Civic Intelligence

Maine Restaurant Association

990 • Fiscal year 2017 • EIN 01-0514370

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

45 Melville StreetAugusta, ME 04330

(207) 623-2178

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.21x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

70th percentile

10%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$111,234

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

88th percentile

31%

Faster asset growth than 88% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

8.5%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$486,759

Up $115,432 (+31%) from 2016

Net Assets

Up

$371,793

Up $61,048 (+20%) from 2016

Liabilities

Up

$114,966

Up $54,384 (+90%) from 2016

Revenue

Up

$552,482

Up $43,237 (+8.5%) from 2016

Expenses

Up

$496,713

Up $42,499 (+9.4%) from 2016

Net Income

Up

$55,769

Up $738 (+1.3%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $211,992Liabilities 2011: $48,183Net Assets 2011: $163,8092011Assets 2012: $291,300Liabilities 2012: $68,184Net Assets 2012: $223,1162012Assets 2013: $277,424Liabilities 2013: $67,288Net Assets 2013: $210,1362013Assets 2014: $282,017Liabilities 2014: $58,263Net Assets 2014: $223,7542014Assets 2015: $312,759Liabilities 2015: $57,045Net Assets 2015: $255,7142015Assets 2016: $371,327Liabilities 2016: $60,582Net Assets 2016: $310,7452016Assets 2017: $486,759Liabilities 2017: $114,966Net Assets 2017: $371,7932017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2017

Assets$486,759
Liabilities$114,966
Net Assets$371,793

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $459,638Expenses 2011: $441,010Net Income 2011: $18,6282011Expenses 2012: $552,3972012Revenue 2013: $555,810Expenses 2013: $568,790Net Income 2013: -$12,9802013Revenue 2014: $528,665Expenses 2014: $515,047Net Income 2014: $13,6182014Revenue 2015: $511,316Expenses 2015: $479,356Net Income 2015: $31,9602015Revenue 2016: $509,245Expenses 2016: $454,214Net Income 2016: $55,0312016Revenue 2017: $552,482Expenses 2017: $496,713Net Income 2017: $55,7692017Revenue 2018: $550,225Expenses 2018: $529,991Net Income 2018: $20,2342018

Highlighted filing

2017

Revenue$552,482
Expenses$496,713
Net Income$55,769
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$567,765
Mission and Program Overview

Mission

Educational trade group of restaurants providing educational and networking opportunities

The Association's mission is to improve, promote and educate the restaurant industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$348,932$396,184▲ $47,252
Accounts Receivable$73,770$55,225▼ $18,545
Land, Buildings, and Equipment, Net$40,382$34,214▼ $6,168
Prepaid Expenses and Deferred Charges$5,909$1,136▼ $4,773
Total Assets$468,993$486,759▲ $17,766
Liabilities
Deferred Revenue$114,366$95,603▼ $18,763
Other Liabilities$26,933$16,933▼ $10,000
Accounts Payable and Accrued Expenses$6,537$2,430▼ $4,107
Total Liabilities$147,836$114,966▼ $32,870
Net Assets / Fund Balance
Unrestricted Net Assets$321,157$371,793▲ $50,636
Total Net Assets Fund Balance$321,157$371,793▲ $50,636
Total Liabilities and Net Assets / Fund Balance$468,993$486,759▲ $17,766

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$34,214$6,168$40,382
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Steven HewinsPresident & CEOPT$111,234$111,234

Board Members and Trustees

NameTitle
Michelle CorryChair
Adam NappiChairman
Chris TyllChairman
Daryl TudiscoChairman
David TurinChairman
Garry DominguezChairman
Gary PotvinChairman
Greg PiperChairman
Jane BrettChairman
Judy ForsleyChairman
Lee SperonisChairman
Patrick QuiggChairman
Rick RobertsonChairman
Stacey GuerinChairman
Todd MaurerChairman
Tom RadomskiChairman
Tina GordonPast Chair
Jim Largess1st Vice Chair
Michael CarneyNRA Director
Steve DiMilloSecretary
John KyleSenior Advisor
Bruce Woodard JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$281,314
Program Service Revenue
$265,216
Investment Income
$427
Other Revenue
$5,525
All Other Contributions
$51,645
Change in Net Assets
$55,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$211,524
Office Expenses---$46,130
Other Expenses---$22,863
All Other Expenses---$15,980
Information Technology---$15,935
Occupancy---$12,218
Fees for Services Other---$10,394
Travel---$8,134
Conferences and Meetings---$7,975
Insurance---$3,943
Fees for Services Legal---$1,238
Depreciation Depletion---$1,035
Fees for Services Accounting---$500
Total Functional Expenses$0$0$0$496,713
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,808
Fundraising Direct Expenses$15,283
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf tournament$39,808$20,808-$20,808
Total Events$39,808$20,808$15,283$5,525
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred compensation$16,933
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 B, line 11B

The 990 is reviewed by the President & CEO and is made available for Board member review prior to filing the 990.

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

The President/CEO and the Board periodically review compliance with the policy.

Form 990, Part VI, Section B, line 15

The President/CEO's compensation is determined by the Board members. The President/CEO sets the compensation of all other employees.

