2024-07-03T07:24:09-05:00 2023-08-31 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2022-09-01 010269460 Chewonki Foundation Inc CHEW 2078827323 485 Chewonki Neck Road Wiscasset ME 04578 Nancy Kennedy President 2078827323 2024-07-02 1 Nancy Kennedy 999009999 1 Barbara J McGuan CPA P00219457 2077752387 2024-07-02 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Nancy Kennedy 485 Chewonki Neck Road Wiscasset ME 04578 12163830 0 X www.chewonki.org X 1917 ME Chewonki inspires transformative growth, teaches appreciation and stewardship of the natural world, and challenges people to build thriving, sustainable communities throughout their lives. 22 22 270 29 0 0 2704666 3678789 6822087 6506800 155116 344390 0 261478 9681869 10791457 1217021 1809099 0 0 6144960 5971824 0 0 546196 3674269 3574985 11036250 11355908 -1354381 -564451 28647770 26688704 6607445 5110551 22040325 21578153 X Chewonki inspires transformative growth, teaches appreciation and stewardship of the natural world, and challenges people to build thriving, sustainable communities throughout their lives. 0 1 1001676 2384794 Camp Chewonki - provides a residential camp program for all genders focused on nature, sustainability, outdoor skills, community building, and outdoor expeditions. There is also a leadership expedition-based program for older youth that travels to the woods and waters of Maine, along its rocky coast, and into Canada's northern forest and waters. 3838072 1809099 3292026 Chewonki Schools Maine coast semester at Chewonki is a challenging academic semester (two groups each year) for 45 highly motivated and academically capable 11th-grade students from around the country and abroad. The elementary and middle school at Chewonki is an intentionally small, independent school for children grades 1-8, modeling the best innovative, integrated academic and experiential learning. 1536316 591728 Education Partnership The outdoor program for schools offers environmental education as part of day trips, overnight encampments, and outdoor trip programs in Maine and New England for school groups. The educational goals emphasize compassion for one another, building self-confidence, and stewardship of the natural world. Chewonki science educators teach natural history programs to more than 20,000 students each year throughout Maine. Chewonki partners in more depth with two local school districts (Bath and Wiscasset) to facilitate active, outdoor, and community-connected learning throughout the Pre-K-12 program. 316382 238252 Other Program Services Includes the Big Eddy Campground and Debsconeag Lake Camp, fundraising, store activity, farm operations, and programing under the environmental living and learning for Maine students collaborative. 316382 238252 6692446 1 1 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 1 270 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Nancy Kennedy 2078827323 485 Chewonki Neck Road Wiscasset ME 04578 Roseanne Saalfield Chair 2.00 X X 0 0 0 Elizabeth Mygatt Vice Chair 2.00 X X 0 0 0 Michael Fleisher Vice Chair 2.00 X X 0 0 0 Jeffrey Eberle Treasurer 1.00 X X 0 0 0 Kathryn Zumstein Secretary 1.00 X X 0 0 0 Dan Townley Clerk 2.00 X X 0 0 0 Laura Appell-Warren Trustee 1.00 X 0 0 0 D Scott Beebe Jr Trustee 1.00 X 0 0 0 Kyo Bannai Trustee 1.00 X 0 0 0 Alison Carnduff Trustee 1.00 X 0 0 0 Kevin Connors Trustee 1.00 X 0 0 0 Jeffrey Desjarlais Trustee 1.00 X 0 0 0 Jay Gudebski Trustee 1.00 X 0 0 0 Andre Heard Trustee 1.00 X 0 0 0 Marion Howard Trustee 1.00 X 0 0 0 Randy Jack Trustee 1.00 X 0 0 0 Richard Krantz Trustee 1.00 X 0 0 0 Gerrit Lansing Trustee 1.00 X 0 0 0 J Bailey McCallum Trustee 1.00 X 0 0 0 Edgard Ponch Membreno Trustee 1.00 X 0 0 0 Mary-Theresa Quarcoo Trustee 1.00 X 0 0 0 Karen Scheu Trustee 1.00 X 0 0 0 Rebecca Marvil Past Trustee 1.00 X 0 0 0 Susan Rodriques Past Trustee 1.00 X 0 0 0 John Warren Past Trustee 1.00 X 0 0 0 Carl Young VP of Finance 40.00 X 103719 0 15996 Nancy Kennedy Acting President 40.00 X 125533 0 16834 Willard Morgan Past President 40.00 X 299907 0 12194 529159 0 45024 3 0 1 0 Opal Global LLC 137 High Street Belfast ME 04915 Architectural Design 184565 Stewart Electrical 151 Popp Road Dresden ME 04342 Electrician 100256 2 829912 2848877 334944 3678789 Tuition and Fees 611600 6439121 6439121 Other Programs 611600 67679 67679 6506800 178992 178992 239419 0 239419 239419 239419 1472718 57320 1267963 96677 204755 -39357 165398 165398 29792 7733 22059 22059 10791457 6506800 0 605868 59838 59838 1749261 1749261 574183 382541 191642 4820418 2737312 1905747 177359 29096 14888 12257 1951 153202 101430 48786 2986 394925 202078 166367 26480 47848 47848 24500 24500 46163 46163 372152 28223 288929 55000 253825 179608 29601 44616 297961 132559 160387 5015 125183 74747 45098 5338 200464 111921 87768 775 141214 111170 29543 501 6869 6151 396 322 286624 169828 104434 12362 599058 592086 6972 240680 142606 87694 10380 Food 339660 105569 234091 Other Expenses 255883 127361 124025 4497 Repairs and Maintenance 234755 13103 221652 Program & Camping Expen 102146 32707 69439 11355908 6692446 4117266 546196 X 0 15046 427407 388674 766277 497415 548422 313309 139673 157541 40386 15200 22567091 