Civic Intelligence

Pine Tree Legal Assistance Inc

EIN 01-0279387 • 501(c)3 • Portland, ME

Profile

To provide for the furnishing of legal services and assistance to those people who would not otherwise be able to afford the services of a lawyer, and to provide the furnishing of legal services and assistance in all cases except those prohibited by federal statute or administrative regulation and to do all things necessary, useful or convenient for the establishment of a system of legal services and assistance within the state of Maine.

PO Box 547Portland, ME 04112-0547

www.ptla.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.12x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

36%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,228,993

Up $2,738,539 (+37%) from 2023

Liabilities

Up

$1,569,733

Up $308,277 (+24%) from 2023

Net Assets

Up

$8,659,260

Up $2,430,262 (+39%) from 2023

Revenue

Up

$13,135,661

Up $3,476,623 (+36%) from 2023

Expenses

Up

$11,040,521

Up $1,481,156 (+15%) from 2023

Net Income

Up

$2,095,140

Up $1,995,467 (+2002%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $2,126,593Liabilities 2011: $307,025Net Assets 2011: $1,819,5682011Assets 2012: $2,939,474Liabilities 2012: $749,758Net Assets 2012: $2,189,7162012Assets 2013: $2,747,003Liabilities 2013: $741,746Net Assets 2013: $2,005,2572013Assets 2014: $3,586,592Liabilities 2014: $714,077Net Assets 2014: $2,872,5152014Assets 2015: $4,020,724Liabilities 2015: $1,023,172Net Assets 2015: $2,997,5522015Assets 2016: $3,826,831Liabilities 2016: $849,639Net Assets 2016: $2,977,1922016Assets 2017: $4,337,805Liabilities 2017: $747,149Net Assets 2017: $3,590,6562017Assets 2018: $4,185,957Liabilities 2018: $508,963Net Assets 2018: $3,676,9942018Assets 2019: $4,424,166Liabilities 2019: $698,111Net Assets 2019: $3,726,0552019Assets 2020: $5,684,851Liabilities 2020: $1,071,123Net Assets 2020: $4,613,7282020Assets 2021: $6,455,659Liabilities 2021: $962,208Net Assets 2021: $5,493,4512021Assets 2022: $7,062,306Liabilities 2022: $1,335,000Net Assets 2022: $5,727,3062022Assets 2023: $7,490,454Liabilities 2023: $1,261,456Net Assets 2023: $6,228,9982023Assets 2024: $10,228,993Liabilities 2024: $1,569,733Net Assets 2024: $8,659,2602024

Highlighted filing

2024

Assets$10,228,993
Liabilities$1,569,733
Net Assets$8,659,260

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,045,988Expenses 2011: $4,979,451Net Income 2011: $66,5372011Revenue 2012: $5,180,260Expenses 2012: $4,810,112Net Income 2012: $370,1482012Revenue 2013: $4,755,674Expenses 2013: $4,904,935Net Income 2013: -$149,2612013Revenue 2014: $5,848,149Expenses 2014: $4,986,297Net Income 2014: $861,8522014Revenue 2015: $5,585,122Expenses 2015: $5,442,034Net Income 2015: $143,0882015Revenue 2016: $5,473,850Expenses 2016: $5,583,860Net Income 2016: -$110,0102016Revenue 2017: $6,537,510Expenses 2017: $6,142,899Net Income 2017: $394,6112017Revenue 2018: $6,559,072Expenses 2018: $6,413,910Net Income 2018: $145,1622018Revenue 2019: $6,369,818Expenses 2019: $6,473,799Net Income 2019: -$103,9812019Revenue 2020: $6,964,971Expenses 2020: $6,388,684Net Income 2020: $576,2872020Revenue 2021: $7,436,990Expenses 2021: $7,057,405Net Income 2021: $379,5852021Revenue 2022: $8,738,019Expenses 2022: $8,066,498Net Income 2022: $671,5212022Revenue 2023: $9,659,038Expenses 2023: $9,559,365Net Income 2023: $99,6732023Revenue 2024: $13,135,661Expenses 2024: $11,040,521Net Income 2024: $2,095,1402024

