Civic Intelligence

Maine Sheriffs Association

990 • Fiscal year 2024 • EIN 01-0463255

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

17 Yeaton StWaterville, ME 04901

(207) 314-5215

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.00x

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-1.3%

Faster revenue growth than 40% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$422,944

Up $32,337 (+8.3%) from 2023

Net Assets

Up

$422,944

Up $32,337 (+8.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$219,908

Down $2,913 (-1.3%) from 2023

Expenses

Up

$187,571

Up $2,185 (+1.2%) from 2023

Net Income

Down

$32,337

Down $5,098 (-14%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $81,816Liabilities 2010: $0Net Assets 2010: $81,8162010Assets 2011: $267,507Liabilities 2011: $0Net Assets 2011: $267,5072011Assets 2012: $194,328Liabilities 2012: $0Net Assets 2012: $194,3282012Assets 2013: $146,167Liabilities 2013: $0Net Assets 2013: $146,1672013Assets 2014: $103,303Liabilities 2014: $0Net Assets 2014: $103,3032014Assets 2015: $24,751Liabilities 2015: $0Net Assets 2015: $24,7512015Assets 2016: $303,529Liabilities 2016: $0Net Assets 2016: $303,5292016Assets 2017: $273,367Liabilities 2017: $0Net Assets 2017: $273,3672017Assets 2018: $265,302Liabilities 2018: $9,000Net Assets 2018: $256,3022018Assets 2019: $373,059Liabilities 2019: $0Net Assets 2019: $373,0592019Assets 2020: $385,955Liabilities 2020: $0Net Assets 2020: $385,9552020Assets 2021: $393,032Liabilities 2021: $5,012Net Assets 2021: $388,0202021Assets 2022: $314,205Liabilities 2022: $0Net Assets 2022: $314,2052022Assets 2023: $390,607Liabilities 2023: $0Net Assets 2023: $390,6072023Assets 2024: $422,944Liabilities 2024: $0Net Assets 2024: $422,9442024

Highlighted filing

2024

Assets$422,944
Liabilities$0
Net Assets$422,944

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $285,4742010Expenses 2011: $549,6722011Expenses 2012: $665,8322012Revenue 2013: $365,416Expenses 2013: $413,577Net Income 2013: -$48,1612013Revenue 2014: $127,957Expenses 2014: $170,821Net Income 2014: -$42,8642014Revenue 2015: $126,256Expenses 2015: $204,808Net Income 2015: -$78,5522015Revenue 2016: $120,786Expenses 2016: $139,778Net Income 2016: -$18,9922016Revenue 2017: $150,471Expenses 2017: $171,940Net Income 2017: -$21,4692017Revenue 2018: $206,526Expenses 2018: $218,222Net Income 2018: -$11,6962018Revenue 2019: $314,744Expenses 2019: $242,547Net Income 2019: $72,1972019Revenue 2020: $122,573Expenses 2020: $169,247Net Income 2020: -$46,6742020Revenue 2021: $124,715Expenses 2021: $152,858Net Income 2021: -$28,1432021Revenue 2022: $242,911Expenses 2022: $220,355Net Income 2022: $22,5562022Revenue 2023: $222,821Expenses 2023: $185,386Net Income 2023: $37,4352023Revenue 2024: $219,908Expenses 2024: $187,571Net Income 2024: $32,3372024

Highlighted filing

2024

Revenue$219,908
Expenses$187,571
Net Income$32,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.2
Gross Receipts
$219,908
Mission and Program Overview

Mission

To provide services to improve and professionalize sixteen County sheriffs' Offices in the State of Maine.

To provide services to improve and professionalize sixteen County Sheriffs Offices in the State of Maine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$390,607$422,944▲ $32,337
Investments in Publicly Traded Securities$369,977$399,837▲ $29,860
Cash and Non-Interest-Bearing Accounts$17,209$19,686▲ $2,477
Land, Buildings, and Equipment, Net$3,421$3,421→ $0
Total Assets$390,607$422,944▲ $32,337
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$390,607$422,944▲ $32,337
Total Liabilities and Net Assets / Fund Balance$390,607$422,944▲ $32,337

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,421$1,175-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sheriff Dale P LancasterPast President
Sheriff Scott NicholsPresident
Sheriff Kevin R JoycePresident at Large
Sheriff Scott A Kane2nd Vice President
Sheriff Chris WainrightBoard Director
Sheriff Eric SamsonBoard Director
Sheriff Jason TrundyBoard Director
Sheriff Joel MerryBoard Director
Sheriff Ken MasonBoard Director
Sheriff Pat PolkyBoard Director
Sheriff Peter JohnsonBoard Director
Sheriff Robert YoungBoard Director
Sheriff Todd BrackettBoard Director
Sheriff William KingBoard Director
Mary-Anne LaMarreExecutive Director
Sheriff Barry CurtisSecretary
Sheriff Troy MortonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,430
Program Service Revenue
$147,272
Investment Income
$57,206
Other Revenue
$0
Change in Net Assets
$32,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,368
Other Expenses$58,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,012--$70,012
Other Salaries and Wages$49,415--$49,415
Payroll Taxes$9,941--$9,941
Travel$6,836--$6,836
Conferences and Meetings$6,715--$6,715
All Other Expenses$5,420--$5,420
Insurance$5,099--$5,099
Fees for Service Investment Mgmnt Fees$2,257--$2,257
Fees for Services Accounting$2,000--$2,000
Fees for Services Legal$1,781--$1,781
Office Expenses$1,279--$1,279
Other Expenses$310--$310
Advertising$189--$189
Interest$112--$112
Total Functional Expenses$187,571$0$0$187,571
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Volunteers of AmericaBrunswick, ME--$15,000
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
In-house lobbying only
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Management duties delegation Part VI line 3

Per the Executive Director and Board

Members or stockholder classes and rights Part VI line 6

Members

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the executive board.

