF OUR MAINE LAKES E-NEWS PLUS TWO SPECIAL EDITIONS GEARED TO OUR LAKE ASSOCIATION MEMBERS. |
| FORM 990, PAGE 2, PART III, LINE 4C | MAINE LAKES ONCE AGAIN PARTNERED WITH LAKE STEWARDS OF MAINE TO CO-HOST THE ANNUAL LAKES CONFERENCE, HELD ON JUNE 13TH AT THE UNIVERSITY OF MAINE AT FARMINGTON. WE HAD RECORD ATTENDANCE, WITH OVER 345 REGISTRANTS, 12 SPEAKERS AND A PANEL OF LAKE ASSOCIATION VOLUNTEERS. OUR THEME WAS THE VALUE AND LEGACY OF MAINES LAKES AND OUR KEYNOTE SPEAKERS (ADAM DAIGNEAULT AND MELISSA GENOTER FROM THE UNIVERSITY OF MAINE) SHARED AN OVERVIEW OF A THREE-YEAR ECONOMIC STUDY THEY HAD COMPLETED VALUING THE LAKES OF MAINE. OTHER SPEAKERS ADDRESSED A BROAD RANGE OF TOPICS, INCLUDING THE MYTHICAL CREATURES OF MAINES LAKES, A NEW SCORECARD FOR LAKES, AN UPDATES ON INVASIVE PLANTS, AND MUCH MORE. A SILENT AUCTION ASSOCIATED WITH THE CONFERENCE ONCE AGAIN BROUGHT IN MUCH NEEDED FUNDS TO HELP DEFRAY CONFERENCE COSTS. |
| FORM 990, PAGE 2, PART III, LINE 4D | THE MAINE LAKES ADVOCACY PROGRAM INCLUDES A WIDE RANGE OF ACTIVITIES FOCUSED ON SHARING INFORMATION WITH MEMBERS, COLLEAGUES, AGENCIES AND DECISION-MAKERS ABOUT PROPOSED STATE LEGISLATION. BECAUSE 2024 WAS THE SECOND SESSION OF THE LEGISLATURE, WE SPENT LESS TIME TRACKING LAKE BILLS THAN IN 2023. HOWEVER, THERE WERE SEVERAL VITAL BILLS THAT NEEDED EXTENSIVE OUTREACH TO BOTH LEGISLATORS AND TO ACTIVISTS. WE SENT THREE LEGISLATIVE ALERTS TO OUR NETWORK OF 500 GRASSROOTS ACTIVISTS FOR ACTION ON BILLS TO INCREASE FUNDS FOR INVASIVE SPECIES RISK REDUCTION, ENABLE MUNICIPALITIES TO PUT LIENS ON PROPERTIES IN GROSS VIOLATIONS OF SHORELAND ZONING LAWS, AND CREATE A SETBACK FROM SHORE FOR WAKESURFING. ACTIVISTS CAME THROUGH WITH TESTIMONY AND PHONE CALLS IN SUPPORT OF LAKE PROTECTION. MAINE LAKES HAD AN ON-LINE TRAINING FOR LAKE ADVOCATES IN JANUARY, AND WORKED THROUGHOUT THE SUMMER BUILDING A LAKE PROTECTION COALITION THAT IT HOPES WILL HELP BUILD CAPACITY FOR MORE AND STRONGER PARTNERSHIPS AROUND COMMUNITY ORGANIZING AND LAKE ADVOCACY EFFORTS IN 2025. THIS COALITION BUILDING WORK RESULTED IN LARGER SPENDING IN THE ADVOCACY PROGRAM THAN IS TYPICAL FOR MAINE LAKES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MAINE LAKES SOCIETY IS A MEMBERSHIP BASED ORGANIZATION. THEY HAVE INDIVIDUAL MEMBERS AND LAKE ASSOCIATION MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | AT THE MAINE LAKES SOCIETY'S ANNUAL MEETING NEW BOARD MEMBERS ARE VOTED IN BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | SELECT MEMBERS OF THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE WITH EXPERTISE IN 990S WERE ASKED TO REVIEW THE 990. IN FUTURE YEARS, WE HOPE TO FILE EARLIER TO ALLOW FOR A FULL BOARD REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE ANNUALLY ASKED TO DISCLOSE ANY CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION PROCESS FOR TOP OFFICIAL: FINANCE COMMITTEE MEMBERS AND EXECUTIVE COMMITTEE MEMBERS REVIEWED COMPENSATION COMPARABILITY STUDIES GENERATED BY MAINE ASSOCIATION OF NONPROFITS (MANP) FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS BEFORE ADJUSTING COMPENSATION LEVELS. EVERY YEAR, THE EXECUTIVE DIRECTOR DOES A SIMILAR REVIEW FOR EACH STAFF SALARY DURING THE BUDGET PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE EXECUTIVE COMMITTEE AND SELECTION COMMITTEE ARE COMPRISED OF INDEPENDENT MEMBERS WHO REVIEWED THE COMPENSATION COMPARABILITY STUDIES GENERATED BY MAINE ASSOCIATION OF NONPROFITS (MANP) FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS BEFORE SETTING COMPENSATION LEVELS. EVERY YEAR THE PROCESS IS UNDERTAKEN FOR EACH SUCH PERSON DURING BUDGETING TIME. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST IN WRITING. |
| FORM 990, PART IX, LINE 11G | EDUCATOR 2,666 0 0 IT CONSULTANT 0 1,645 0 LAKESMART HUB PARTNERS 22,000 0 0 OTHER 1,700 150 0 LAKESMART CONTRACTOR 990 0 0 TOTAL 27,356 1,795 0 |
| Software ID: | |
| Software Version: |