Civic Intelligence

Port Resources

EIN 01-0367582 • 501(c)3 • South Portland, ME

Pub. 78 Eligible

Profile

The organization is dedicated to empowering people with disabilities to live rich and fulfilling lives in their communities.

280 B Gannett DriveSouth Portland, ME 04106

www.portresources.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.52x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.23x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

32nd percentile

$136,071

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

36th percentile

0.6%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

5.5%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,732,180

Up $39,855 (+0.6%) from 2024

Liabilities

Down

$3,517,849

Down $317,456 (-8.3%) from 2024

Net Assets

Up

$3,214,331

Up $357,311 (+13%) from 2024

Revenue

Up

$15,517,171

Up $803,682 (+5.5%) from 2024

Expenses

Up

$15,144,014

Up $738,417 (+5.1%) from 2024

Net Income

Up

$373,157

Up $65,265 (+21%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $6,824,665Liabilities 2011: $4,279,944Net Assets 2011: $2,544,7212011Assets 2012: $9,053,723Liabilities 2012: $6,374,224Net Assets 2012: $2,679,4992012Assets 2013: $8,796,169Liabilities 2013: $6,302,489Net Assets 2013: $2,493,6802013Assets 2014: $8,784,430Liabilities 2014: $6,277,836Net Assets 2014: $2,506,5942014Assets 2015: $7,940,019Liabilities 2015: $5,674,138Net Assets 2015: $2,265,8812015Assets 2016: $7,528,036Liabilities 2016: $5,350,511Net Assets 2016: $2,177,5252016Assets 2017: $7,385,238Liabilities 2017: $5,145,401Net Assets 2017: $2,239,8372017Assets 2018: $7,286,065Liabilities 2018: $4,882,092Net Assets 2018: $2,403,9732018Assets 2019: $7,617,193Liabilities 2019: $6,516,558Net Assets 2019: $1,100,6352019Assets 2020: $8,950,236Liabilities 2020: $7,805,928Net Assets 2020: $1,144,3082020Assets 2021: $7,930,550Liabilities 2021: $5,894,666Net Assets 2021: $2,035,8842021Assets 2022: $6,988,645Liabilities 2022: $4,788,310Net Assets 2022: $2,200,3352022Assets 2023: $6,488,383Liabilities 2023: $3,947,743Net Assets 2023: $2,540,6402023Assets 2024: $6,692,325Liabilities 2024: $3,835,305Net Assets 2024: $2,857,0202024Assets 2025: $6,732,180Liabilities 2025: $3,517,849Net Assets 2025: $3,214,3312025

Highlighted filing

2025

Assets$6,732,180
Liabilities$3,517,849
Net Assets$3,214,331

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $13,297,0832011Revenue 2012: $13,135,116Expenses 2012: $13,050,047Net Income 2012: $85,0692012Revenue 2013: $12,172,344Expenses 2013: $12,365,506Net Income 2013: -$193,1622013Revenue 2014: $12,451,901Expenses 2014: $12,450,444Net Income 2014: $1,4572014Revenue 2015: $12,105,724Expenses 2015: $12,317,463Net Income 2015: -$211,7392015Revenue 2016: $11,580,162Expenses 2016: $11,652,421Net Income 2016: -$72,2592016Revenue 2017: $11,814,674Expenses 2017: $11,766,858Net Income 2017: $47,8162017Revenue 2018: $11,965,872Expenses 2018: $11,799,089Net Income 2018: $166,7832018Revenue 2019: $12,826,586Expenses 2019: $14,123,643Net Income 2019: -$1,297,0572019Revenue 2020: $12,925,396Expenses 2020: $12,870,441Net Income 2020: $54,9552020Revenue 2021: $14,213,770Expenses 2021: $13,350,852Net Income 2021: $862,9182021Revenue 2022: $14,195,807Expenses 2022: $13,987,057Net Income 2022: $208,7502022Revenue 2023: $13,696,186Expenses 2023: $13,363,852Net Income 2023: $332,3342023Revenue 2024: $14,713,489Expenses 2024: $14,405,597Net Income 2024: $307,8922024Revenue 2025: $15,517,171Expenses 2025: $15,144,014Net Income 2025: $373,1572025