Governing documents etc available to public Part VI line 19

Documents are available upon request during business hours at office in Oakland.

Filing and Contact Details

Filer

Filer Name
Maine Sheriffs Association
EIN
01-0463255
In Care Of
% Mary-Anne LaMarre
Phone
2073145215
Address
17 Yeaton St, Waterville, ME 04901

Signing Officer

Name
Mary-anne Lamarre
Title
Executive Director
Phone
2073145215
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheriff Scott Nichols
Formed
1976
Legal Domicile
Me
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
J Peter Gilbert CPA
Address
138 Silver Street, Waterville, ME 04901
Preparer
J Peter Gilbert
Phone
2073566025
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Payroll Processing Fees - $4,376 Dues and Subscriptions 99 Web Hosting & Zoom 827 Awards / Plaques 118

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IRS990/Form990PartVIISectionAGrp/PersonNm0Sheriff Kevin R Joyce
IRS990/Form990PartVIISectionAGrp/PersonNm1Sheriff Ken Mason
IRS990/Form990PartVIISectionAGrp/PersonNm2Sheriff Peter Johnson
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IRS990/Form990PartVIISectionAGrp/PersonNm9Sheriff Dale P Lancaster
IRS990/Form990PartVIISectionAGrp/PersonNm10Sheriff Scott Nichols
IRS990/Form990PartVIISectionAGrp/PersonNm11Sheriff William King
IRS990/Form990PartVIISectionAGrp/PersonNm12Sheriff Todd Brackett
IRS990/Form990PartVIISectionAGrp/PersonNm13Sheriff Barry Curtis
IRS990/Form990PartVIISectionAGrp/PersonNm14Sheriff Troy Morton
IRS990/Form990PartVIISectionAGrp/PersonNm15Sheriff Joel Merry
IRS990/Form990PartVIISectionAGrp/PersonNm16Mary-Anne LaMarre
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt32nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Past President
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Executive Director
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide services to improve and professionalize sixteen County Sheriffs Offices in the State of Maine.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0390607
IRS990/NetAssetsOrFundBalancesEOYAmt0422944
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt050870
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt050870
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt01279
IRS990/OfficeExpensesGrp/TotalAmt01279
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Printer & Spy Cam
IRS990/OtherExpensesGrp/Desc1Donations
IRS990/OtherExpensesGrp/Desc2Software
IRS990/OtherExpensesGrp/Desc3Registration Fees
IRS990/OtherExpensesGrp/ProgramServicesAmt01609
IRS990/OtherExpensesGrp/ProgramServicesAmt119750
IRS990/OtherExpensesGrp/ProgramServicesAmt24846
IRS990/OtherExpensesGrp/ProgramServicesAmt3310
IRS990/OtherExpensesGrp/TotalAmt01609
IRS990/OtherExpensesGrp/TotalAmt119750
IRS990/OtherExpensesGrp/TotalAmt24846
IRS990/OtherExpensesGrp/TotalAmt3310
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt049415
IRS990/OtherSalariesAndWagesGrp/TotalAmt049415
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09941
IRS990/PayrollTaxesGrp/TotalAmt09941
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Sheriff Scott Nichols
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/Desc0Conference
IRS990/ProgramServiceRevenueGrp/Desc1Liquor Inspections
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065371
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt181901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065371
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt181901
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012506
IRS990/PYInvestmentIncomeAmt026999
IRS990/PYOtherExpensesAmt053407
IRS990/PYProgramServiceRevenueAmt0183316
IRS990/PYRevenuesLessExpensesAmt037435
IRS990/PYSalariesCompEmpBnftPaidAmt0131979
IRS990/PYTotalExpensesAmt0185386
IRS990/PYTotalRevenueAmt0222821
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt032337
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0390607
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0422944
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03421
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01175
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt04596
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03421
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VOLUNTEERS OF AMERICA
IRS990ScheduleI/RecipientTable/RecipientEIN0581818450
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt014 MAINE ST SUITE 100
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Brunswick
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ME
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd004011
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Per the Executive Director and Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the executive board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request during business hours at office in Oakland.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll Processing Fees - $4,376 Dues and Subscriptions 99 Web Hosting & Zoom 827 Awards / Plaques 118
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ME
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0390607
IRS990/TotalAssetsEOYAmt0422944
IRS990/TotalAssetsGrp/BOYAmt0390607
IRS990/TotalAssetsGrp/EOYAmt0422944
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015430
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187571
IRS990/TotalFunctionalExpensesGrp/TotalAmt0187571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0390607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0422944
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0187571
IRS990/TotalProgramServiceRevenueAmt0147272
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0204478
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0219908
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0390607
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0422944
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt06836
IRS990/TravelGrp/TotalAmt06836
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.00$4.23$2.20$1.88$0.32
2023Detailed filing. Detailed filing data is available for this year.$3.91$0.00$3.91$2.23$1.85$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$2.43$2.20$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.05$3.88$1.25$1.53$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.00$3.86$1.23$1.69$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.00$3.73$3.15$2.43$0.72
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.09$2.56$2.07$2.18$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.00$2.73$1.50$1.72$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$1.21$1.40$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$1.26$2.05$0.79
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$1.28$1.71$0.43
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$3.65$4.14$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.94$6.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.00$2.68$5.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$2.85
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)6 • <$500k nonprofits