United Society of Shakers Sabbathday Lake Inc

Nonprofit profile at a glance

EIN
010317232
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
New Gloucester, ME, USA
Phone
2079264597
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,497,721
Expenses
$680,138
Assets
$11,854,154
Liabilities
$146,038

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • GRAHAM MICHAEL S (EXECUTIVE DIRECTOR)
  • CARPENTER SISTER JUNE (VICE PRESIDENT)
  • HADD BROTHER ARNOLD S (PRESIDENT & TREASURER)

Highest reported compensation

  • GRAHAM MICHAEL S (EXECUTIVE DIRECTOR): $68,193 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain and operate a museum and library open to the public and dedicated to the preservation and study of the history and artifacts of the sabbathday lake shaker community located in new gloucester, Maine.

What it reported doing in 2024

Museum - preserve and maintain the museum buildings, conduct guided tours of the shaker community, and study and publish on the history of the shakers.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.5%; rating input score 31
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $981.8 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 72.8%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 17.43; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 31.5% of revenue deployed · 76.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $520K in reported program spending
  • Leadership: top reported pay $68K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.