Civic Intelligence

Maine Self-Insurance Guarantee Association C/O Kevin Gillis

EIN 01-0390410 • 501(c)6 • Portland, ME

Profile

To provide mechanisms for the payment of covered claims under self insurance coverage, to avoid excessive delay in payment, to avoid financial loss to claimants because of the insolvency of a self insurer.

Two Canal Plaza CO GhendersonPortland, ME 04112

n/A

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.20x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$52,500

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 27.7% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

2.0%

Faster asset growth than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

8.7%

Faster revenue growth than 59% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$4,529,424

Up $89,927 (+2.0%) from 2023

Liabilities

Up

$38,110

Up $4,233 (+12%) from 2023

Net Assets

Up

$4,491,314

Up $85,694 (+1.9%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin66th percentile

Revenue

Up

$189,792

Up $15,155 (+8.7%) from 2023

Expenses

Down

$170,769

Down $37,036 (-18%) from 2023

Net Income

Up

$19,023

Up $52,191 (+157%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,654,076Liabilities 2011: $1,985Net Assets 2011: $4,652,0912011Assets 2012: $4,653,213Liabilities 2012: $30,243Net Assets 2012: $4,622,9702012Assets 2013: $4,689,187Liabilities 2013: $119,609Net Assets 2013: $4,569,5782013Assets 2014: $4,585,691Liabilities 2014: $14,186Net Assets 2014: $4,571,5052014Assets 2015: $5,190,635Liabilities 2015: $645,247Net Assets 2015: $4,545,3882015Assets 2016: $4,922,484Liabilities 2016: $330,998Net Assets 2016: $4,591,4862016Assets 2017: $4,668,161Liabilities 2017: $123,001Net Assets 2017: $4,545,1602017Assets 2018: $4,607,165Liabilities 2018: $81,060Net Assets 2018: $4,526,1052018Assets 2019: $4,662,950Liabilities 2019: $55,277Net Assets 2019: $4,607,6732019Assets 2020: $4,750,165Liabilities 2020: $54,174Net Assets 2020: $4,695,9912020Assets 2021: $4,634,864Liabilities 2021: $50,863Net Assets 2021: $4,584,0012021Assets 2022: $4,352,275Liabilities 2022: $990Net Assets 2022: $4,351,2852022Assets 2023: $4,439,497Liabilities 2023: $33,877Net Assets 2023: $4,405,6202023Assets 2024: $4,529,424Liabilities 2024: $38,110Net Assets 2024: $4,491,3142024

Highlighted filing

2024

Assets$4,529,424
Liabilities$38,110
Net Assets$4,491,314
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $81,290Expenses 2011: $60,172Net Income 2011: $21,1182011Expenses 2012: $88,0002012Revenue 2013: $154,490Expenses 2013: $207,882Net Income 2013: -$53,3922013Revenue 2014: $197,216Expenses 2014: $195,289Net Income 2014: $1,9272014Revenue 2015: $176,454Expenses 2015: $202,571Net Income 2015: -$26,1172015Revenue 2016: $208,928Expenses 2016: $218,924Net Income 2016: -$9,9962016Revenue 2017: $163,924Expenses 2017: $210,250Net Income 2017: -$46,3262017Revenue 2018: $166,119Expenses 2018: $185,174Net Income 2018: -$19,0552018Revenue 2019: $281,925Expenses 2019: $200,357Net Income 2019: $81,5682019Revenue 2020: $201,058Expenses 2020: $200,171Net Income 2020: $8872020Revenue 2021: $175,988Expenses 2021: $187,069Net Income 2021: -$11,0812021Revenue 2022: $159,277Expenses 2022: $185,982Net Income 2022: -$26,7052022Revenue 2023: $174,637Expenses 2023: $207,805Net Income 2023: -$33,1682023Revenue 2024: $189,792Expenses 2024: $170,769Net Income 2024: $19,0232024

Highlighted filing

2024

Revenue$189,792
Expenses$170,769
Net Income$19,023
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,529,424
Liabilities
$38,110
Net assets
$4,491,314
Revenue
$189,792
Expenses
$170,769
Net income
$19,023
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.53$0.04$4.49$0.19$0.17$0.02
2023Detailed filing. Detailed filing data is available for this year.$4.44$0.03$4.41$0.17$0.21$0.03
2022Detailed filing. Detailed filing data is available for this year.$4.35$0.00$4.35$0.16$0.19$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.63$0.05$4.58$0.18$0.19$0.01
2020Detailed filing. Detailed filing data is available for this year.$4.75$0.05$4.70$0.20$0.20$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.66$0.06$4.61$0.28$0.20$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.61$0.08$4.53$0.17$0.19$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.67$0.12$4.55$0.16$0.21$0.05
2016Detailed filing. Detailed filing data is available for this year.$4.92$0.33$4.59$0.21$0.22$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.19$0.65$4.55$0.18$0.20$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.59$0.01$4.57$0.20$0.20$0.00
2013Detailed filing. Detailed filing data is available for this year.$4.69$0.12$4.57$0.15$0.21$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.03$4.62$0.09
2011Summary only. Only limited summary data is available for this year.$4.65$0.00$4.65$0.08$0.06$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$2,029,529
Mission and Program Overview

Mission

To provide mechanisms for the payment of covered claims under self insurance coverage, to avoid excessive delay in payment, to avoid financial loss to claimants because of the insolvency of a self insurer.