6588576 15984752 15978515 8726762 7724908 1517261 1345805 252224 252224 244606 67 28647770 26688704 482102 370141 1258432 985694 4708982 3754716 157929 0 6607445 5110551 X 11006437 11228436 11033888 10349717 22040325 21578153 28647770 26688704 -564451 102279 0 X 0 1 X 1 0 X 4585921 3759911 3479214 2704666 3678789 18208501 6308591 3532972 5862360 6822087 6536592 29062602 10894512 7292883 9341574 9526753 10215381 47271103 1283798 357056 897835 794247 206000 3538936 0 1283798 357056 897835 794247 206000 3538936 43732167 432848 174935 258026 158956 418411 1443176 432848 174935 258026 158956 418411 1443176 11327360 7467818 9599600 9685709 10633792 48714279 0.89770 0.88680 0.02960 0.03000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 3 323.00 0 1 1 12.00 10245991 119841 404561 1680996 9089397 13183420 197511 -1446447 1688493 10245991 11368172 275873 2183562 644187 13183420 10081821 179296 1424398 317343 11368172 9124356 122270 1135092 299897 10081821 0.00868 0.73332 0.25800 0 0 4547928 4547928 14708980 5024182 9684798 2360227 1267001 1093226 949956 297393 652563 15978515 Investment in Huber Corporation 1345805 F 1345805 X 8498216 102279 135 102414 8395802 46163 2349492 2395655 10791457 8960388 135 135 8960253 46163 2349492 2395655 11355908 Part II, Line 5: Yes, the organization has a written policy. Part II, Line 9: Conservation easements were deemed immaterial to the financial statements and are not reported in the organization's internal or audited financial statements. Part V, Line 4: The purpose of endowment funds is to provide investment income and gains to further various activities of the foundation, including a provision for financial aid and related expenditures. Part X, Line 2: The Foundation is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (the Code). However, income from certain activities not directly related to the Foundation's tax exempt purpose is subject to taxation as unrelated business income. In addition, it qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2) of the Code. U.S. GAAP requires management to evaluate tax positions taken by the Foundation and recognize a tax liability if the Foundation has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service and state taxing authorities. The Foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part XI, Line 4b - Other Adjustments: Financial Aid 1,731,801. Expenses related to Discontinued Operations 617,691. Part XII, Line 4b - Other Adjustments: Financial Aid 1,731,801. Expenses related to Discontinued Operations 617,691. North America 0 0 Program Service Activities The organization conducts program services in Canada consisting of leadership outdoor trips centered around the Chewonki mission. 28615 0 0 0 0 0 0 28615 0 28615 0 0 0 0 0 0 Part III Accounting Method: 1 University of Maine Cooperative Extension 75 Clearwater Drive 104 Falmouth ME 04105 016011501 501(c)(3) 10000 0 Operations Support 1 0 Financial Aid 251 1731801 Tuition Reduction in Tuition Wrap Around Support 24 17460 Part I, Line 2: The organization maintains detailed record as to the amounts of and reasons for financial aid awarded to participants in its programs. For grants to other organizations, a five-member collaborative discussed and decided upon the grant recipients. The recipients provide individual reports of how the funds were used. X 1 1 0 0 0 0 0 0 0 Willard Morgan Past President 106837 0 0 0 193070 0 0 0 12194 0 312101 0 0 0 Part I, Lines 4a-b During the calendar year 2022, Willard Morgan, Past President, received $140,519 from a 457F plan and $52,551 of a severance payment. X 20 Fair Market Value X 8 69924 Fair Market Value X 1 265000 Fair Market Value 0 0 1 0 Form 990, Part III, line 3 During the year ended August 31, 2023, the Foundation closed its elementary and middle school operation in Wiscasset, Maine. Form 990, Part VI, Section A, line 2 John Warren, Trustee and Laura Appell-Warren, Trustee are husband & wife. Form 990, Part VI, Section B, line 11b The 990 was prepared by the organization's accounting and auditing firm and then reviewed by the President and staff accountant before filling. Form 990, Part VI, Section B, line 12c The foundation monitors compliance with its conflict of interest policy through regular review of such matters with members of management and the board of trustees. Form 990, Part VI, Section B, line 15 Compensation for the president is determined by the board periodically through a review of her performance coupled with consideration of comparable compensation levels for similar positions in similar organizations. Compensation for the CFO is similarly determined. When one of these key positions needs to be filled, a research committee is established to bring a recommendation to the board, who have the ultimate approval. Form 990, Part VI, Section C, line 19 The organization makes its governing documents and financial statements available to the public by way of its own website, and upon request. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Chewonki Foundation, Inc. 485 Chewonki Neck Road Wiscasset, ME 04578 EIN 01-0269460 Chewonki Foundation, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).