Civic Intelligence

Lakes Environmental Association

990 • Fiscal year 2013 • EIN 23-7120682

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

230 Main Street04009

(207) 647-8580

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

82nd percentile

28%

Higher net margin than 82% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

70th percentile

$91,228

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$1,727,456

No earlier filing loaded for comparison.

Net Assets

$1,723,795

No earlier filing loaded for comparison.

Liabilities

$3,661

No earlier filing loaded for comparison.

Revenue

$996,067

No earlier filing loaded for comparison.

Expenses

$719,456

No earlier filing loaded for comparison.

Net Income

$276,611

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 2013: $1,727,456Liabilities 2013: $3,661Net Assets 2013: $1,723,7952013Assets 2014: $2,094,195Liabilities 2014: $3,668Net Assets 2014: $2,090,5272014Assets 2015: $2,388,244Liabilities 2015: $2,667Net Assets 2015: $2,385,5772015Assets 2016: $2,663,239Liabilities 2016: $810Net Assets 2016: $2,662,4292016Assets 2017: $2,683,397Liabilities 2017: $1,220Net Assets 2017: $2,682,1772017Assets 2018: $2,658,733Liabilities 2018: $4,716Net Assets 2018: $2,654,0172018Assets 2019: $3,026,484Liabilities 2019: $1,476Net Assets 2019: $3,025,0082019Assets 2020: $3,569,056Liabilities 2020: $118,488Net Assets 2020: $3,450,5682020Assets 2021: $4,075,248Liabilities 2021: $10,784Net Assets 2021: $4,064,4642021Assets 2022: $3,608,404Liabilities 2022: $5,746Net Assets 2022: $3,602,6582022Assets 2023: $4,281,095Liabilities 2023: $156,304Net Assets 2023: $4,124,7912023Assets 2024: $4,658,754Liabilities 2024: $110,210Net Assets 2024: $4,548,5442024

Highlighted filing

2013

Assets$1,727,456
Liabilities$3,661
Net Assets$1,723,795

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $996,067Expenses 2013: $719,456Net Income 2013: $276,6112013Revenue 2014: $1,250,781Expenses 2014: $884,049Net Income 2014: $366,7322014Revenue 2015: $1,337,838Expenses 2015: $1,042,788Net Income 2015: $295,0502015Revenue 2016: $1,428,520Expenses 2016: $1,151,668Net Income 2016: $276,8522016Revenue 2017: $1,122,803Expenses 2017: $914,223Net Income 2017: $208,5802017Revenue 2018: $947,913Expenses 2018: $864,101Net Income 2018: $83,8122018Revenue 2019: $1,008,210Expenses 2019: $900,616Net Income 2019: $107,5942019Revenue 2020: $1,184,204Expenses 2020: $1,060,228Net Income 2020: $123,9762020Revenue 2021: $1,028,051Expenses 2021: $1,046,003Net Income 2021: -$17,9522021Revenue 2022: $1,188,701Expenses 2022: $1,092,429Net Income 2022: $96,2722022Revenue 2023: $1,386,645Expenses 2023: $1,253,001Net Income 2023: $133,6442023Revenue 2024: $1,649,182Expenses 2024: $1,322,584Net Income 2024: $326,5982024

Highlighted filing

2013

Revenue$996,067
Expenses$719,456
Net Income$276,611
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$997,202
Mission and Program Overview

Mission

Scientific testing and education to preserve and restore the high water quality and the traditional character of maines lakes, watersheds and related natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$906,150$1,118,679▲ $212,529
Land, Buildings, and Equipment, Net$422,479$452,552▲ $30,073
Cash and Non-Interest-Bearing Accounts$71,148$105,756▲ $34,608
Savings and Temporary Cash Investments$50,409$50,469▲ $60
Total Assets$1,450,186$1,727,456▲ $277,270
Liabilities
Accounts Payable and Accrued Expenses$3,002$3,661▲ $659
Total Liabilities$3,002$3,661▲ $659
Net Assets / Fund Balance
Unrestricted Net Assets$1,018,227$1,204,900▲ $186,673
Permanently Rstr Net Assets$408,398$493,513▲ $85,115
Temporarily Rstr Net Assets$20,559$25,382▲ $4,823
Total Net Assets Fund Balance$1,447,184$1,723,795▲ $276,611
Total Liabilities and Net Assets / Fund Balance$1,450,186$1,727,456▲ $277,270