To provide mechanisms for the payments of covered workers' compensation claims under self insurance coverage, to avoid excessive delays in payment, to avoid financial loss to claimants because of the insolvency of a self-insurer and to assist when called upon to do so by the superintendent of insurance, in the detection of self-insurer insolvencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,594,831$3,593,046▲ $998,215
Savings and Temporary Cash Investments$1,307,249$558,375▼ $748,874
Accounts Receivable$400,879$220,902▼ $179,977
Prepaid Expenses and Deferred Charges$3,625$3,625→ $0
Total Assets$4,439,497$4,529,424▲ $89,927
Other Assets Total$132,913$153,476▲ $20,563
Liabilities
Accounts Payable and Accrued Expenses$33,877$38,110▲ $4,233
Total Liabilities$33,877$38,110▲ $4,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,405,620$4,491,314▲ $85,694
Total Net Assets Fund Balance$4,405,620$4,491,314▲ $85,694
Total Liabilities and Net Assets / Fund Balance$4,439,497$4,529,424▲ $89,927
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth BroganAdministrator (thru 12/24)PT$52,500$52,500

Board Members and Trustees

NameTitle
Jeffrey ParsonsChair
Dan FergusonChair (thru 07/24)
Pamela CheesemanDirector (thru 07/24), Interim Chair (thru 11/24)
Dan SmithVice Chair
Amy WebberDirector
Cheryl RussellDirector
Paul ViscontiDirector
Tom BrownDirector
John NormanDirector (thru 12/24)
Brian ParkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$69,418
Investment Income
$120,374
Other Revenue
$0
Change in Net Assets
$19,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$181,557
Revenue Not Reported on Financial Statements
$8,235
Revenue Not Reported on Form 990
$66,671
Total Revenue per Audited Statements
$248,228
Total Revenue per Form 990
$189,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,269
Salaries, Compensation, and Employee Benefits$52,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$74,871
Current Officers, Directors, Trustees, and Key Employees---$52,500
Fees for Services Accounting---$14,900
Insurance---$11,401
Fees for Service Investment Mgmnt Fees---$8,235
Fees for Services Management---$6,552
Office Expenses---$2,310
Total Functional Expenses$0$0$0$170,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$170,769
Expenses per Audited Statements$162,534
Total Expenses per Audited Statements$162,534
Expenses Not Reported on Financial Statements$8,235
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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 B, Line 11B

“The administrator receives the form 990 and reviews it for reasonableness as compared to the association's operations and financial statements.”

Form 990, Part VI, Section C, Line 19

“Disclosure of governing documents, policies, and financial statements are made to the general public upon request to view such documents.”

Filing and Contact Details

Filer

Filer Name
Maine Self-insurance Guarantee
EIN
01-0390410
Phone
2075531038
Address
TWO CANAL PLAZA CO GHENDERSON, PORTLAND, ME 04112

Signing Officer

Name
Grant Henderson
Title
Administrator
Phone
2075531038
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Grant Henderson
Formed
1982
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Wipfli Llp
Address
1 MARKET SQUARE, AUGUSTA, ME 04330-4637
Preparer
Danielle Martin CPA
Phone
2076224766
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(6) of the u.s. Internal revenue code and is also exempt from state income taxes. The association is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The association has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.”

Raw XML Appendix336 raw XML fields

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/TitleTxt3DIRECTOR (THRU 07/24), INTERIM CHAIR (THRU 11/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03625
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03625
IRS990/PrincipalOfficerNm0GRANT HENDERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0CLAIMS FEE REIMBURSED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt069418
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt069418
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE A MECHANISM FOR SERVICING CLAIMS THAT ARE BEING PAID OUT OF BOND PROCEEDS AFTER THE SELF INSURER HAS GONE OUT OF BUSINESS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt095204
IRS990/PYOtherExpensesAmt0156347
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt079433
IRS990/PYRevenuesLessExpensesAmt0-33168
IRS990/PYSalariesCompEmpBnftPaidAmt051458
IRS990/PYTotalExpensesAmt0207805
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0174637
IRS990/ReconcilationRevenueExpnssAmt019023
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0558375
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08235
IRS990ScheduleD/ExpensesSubtotalAmt0162534
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt08235
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08235
IRS990ScheduleD/NetUnrealizedGainsInvstAmt066671
IRS990ScheduleD/RevenueNotReportedAmt066671
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08235
IRS990ScheduleD/RevenueSubtotalAmt0181557
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0170769
IRS990ScheduleD/TotalRevenuePerForm990Amt0189792
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0248228
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0162534
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ADMINISTRATOR RECEIVES THE FORM 990 AND REVIEWS IT FOR REASONABLENESS AS COMPARED TO THE ASSOCIATION'S OPERATIONS AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE TO THE GENERAL PUBLIC UPON REQUEST TO VIEW SUCH DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04439497
IRS990/TotalAssetsEOYAmt04529424
IRS990/TotalAssetsGrp/BOYAmt04439497
IRS990/TotalAssetsGrp/EOYAmt04529424
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033877
IRS990/TotalLiabilitiesEOYAmt038110
IRS990/TotalLiabilitiesGrp/BOYAmt033877
IRS990/TotalLiabilitiesGrp/EOYAmt038110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04405620
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04491314
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt069418
IRS990/TotalReportableCompFromOrgAmt052500
IRS990/TotalRevenueGrp/ExclusionAmt0120374
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069418
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189792
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04439497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04529424
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0TWO CANAL PLAZA C/O GHENDERSON
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004112
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GRANT HENDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02075531038
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAINE SELF-INSURANCE GUARANTEE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0010390410
ReturnHeader/Filer/PhoneNum02075531038
ReturnHeader/Filer/USAddress/AddressLine1Txt0TWO CANAL PLAZA CO GHENDERSON
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004112
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 MARKET SQUARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUGUSTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0043304637
ReturnHeader/PreparerPersonGrp/PhoneNum02076224766
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIELLE MARTIN CPA
ReturnHeader/ReturnTs02025-05-13T17:48:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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