Elsie & William Viles Foundation logo

Elsie & William Viles Foundation

Private foundation · Grantmaker Augusta, ME EIN: 22-3089641 Website

The Elsie & William Viles Foundation is a private foundation based in Augusta, Maine, established in 1990 by Elsie Pike Viles. It supports charitable organizations, with preference for organizations in Maine, primarily the Capital Region.

Elsie & William Viles Foundation at a glance

In short: Elsie & William Viles Foundation gave $860K across 46 grants in 2025 (avg $19K), mostly in Maine. 43% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$860,100
+5.8% vs 2024
Grants made (2025)
46
+53.3% vs 2024
Average grant
$18,698
-31.0% vs 2024
Median grant
$5,000
Total assets
$21,150,642
+4.2% vs 2024
New grantees (estimate)
43% first-time grantees (20 of 46, 2025)
Primary geography
Maine (99% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).

How to apply to Elsie & William Viles Foundation

How to Apply

The foundation reviews requests annually. Applications for the 2027 cycle are scheduled to be accepted starting April 1, 2027; applicants must mail their materials, and the application page specifies that they must be postmarked by May 1. The board meets in July, with applicants to be notified by the end of July.

Review Cycle
May 1, 2027, postmarked.
Deadline
May 1, 2027, postmarked.
Next open deadline
May 1, 2027 (Elsie & William Viles Foundation Grant)
Contact

Application contact: Patricia A West
Mailing address: Elsie And William Viles Foundation, PO Box 319, Augusta, ME 04332-0319
Phone: (207) 622-1124
Email: info@elsieandwilliamvilesfoundation.org
Website: https://elsieandwilliamvilesfoundation.org

Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.

Who Elsie & William Viles Foundation funds

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Kennebec Valley Humane Society: $160KKennebec Valley Humane Society$160KMaineGeneral Health: $160KMaineGeneral Health$160KMaine State Museum: $80KMaine State Museum$80KSouth Parish Congregational Church: $80KSouth Parish CongregationalChurch$80KViles Arboretum: $80KViles Arboretum$80KCony High School: $65KCony High School$65KAugusta Food Bank: $25KAugusta Food Bank$25KFoundation for Maine's Community Colleges: $24KFoundation for Maine'sCommunity Colleges$24KCity of Augusta: $20KCity of Augusta$20KKennebec Land Trust: $15KKennebec Land Trust$15K

The largest 2025 recipient was Kennebec Valley Humane Society ($160K). Together the top 10 received $708K.

Organizations only. It also paid 1 grant to individuals ($1,500), which are not listed by name.

Grant Size Distribution

156 grants across all recorded years

126<$50K20$50–100K10$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 126 grants of 156 (81%).

Geographic Focus

Where this funder awards grants

The foundation states that it gives preference to organizations in Maine, primarily in the Capital Region. In filing year 2025, 99% of grant dollars went to recipients in Maine and 1% to recipients in Ohio.

Grant Distribution by State

2states

Share of 2025 grant dollars across all 46 itemized grants.

States

Cities

AugustaWinthropBrunswickGardinerHallowellPortlandBelfastManchesterSouth PortlandBangorBrooksWatervilleBathMilbridgeMount VernonWiscassetBelgrade LakesBoothbayCamdenChardon

Is Elsie & William Viles Foundation open to new grantees?

43%

first-time grantees, 2025

In 2025, 20 of 46 grantees (43%) were first-time recipients. First grants averaged $5K; repeat grants $29K. How we count

Medians: $5K first-time, $5K repeat.

  • 35% of 2025 grantees were also funded in 2024. Method
  • Giving held roughly steady from 2022 to 2025 (+16%). Method
  • In 2025 it paid out 114% of its IRS minimum distribution (the 5% rule). Method

Estimate from itemized grant lists in IRS Form 990-PF filings (2021–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.