Asset Categories

AssetBook ValueDepreciationBasis
Land$334,450-$334,450
Leasehold Improvements$87,305$101,528$188,833
Equipment-$64,922$64,922
Buildings$30,797$29,412$60,209
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Peter LowellExec DirectorFT$91,228$91,228

Board Members and Trustees

NameTitle
Sean DundonPresident
Leigh HayesVice President
Anne Darneille SnodgrassDirector
Brian CushingDirector
Bridie McgreavyDirector
David EhrmanDirector
Jean PreisDirector
John ObrienDirector
Kathleen TragertDirector
Matthew FrankDirector
Nancy KluckDirector
Orrin ShaneDirector
Roy LambertDirector
Steve CollinsDirector
Tom StockwellDirector
Connie CrossSecretary
Julie McqueenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$779,212
Program Service Revenue
$0
Investment Income
$212,590
Other Revenue
$4,265
All Other Contributions
$214,052
Change in Net Assets
$276,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$267,811
Salaries, Compensation, and Employee Benefits$263,800
Other Expenses$187,845
Total Fundraising Expense$51,187
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$267,811--$267,811
Other Salaries and Wages$74,776$46,016$23,008$143,800
Current Officers, Directors, Trustees, and Key Employees$47,438$29,193$14,596$91,227
Other Employee Benefits$11,419$7,027$3,514$21,960
Occupancy$16,601$3,706$555$20,862
Office Expenses$13,376$1,369$5,474$20,219
Insurance$2,925$6,011$356$9,292
Other Expenses$7,789$705$2,340$7,789
Pension Plan Contributions$3,543$2,180$1,090$6,813
Depreciation Depletion$5,526$614-$6,140
Travel$5,402--$5,402
Fees for Services Accounting-$3,258-$3,258
Conferences and Meetings$1,548$497$248$2,293
All Other Expenses$74-$6$80
Total Functional Expenses$567,693$100,576$51,187$719,456
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
--501c3Dep Milfoil$32,048
--501c3Dep Milfoil$19,670
--501c3Dep Milfoil$16,840
--501c3Dep Milfoil$13,990
--501c3Dep Milfoil$11,020
--501c3Dep Milfoil$10,360
--GovernmentDep Milfoil$7,740
--501c3Dep Milfoil$6,600
--501c3Dep Milfoil$5,740
--501c3Dep Milfoil$5,740
--501c3Dep Milfoil$5,675
--501c3Dep Milfoil$5,466
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 governing body review Part VI line 11

No review was conducted or will be conducted

Conflict of interest policy compliance Part VI line 12C

Employees are required annually to submit in writing that they have and will continue to comply with the organization's conflict of interest policy

CEO executive director top management comp Part VI line 15A

Compensation is determined by the human resources committee based upon surveys of compensation amounts from other organizations of similar size as well as other methods

Other officer or key employee compensation Part VI line 15B

Compensation is determined by the human resources committee based upon surveys of compensation amounts from other organizations of similar size as well as other methods

Governing documents etc available to public Part VI line 19

Governing documents are available at the organization's office upon request

Filing and Contact Details

Filer

EIN
23-7120682

Signing Officer

Name
Peter Lowell
Title
Exec Director
Phone
2076478580
Signed
2014-05-14
Discuss with paid preparer
No

Organization Details

Formed
1970
Legal Domicile
Me
Voting Board Members
18
Independent Board Members
18
Employees
52