Highlighted filing

2025

Revenue$15,517,171
Expenses$15,144,014
Net Income$373,157

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.73$3.52$3.21$15.5$15.1$0.37
2024Detailed filing. Detailed filing data is available for this year.$6.69$3.84$2.86$14.7$14.4$0.31
2023Detailed filing. Detailed filing data is available for this year.$6.49$3.95$2.54$13.7$13.4$0.33
2022Detailed filing. Detailed filing data is available for this year.$6.99$4.79$2.20$14.2$14.0$0.21
2021Detailed filing. Detailed filing data is available for this year.$7.93$5.89$2.04$14.2$13.4$0.86
2020Detailed filing. Detailed filing data is available for this year.$8.95$7.81$1.14$12.9$12.9$0.05
2019Detailed filing. Detailed filing data is available for this year.$7.62$6.52$1.10$12.8$14.1$1.30
2018Detailed filing. Detailed filing data is available for this year.$7.29$4.88$2.40$12.0$11.8$0.17
2017Detailed filing. Detailed filing data is available for this year.$7.39$5.15$2.24$11.8$11.8$0.05
2016Detailed filing. Detailed filing data is available for this year.$7.53$5.35$2.18$11.6$11.7$0.07
2015Detailed filing. Detailed filing data is available for this year.$7.94$5.67$2.27$12.1$12.3$0.21
2014Detailed filing. Detailed filing data is available for this year.$8.78$6.28$2.51$12.5$12.5$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.80$6.30$2.49$12.2$12.4$0.19
2012Summary only. Only limited summary data is available for this year.$9.05$6.37$2.68$13.1$13.1$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$4.28$2.54$13.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$15,522,474
Mission and Program Overview

Mission

The organization is dedicated to empowering people with disabilities to live rich and fulfilling lives in their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,299,505$4,052,082▼ $247,423
Savings and Temporary Cash Investments$834,386$1,469,566▲ $635,180
Accounts Receivable$803,238$786,877▼ $16,361
Prepaid Expenses and Deferred Charges$101,584$96,519▼ $5,065
Investments in Publicly Traded Securities$207,020$81,370▼ $125,650
Cash and Non-Interest-Bearing Accounts$207,273$61,836▼ $145,437
Total Assets$6,692,325$6,732,180▲ $39,855
Other Assets Total$239,319$183,930▼ $55,389
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,826,255$2,489,661▼ $336,594
Accounts Payable and Accrued Expenses$1,009,050$1,028,188▲ $19,138
Total Liabilities$3,835,305$3,517,849▼ $317,456
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,857,020$3,214,331▲ $357,311
Total Net Assets Fund Balance$2,857,020$3,214,331▲ $357,311
Total Liabilities and Net Assets / Fund Balance$6,692,325$6,732,180▲ $39,855

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,941,622$5,480,972$8,422,594
Equipment$-92,889$1,375,237$1,282,348
Land$1,004,554-$1,004,554
Other Land Buildings$198,795$679,520$878,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen MacdonaldExecutive DirectorFT$125,487$10,584$136,071
Robin DefreestDirector of FinanceFT$73,537$5,416$78,953

Board Members and Trustees

NameTitle
Lydia WagnerPresident
Nicole PoirierVice President
Alicia MarcotteBoard Member
Idriss KambeyaBoard Member
Lynn CorbettBoard Member
Thomas GraneyBoard Member
Deborah RuheSecretary
Ronald DovichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,421
Program Service Revenue
$15,217,467
Investment Income
$31,615
Other Revenue
$123,668
All Other Contributions
$57,838
Change in Net Assets
$373,157

