Form 990 for tax year 2025
Filed by FRANCIS SMALL HERITAGE TRUST INC.
Totals
- Total revenue
- $113,385
- Total expenses
- $61,859
- Contributions and grants received
- $111,232
- Grants paid
- $1,100
- Program service revenue
- $0
- Investment income
- $2,153
- Other revenue
- $0
- Total assets, end of year
- $2,799,705
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $2,799,705
- Program services expenses (Part IX)
- $56,906
- Management and general expenses
- $4,301
- Fundraising expenses
- $652
- Program service expenses (Part III)
- $56,906
Program services were 92.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$17,330
-
1f · All other contributions, gifts and grants
$93,902
-
1g · Noncash contributions included above
$0
-
3 · Investment income
total $2,153 · related or exempt $0 · unrelated business $0 · excluded $2,153
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $1,100 · program services $1,100
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $0 · program services $0 · management and general $0 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $0 · program services $0 · management and general $0 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $0 · program services $0 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $0 · program services $0 · management and general $0 · fundraising $0
-
11a · Fees: management
total $2,983 · program services $0 · management and general $2,594 · fundraising $389
-
11b · Fees: legal
total $2,718 · program services $2,718 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $671 · program services $0 · management and general $671 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $1,153 · program services $850 · management and general $160 · fundraising $143
-
12 · Advertising and promotion
total $5,870 · program services $5,870 · management and general $0 · fundraising $0
-
13 · Office expenses
total $778 · program services $480 · management and general $178 · fundraising $120
-
14 · Information technology
total $139 · program services $139 · management and general $0 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $0 · program services $0 · management and general $0 · fundraising $0
-
17 · Travel
total $0 · program services $0 · management and general $0 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $0 · program services $0 · management and general $0 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $0 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $5,426 · program services $4,728 · management and general $698 · fundraising $0
-
24a · Other expenses: Acqusition Due Dilligence
total $25,539 · program services $25,539 · management and general $0 · fundraising $0
-
24b · Other expenses: Voluntary Property Taxes
total $10,501 · program services $10,501 · management and general $0 · fundraising $0
-
24c · Other expenses: Easement Due Dilligence & Stewardship
total $3,008 · program services $3,008 · management and general $0 · fundraising $0
-
24d · Other expenses: Education Programs
total $1,973 · program services $1,973 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,609 · end of year $12,680
-
2 · Savings and temporary cash investments
beginning of year $30,001 · end of year $64,337
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$2,668,434
-
10b · Land, buildings and equipment: accumulated depreciation
$0
-
10c · Land, buildings and equipment, net
beginning of year $2,668,434 · end of year $2,668,434
-
11 · Investments: publicly traded securities
beginning of year $36,079 · end of year $40,984
-
12 · Investments: other securities
beginning of year $6,637 · end of year $6,770
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $500 · end of year $6,500
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
29 · Capital stock, trust principal or current funds
beginning of year $76,826 · end of year $131,271
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $2,668,434 · end of year $2,668,434
-
31 · Retained earnings, endowment or other funds
beginning of year $0 · end of year $0
Mission and programs · 2025
Mission
The Francis Small Heritage Trust protects wildlife habitat, watersheds, forests, and farms in southwestern Maine to support conservation, climate resilience, low-impact recreation, traditional uses, environmental education, and to honor Indigenous connections to the land.
Activities or mission (Part I)
Conserve natural resources and provide for open space, public access, and education.
-
FSHT performed due diligence towards purchase of new properties for public use expected to close in 2026. These parcels will provide a direct connection to existing properties which guarantees connectivity for wildlife and trails. This land will be open to the public for low-impact recreation including hiking and hunting and some will be permanently protected by a project agreement with the Maine Land for Maine's Future Program and/or a permanent conservation easement. FSHT also accepted in 2025 a donated Conservation Easement on 36.5 acres in Standish Maine. No asset value for the easement is carried on the books.
Expenses $26,289
-
Provided stewardship, education, and outreach on approximately 3,194 acres of land in and around Limington, Limerick, Baldwin, Porter, Parsonsfield, Newfield, Waterboro, Standish, and Cornish, Maine. These properties conserve natural resources and provide for public access, enjoyment, and education. Stewardship included land taxes, and trail maintenance. The statewide recognized resource has an estimated 5,000 visitors a year, including school groups. Outreach included distributing 1,000 free hiking maps to the public, all to encourage hiking in the area. Granted $1,100 to the Town of Limington as Payment In Lieu of Taxes (PILOT). The organization also paid local property taxes of $10,501 in Limerick, Baldwin, Parsonsfield, Porter, Waterboro, and Cornish even though the organization could be technically exempted from such taxes.
Expenses $22,774 · Grants $1,100
-
Continued our education outreach to local schools the "Sense of Place" program. Approximately 120 students were served by the program. We also worked on a "Forest Carbon Workshop" area on Sawyer Mountain where the public can measure the carbon content of the forest and can investigate ways to manage a forest for maximum carbon sequestration. Approximately twenty volunteers established the program and the forest plots are open to the public. FSHT also published a newsletter which offered directions and descriptions of our local hiking trails. This newsletter was distributed to approximately 14,000 addresses.
Expenses $7,843
As filed on the 2025 return.
Listed in Part VII
-
Donna Nelson
President, Director
- Total calculated
- $0
- Hours/week
- 5
-
Peter Zack Jr
1st Vice-President, Director
- Total calculated
- $0
- Hours/week
- 12
-
Daniel Hester
2nd Vice-President, Director
- Total calculated
- $0
- Hours/week
- 20
-
Elizabeth Burnett
Secretary, Director
- Total calculated
- $0
- Hours/week
- 5
-
Richard Jarrett
Treasurer, Director
- Total calculated
- $0
- Hours/week
- 22
-
Sheryl Adams
Director
- Total calculated
- $0
- Hours/week
- 5
-
Nathan Burnett
Director
- Total calculated
- $0
- Hours/week
- 3
-
Scott Cecil
Director
- Total calculated
- $0
- Hours/week
- 3
-
Katharine Chaiklin
Director
- Total calculated
- $0
- Hours/week
- 7
-
Margaret Lowry
Director
- Total calculated
- $0
- Hours/week
- 2
-
Michial Russell
Director
- Total calculated
- $0
- Hours/week
- 5
-
Lyman Stuart
Director
- Total calculated
- $0
- Hours/week
- 10
-
Steve Thistlewood
Director
- Total calculated
- $0
- Hours/week
- 4
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 14 May 2026
- IRS schema version
- 2025v4.0
- Source object
- 202611349349311946
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