2024-10-28T10:13:15-05:00 2023-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2023-01-01 010522241 Ecology Education Inc ECOL 2072839951 184 Simpson Road Saco ME 04072 Andrew Dumsch President & CEO 2072839951 2024-10-07 1 0 Connor Smart P02285543 2078792100 2024-10-07 2023 2024-10-15 13:58:12Z The Ecology School Andrew Dumsch 184 Simpson Road Saco ME 04072 2469383 0 X www.theecologyschool.org X 1998 ME To inspire stewardship of and connection to the natural world. 13 12 59 150 0 0 1635798 1120876 902353 1298978 9387 32429 19108 1201 2566646 2453484 145154 223099 0 0 1032627 1261295 0 0 237220 1631726 1784782 2809507 3269176 -242861 -815692 14566603 14652290 11367786 12272391 3198817 2379899 The Ecology School inspires stewardship of and connection to the natural world through experiential learning in ecology, conservation, farming, and sustainability. 0 0 2526909 223099 1296033 The Ecology School studies the relationships that all living organisms have with one another and with our shared environment. We explore ways that we can build communities that sustain the ecosystems that in turn sustain us, and we approach the science of ecology through wide-eyed, hands-on exploration of the ecosystems outside our door. We make nature's lessons memorable with play, humor, and games, and make those lessons applicable with real life models of sustainable farming and living. The School promotes such stewardship through the maintenance of immersive educational programs, summer schools, and student camps, through collaborations with teachers, and through support of River Bend Farm, a sustainable property that features trails, dormitories, seminar spaces, clean energy, and organic farming. 2526909 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 59 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DonnaLee Sherburne Business Manager 2072839951 184 Simpson Road Saco ME 04072 Robert Adkins Director 2.00 X 0 0 0 Dylan Doughty Director (start 4/2023) 2.00 X 0 0 0 Steven H Grindle Director 2.00 X 0 0 0 Mike Hansen Director 2.00 X 0 0 0 Thomas Howell Director 2.00 X 0 0 0 Kristin Hunter-Thomson Director 2.00 X 0 0 0 Abby Humprey Coit Director 2.00 X 0 0 0 Richard Mersereau Director 2.00 X 0 0 0 Sanjay Patel Director (end 11/2023) 2.00 X 0 0 0 Susan Swanton Director 2.00 X 0 0 0 Mary Martin Chair 4.00 X X 0 0 0 Cathy Goodwin Vice Chair 4.00 X X 0 0 0 Linda Boudreau Secretary 4.00 X X 0 0 0 Amanda Magee Treasurer 4.00 X X 0 0 0 Andrew Dumsch President & CEO 40.00 X 103769 0 27160 103769 0 27160 1 0 0 0 0 3156 210902 906818 4347 1120876 Tuition 611600 1252877 1252877 Lodging & Meals 721000 46101 46101 1298978 32429 32429 1500 0 1500 1500 1500 8511 3156 5865 2646 2646 7089 10034 -2945 -2945 2453484 1296033 0 36575 9984 9984 213115 213115 130930 96888 22258 11784 955893 707361 162502 86030 12360 9146 2101 1113 82868 61124 14286 7458 79244 58641 13471 7132 37768 37768 39100 39100 151793 142736 5922 3135 109600 109600 96239 69697 9123 17419 3256 3251 3 2 210528 166339 28893 15296 33228 29940 2150 1138 2600 2161 287 152 358660 265409 60972 32279 498181 368654 84691 44836 52552 35210 12612 4730 Food and dining 116712 116712 Educational programs 32712 27203 3602 1907 Farming operations 31212 23097 5306 2809 Teaching aids 4916 4916 5725 5725 3269176 2526909 505047 237220 289766 33331 1369342 1141422 279640 182665 136914 13850 6452 9286 17112 9209 14657547 1397138 12465636 13260409 1741 2118 14566603 14652290 118545 83873 158688 142092 11090553 12046426 11367786 12272391 X 1734459 1574820 1464358 805079 3198817 2379899 14566603 14652290 X -815692 -1055 -2171 X X 0 1 X 1 1 1 X 973928 2697704 2011796 1635798 1120876 8440102 773235 17109 188203 911330 1296033 3185910 1747163 2714813 2199999 2547128 2416909 11626012 10500 189226 61272 34010 28891 323899 0 10500 189226 61272 34010 28891 323899 11302113 8235 24638 17583 9416 33929 93801 8235 24638 17583 9416 33929 93801 655 10102 2646 13403 1755398 2740106 2217582 2566646 2453484 11733216 0.96330 0.95840 0.00800 0.00590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1288325 1288325 10066236 734446 9331790 533026 204905 328121 2769960 457787 2312173 13260409 X 2463981 -1055 13723 12668 2451313 2171 2171 2453484 3282899 13723 13723 3269176 0 3269176 Part X, Line 2: The School is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. It is only subject to tax on income from activities unrelated to its exempt purpose. U.S. GAAP prescribes a comprehensive model for how a company should measure, recognize, present, and disclose in its financial statements uncertain tax positions that the School has taken or expects to take on a tax return. The School recognizes the tax benefits from uncertain tax positions if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. Management has evaluated the School's tax positions and concluded the School had maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Cost of goods sold 10,034. Fundraising event expenses 3,689. Part XI, Line 4b - Other Adjustments: Gifts-in-kind not recorded within financial statements 2,171. Part XII, Line 2d - Other Adjustments: Cost of goods sold 10,034. Fundraising event expenses 3,689. 