Willowbrook at Newfield Restoration Village

Nonprofit profile at a glance

EIN
010371194
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Newfield, ME, USA
Phone
2077932784
Rating
71
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$159,130
Expenses
$194,494
Assets
$2,411,627
Liabilities
$185

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DOUGLAS P KING (PRESIDENT)
  • GREGORY CUFFEY (VICE PRESIDENT)
  • ROBERT SCHMICK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT SCHMICK (EXECUTIVE DIRECTOR): $45,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

19th century willowbrook's mission is to collect, preserve and exhibit 19th century artifacts and historic buildings and use these as an educational tool to show how people lived in 19th century rural Maine/new england.

What it reported doing in 2015

The museum village consists of 25 buildings and contains approximately 10,000 artifacts. The village is open to the general public and tours are arranged for schools and other groups.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Accountability: 21
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.6%; rating input score 70
  • Fundraising efficiency: $3.37 raised per $1 spent on fundraising; rating input score 15; 15th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 12.4; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 23.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.6% of spending went to programs
  • Governance: 0 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $135K in reported program spending
  • Leadership: top reported pay $45K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.