Highlighted filing

2024

Revenue$13,135,661
Expenses$11,040,521
Net Income$2,095,140

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$1.57$8.66$13.1$11.0$2.10
2023Detailed filing. Detailed filing data is available for this year.$7.49$1.26$6.23$9.66$9.56$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.06$1.34$5.73$8.74$8.07$0.67
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.46$0.96$5.49$7.44$7.06$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$1.07$4.61$6.96$6.39$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$0.70$3.73$6.37$6.47$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.51$3.68$6.56$6.41$0.15
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.75$3.59$6.54$6.14$0.39
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.85$2.98$5.47$5.58$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$1.02$3.00$5.59$5.44$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.71$2.87$5.85$4.99$0.86
2013Detailed filing. Detailed filing data is available for this year.$2.75$0.74$2.01$4.76$4.90$0.15
2012Summary only. Only limited summary data is available for this year.$2.94$0.75$2.19$5.18$4.81$0.37
2011Summary only. Only limited summary data is available for this year.$2.13$0.31$1.82$5.05$4.98$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$13,135,661
Mission and Program Overview

Mission

To provide for the furnishing of legal services and assistance to those people who would not otherwise be able to afford the services of a lawyer, and to provide the furnishing of legal services and assistance in all cases except those prohibited by federal statute or administrative regulation and to do all things necessary, useful or convenient for the establishment of a system of legal services and assistance within the state of Maine.

Pine tree legal assistance is a statewide provider of civil legal services to low-income individuals in maine. Services range from self-help materials to full representation. Priority is given to the most serious civil legal problems in maine, including domestic violence and homelessness prevention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,360,092$3,210,985▲ $1,850,893
Accounts Receivable$1,185,927$1,885,226▲ $699,299
Land, Buildings, and Equipment, Net$664,032$596,958▼ $67,074
Cash and Non-Interest-Bearing Accounts$228,411$251,733▲ $23,322
Prepaid Expenses and Deferred Charges$210,658$224,287▲ $13,629
Intangible Assets$22,120$12,622▼ $9,498
Total Assets$7,490,454$10,228,993▲ $2,738,539
Other Assets Total$3,819,214$4,047,182▲ $227,968
Liabilities
Accounts Payable and Accrued Expenses$781,506$1,003,342▲ $221,836
Other Liabilities$254,606$463,683▲ $209,077
Escrow Account Liability$94,183$97,708▲ $3,525
Grants Payable$131,161$5,000▼ $126,161
Total Liabilities$1,261,456$1,569,733▲ $308,277
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,831,256$7,245,991▲ $2,414,735
Net Assets With Donor Restrictions$1,397,742$1,413,269▲ $15,527
Total Net Assets Fund Balance$6,228,998$8,659,260▲ $2,430,262
Total Liabilities and Net Assets / Fund Balance$7,490,454$10,228,993▲ $2,738,539

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$350,750$486,962$837,712
Leasehold Improvements$208,893$301,284$510,177
Equipment$5,031$295,475$300,506
Other Land Buildings$25,384-$25,384
Land$6,900-$6,900
Other Assets Org$17,129--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,840,148$12,527▲ $243,463$73,770$1,970,100
2023$1,714,873$3,000▲ $176,304-$1,840,148
2022$2,047,559$2,508▼ $284,966-$1,714,873
2021$1,777,523$2,000▲ $268,036-$2,047,559
2020$1,613,799$1,600▲ $162,124-$1,777,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas FritzscheExecutive DiFT$126,009$42,500$168,509
Thomas FritzscheExecutive Director-$126,009$42,500$168,509
Chet RandallDeputy DirecFT$115,434$27,595$143,029
Necia EnochFinance DireFT$105,265$28,165$133,430
Katherine McgovernManaging DirectorFT$104,065$20,273$124,338
Maureen BostonDirector ofFT$115,673$7,797$123,470
Revenue and Support

