Civic Intelligence

Families Matter Inc.

990 • Fiscal year 2014 • EIN 22-3409412

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 05, 2014

PO Box 40404347

(207) 622-5446

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$41,283

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$1,774,647

Down $24,407 (-1.4%) from 2013

Net Assets

Up

$1,774,647

Up $296,161 (+20%) from 2013

Liabilities

Down

$0

Down $320,568 (-100%) from 2013

Revenue

$2,022,938

No earlier filing loaded for comparison.

Expenses

Up

$1,726,777

Up $208,389 (+14%) from 2013

Net Income

$296,161

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $863,134Liabilities 2011: $0Net Assets 2011: $863,1342011Assets 2012: $1,257,142Liabilities 2012: $4,950Net Assets 2012: $1,252,1922012Assets 2013: $1,799,054Liabilities 2013: $320,568Net Assets 2013: $1,478,4862013Assets 2014: $1,774,647Liabilities 2014: $0Net Assets 2014: $1,774,6472014Assets 2015: $2,036,953Liabilities 2015: $135Net Assets 2015: $2,036,8182015Assets 2016: $2,171,307Liabilities 2016: $9,892Net Assets 2016: $2,161,4152016Assets 2017: $2,324,315Liabilities 2017: $7,093Net Assets 2017: $2,317,2222017Assets 2018: $2,670,360Liabilities 2018: $0Net Assets 2018: $2,670,3602018Assets 2019: $3,446,954Liabilities 2019: $179Net Assets 2019: $3,446,7752019Assets 2020: $3,757,051Liabilities 2020: $220,494Net Assets 2020: $3,536,5572020Assets 2021: $3,796,393Liabilities 2021: $1,361Net Assets 2021: $3,795,0322021Assets 2022: $4,315,477Liabilities 2022: $0Net Assets 2022: $4,315,4772022Assets 2023: $4,649,838Liabilities 2023: $0Net Assets 2023: $4,649,8382023Assets 2024: $4,918,591Liabilities 2024: $0Net Assets 2024: $4,918,5912024

Highlighted filing

2014

Assets$1,774,647
Liabilities$0
Net Assets$1,774,647

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2011: $1,375,487Expenses 2011: $1,066,562Net Income 2011: $308,9252011Expenses 2012: $1,222,5792012Expenses 2013: $1,518,3882013Revenue 2014: $2,022,938Expenses 2014: $1,726,777Net Income 2014: $296,1612014Revenue 2015: $1,975,287Expenses 2015: $1,707,622Net Income 2015: $267,6652015Revenue 2016: $1,938,535Expenses 2016: $1,816,876Net Income 2016: $121,6592016Revenue 2017: $1,739,718Expenses 2017: $1,582,379Net Income 2017: $157,3392017Revenue 2018: $2,019,733Expenses 2018: $1,666,823Net Income 2018: $352,9102018Revenue 2019: $2,577,834Expenses 2019: $1,801,419Net Income 2019: $776,4152019Revenue 2020: $1,978,342Expenses 2020: $1,888,560Net Income 2020: $89,7822020Revenue 2021: $2,092,383Expenses 2021: $1,833,908Net Income 2021: $258,4752021Revenue 2022: $2,899,415Expenses 2022: $2,378,970Net Income 2022: $520,4452022Revenue 2023: $2,807,482Expenses 2023: $2,473,121Net Income 2023: $334,3612023Revenue 2024: $2,884,369Expenses 2024: $2,615,616Net Income 2024: $268,7532024

Highlighted filing

2014

Revenue$2,022,938
Expenses$1,726,777
Net Income$296,161
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 5, 2014
Return Version
2013v3.1
Gross Receipts
$2,049,365
Mission and Program Overview

Mission

Day rehabilitation services for the mentally disabled and support for their parents.

Day rehabilitation services for the mentally retarded and support for their parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$766,661$811,619▲ $44,958
Land, Buildings, and Equipment, Net$770,623$754,163▼ $16,460
Cash and Non-Interest-Bearing Accounts$219,732$180,592▼ $39,140
Investments in Publicly Traded Securities$23,840$23,840→ $0
Other Notes and Loans Receivable, Net$15,307--
Intangible Assets$1,691--
Total Assets$1,799,054$1,774,647▼ $24,407
Other Assets Total$1,200$4,433▲ $3,233
Liabilities
Mortgage Notes Payable Secured by Investment Property$317,218--
Other Liabilities$3,350--
Total Liabilities$320,568$0▼ $320,568
Net Assets / Fund Balance
Unrestricted Net Assets$1,478,486$1,774,647▲ $296,161
Total Net Assets Fund Balance$1,478,486$1,774,647▲ $296,161
Total Liabilities and Net Assets / Fund Balance$1,799,054$1,774,647▼ $24,407

