Civic Intelligence

Maine Snowmobile Association Inc

EIN 23-7062565 • 501(c)6 • Augusta, ME

Profile

To educate its members and the general public in the principals of safety in the use of snowmobiles

PO Box 80Augusta, ME 04332

mainesnowmobileassociation.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.01x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

70th percentile

11%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$471,761

Up $53,128 (+13%) from 2023

Liabilities

Up

$4,189

Up $4,189 from 2023

Net Assets

Up

$467,572

Up $48,939 (+12%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin70th percentile

Revenue

Up

$431,584

Up $42,110 (+11%) from 2023

Expenses

Up

$382,645

Up $59,510 (+18%) from 2023

Net Income

Down

$48,939

Down $17,400 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2013: $63,225Liabilities 2013: $20,500Net Assets 2013: $42,7252013Assets 2014: $61,349Liabilities 2014: $24,000Net Assets 2014: $37,3492014Assets 2015: $69,486Liabilities 2015: $20,000Net Assets 2015: $49,4862015Assets 2016: $63,207Liabilities 2016: $23,000Net Assets 2016: $40,2072016Assets 2017: $64,835Liabilities 2017: $27,000Net Assets 2017: $37,8352017Assets 2018: $62,549Liabilities 2018: $14,000Net Assets 2018: $48,5492018Assets 2019: $60,110Liabilities 2019: $13,963Net Assets 2019: $46,1472019Assets 2020: $67,286Liabilities 2020: $13,000Net Assets 2020: $54,2862020Assets 2021: $223,663Liabilities 2021: $90Net Assets 2021: $223,5732021Assets 2022: $352,355Liabilities 2022: $61Net Assets 2022: $352,2942022Assets 2023: $418,633Liabilities 2023: $0Net Assets 2023: $418,6332023Assets 2024: $471,761Liabilities 2024: $4,189Net Assets 2024: $467,5722024

Highlighted filing

2024

Assets$471,761
Liabilities$4,189
Net Assets$467,572
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2013: $345,4502013Revenue 2014: $318,349Expenses 2014: $323,725Net Income 2014: -$5,3762014Revenue 2015: $337,638Expenses 2015: $325,501Net Income 2015: $12,1372015Revenue 2016: $321,993Expenses 2016: $331,272Net Income 2016: -$9,2792016Revenue 2017: $337,997Expenses 2017: $340,369Net Income 2017: -$2,3722017Revenue 2018: $350,619Expenses 2018: $339,905Net Income 2018: $10,7142018Revenue 2019: $391,836Expenses 2019: $381,947Net Income 2019: $9,8892019Revenue 2020: $355,418Expenses 2020: $260,269Net Income 2020: $95,1492020Revenue 2021: $263,972Expenses 2021: $105,556Net Income 2021: $158,4162021Revenue 2022: $335,312Expenses 2022: $168,032Net Income 2022: $167,2802022Revenue 2023: $389,474Expenses 2023: $323,135Net Income 2023: $66,3392023Revenue 2024: $431,584Expenses 2024: $382,645Net Income 2024: $48,9392024

Highlighted filing

2024

Revenue$431,584
Expenses$382,645
Net Income$48,939
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$471,761
Liabilities
$4,189
Net assets
$467,572
Revenue
$431,584
Expenses
$382,645
Net income
$48,939
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.72$0.04$4.68$4.32$3.83$0.49
2023Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$3.89$3.23$0.66
2022Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$3.35$1.68$1.67
2021Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$2.64$1.06$1.58
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.13$0.54$3.55$2.60$0.95
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.14$0.46$3.92$3.82$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.14$0.49$3.51$3.40$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.27$0.38$3.38$3.40$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.23$0.40$3.22$3.31$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.20$0.49$3.38$3.26$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.24$0.37$3.18$3.24$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.21$0.43$3.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$431,584
Mission and Program Overview

Mission

To educate its members and the general public in the principles of safety in the use of snowmobiles.

