Wood Island Life Saving Station Association

Nonprofit profile at a glance

EIN
453543669
IRS 990 coverage
2016–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2015
Location
Kittery Point, ME, USA
Phone
2022578431
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$548,133
Expenses
$522,898
Assets
$71,367
Liabilities
$50,000

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SAMUEL REID (PRESIDENT)
  • JAKE WINEBAUM (VICE PRESIDENT)
  • LAURA CALHOUN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LAURA CALHOUN (EXECUTIVE DIRECTOR): $44,387 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve and restore the historic Wood Island Life Saving Station, honor the legacy of the brave surfmen who risked their lives to help others, and educate the public about this unique maritime heritage.

What it reported doing in 2025

The historic 1908 lifesaving station on wood island in kittery pt. Maine began its restoration in 2016. That year ended with the building clean, safe, and structurally sound. The restoration of the building's exterior was accomplished in 2017. In 2018 a massive new sea wall (north side) and historic shed were rebuilt using labor donated by the Maine army national guard. Also electrical and plumbing systems began in the station. For 2019 the other sea wall (south side) was reconstructed by the national guard and additional utility work was accomplished. Also, a 50 foot tall "wreck pole" was installed for displaying flags and also reenacting drills that the life saving personnel, the surfmen, practiced 100 years ago. In 2020 the structure of the pier and marine railway were built. For 2021, the pier / gangway / marine railway were all completed as well as ada ramping. In 2022 the interior was the focus of the restoration with walls, woodwork, electrical fixtures and plaster being installed. The historic rescue boat, the mervin roberts, completed its nearly two year restoration and was launched successfully. Many of the last details of the interior were the focus of 2023. Finished flooring, stairs and the last of the plaster and paint work were all installed. In 2024 the maritime museum at wood island opened for the public in august after the last of the plumbing and interior carpentry work was accomplished in may, june and july. Nearly 1,000 visitors enjoyed visiting the island. 2025 was the first full year (memorial day to columbus day) of operations and 2,000 visitors enjoyed the museum experience. Furniture and fixtures were added to bring the restoration project to completion.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 29
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.2%; rating input score 86
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $15.81 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 86.2% of revenue deployed · 89.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $467K in reported program spending
  • Leadership: top reported pay $44K · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.