GeocachingMaine.org does not have any "funds". There are no dues or other contributions required to join or participate in any GeocachingMaine.org functions. Any funds donated via the site are for the use of Rick, the webmaster, to offset the actual costs of maintaining the website (software licenses, server costs, etc.).
Since all donations to Rick are voluntary with the above in mind, I don't think that any accounting for these funds is necessary. Rick has previously stated the costs of maintaining the website (our resident "sleuth" Brdad can probably provide a link...), and I'm pretty sure that he remains "out of pocket" since the costs exceed donations. If there are any funds left over, I have absolutely no objection to Rick keeping them as compensation for the work he does maintaining the site. It's small potatoes, as they say in "The County"...
It was also set up this way to avoid the appearance of a "dues paying organization", which would have tax implications, etc.
(And if you've ever been to one of the geocaching events Rick has hosted (pig roast!), you know he's not getting rich from his association with GeocachingMaine.org)