Civic Intelligence

Prouts Neck Association

990 • Fiscal year 2016 • EIN 01-0145133

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 18, 2017

499 Black Point RoadScarborough, ME 04074

(207) 883-2844

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

40th percentile

-0.2%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

54th percentile

$17,863

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.1%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$893,367

Down $729 (-0.1%) from 2015

Net Assets

Down

$893,367

Down $729 (-0.1%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$297,957

Up $29,108 (+11%) from 2015

Expenses

Up

$298,607

Up $44,367 (+17%) from 2015

Net Income

Down

-$650

Down $15,259 (-104%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $762,269Liabilities 2010: $0Net Assets 2010: $762,2692010Assets 2011: $817,600Liabilities 2011: $0Net Assets 2011: $817,6002011Assets 2012: $918,493Liabilities 2012: $0Net Assets 2012: $918,4932012Assets 2013: $1,030,094Liabilities 2013: $0Net Assets 2013: $1,030,0942013Assets 2014: $879,487Liabilities 2014: $0Net Assets 2014: $879,4872014Assets 2015: $894,096Liabilities 2015: $0Net Assets 2015: $894,0962015Assets 2016: $893,367Liabilities 2016: $0Net Assets 2016: $893,3672016Assets 2017: $910,048Liabilities 2017: $0Net Assets 2017: $910,0482017Assets 2018: $909,245Liabilities 2018: $0Net Assets 2018: $909,2452018Assets 2019: $1,082,239Liabilities 2019: $0Net Assets 2019: $1,082,2392019Assets 2020: $1,041,036Liabilities 2020: $0Net Assets 2020: $1,041,0362020Assets 2021: $1,025,217Liabilities 2021: $0Net Assets 2021: $1,025,2172021Assets 2022: $1,048,491Liabilities 2022: $0Net Assets 2022: $1,048,4912022Assets 2023: $1,194,545Liabilities 2023: $0Net Assets 2023: $1,194,5452023Assets 2024: $1,233,754Liabilities 2024: $0Net Assets 2024: $1,233,7542024

Highlighted filing

2016

Assets$893,367
Liabilities$0
Net Assets$893,367

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $249,7112010Expenses 2011: $235,5882011Expenses 2012: $248,7392012Revenue 2013: $386,682Expenses 2013: $275,081Net Income 2013: $111,6012013Revenue 2014: $361,815Expenses 2014: $512,422Net Income 2014: -$150,6072014Revenue 2015: $268,849Expenses 2015: $254,240Net Income 2015: $14,6092015Revenue 2016: $297,957Expenses 2016: $298,607Net Income 2016: -$6502016Revenue 2017: $124,436Expenses 2017: $107,755Net Income 2017: $16,6812017Revenue 2018: $173,913Expenses 2018: $174,716Net Income 2018: -$8032018Revenue 2019: $267,866Expenses 2019: $94,872Net Income 2019: $172,9942019Revenue 2020: $123,633Expenses 2020: $164,836Net Income 2020: -$41,2032020Revenue 2021: $175,420Expenses 2021: $210,959Net Income 2021: -$35,5392021Revenue 2022: $138,977Expenses 2022: $115,703Net Income 2022: $23,2742022Revenue 2023: $297,189Expenses 2023: $151,135Net Income 2023: $146,0542023Revenue 2024: $257,123Expenses 2024: $217,914Net Income 2024: $39,2092024

Highlighted filing

2016

Revenue$297,957
Expenses$298,607
Net Income-$650
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 18, 2017
Return Version
2016v3.0
Gross Receipts
$345,642
Mission and Program Overview

Mission

COMMUNITY BETTERMENT

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$894,096$893,367▼ $729
Investments in Publicly Traded Securities$700,543$716,305▲ $15,762
Savings and Temporary Cash Investments$127,070$110,033▼ $17,037
Cash and Non-Interest-Bearing Accounts$61,483$62,029▲ $546
Land, Buildings, and Equipment, Net$5,000$5,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$894,096$893,367▼ $729
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$894,096$893,367▼ $729
Total Liabilities and Net Assets / Fund Balance$894,096$893,367▼ $729

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah JacksonAsst Treasurer & Asst SecrPT$17,863$17,863

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$265,856
Program Service Revenue
$5,603
Investment Income
$19,685
Other Revenue
$6,813
All Other Contributions
$265,856
Change in Net Assets
$-650

