Francis Small Heritage Trust Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $113,385
- Spending
- $61,859
- Spent on programs
- 92%
- Reserves
- 25.5 months of spending
- Largest source of income
- donations and private grants, 83%
- Employees
- 0
- Volunteers
- 60
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 60% of charities in its peer group (environment, under $250k).
Reserves
35 of 35Spendable reserves would cover 25.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 45% of income.
Income trend
0 of 15Income fell 69% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 89% of charities in its peer group (environment, under $250k).
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $26,289 spent. 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.
- $22,774 spent. 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.
- $7,843 spent. 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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.