Giving History

Giving Over Time

Total grant dollars and number of grants per year

$0$250K$500K$750K$1M24 grants2021 26 grants2022 30 grants2023 30 grants2024 46 grants2025

From 2021 to 2025, annual grant giving ranged from $686K (2021) to $860K (2025). In 2025 it made 46 grants totaling $860K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Kennebec Valley Humane Society Augusta, MEGeneral operating support$159,800
MaineGeneral Health Augusta, MEGeneral operating support$159,800
Maine State Museum Augusta, MEGeneral operating support$79,900
South Parish Congregational Church Augusta, MEGeneral operating support$79,900
Viles Arboretum Augusta, MEGeneral operating support$79,900
Cony High School Augusta, MEScholarship support$64,977
Augusta Food Bank Augusta, MEWeekend KidsPack Program$25,000
Foundation for Maine's Community Colleges South Portland, ME16 Scholarships at Kennebec Valley CC$24,000
City of Augusta Augusta, MEPayment in lieu of taxes$20,200
Kennebec Land Trust Winthrop, MEAccessible trail/parking area$15,000
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Financial History

Multi-year comparison from IRS filings

The foundation reported 46 grants in 2025 and 30 grants in each of 2024 and 2023.

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$21,150,642$1,250,357$1,203,737$860,10046$1,049,802$985,832$923,035
2024$20,296,370$1,008,374$1,131,168$813,27430$975,343$758,314$850,315
2023$18,931,826$1,086,883$1,094,814$796,71530$948,559$819,992$787,099
2022$18,492,972$1,055,598$1,134,187$743,30826$968,359$794,989$881,179
2021$20,628,685$1,411,856$971,196$685,90024—$1,175,295$835,290

Under IRS private-foundation payout rules, Elsie & William Viles Foundation reported a distributable amount of $923K for 2025 — the minimum it must pay out in qualifying distributions.

Research compiled by Grantable AI from public sources. Last updated October 2026.

Mission & Focus Areas

The foundation’s website describes its commitment as carrying forward Elsie and William Viles’s philanthropic legacy. The foundation also owns and maintains property on Stone Street in Augusta that nonprofit organizations may use at no charge. It gives priority in scheduling to organizations working in conservation, education, animal protection or welfare, and Maine history and culture; activities there include seminars, meetings, retreats, workshops, symposia, and fundraising events.

Recent recipients illustrate the range of organizations supported. Kennebec Valley Humane Society describes its work as caring for and protecting animals, placing them in adoptive homes, and preventing cruelty through education. Viles Arboretum describes nature-based learning and public and school programs. The Augusta Food Bank says it provides supplemental food to individuals and families in need, while Children’s Center describes family-focused services for children, including children with special needs. These are the recipient organizations’ descriptions of their own missions.

Grantmaking

In filing year 2025, the foundation reported 46 grants totaling $860,100. Grants ranged from $1,000 to $159,800, with a median of $5,000. The largest listed awards were $159,800 each to Kennebec Valley Humane Society and MaineGeneral Health for general operating support. Other large awards included $79,900 each to Maine State Museum, South Parish Congregational Church, and Viles Arboretum for general operating support, and $64,977 to Cony High School for scholarship support. Additional examples include $25,000 to Augusta Food Bank for its Weekend KidsPack Program and $15,000 to Kennebec Land Trust for an accessible trail and parking area.

The foundation’s website divides requests into donations under $5,000 and grants greater than $5,000 and less than $25,000. For requests in the grant category, applicants must mail three copies of a signed cover letter, a project narrative of no more than two pages, a project budget, a current operating budget, a list of directors, officers or trustees and their affiliations, and an IRS 501(c)(3) determination letter. For donations under $5,000, applicants must mail three copies of the donation application and one copy of the IRS determination letter. The foundation’s stated restrictions limit funding to charitable, scientific, literary, or educational purposes permitted for 501(c)(3) organizations, including the areas described under Mission & Focus Areas. The foundation does not normally make multiyear pledges, and funded organizations must submit a one-page status report by March 15 of the following year.

Leadership & Key People

Leadership team and compensation from IRS filings

The 2025 filing lists Daniel E. Wathen as president and director, Mark L. Johnston as treasurer and director, and Sharon Murray as executive director, with her term beginning in June 2025. It also lists Paul R. Abbey, William N. Lund, Warren E. Winslow Jr., and Charles W. Hays as directors. The foundation’s website also lists Andrew Silsby and Anne Wright as directors and Marianna P. Liddell as legal counsel.

Elsie & William Viles Foundation is led by Patricia A West, Executive Director since 2025 (on filings since 2021); 1 of 8 officers listed in 2025 is compensated.

