Viles Arboretum
Viles Arboretum shows consistent revenue growth and strong asset accumulation with no reported officer compensation.
EIN: 10387300 · Augusta, ME · NTEE: C410 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $392K |
| Total Expenses | $372K |
| Program Spending | 90% |
| Net Assets | $1.4M |
| Transparency Score | 95/100 |
Is Viles Arboretum Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Viles Arboretum directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Viles Arboretum
Viles Arboretum (EIN: 10387300) is a nonprofit organization based in Augusta, ME, classified under NTEE code C410. The organization reported total revenue of $392K and total assets of $1.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Viles Arboretum's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Viles Arboretum is a small nonprofit that has been operating for 43 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of 0.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $482K |
| Total Expenses | $372K |
| Surplus / Deficit | +$109K |
| Total Assets | $1.4M |
| Total Liabilities | $154 |
| Net Assets | $1.4M |
| Operating Margin | 22.7% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 45.6 months |
Financial Health Grade: A
In 2023, Viles Arboretum reported a surplus of $109K with revenue exceeding expenses, holds 45.6 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 14 years of filings (2010–2023), Viles Arboretum's revenue has grown at a compound annual growth rate (CAGR) of 0.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +40.6% | +30.6% | +14.5% |
| 2022 | +9.3% | +45.3% | -3.7% |
| 2021 | +53.8% | +35.0% | +12.0% |
| 2020 | +36.4% | -11.1% | +10.7% |
| 2019 | -19.6% | +13.8% | +6.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1983 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Viles Arboretum with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Viles Arboretum allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $109K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Viles Arboretum consistently reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly unusual for an organization of its size and revenue, and suggests a strong dedication to its mission without drawing salaries from the organization's funds.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Viles Arboretum:
- Consistent and significant revenue growth, from $149,427 in 2019 to $481,595 in 2023.
- Strong asset accumulation, growing from $1,034,821 in 2019 to $1,415,867 in 2023.
- Zero reported officer compensation across all filings, indicating volunteer leadership and high efficiency.
- Healthy surpluses in most recent years, such as $109,323 in 2023 ($481,595 revenue - $372,272 expenses).
- Low liabilities, often reported as $0 or very minimal, suggesting prudent financial management.
Frequently Asked Questions about Viles Arboretum
Is Viles Arboretum a legitimate charity?
Based on AI analysis of IRS 990 filings, Viles Arboretum (EIN: 10387300) appears legitimate. Mission Score: 95/100. 0 red flags identified, 5 strengths noted.
How does Viles Arboretum spend its money?
Viles Arboretum directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Viles Arboretum tax-deductible?
Viles Arboretum is registered as a tax-exempt nonprofit (EIN: 10387300). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Viles Arboretum's spending goes to programs?
Viles Arboretum directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Viles Arboretum compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Viles Arboretum is above average for NTEE category C410 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Viles Arboretum located?
Viles Arboretum is headquartered in Augusta, Maine and files with the IRS under EIN 10387300. It is classified under NTEE code C410.
How many years of IRS 990 filings does Viles Arboretum have?
Viles Arboretum has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $392K in total revenue.
Is Viles Arboretum a good charity?
Based on the provided data, Viles Arboretum appears to be a very good charity. It demonstrates strong financial health with consistent revenue growth, increasing assets, and a remarkable commitment to its mission by reporting 0% officer compensation, meaning all leadership is volunteer-based.
How has Viles Arboretum's revenue trended over the past five years?
Viles Arboretum has experienced significant revenue growth over the past five years, increasing from $149,427 in 2019 to $481,595 in 2023, representing a substantial upward trend.
What is Viles Arboretum's approach to executive compensation?
Viles Arboretum's approach to executive compensation is unique, as it consistently reports 0% officer compensation, indicating that its leadership serves on a volunteer basis and does not receive salaries from the organization.
Filing History
IRS 990 filing history for Viles Arboretum showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2010–2023), Viles Arboretum's revenue has grown by 6.2%, moving from $454K to $482K. Total assets increased by 71.7% over the same period, from $825K to $1.4M. Total functional expenses rose by 61.6%, from $230K to $372K. In its most recent filing year (2023), Viles Arboretum reported a surplus of $109K, with revenue exceeding expenses. The organization holds $154 in liabilities against $1.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $1.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $482K | $372K | $1.4M | $154 | — | — |
| 2022 | $343K | $285K | $1.2M | $661 | — | — |
| 2021 | $313K | $196K | $1.3M | $104 | — | View 990 |
| 2020 | $204K | $145K | $1.1M | $531 | — | View 990 |
| 2019 | $149K | $163K | $1.0M | $0 | — | View 990 |
| 2018 | $186K | $144K | $968K | $0 | — | View 990 |
| 2017 | $160K | $150K | $979K | $0 | — | View 990 |
| 2016 | $165K | $193K | $920K | $0 | — | View 990 |
| 2015 | $205K | $170K | $934K | $0 | — | View 990 |
| 2014 | $166K | $145K | $945K | $0 | — | View 990 |
| 2013 | $182K | $122K | $907K | $11 | — | View 990 |
| 2012 | $158K | $115K | $846K | $54 | — | View 990 |
| 2011 | $172K | $192K | $803K | $181 | — | View 990 |
| 2010 | $454K | $230K | $825K | $625 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $482K, expenses of $372K, and assets of $1.4M (revenue +40.6% year-over-year).
- 2022: Revenue of $343K, expenses of $285K, and assets of $1.2M (revenue +9.3% year-over-year).
- 2021: Revenue of $313K, expenses of $196K, and assets of $1.3M (revenue +53.8% year-over-year).
- 2020: Revenue of $204K, expenses of $145K, and assets of $1.1M (revenue +36.4% year-over-year).
- 2019: Revenue of $149K, expenses of $163K, and assets of $1.0M (revenue -19.6% year-over-year).
- 2018: Revenue of $186K, expenses of $144K, and assets of $968K (revenue +16.4% year-over-year).
- 2017: Revenue of $160K, expenses of $150K, and assets of $979K (revenue -3.4% year-over-year).
- 2016: Revenue of $165K, expenses of $193K, and assets of $920K (revenue -19.2% year-over-year).
- 2015: Revenue of $205K, expenses of $170K, and assets of $934K (revenue +22.9% year-over-year).
- 2014: Revenue of $166K, expenses of $145K, and assets of $945K (revenue -8.7% year-over-year).
- 2013: Revenue of $182K, expenses of $122K, and assets of $907K (revenue +15.2% year-over-year).
- 2012: Revenue of $158K, expenses of $115K, and assets of $846K (revenue -7.8% year-over-year).
- 2011: Revenue of $172K, expenses of $192K, and assets of $803K (revenue -62.2% year-over-year).
- 2010: Revenue of $454K, expenses of $230K, and assets of $825K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Viles Arboretum:
Data Sources and Methodology
This transparency report for Viles Arboretum is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.