Civic Intelligence

Maine Association of Professional

990EZ • Fiscal year 2018 • EIN 22-2492611

Jul 01, 2017 to Jun 30, 2018 • Filed on Jul 26, 2018

452 Roosevelt TrailWindham, ME 04062

(207) 892-2234

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$1,500

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

62nd percentile

8.2%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

1.0%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$243,826

Up $18,491 (+8.2%) from 2017

Net Assets

Up

$243,006

Up $22,444 (+10%) from 2017

Liabilities

Down

$820

Down $3,953 (-83%) from 2017

Revenue

Up

$123,057

Up $1,164 (+1.0%) from 2017

Expenses

Up

$105,383

Up $1,553 (+1.5%) from 2017

Net Income

Down

$17,674

Down $389 (-2.2%) from 2017

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: $137,329Net Assets 2011: $137,3292011Assets 2012: $155,437Liabilities 2012: $3,495Net Assets 2012: $151,9422012Assets 2013: $163,167Liabilities 2013: $7,145Net Assets 2013: $156,0222013Assets 2014: $176,239Liabilities 2014: $285Net Assets 2014: $175,9542014Assets 2015: $184,925Net Assets 2015: $184,9252015Assets 2016: $190,987Liabilities 2016: $4,646Net Assets 2016: $186,3412016Assets 2017: $225,335Liabilities 2017: $4,773Net Assets 2017: $220,5622017Assets 2018: $243,826Liabilities 2018: $820Net Assets 2018: $243,0062018Assets 2019: $263,575Liabilities 2019: $5,370Net Assets 2019: $258,2052019Assets 2020: $256,166Liabilities 2020: $0Net Assets 2020: $256,1662020Assets 2021: $335,540Liabilities 2021: $0Net Assets 2021: $335,5402021Assets 2022: $306,557Liabilities 2022: $0Net Assets 2022: $306,5572022Assets 2023: $314,339Liabilities 2023: $0Net Assets 2023: $314,3392023Assets 2024: $317,766Liabilities 2024: $0Net Assets 2024: $317,7662024Assets 2025: $332,725Liabilities 2025: $0Net Assets 2025: $332,7252025

Highlighted filing

2018

Assets$243,826
Liabilities$820
Net Assets$243,006

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $142,484Expenses 2011: $131,611Net Income 2011: $10,8732011Revenue 2012: $128,750Expenses 2012: $120,517Net Income 2012: $8,2332012Revenue 2013: $131,623Expenses 2013: $120,962Net Income 2013: $10,6612013Revenue 2014: $134,432Expenses 2014: $116,797Net Income 2014: $17,6352014Revenue 2015: $139,753Expenses 2015: $122,621Net Income 2015: $17,1322015Revenue 2016: $126,807Expenses 2016: $116,716Net Income 2016: $10,0912016Revenue 2017: $121,893Expenses 2017: $103,830Net Income 2017: $18,0632017Revenue 2018: $123,057Expenses 2018: $105,383Net Income 2018: $17,6742018Revenue 2019: $148,260Expenses 2019: $136,255Net Income 2019: $12,0052019Revenue 2020: $103,813Expenses 2020: $99,611Net Income 2020: $4,2022020Revenue 2021: $87,900Expenses 2021: $52,048Net Income 2021: $35,8522021Revenue 2022: $87,961Expenses 2022: $60,364Net Income 2022: $27,5972022Revenue 2023: $94,272Expenses 2023: $93,363Net Income 2023: $9092023Revenue 2024: $85,780Expenses 2024: $114,403Net Income 2024: -$28,6232024Revenue 2025: $92,965Expenses 2025: $106,585Net Income 2025: -$13,6202025

Highlighted filing

2018

Revenue$123,057
Expenses$105,383
Net Income$17,674
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jul 26, 2018
Return Version
2017v2.3
Gross Receipts
$123,057
Mission and Program Overview

Mission

To elevate and maintain among its members a high standard of proficiency and integrity; to promote and to protect the interest of public acocuntants by encouraging improvements in the laws affecting accountancy; to cultivate a spirit of professional cooperation among its members; to establish goodwill and understand between the general public and the public accounting profession throughout the state of maine.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PUT ON TAX SEMINARS TO EDUCATE BOTH MEMBERS AND NON-MEMBERS THROUGHOUT THE STATE WHERE HUNDREDS OF PEOPLE ATTENDED AND INCREASED THEIR KNOWLEDGE RELATED TO NEW AND EXISTING TAX LAW.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHARON L PERKINS CPASecretary-$1,500-$1,500
AARON PERKINS CPATreasurer-$1,500-$1,500
NANCY GERBER CPAPresident-$0--
JAMES SNOW CPAVice President-$0--
MARCUS E MCALLISTER EADirector-$0--
KEVIN BRUNELLE CPADirector-$0--
RICHARD GOSS EADirector-$0--
GREGORY ALLEN CPADirector-$0--
AMY LACAVERA EADirector-$0--
CORNELIA VIEK CPADirector-$0--
Filing and Contact Details

Filer

Filer Name
Maine Association of
EIN
22-2492611
Phone
2078922234
Address
452 ROOSEVELT TRAIL, WINDHAM, ME 04062

Signing Officer

Name
Aaron Perkins CPA
Title
Treasurer
Phone
2078922234
Signed
2018-07-26
Discuss with paid preparer
Yes

Preparer

Firm
Ouellette & Associates Pa
Address
1111 LISBON STREET, LEWISTON, ME 04240
Preparer
Gary W Soucy
Phone
2077860328
Supplemental Narrative

Additional Explanations

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

Description: interest and dividends. Amount: 7,268.