Officers on the 2025 filing

  • Patricia A West

    Executive Director

    Executive Director & Director → Executive Director, Sec'y & Director, 2024

    Executive Director, Sec'y & Director → Executive Director, 2025

    On filings since 2021

    30 hrs/week

    $36K (2021) → $37K (2025)

  • Daniel E Wathen

    President & Director

    On filings since 2021

    1 hr/week

    No compensation reported

  • Sharon Murray

    Executive Director

    New on the 2025 filing

    1 hr/week

    No compensation reported

  • Mark L Johnston

    Treasurer & Director

    On filings since 2021

    1 hr/week

    No compensation reported

  • Paul R Abbey

    Director

    On filings since 2021

    0.3 hrs/week

    No compensation reported

  • Warren E Winslow Jr.

    Director

    On filings since 2021

    0.3 hrs/week

    No compensation reported

  • William N Lund

    Director

    On filings since 2021

    0.3 hrs/week

    No compensation reported

  • Charles W Hays

    Director

    On filings since 2024

    0.3 hrs/week

    No compensation reported

Former officers (4)
  • Former: Marianna P Liddell (2021–2024) — Secretary & Legal Counsel
  • Former: Bernard P Slofer (2021–2023) — Director
  • Former: Maribeth Canning (2021–2023) — Director
  • Former: Cindy Fabbricatore (2022–2023) — Executive Director

Data from IRS Form 990 filings, 2021–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Compensation Overview

From 2025 IRS filing

Patricia A West — Executive Director (end 6/2024): $37KPatricia A WestExecutive Director (end 6/2024)$37K

The highest reported compensation on the 2025 filing was $37K, to Patricia A West (Executive Director (end 6/2024)).

Frequently asked questions about Elsie & William Viles Foundation

How much does Elsie & William Viles Foundation give each year?

Elsie & William Viles Foundation gave $860K across 46 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $813K across 30 grants.

What is Elsie & William Viles Foundation's typical grant size?

Elsie & William Viles Foundation's median grant in 2025 was $5,000, and its average grant was $18,698, across 46 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Elsie & William Viles Foundation that year got $5K on average.

Where does Elsie & William Viles Foundation give grants?

Elsie & William Viles Foundation gives mostly in Maine: 99% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Augusta, ME (16 grants), Winthrop, ME (4 grants), Hallowell, ME (3 grants) and Brunswick, ME (3 grants).

Does Elsie & William Viles Foundation give general operating support?

Yes: 20% of Elsie & William Viles Foundation's 2025 grants with a stated purpose (9 of 46) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Elsie & William Viles Foundation's largest grantees?

Elsie & William Viles Foundation's largest 2025 grantees include Kennebec Valley Humane Society ($159,800), MaineGeneral Health ($159,800) and Maine State Museum ($79,900), according to its 2025 IRS Form 990-PF. It also paid 1 grant to individuals ($1,500), which are not listed by name. Together they received 46% of its itemized 2025 grant dollars.

How large is Elsie & William Viles Foundation?

Elsie & William Viles Foundation reported $21.2M in total assets on its 2025 IRS Form 990-PF. It paid out $1.0M in qualifying distributions that year, against a required minimum of $923K (roughly 5% of its investment assets).

What does Elsie & William Viles Foundation fund?

The foundation’s website describes its commitment as carrying forward Elsie and William Viles’s philanthropic legacy. The foundation also owns and maintains property on Stone Street in Augusta that nonprofit organizations may use at no charge. See mission & focus areas ↑

How do I apply for a grant from Elsie & William Viles Foundation?

The foundation reviews requests annually. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑

What is Elsie & William Viles Foundation's EIN?

Elsie & William Viles Foundation's EIN (Employer Identification Number) is 22-3089641. IRS Form 990 filing data is available on this page for 2021–2025.

Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.

Data update history

(1)

When this profile's IRS filing data changed on Grantable

  1. IRS filings on file for fiscal years 2021–2025

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Cite this profile

Grantable. (2026). Elsie & William Viles Foundation funder profile. GrantGraph. Retrieved October 22, 2026, from https://grantable.co/funders/elsie-and-william-viles-foundation-morg_fce3f859da6a438582a5a132d04a3ca4

BibTeX
@misc{grantable_223089641_2026,
  author       = {{Grantable}},
  title        = {{Elsie \& William Viles Foundation funder profile}},
  howpublished = {GrantGraph},
  year         = {2026},
  url          = {https://grantable.co/funders/elsie-and-william-viles-foundation-morg_fce3f859da6a438582a5a132d04a3ca4},
  note         = {Accessed 2026-10-22. Data licensed CC BY 4.0}
}

The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.

Figures come from Elsie & William Viles Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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