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$556,204$57,986$614,190
Equipment$107,959$181,163$289,122
Land$90,000-$90,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathrine McnaughtonVice PresideFT$41,283$41,283
Edward L McnaughtonExec Dir/CEOPT$40,070$40,070
Larry GrayTreasurerPT$21,557$21,557
John McnaughtonPresidentPT$17,053$17,053
Sherry PotterSecretaryFT$10,286$10,286

Board Members and Trustees

NameTitle
Ferlene ConleyDirector
Johann BrownDirector
Paul FecteauDirector
Pauline BoyntonDirector
Shirley GrayDirector
Tina CanwellDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$17,755
Program Service Revenue
$1,994,600
Investment Income
$4,654
Other Revenue
$5,929
All Other Contributions
$17,755
Change in Net Assets
$296,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,091,812
Other Expenses$634,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$825,309--$825,309
Current Officers, Directors, Trustees, and Key Employees$130,249--$130,249
Occupancy$121,324--$121,324
Payroll Taxes$81,885--$81,885
Office Expenses$58,010--$58,010
Depreciation Depletion$57,314--$57,314
Other Employee Benefits$54,369--$54,369
Insurance$43,577--$43,577
All Other Expenses$27,462--$27,462
Fees for Services Accounting$15,797--$15,797
Other Expenses$13,502--$13,502
Fees for Services Legal$7,860--$7,860
Interest$7,698--$7,698
Information Technology$3,861--$3,861
Total Functional Expenses$1,726,777$0$0$1,726,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,496
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 2

John mcnaughton edward mcnaughton president exec. Dir. Father/son john mcnaughton kathrine mcnaughton president v. President mother/son edward mcnaughton kathrine mcnaughton exec dir. V. President husband/wife

Form 990, Page 6, Part VI, Line 11B

The executive director, the treasurer, and the bookkeeper review the tax return before it is filed.

Form 990, Page 6, Part VI, Line 19

If someone requests a copy of the tax return or any other public document, it is provided to them.

Filing and Contact Details

Filer

EIN
22-3409412
Phone
2076225446

Signing Officer

Name
Edward L Mcnaughton
Title
Executive Director
Phone
2076225446
Signed
2014-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward L Mcnaughton
Formed
1996
Legal Domicile
Me
Voting Board Members
11
Independent Board Members
11
Employees
56

Preparer

Preparer
Gary W Soucy
Phone
2077832839
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,291

Form 990, Part XI, Line 9

Correct book/tax depreciation difference 1,291

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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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319356
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4-11091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01798614
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IRS990/PYContributionsGrantsAmt017488
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IRS990/PYInvestmentIncomeAmt02553
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IRS990/ReconcilationRevenueExpnssAmt0296161
IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt03433
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0766661
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0811619
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0FUNDRAISING & MISCELLANEOUS INCOME 2,805
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt017755
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt018009
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt078855
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0147
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04820
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05850
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015148
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01997096
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02805
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02805
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt078855
IRS990ScheduleA/TotalSupportAmt0102864
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt057986
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0614190
IRS990ScheduleD/EquipmentGrp/BookValueAmt0107959
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0181163
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289122
IRS990ScheduleD/LandGrp/BookValueAmt090000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0754163
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN MCNAUGHTON EDWARD MCNAUGHTON PRESIDENT EXEC. DIR. FATHER/SON JOHN MCNAUGHTON KATHRINE MCNAUGHTON PRESIDENT V. PRESIDENT MOTHER/SON EDWARD MCNAUGHTON KATHRINE MCNAUGHTON EXEC DIR. V. PRESIDENT HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR, THE TREASURER, AND THE BOOKKEEPER REVIEW THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF SOMEONE REQUESTS A COPY OF THE TAX RETURN OR ANY OTHER PUBLIC DOCUMENT, IT IS PROVIDED TO THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 1,291
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CORRECT BOOK/TAX DEPRECIATION DIFFERENCE 1,291
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01478486
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01774647
IRS990/TotalProgramServiceExpensesAmt01726777
IRS990/TotalProgramServiceRevenueAmt01994600
IRS990/TotalReportableCompFromOrgAmt0130249
IRS990/TotalRevenueGrp/ExclusionAmt0147
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01999107
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02022938
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03433
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01478486
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01774647
IRS990/UponRequestInd0X
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IRS990/USAddress/City0HALLOWELL
IRS990/USAddress/State0ME

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.92$0.00$4.92$2.88$2.62$0.27
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$2.81$2.47$0.33
2022Detailed filing. Detailed filing data is available for this year.$4.32$0.00$4.32$2.90$2.38$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$2.09$1.83$0.26
2020Detailed filing. Detailed filing data is available for this year.$3.76$0.22$3.54$1.98$1.89$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$2.58$1.80$0.78
2018Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$2.02$1.67$0.35
2017Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.32$1.74$1.58$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$1.94$1.82$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$1.98$1.71$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$2.02$1.73$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.32$1.48$1.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.25$1.22
2011Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$1.38$1.07$0.31