Revenue Composition

Contributions and Grants
$12,797,734
Program Service Revenue
$184,471
Investment Income
$136,727
Other Revenue
$16,729
All Other Contributions
$2,903,091
Change in Net Assets
$2,095,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,135,661
Revenue Not Reported on Form 990
$707,613
Total Revenue per Audited Statements
$13,843,274
Total Revenue per Form 990
$13,135,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,376,485
Other Expenses$1,642,607
Total Fundraising Expense$305,598
Grants and Similar Amounts Paid$21,429
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,757,717$928,500$159,682$6,845,899
Other Employee Benefits$1,206,116$170,761$29,883$1,406,760
Payroll Taxes$428,709$74,463$11,056$514,228
Pension Plan Contributions$367,736$63,872$9,483$441,091
Occupancy$269,958$39,395$7,783$317,136
Fees for Services Other$161,469$44,064$43,655$249,188
Office Expenses$109,609$105,053$12,272$226,934
Current Officers, Directors, Trustees, and Key Employees$8,425$155,027$5,055$168,507
All Other Expenses$84,635$19,888$19,963$124,486
Travel$106,785$8,921$785$116,491
Depreciation Depletion$76,574--$76,574
Fees for Services Accounting-$72,690-$72,690
Other Expenses$36,580$14,449$276$51,305
Information Technology$36,461$13,165$961$50,587
Insurance-$46,288-$46,288
Grants to Domestic Orgs$21,429--$21,429
Advertising$3,337$1,318$25$4,680
Total Functional Expenses$8,911,650$1,823,273$305,598$11,040,521

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,704,716
Expenses per Audited Statements$11,040,521
Total Expenses per Form 990$11,040,521
Expenses Not Reported on Form 990$664,195
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Statewide Legal Services of CtWethersfield, CT-Outreach & Legal Svc$7,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Retirement$440,416
Amounts Held on Behalf of Others$15,779
Accrued Fica$7,488
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board finance/audit committee was issued an electronic copy of the draft 990 prior to submission and reviewed for completeness, accuracy, and on-time filing. A copy is circulated to the full board and the committee reports to the full board about their review and approval.

Form 990, Page 6, Part VI, Line 12C

Each board member executes a conflict of interest disclosure statement on an annual basis.

Form 990, Page 6, Part VI, Line 15A

The board performs periodic evaluations and sets the salary of the executive director, as needed. A special committee of the board leads the evaluation, the committee reports on the evaluations and recommends the annual salary to the full board for approval.

Form 990, Page 6, Part VI, Line 19

Upon request, a copy is provided.

Filing and Contact Details

Filer

Filer Name
Pine Tree Legal Assistance Inc
EIN
01-0279387
Phone
2077744753
Address
PO BOX 547, PORTLAND, ME 04112-0547

Signing Officer

Name
Thomas Fritzsche
Title
Executive Director
Phone
2074003258
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Fritzsche
Formed
1966
Legal Domicile
Me
Voting Board Members
24
Independent Board Members
24
Employees
105
Volunteers
119

Preparer

Firm
One River Cpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Alison a Lorenz CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of pine tree legal assistance is to ensure that state and federal laws affecting poor people are upheld, while also addressing the systemic barriers to justice faced by mainers with low incomes. To achieve this mission, pine tree provides free civil legal assistance in cases where it can make a difference in one's ability to meet one's basic human needs or in enforcing one's basic human rights, including access to housing, food, income, safety, education, and healthcare.

Form 990, Page 2, Part III, Line 4D

Technology grant - to promote full access and high-quality legal representation through the use of technology expenses 85,278 including grants of 0 revenue 0 veterans consortium - supports the work of the statewide legal website. Expenses 35,000 including grants of 0 revenue 0 pro bono innovation fund expenses 144,020 including grants of 0 revenue 0

Form 990, Part XI, Line 9

Change in value of ben int in foundation 335,122

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Trust deposits held for clients.

Schedule D, Page 2, Part V, Line 4

The pine tree legal assistance endowment fund is established as a general endowment with its future income to provide ongoing support to the core services of the corporation.

Schedule D, Page 4, Part XI, Line 2D

Changes in net assets with restriction 43,418

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IRS990/MissionDesc0THE MISSION OF PINE TREE LEGAL ASSISTANCE IS TO ENSURE THAT STATE AND FEDERAL LAWS AFFECTING POOR PEOPLE ARE UPHELD, WHILE ALSO ADDRESSING THE SYSTEMIC BARRIERS TO JUSTICE FACED BY MAINERS WITH LOW INCOMES. TO ACHIEVE THIS MISSION, PINE TREE PROVIDES FREE CIVIL LEGAL ASSISTANCE IN CASES WHERE IT CAN MAKE A DIFFERENCE IN ONE'S ABILITY TO MEET ONE'S BASIC HUMAN NEEDS OR IN ENFORCING ONE'S BASIC HUMAN RIGHTS, INCLUDING ACCESS TO HOUSING, FOOD, INCOME, SAFETY, EDUCATION, AND HEALTHCARE.
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