Elsie & William Viles Foundation
The Elsie & William Viles Foundation is a private foundation established in 1990 by Elsie Pike Viles, based in Augusta, Maine. The foundation was created in accordance with Title 13-B M.R.S.A. and carries forward the philanthropic legacy of Elsie and William Payson Viles, whose family managed logging and timber businesses in Maine dating back to the 1700s. The foundation is committed to supporting charitable organizations with preference given to organizations in Maine, primarily in the Capital Region.
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$21.2M
+4.2% YoY
Annual Giving
$860K
+5.8% YoY
Grant Count
46
+53.3% YoY
Avg Grant Size
$19K
-31.0% YoY
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.
Mission & Focus Areas
The foundation's stated purposes are to support charitable, scientific, literary, and educational organizations exempt under section 501(c)(3) of the Internal Revenue Code, with specific focus on:
- Preserve open spaces and conservation of forest lands
- Care for and protect animals
- Support children and education
- Promote and preserve Maine history and culture
The foundation's approach to grantmaking reflects the personal, thoughtful, and connected nature of Elsie and William's giving during their lifetimes, supporting projects with permanence that improve quality of life.
Grantmaking
The foundation separates funding requests into two categories:
How to Apply
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Geographic Focus
Where this funder awards grants
The foundation primarily funds organizations in Maine, with emphasis on the Capital Region and Augusta area. Funding has been distributed to organizations across Maine including those in Bangor, Portland, and other Maine communities.
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
- Total Assets: $21,150,642 (as of fiscal year ending July 2025)
- Total Assets (prior year): $20,296,370 (2024)
- Total Giving: $860,100 (most recent fiscal year)
- Annual Revenue: $1,250,357 (fiscal year 2025)
- Annual Expenses: $1,203,737 (fiscal year 2025)
- Net Income: $46,620 (fiscal year 2025)
- Total Liabilities: $0
The foundation received its IRS 501(c)(3) tax-exempt ruling in March 1991.
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $21,150,642 | $20,296,370 | $18,931,826 |
| Revenue | $1,250,357 | $1,008,374 | $1,086,883 |
| Expenses | $1,203,737 | $1,131,168 | $1,094,814 |
| Qualifying Distributions | $1,049,802 | $975,343 | $948,559 |
| Net Investment Income | $985,832 | $758,314 | $819,992 |
| Distributable Amount | $923,035 | $850,315 | $787,099 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
Grant Size Distribution
156 grants across all recorded years
Open Grants
2 open opportunities from Elsie & William Viles Foundation
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest include Kennebec Valley Humane Society ($159,800), MaineGeneral Health ($159,800), Maine State Museum ($79,900).
| Recipient | Purpose | Amount |
|---|---|---|
| 7 Lakes Alliance Inc Belgrade Lakes, ME | Establish new conservation area | $6,000 |
| Anchor ME Harbor Windsor, ME | Build restroom, renovate, and create management space | $4,000 |
| Augusta Boys and Girls Club Augusta, ME | Supplies for teens to build 30 computers | $7,500 |
| Augusta Food Bank Augusta, ME | Weekend KidsPack Program | $25,000 |
| Augusta Symphony Orchestra Augusta, ME | Support continued program growth | $3,000 |
| Boys and Girls Clubs of Kennebec Valley Gardiner, ME | Support food program for 3 sites | $5,000 |
| Camp Susan Curtis Portland, ME | Seven camp scholarships for Kennebec county youth | $6,000 |
| Chebeague Island Historical Society Chebeague Island, ME | Building improvements | $5,000 |
| Children's Center Early Intervention and Family Support Augusta, ME | Playground maintenance and enhancements | $10,000 |
| City of Augusta Augusta, ME | Payment in lieu of taxes | $20,200 |
Leadership & Key People
Leadership team and compensation from IRS filings
- Daniel Wathen: President (former chief justice of the Maine Supreme Judicial Court)
- Mark L. Johnston: Treasurer (president and chief executive officer of Kennebec Savings Bank)
- Patricia A. West: Executive Director (formerly Elsie Viles' primary caregiver)
The foundation is governed by a seven-member board of directors, all of whom were friends of Elsie and William Viles.
Compensation Overview
From 2025 IRS filing
From 2025 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Paul R Abbey | Director | 0.25 | — |
| William N Lund | Director | 0.25 | — |
| Warren E Winslow Jr | Director | 0.25 | — |
| Charles W Hays | Director | 0.25 | — |
| Sharon Murray | Executive Director (start 6/2025) | 1 | — |
| Patricia A West | Executive Director (end 6/2024) | 30 | $36,592 |
| Daniel E Wathen | President/Director | 1 | — |
| Mark L Johnston | Treasurer/Director | 1 | — |
Recent News & Activity
Recent developments and announcements
In 2013, philanthropist Elsie Pike Viles passed away at age 98, leaving an estate valued at nearly $20 million to the foundation. Her will directed that the Stone Street property be used for "educational, historical, and cultural seminars, meetings, retreats, workshops, and symposia, and as a temporary residence for visiting dignitaries, scholars, educators, artists, and civic and cultural leaders."
Elsie Rogers Awarded Nearly $2,000 in Education Foundation Grants - ElsieThe foundation has continued to expand its grantmaking activities, with recent distributions supporting a range of Maine organizations aligned with its mission areas. The foundation remains open to new applicants and continues to accept funding requests according to its established application timeline and process.
Elsie Rogers Awarded Nearly $2,000 in Education Foundation Grants - ElsieFrequently Asked Questions
What does Elsie & William Viles Foundation fund?
The foundation's stated purposes are to support charitable, scientific, literary, and educational organizations exempt under section 501(c)(3) of the Internal Revenue Code, with specific focus on: • Preserve open spaces and conservation of forest lands • Care for and protect animals • Support children and education • Promote and preserve Maine history and culture The foundation's approach to grantmaking reflects the personal, thoughtful, and connected nature of Elsie and William's giving during…
How do I apply for a grant from Elsie & William Viles Foundation?
The foundation separates funding requests into two categories: • **Donations**: Organizations requesting less than $5,000 • **Grants**: Organizations requesting more than $5,000 and less than $25,000 **Grant Activity:** • Total giving: $860,100 (most recent fiscal year) • Typical award range: $1,000–$173,000 • Median grant amount: $10,000 • Recent annual distribution: Between $686,000 and $1.6 million annually (2021-2024) • Grantmaking activity peaked in 2023 with $1.6 million distributed acros…
Where does Elsie & William Viles Foundation make grants?
The foundation primarily funds organizations in Maine, with emphasis on the Capital Region and Augusta area. Funding has been distributed to organizations across Maine including those in Bangor, Portland, and other Maine communities.
What size grants does Elsie & William Viles Foundation award?
In 2025, Elsie & William Viles Foundation awarded 46 grants totaling $860K — an average of about $19K per grant, based on its IRS Form 990 filings.
How much is Elsie & William Viles Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2025, Elsie & William Viles Foundation reported a distributable amount of $923K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
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.
Explore Open Grants
Browse active grant opportunities in Elsie & William Viles Foundation's focus areas in our free grants database
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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