1 Scholarships and tuition discounts 5595 213115 Part I, Line 2: The Organization may from time-to-time review and approve grants and awards to other entities and institutions that further the charitable mission of the Organization, with a focus on environmental and ecological education and conservation. Grants and awards are subject to review and approval prior to payment. The Organization also maintains a formal application process for financial aid to attend its summer camp and tuition-funded programs. Steven H Grindle Board Member 62097 Steven Grindle is a voting member on the Organization's Board of Directors. Steven Grindle's daughter is employed by the Organization as its Director of Learning Experiences. For the 2023 Tax Year, Mr. Grindle's daughter received wages and benefits of $62,097. This compensation was considered reasonable for the services provided to the Organization and comparable to wages and benefits for other persons in similar positions inside and outside the organization. 0 Form 990, Part VI, Section A, line 4 The Organization revised its bylaws in October 2023 to increase the number of Directors that may serve on the Organization's Board. The previous bylaws stated that the Board of Directors shall be composed of not less than nine (9) or more than fifteen (15) Directors. The revised bylaws now state that the Board of Directors shall be composed of not less than eleven (11) or more than twenty-one (21) Directors. Form 990, Part VI, Section B, line 11b The Ecology School's Form 990 is prepared by an indpendent public accounting firm with the assistance of The School's financial staff. The School's Finance Committee then reviews a draft of the Form 990, followed by the full Board of Directors and the President & CEO. Once any changes are made and the draft is approved, the Form 990 is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c Prior to taking their position on the Board of Directors and annually thereafter, each Director shall submit in writing to the Board Chair of the Corporation a list of all businesses and other organizations of which the Director or their spouse/domestic partner is an officer, director, trustee, member, owner (either as a sole proprietor or partner), shareholder with at least 5% interest in all outstanding voting shares, employee or agent with which the Corporation has, or might be expected to have, a relationship or a transaction in which the Director might have a conflicting interest. Each written statement shall be resubmitted with any necessary changes annually. The Board Chair shall become familiar with the statements of all Directors in order to guide their conduct should a conflict arise. The Treasurer of the Corporation shall be familiar with the statement filed by the Board Chair. At such time as any matter comes before the Board of Directors in such a way as to give rise to a conflict of interest, the affected Director shall make known the potential conflict, whether disclosed by the Director's written statement or not, and after answering any questions that might be asked of them, shall withdraw from the meeting if requested by the Board Chair for so long a the matter shall continue under discussion. Should the matter be brought to a vote and if the Director has been requested to withdraw, then the affected Director shall not vote thereon. In the event that such a Director fails to withdraw upon the request of the Board Chair, the Board Chair is empowered to and shall require that the affected Director remove himself or herself from the room during both the discussion and vote on the matter. In the event the conflict of interest affects the Board Chair, the Treasurer is empowered to and may request that the Board Chair remove themself in the same manner, and for the duration of discussion and action on the matter, the Treasurer shall preside. If the matter is the item of business for which a special meeting of the Board or Directors was called and if a Director has been requested to withdraw, then the affected Director shall not be counted to establish a quorum, nor shall such Director participate in the deliberations or vote thereon. Form 990, Part VI, Section B, line 15 The annual process for determining the compensation of the Organization's officers and key employees includes a review of comparable data and market factors followed by a formal deliberation and approval by the appropriate independent persons, relative to the individual receiving any changes in compensation. The Organization performs this review at least every two years to coordinate with the regular and current information gathered and released by the Maine Association of Nonprofits's compensation survey, a report which consolidates compensation and benefits data across hundreds of comparable entities. Payments made to the Organization's chief executives are subject to approval by the Board of Directors. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Gifts-in-kind not recorded within financial statements -2,171. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year.