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

Description: annual conference. Amount: 12,419. Description: gear up tax seminar - sept. Amount: 7,273. Description: gear up tax seminar - dec. Amount: 65,972. Description: monthly meeting expense. Amount: 791. Description: board meetings. Amount: 168. Description: legislative updates and lobbying. Amount: 4,026. Description: scholarships. Amount: 6,000. Description: bank charges. Amount: 30. Description: office expense and supplies. Amount: 837. Description: web site. Amount: 136. Description: secretary expense. Amount: 26. Description: license/irs. Amount: 600. Description: membership/public relations. Amount: 805. Description: donations. Amount: 50. Total to form 990-ez, line 16: 99,133.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: unrealized gain. Amount: 4,770.

Form 990-ez, Part II, Line 24 - Other Assets

Description: prepaid expenses. Beg. Of year amount: 2,700. End of year amount: 4,175. Description: investments. Beg. Of year amount: 144,921. End of year amount: 156,959. Description: accounts receivable. Beg. Of year amount: 0. End of year amount: 100.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable. Beg. Of year amount: 4,773. End of year amount: 820.

Raw XML Appendix166 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NANCY GERBER CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES SNOW CPA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARCUS E MCALLISTER EA
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO ELEVATE AND MAINTAIN AMONG ITS MEMBERS A HIGH STANDARD OF PROFICIENCY AND INTEGRITY; TO PROMOTE AND TO PROTECT THE INTEREST OF PUBLIC ACOCUNTANTS BY ENCOURAGING IMPROVEMENTS IN THE LAWS AFFECTING ACCOUNTANCY; TO CULTIVATE A SPIRIT OF PROFESSIONAL COOPERATION AMONG ITS MEMBERS; TO ESTABLISH GOODWILL AND UNDERSTAND BETWEEN THE GENERAL PUBLIC AND THE PUBLIC ACCOUNTING PROFESSION THROUGHOUT THE STATE OF MAINE.
IRS990EZ/ProgramServiceRevenueAmt0106004
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PUT ON TAX SEMINARS TO EDUCATE BOTH MEMBERS AND NON-MEMBERS THROUGHOUT THE STATE WHERE HUNDREDS OF PEOPLE ATTENDED AND INCREASED THEIR KNOWLEDGE RELATED TO NEW AND EXISTING TAX LAW.
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OURMAPA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST AND DIVIDENDS. AMOUNT: 7,268.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ANNUAL CONFERENCE. AMOUNT: 12,419. DESCRIPTION: GEAR UP TAX SEMINAR - SEPT. AMOUNT: 7,273. DESCRIPTION: GEAR UP TAX SEMINAR - DEC. AMOUNT: 65,972. DESCRIPTION: MONTHLY MEETING EXPENSE. AMOUNT: 791. DESCRIPTION: BOARD MEETINGS. AMOUNT: 168. DESCRIPTION: LEGISLATIVE UPDATES AND LOBBYING. AMOUNT: 4,026. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 6,000. DESCRIPTION: BANK CHARGES. AMOUNT: 30. DESCRIPTION: OFFICE EXPENSE AND SUPPLIES. AMOUNT: 837. DESCRIPTION: WEB SITE. AMOUNT: 136. DESCRIPTION: SECRETARY EXPENSE. AMOUNT: 26. DESCRIPTION: LICENSE/IRS. AMOUNT: 600. DESCRIPTION: MEMBERSHIP/PUBLIC RELATIONS. AMOUNT: 805. DESCRIPTION: DONATIONS. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 16: 99,133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED GAIN. AMOUNT: 4,770.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 2,700. END OF YEAR AMOUNT: 4,175. DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 144,921. END OF YEAR AMOUNT: 156,959. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 4,773. END OF YEAR AMOUNT: 820.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON PERKINS CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02078922234
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAINE ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROFESSIONAL ACCOUNTANTS
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0222492611
ReturnHeader/Filer/PhoneNum02078922234
ReturnHeader/Filer/USAddress/AddressLine1Txt0452 ROOSEVELT TRAIL
ReturnHeader/Filer/USAddress/CityNm0WINDHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004062
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId032BD575272EA731415C643E284197BD4F77D20E2
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.75.105.150
ReturnHeader/FilingSecurityInformation/IPDt02018-07-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:24:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010448675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OUELLETTE & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 LISBON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWISTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077860328
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY W SOUCY
ReturnHeader/ReturnTs02018-08-07T09:08:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$0.93$1.07$0.14
2024Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$0.86$1.14$0.29
2023Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$0.94$0.93$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$0.88$0.60$0.28
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$0.88$0.52$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$1.04$1.00$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.64$0.05$2.58$1.48$1.36$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.01$2.43$1.23$1.05$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.05$2.21$1.22$1.04$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.05$1.86$1.27$1.17$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.85$1.85$1.40$1.23$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.34$1.17$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.07$1.56$1.32$1.21$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.03$1.52$1.29$1.21$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$1.37$1.42$1.32$0.11