Preparer

Preparer
Aaron E Perkins CPA
Phone
2078922234
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0267811
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0267811
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0997202
IRS990/GrossRentsGrp/RealAmt05400
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0356
IRS990/InsuranceGrp/ManagementAndGeneralAmt06011
IRS990/InsuranceGrp/ProgramServicesAmt02925
IRS990/InsuranceGrp/TotalAmt09292
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0212590
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0212590
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0906150
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01118679
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0195862
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0422479
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0452552
IRS990/LandBldgEquipCostOrOtherBssAmt0648414
IRS990/LegalDomicileStateCd0ME
IRS990/LessRentalExpensesGrp/RealAmt01135
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0196551
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SCIENTIFIC TESTING AND EDUCATION TO PRESERVE AND RESTORE THE HIGH WATER QUALITY AND THE TRADITIONAL CHARACTER OF MAINES LAKES, WATERSHEDS AND RELATED NATURAL RESOURCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01447184
IRS990/NetAssetsOrFundBalancesEOYAmt01723795
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04265
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04265
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0555
IRS990/OccupancyGrp/ManagementAndGeneralAmt03706
IRS990/OccupancyGrp/ProgramServicesAmt016601
IRS990/OccupancyGrp/TotalAmt020862
IRS990/OfficeExpensesGrp/FundraisingAmt05474
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01369
IRS990/OfficeExpensesGrp/ProgramServicesAmt013376
IRS990/OfficeExpensesGrp/TotalAmt020219
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03514
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07027
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011419
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021960
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1SPECIAL PROJECTS
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc3EDUCATIONAL PROGRAMS
IRS990/OtherExpensesGrp/FundraisingAmt02340
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0705
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IRS990/OtherExpensesGrp/ProgramServicesAmt135683
IRS990/OtherExpensesGrp/ProgramServicesAmt27789
IRS990/OtherExpensesGrp/TotalAmt0705
IRS990/OtherExpensesGrp/TotalAmt173782
IRS990/OtherExpensesGrp/TotalAmt238023
IRS990/OtherExpensesGrp/TotalAmt37789
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023008
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046016
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt074776
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143800
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PensionPlanContributionsGrp/FundraisingAmt01090
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02180
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03543
IRS990/PensionPlanContributionsGrp/TotalAmt06813
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0408398
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0493513
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0667791
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0260193
IRS990/PYInvestmentIncomeAmt0102742
IRS990/PYOtherExpensesAmt0179723
IRS990/PYOtherRevenueAmt03815
IRS990/PYRevenuesLessExpensesAmt056207
IRS990/PYSalariesCompEmpBnftPaidAmt0278225
IRS990/PYTotalExpensesAmt0718141
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0276611
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04265
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050409
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050469
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0996067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0724198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0734840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0660434
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0601899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03717438
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0212590
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0102742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt087681
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0158232
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0571285
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86680
IRS990ScheduleA/PublicSupportPY170Pct00.89900
IRS990ScheduleA/PublicSupportTotal170Amt03717438
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0996067
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0724198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0734840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0660434
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0601899
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03717438
IRS990ScheduleA/TotalSupportAmt04288723
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt030797
IRS990ScheduleD/BuildingsGrp/DepreciationAmt029412
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt060209
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064922
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064922
IRS990ScheduleD/LandGrp/BookValueAmt0334450
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0334450
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087305
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0101528
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0188833
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0452552
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt07740
IRS990ScheduleI/RecipientTable/CashGrantAmt132048
IRS990ScheduleI/RecipientTable/CashGrantAmt25740
IRS990ScheduleI/RecipientTable/CashGrantAmt319670
IRS990ScheduleI/RecipientTable/CashGrantAmt45466
IRS990ScheduleI/RecipientTable/CashGrantAmt513990
IRS990ScheduleI/RecipientTable/CashGrantAmt611020
IRS990ScheduleI/RecipientTable/CashGrantAmt716840
IRS990ScheduleI/RecipientTable/CashGrantAmt810360
IRS990ScheduleI/RecipientTable/CashGrantAmt95740
IRS990ScheduleI/RecipientTable/CashGrantAmt105675

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