Civic Intelligence

Changing Tide Foundation Co Lynn Lamontagne

990EZ • Fiscal year 2024 • EIN 01-0500788

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 29, 2025

P O Box 279Long Island, ME 04050-0279

(207) 400-6676

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

17th percentile

-24%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-4.3%

Faster asset growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-35%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$364,206

Down $16,246 (-4.3%) from 2023

Net Assets

Down

$364,206

Down $16,246 (-4.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$67,195

Down $36,701 (-35%) from 2023

Expenses

Up

$83,441

Up $60,429 (+263%) from 2023

Net Income

Down

-$16,246

Down $97,130 (-120%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $105,634Liabilities 2011: $02011Assets 2012: $155,424Liabilities 2012: $02012Assets 2013: $176,066Liabilities 2013: $02013Assets 2014: $166,999Liabilities 2014: $02014Assets 2015: $158,497Liabilities 2015: $02015Assets 2016: $184,418Liabilities 2016: $02016Assets 2017: $208,969Liabilities 2017: $02017Assets 2018: $235,734Liabilities 2018: $02018Assets 2019: $251,912Liabilities 2019: $0Net Assets 2019: $251,9122019Assets 2021: $289,959Liabilities 2021: $0Net Assets 2021: $289,9592021Assets 2023: $380,452Liabilities 2023: $0Net Assets 2023: $380,4522023Assets 2024: $364,206Liabilities 2024: $0Net Assets 2024: $364,2062024Assets 2025: $396,220Net Assets 2025: $396,2202025

Highlighted filing

2024

Assets$364,206
Liabilities$0
Net Assets$364,206

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $103,143Expenses 2011: $50,397Net Income 2011: $52,7462011Revenue 2012: $192,593Expenses 2012: $142,803Net Income 2012: $49,7902012Revenue 2013: $107,410Expenses 2013: $106,654Net Income 2013: $7562013Revenue 2014: $69,929Expenses 2014: $78,996Net Income 2014: -$9,0672014Revenue 2015: $90,329Expenses 2015: $98,831Net Income 2015: -$8,5022015Revenue 2016: $67,863Expenses 2016: $41,942Net Income 2016: $25,9212016Revenue 2017: $60,676Expenses 2017: $36,125Net Income 2017: $24,5512017Revenue 2018: $68,697Expenses 2018: $41,932Net Income 2018: $26,7652018Revenue 2019: $53,222Expenses 2019: $37,044Net Income 2019: $16,1782019Revenue 2021: $56,026Expenses 2021: $24,684Net Income 2021: $31,3422021Revenue 2023: $103,896Expenses 2023: $23,012Net Income 2023: $80,8842023Revenue 2024: $67,195Expenses 2024: $83,441Net Income 2024: -$16,2462024Revenue 2025: $76,232Expenses 2025: $44,218Net Income 2025: $32,0142025

Highlighted filing

2024

Revenue$67,195
Expenses$83,441
Net Income-$16,246
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$67,195
Mission and Program Overview

Mission

SOCIAL SERVICES

Program Services

DescriptionGrantsExpenses
TO PROVIDE SOCIAL SERVICES TO A GEOGRAPHICALLY ISOLATED ISLAND COMMUNITY.$81,545$82,004
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LYNN LAMONTAGNEPresidentPT$0--
PETER LAMONTAGNEVice President-$0--
FLORENCE GRIFFINDirector-$0--
MOIRA JOHNSONDirector-$0--
DORIS WOODDirector-$0--
Filing and Contact Details

Filer

Filer Name
Changing Tide Foundation
EIN
01-0500788
Phone
2074006676
Address
P O BOX 279, LONG ISLAND, ME 04050-0279

Signing Officer

Name
Lynn Lamontagne
Title
President
Phone
2074006676
Signed
2025-04-29
Discuss with paid preparer
Yes

Preparer

Firm
Wipfli Llp
Address
30 LONG CREEK DRIVE, SOUTH PORTLAND, ME 04106-2437
Preparer
Christina Nason CPA
Phone
2077745701
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 39.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: medical & utilities. Grantee name: individuals. Amount given: 27,812.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: community support. Grantee name: wellness center. Grantee address: 7 gorham rd long island, me 04050. Amount given: 2,000.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: community support. Grantee name: individuals. Amount given: 51,733. Total included on form 990-ez, line 10: 81,545.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: office expenses. Amount: 33. Description: website. Amount: 289. Description: bank fees. Amount: 53. Total to form 990-ez, line 16: 375.

Raw XML Appendix167 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LYNN LAMONTAGNE
IRS990EZ/BooksInCareOfDetail/PhoneNum02074006676
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 279
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LONG ISLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0040500279
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0380452
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0364206
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt067156
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-16246
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01437
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0380452
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0364206
IRS990EZ/GrantsAndSimilarAmountsPaidAmt081545
IRS990EZ/GrossReceiptsAmt067195
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt039
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0380452
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0364206
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0380452
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0364206
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYNN LAMONTAGNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PETER LAMONTAGNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FLORENCE GRIFFIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MOIRA JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DORIS WOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0375
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0SOCIAL SERVICES
IRS990EZ/PrintingPublicationsPostageAmt084
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SOCIAL SERVICES TO A GEOGRAPHICALLY ISOLATED ISLAND COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt081545
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt082004
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt083441
IRS990EZ/TotalProgramServiceExpensesAmt082004
IRS990EZ/TotalRevenueAmt067195
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0CHANGINGTIDEMAINE.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt067156
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0103868
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt023844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056026
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt046000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0296894
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt072
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70300
IRS990ScheduleA/PublicSupportPY170Pct00.65120
IRS990ScheduleA/PublicSupportTotal170Amt0208772
IRS990ScheduleA/SubstantialContributorsTotAmt088122
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt067156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0103868
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt023844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056026
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt046000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0296894
IRS990ScheduleA/TotalSupportAmt0296966
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 39.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: MEDICAL & UTILITIES. GRANTEE NAME: INDIVIDUALS. AMOUNT GIVEN: 27,812.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: COMMUNITY SUPPORT. GRANTEE NAME: WELLNESS CENTER. GRANTEE ADDRESS: 7 GORHAM RD LONG ISLAND, ME 04050. AMOUNT GIVEN: 2,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITY CLASSIFICATION: COMMUNITY SUPPORT. GRANTEE NAME: INDIVIDUALS. AMOUNT GIVEN: 51,733. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 81,545.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: OFFICE EXPENSES. AMOUNT: 33. DESCRIPTION: WEBSITE. AMOUNT: 289. DESCRIPTION: BANK FEES. AMOUNT: 53. TOTAL TO FORM 990-EZ, LINE 16: 375.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN LAMONTAGNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02074006676
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANGING TIDE FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O LYNN LAMONTAGNE
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0010500788
ReturnHeader/Filer/PhoneNum02074006676
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 279
ReturnHeader/Filer/USAddress/CityNm0LONG ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0040500279
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 LONG CREEK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0041062437
ReturnHeader/PreparerPersonGrp/PhoneNum02077745701
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINA NASON CPA
ReturnHeader/ReturnTs02025-04-30T13:21:53-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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