To educate its members and the general public in the principals of safety in the use of snowmobiles

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$279,026$326,570▲ $47,544
Savings and Temporary Cash Investments$139,607$145,191▲ $5,584
Total Assets$418,633$471,761▲ $53,128
Liabilities
Deferred Revenue-$4,189-
Total Liabilities$0$4,189▲ $4,189
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$418,633$467,572▲ $48,939
Total Net Assets Fund Balance$418,633$467,572▲ $48,939
Total Liabilities and Net Assets / Fund Balance$418,633$471,761▲ $53,128
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Alan SwettPresident
Alan DugasCentral Region Director
Christopher RingCentral Region Director
David CogleyCentral Region Director
Eric PerreaultCoastal Region Director
Rodney BerryCoastal Region Director
Steven BennettCoastal Region Director
Craig LemieuxEastern Region Director
Gary DowlingEastern Region Director
John MonkEastern Region Director
Larry LaflandEastern Region Director
Paul BolstridgeEastern Region Director
Denise DuperreNorthern Region Director
Jeff BrooksNorthern Region Director
Lendell BuckinghamNorthern Region Director
Nick MorrillNorthern Region Director
Jim BoyceWestern Region Director
Jon WakefieldWestern Region Director
Paul GallantWestern Region Director
Barry RyanAssistant Treasurer
Jack LordCentral VP
David WatsonCoastal VP
Eileen LaflandEastern VP
Mark ChinnockExecutive VP
Matt StedmanNorthern VP
Elizebeth MahalerisOffice Manager
Brad BarkerSecretary
Lori HemmerdingerTreasurer
Jerry MajorWestern Region VP
Revenue and Support

Revenue Composition

Contributions and Grants
$165,127
Program Service Revenue
$193,921
Investment Income
$4,465
Other Revenue
$68,071
Change in Net Assets
$48,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$320,219
Salaries, Compensation, and Employee Benefits$62,426
Total Fundraising Expense$45,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$25,914$27,562$45,166$98,642
Other Salaries and Wages$40,955--$40,955
Fees for Services Legal-$24,250-$24,250
Office Expenses-$20,353-$20,353
Other Expenses$18,117$9,193-$18,117
Occupancy-$16,800-$16,800
Current Officers, Directors, Trustees, and Key Employees$16,715--$16,715
Payroll Taxes$4,756--$4,756
Travel-$4,598-$4,598
Fees for Services Management-$4,361-$4,361
Insurance-$3,889-$3,889
Fees for Services Accounting-$3,140-$3,140
Information Technology-$3,023-$3,023
Total Functional Expenses$220,310$117,169$45,166$382,645
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$60,573
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

Officer directors etc family relationship Part VI line 2

“Family RelationshipLarry Lafland and Eileen Lafland - Married”

Members or stockholder classes and rights Part VI line 6

“The Association has members that pay membership dues to the Association”

Member election for additional members Part VI line 7A

“The Associationss By-Laws allow for members the power to elect certain members to the Board of Director”

Committee meeting documentation Part VI line 8B

“All committee reports are given at directors meetings as part of the agenda”

Form 990 governing body review Part VI line 11

“Form 990 is provided to the Executive Director and Board of Directors for review, discussion and approval before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“Conflicts of Interest are disclosed to the board and compliance with the policy is routinely monitored and enforced”

CEO executive director top management comp Part VI line 15A

“A special committee is formed to investigate current market values and a report is give to the directors at their meeting”

Other officer or key employee compensation Part VI line 15B

“Compensation of the Executive Director is reviewed and approved annually by the Board of Directors and/or a designated committee of the Board.”

Form 990 availability to public Part VI line 18

“Forms are available from the organization upon request of the Executive Director.”

Governing documents etc available to public Part VI line 19

“No other documents available to the public”

Filing and Contact Details

Filer

Filer Name
Maine Snowmobile Association Inc
EIN
23-7062565
Address
PO BOX 80, AUGUSTA, ME 04332

Signing Officer

Name
Lori Hemmerdinger
Title
Treasurer
Phone
2078905455
Signed
2025-05-15
Discuss with paid preparer
No

Organization Details

Formed
1969
Legal Domicile
Me
Voting Board Members
59
Independent Board Members
59
Employees
2

Preparer

Firm
Just Barb Inc
Address
122 MAIN STREET 9, Topsham, ME 04086
Preparer
Barbara Macdonald
Phone
2072957188
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“We are primarily an educational association that educates the public about safe operation of snowmobiling and the use of trails on private land vs public land”

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IRS990/Form990PartVIISectionAGrp/PersonNm11Jim Boyce
IRS990/Form990PartVIISectionAGrp/PersonNm12Steven Bennett
IRS990/Form990PartVIISectionAGrp/PersonNm13Christopher Ring
IRS990/Form990PartVIISectionAGrp/PersonNm14Jon Wakefield
IRS990/Form990PartVIISectionAGrp/PersonNm15David Cogley
IRS990/Form990PartVIISectionAGrp/PersonNm16Gary Dowling
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Eastern Region Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Northern Region Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Northern Region Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Northern Region Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Assistant Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Central Region Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt19Western Region VP
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IRS990/Form990PartVIISectionAGrp/TitleTxt21President
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