Audited Revenue Reconciliation

Revenue per Audited Statements
$297,957
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-79
Total Revenue per Audited Statements
$297,878
Total Revenue per Form 990
$297,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,512
Salaries, Compensation, and Employee Benefits$133,896
Grants and Similar Amounts Paid$11,199
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$100,847$9,716-$110,563
Fees for Services Legal-$30,648-$30,648
Current Officers, Directors, Trustees, and Key Employees-$17,863-$17,863
Other Expenses$8,941$2,504-$11,445
Grants to Domestic Orgs$11,199--$11,199
All Other Expenses$8,403$670-$9,073
Insurance$3,471$4,839-$8,310
Fees for Services Other-$6,987-$6,987
Payroll Taxes$3,053$2,206-$5,259
Office Expenses$3,357$592-$3,949
Information Technology-$2,026-$2,026
Other Employee Benefits-$211-$211
Total Functional Expenses$220,345$78,262$0$298,607

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$298,607
Total Expenses per Audited Statements$298,607
Total Expenses per Form 990$298,607
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

In december 2016, the board of trustees voted to establish a separate organization, prouts neck improvement association (the pnia), to provide the police and road maintenance services as of january 1, 2017. The association and the pnia have common board of trustees.

Form 990, Part VI, Section A, Line 7A

Line 7a explanation - the membership elects the officers at the annual meeting

Form 990, Part VI, Section B, Line 11B

The treasurer and president review 990 prior to filing. The 990 is made available for other board members to review after the return is filed.

Form 990, Part VI, Section C, Line 19

A copy of the financial statement is sent out to donors annually.

Filing and Contact Details

Filer

Filer Name
Prouts Neck Association
EIN
01-0145133
Phone
2078832844
Address
499 BLACK POINT ROAD, SCARBOROUGH, ME 04074

Signing Officer

Name
Deborah Jackson
Title
Assistant Treasurer
Phone
2078832844
Signed
2017-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Whitney Wagner
Formed
1910
Legal Domicile
Me
Voting Board Members
17
Independent Board Members
17
Employees
6
Volunteers
17

Preparer

Firm
Macpage LLC
Address
30 LONG CREEK DRIVE, SOUTH PORTLAND, ME 04106
Preparer
Patrick Nicholas
Phone
2077745701
Supplemental Narrative

Financial Statement Notes

PART II, LINE 5:

The organization's financial statements are prepared on a cash basis and therefore does not recognize non-cash transactions such as the easement received.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0894096
IRS990/NetAssetsOrFundBalancesEOYAmt0893367
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02066
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02066
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03582
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03582
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-79
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0592
IRS990/OfficeExpensesGrp/ProgramServicesAmt03357
IRS990/OfficeExpensesGrp/TotalAmt03949
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0211
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0211
IRS990/OtherExpensesGrp/Desc0ROAD MAINTENANCE
IRS990/OtherExpensesGrp/Desc1POLICE VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02504
IRS990/OtherExpensesGrp/ProgramServicesAmt052619
IRS990/OtherExpensesGrp/ProgramServicesAmt116984
IRS990/OtherExpensesGrp/ProgramServicesAmt211471
IRS990/OtherExpensesGrp/ProgramServicesAmt38941
IRS990/OtherExpensesGrp/TotalAmt052619
IRS990/OtherExpensesGrp/TotalAmt116984
IRS990/OtherExpensesGrp/TotalAmt211471
IRS990/OtherExpensesGrp/TotalAmt311445
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03231
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03231
IRS990/OtherRevenueTotalAmt03231
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02206
IRS990/PayrollTaxesGrp/ProgramServicesAmt03053
IRS990/PayrollTaxesGrp/TotalAmt05259
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0H WHITNEY WAGNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0POST OFFICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05603
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0231838
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07423
IRS990/PYInvestmentIncomeAmt024149
IRS990/PYOtherExpensesAmt0118059
IRS990/PYOtherRevenueAmt07031
IRS990/PYProgramServiceRevenueAmt05831
IRS990/PYRevenuesLessExpensesAmt014609
IRS990/PYSalariesCompEmpBnftPaidAmt0128758
IRS990/PYTotalExpensesAmt0254240
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0268849
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-650
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03582
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08834
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0894096
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0893367
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127070
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0110033
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt015725
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt014400
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt015000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt045125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0265856
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0231838
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0329675
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0361325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0328144
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01516838
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt017619
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09720
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015867
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010385
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt067795
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05603
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt028278
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017619
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015867
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010385
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt067795
IRS990ScheduleA/InvestmentIncomeCYPct00.04200
IRS990ScheduleA/InvestmentIncomePYPct00.03450
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0700
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0700
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92960
IRS990ScheduleA/PublicSupportPY509Pct00.94530
IRS990ScheduleA/PublicSupportTotal509Amt01499991
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt015725
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt014400
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt045125
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0271459
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0237669
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0335275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0366925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0333788
IRS990ScheduleA/Total509Grp/TotalAmt01545116
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0289078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0247389
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0351142
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0381129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0344873
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01613611
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.26$0.22$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.30$0.15$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.14$0.12$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$0.18$0.21$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.12$0.16$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.27$0.09$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.17$0.17$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.12$0.11$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.30$0.30$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.27$0.25$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.36$0.51$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.39$0.28$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.25