Form 990, Part VI, Section C, line 19

The Organization has available upon request from the public all of its governing body documents, conflict of interest policy and financial statements. All statements and policies are provided to the Board of Directors.

Filing and Contact Details

Filer

Filer Name
Maine Restaurant Association
EIN
01-0514370
Phone
2076232178
Address
45 Melville Street, Augusta, ME 04330

Signing Officer

Name
Steven Hewins
Title
President & CEO
Phone
2076232178
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Hewins
Formed
1999
Legal Domicile
Me
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
0

Preparer

Firm
Gibson LeClair LLC
Address
150 Capitol Street Suite 3, Augusta, ME 04330
Preparer
Stephen L LeClair CPA
Phone
2076238401
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Correct accumulated depreciation -5,133.

Form 990, Part XII, Line 2C

The process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

Income Taxes - The Association is exempt from federal and state income taxes under Section 501(c)(6) of the Internal Revenue Code. The Association's federal Returns of Organization Exempt from Income Tax (Forms 990) for 2016, 2015, and 2014 are subject to examination by the IRS, generally for three years after they were filed. The Association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm21David Turin
IRS990/Form990PartVIISectionAGrp/PersonNm22Steven Hewins
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Senior Advisor
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6NRA Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt9Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt10Chairman
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt13Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chairman
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IRS990/Form990PartVIISectionAGrp/TitleTxt21Chairman
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt015935
IRS990/InsuranceGrp/TotalAmt03943
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0427
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0427
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06168
IRS990/LandBldgEquipBasisNetGrp/BOYAmt040382
IRS990/LandBldgEquipBasisNetGrp/EOYAmt034214
IRS990/LandBldgEquipCostOrOtherBssAmt040382
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0210669
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Educational trade group of restaurants providing educational and networking opportunities.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0321157
IRS990/NetAssetsOrFundBalancesEOYAmt0371793
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05525
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05525
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt012218
IRS990/OfficeExpensesGrp/TotalAmt046130
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-5133
IRS990/OtherExpensesGrp/Desc0Expo expenses
IRS990/OtherExpensesGrp/Desc1Awards banquet
IRS990/OtherExpensesGrp/Desc2Bad debt expenses
IRS990/OtherExpensesGrp/Desc3Education expenses
IRS990/OtherExpensesGrp/TotalAmt074256
IRS990/OtherExpensesGrp/TotalAmt136751
IRS990/OtherExpensesGrp/TotalAmt227837
IRS990/OtherExpensesGrp/TotalAmt322863
IRS990/OtherLiabilitiesGrp/BOYAmt026933
IRS990/OtherLiabilitiesGrp/EOYAmt016933
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05909
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01136
IRS990/PrincipalOfficerNm0Steven Hewins
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722511
IRS990/ProgramServiceRevenueGrp/BusinessCd1722511
IRS990/ProgramServiceRevenueGrp/BusinessCd2722511
IRS990/ProgramServiceRevenueGrp/BusinessCd3722511
IRS990/ProgramServiceRevenueGrp/BusinessCd4519130
IRS990/ProgramServiceRevenueGrp/Desc0Meeting & Trade Show
IRS990/ProgramServiceRevenueGrp/Desc1Member seminars
IRS990/ProgramServiceRevenueGrp/Desc2Other income
IRS990/ProgramServiceRevenueGrp/Desc3Awards Banquet
IRS990/ProgramServiceRevenueGrp/Desc4Website advertising
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0163315
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt161713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt221505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt317683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0163315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt161713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt01000
IRS990/ProgSrvcAccomActy2Grp/Desc0The Expo is the largest trade show in Maine serving the restaurant and lodging industries.
IRS990/ProgSrvcAccomActy3Grp/Desc0Lobbying activities - represent the industry in Augusta before the state legislature, as well as before various local governments.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0147362
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt043692
IRS990/PYOtherRevenueAmt021121
IRS990/PYProgramServiceRevenueAmt033292
IRS990/PYRevenuesLessExpensesAmt010412
IRS990/PYSalariesCompEmpBnftPaidAmt0147671
IRS990/PYTotalExpensesAmt0191363
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0201775
IRS990/ReconcilationRevenueExpnssAmt055769
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034214
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06168
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040382
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred compensation
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Taxes - The Association is exempt from federal and state income taxes under Section 501(c)(6) of the Internal Revenue Code. The Association's federal Returns of Organization Exempt from Income Tax (Forms 990) for 2016, 2015, and 2014 are subject to examination by the IRS, generally for three years after they were filed. The Association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034214
IRS990ScheduleD/TotalLiabilityAmt016933
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt019000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt019000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015283
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt015283
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt015283
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039808
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039808
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020808
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020808
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05525
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the President & CEO and is made available for Board member review prior to filing the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The President/CEO and the Board periodically review compliance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The President/CEO's compensation is determined by the Board members. The President/CEO sets the compensation of all other employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization has available upon request from the public all of its governing body documents, conflict of interest policy and financial statements. All statements and policies are provided to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Correct accumulated depreciation -5,133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process has not changed from prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01

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