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,515,433
Revenue Not Reported on Financial Statements
$1,738
Revenue Not Reported on Form 990
$-15,846
Total Revenue per Audited Statements
$15,499,587
Total Revenue per Form 990
$15,517,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,733,477
Other Expenses$3,410,537
Total Fundraising Expense$30,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,223,361$765,887$5,180$9,994,428
Other Employee Benefits$707,660$293,686$-751$1,000,595
Payroll Taxes$682,146$55,973$335$738,454
All Other Expenses$318,010$107,326$15,051$440,387
Depreciation Depletion$362,342$25,802$285$388,429
Information Technology$270,864$30,573$1,350$302,787
Other Expenses$260,184$6,037$1,173$267,394
Insurance$110,967$67,293$245$178,505
Interest$135,113$18,397$491$154,001
Travel$99,646$-213$53$99,486
Fees for Services Other-$94,618-$94,618
Fees for Services Accounting$1,757$31,468-$33,225
Office Expenses$17,143$9,626$96$26,865
Advertising-$51$6,191$6,242
Fees for Services Legal-$1,205-$1,205
Total Functional Expenses$13,543,574$1,570,123$30,317$15,144,014

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,144,014
Expenses per Audited Statements$15,142,276
Total Expenses per Audited Statements$15,142,276
Expenses Not Reported on Financial Statements$1,738
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
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
Yes
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, Part VI, Section A, Line 8B

No committees have authority to act on behalf of the governing body.

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

A draft of the form 990 is provided to management and the board of directors for review. After approval by the board, the executive director signs form 8879-eo and authorizes the electronic filing of the form 990.

Form 990, Part VI, Section B, Line 12C

Whenever a possible conflict of interest situation arises, it is evaluated by the board of directors and resolved appropriately.

Form 990, Part VI, Section B, Line 15

Salaries for comparable local organizations are compiled, and a range of wages is established.

Form 990, Part VI, Section C, Line 19

All requests must be in writing to the organization. The organization will respond to such written requests within 30 days of receipt.

Filing and Contact Details

Filer

Filer Name
Port Resources Inc
EIN
01-0367582
Phone
2078280048
Address
280 B GANNETT DRIVE, SOUTH PORTLAND, ME 04106

Signing Officer

Name
Karen Macdonald
Title
Executive Director
Phone
2078280048
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Macdonald
Formed
1979
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
8
Employees
216
Volunteers
0

Preparer

Firm
Ouellette & Associates Pa
Address
1111 LISBON STREET, LEWISTON, ME 04240
Preparer
Michael R Dunn CPA
Phone
2077860328
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Management has determined that the organization does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the organization's tax returns will not be challenged by the taxing authorities and that the organization will not be subject to additional tas, penalties and interest as a result of such challenge. Generally, the organization's tax returns remain subject to examination for three years after they were filed.

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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt030573
IRS990/InformationTechnologyGrp/ProgramServicesAmt0270864
IRS990/InformationTechnologyGrp/TotalAmt0302787
IRS990/InsuranceGrp/FundraisingAmt0245
IRS990/InsuranceGrp/ManagementAndGeneralAmt067293
IRS990/InsuranceGrp/ProgramServicesAmt0110967
IRS990/InsuranceGrp/TotalAmt0178505
IRS990/InterestGrp/FundraisingAmt0491
IRS990/InterestGrp/ManagementAndGeneralAmt018397
IRS990/InterestGrp/ProgramServicesAmt0135113
IRS990/InterestGrp/TotalAmt0154001
IRS990/InvestmentIncomeGrp/ExclusionAmt021555
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0207020
IRS990/InvestmentsPubTradedSecGrp/EOYAmt081370
IRS990/IRPDocumentCnt012
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IRS990/LandBldgEquipCostOrOtherBssAmt011587811
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02489661
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010060
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03214331
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt096
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IRS990/OfficeExpensesGrp/ProgramServicesAmt017143
IRS990/OfficeExpensesGrp/TotalAmt026865
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0239319
IRS990/OtherAssetsTotalGrp/EOYAmt0183930
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0293686
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0707660
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01000595
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
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IRS990/OtherExpensesGrp/FundraisingAmt11173
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07800
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IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/FundraisingAmt0335
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt055973
IRS990/PayrollTaxesGrp/ProgramServicesAmt0682146
IRS990/PayrollTaxesGrp/TotalAmt0738454
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0101584
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt096519
IRS990/PrincipalOfficerNm0KAREN MACDONALD
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1787298
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1787298
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0373157
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015351195
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0426997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01190606
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0308180
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt015217467
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09210
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01375237
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IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01004554
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0878315
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01738

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