Civic Intelligence

Maine Music Educators Association

EIN 23-7401207 • 501(c)3 • Augusta, ME

Profile

Music educators working for and with each other to promote music education in the state of maine by providing student festivals and teacher conferences.

35 Community DriveAugusta, ME 04330

www.mainemmea.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.31x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.44x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

30%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

81%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$278,120

Up $16,849 (+6.4%) from 2023

Liabilities

Down

$81,385

Down $13,185 (-14%) from 2023

Net Assets

Up

$196,735

Up $30,034 (+18%) from 2023

Revenue

Up

$339,633

Up $79,650 (+31%) from 2023

Expenses

Up

$309,599

Up $30,005 (+11%) from 2023

Net Income

Up

$30,034

Up $49,645 (+253%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $175,783Liabilities 2013: $0Net Assets 2013: $175,7832013Assets 2014: $215,276Liabilities 2014: $0Net Assets 2014: $215,2762014Assets 2015: $283,950Liabilities 2015: $0Net Assets 2015: $283,9502015Assets 2016: $303,087Liabilities 2016: $0Net Assets 2016: $303,0872016Assets 2018: $340,312Liabilities 2018: $0Net Assets 2018: $340,3122018Assets 2019: $302,707Liabilities 2019: $2,372Net Assets 2019: $300,3352019Assets 2020: $213,031Liabilities 2020: $3,300Net Assets 2020: $209,7312020Assets 2021: $211,284Liabilities 2021: $3,593Net Assets 2021: $207,6912021Assets 2022: $273,676Liabilities 2022: $85,149Net Assets 2022: $188,5272022Assets 2023: $261,271Liabilities 2023: $94,570Net Assets 2023: $166,7012023Assets 2024: $278,120Liabilities 2024: $81,385Net Assets 2024: $196,7352024

Highlighted filing

2024

Assets$278,120
Liabilities$81,385
Net Assets$196,735

Operations Trend

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

$400K$200K$0-$200KExpenses 2013: $184,9392013Revenue 2014: $241,453Expenses 2014: $206,040Net Income 2014: $35,4132014Revenue 2015: $275,080Expenses 2015: $206,406Net Income 2015: $68,6742015Revenue 2016: $268,603Expenses 2016: $249,466Net Income 2016: $19,1372016Revenue 2018: $266,616Expenses 2018: $297,456Net Income 2018: -$30,8402018Revenue 2019: $248,729Expenses 2019: $288,706Net Income 2019: -$39,9772019Revenue 2020: $138,317Expenses 2020: $228,921Net Income 2020: -$90,6042020Revenue 2021: $105,748Expenses 2021: $107,788Net Income 2021: -$2,0402021Revenue 2022: $191,423Expenses 2022: $226,133Net Income 2022: -$34,7102022Revenue 2023: $259,983Expenses 2023: $279,594Net Income 2023: -$19,6112023Revenue 2024: $339,633Expenses 2024: $309,599Net Income 2024: $30,0342024

Highlighted filing

2024

Revenue$339,633
Expenses$309,599
Net Income$30,034

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$339,633
Mission and Program Overview

Mission

Music educators working for and with each other to promote music education in the state of maine by providing student festivals and teacher conferences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$182,749$199,548▲ $16,799
Savings and Temporary Cash Investments$78,522$78,572▲ $50
Total Assets$261,271$278,120▲ $16,849
Liabilities
Accounts Payable and Accrued Expenses$88,654$69,148▼ $19,506
Other Liabilities$5,135$11,456▲ $6,321
Deferred Revenue$781$781→ $0
Total Liabilities$94,570$81,385▼ $13,185
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,701$196,735▲ $30,034
Total Net Assets Fund Balance$166,701$196,735▲ $30,034
Total Liabilities and Net Assets / Fund Balance$261,271$278,120▲ $16,849
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth LabrieExecutive DirectorPT$22,806$22,806

Board Members and Trustees

NameTitle
Andrew ForsterImmediate Past President
Matthew WaitePresident
Benjamin CoxPresident Elect
Sarah DowBand VP
Christian GiddingsChoral VP
Eric Halpin-desmaraisDistrict 1
Linda VaillancourtDistrict 2
Brandon DurasDistrict 3
Kris VigueDistrict 4
Danielle CollinsDistrict 5
Jaime CalandroDistrict 6
Jon SimonoffDistrict 7
Kayla PeardGeneral Music 6-12 VP
Caitlin GeishakerGeneral Music Pk-5 VP
George RedmanJazz VP
Andria BaconOrchestra VP
Jen FletcherSecretary
Cassie CooperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,332
Program Service Revenue
$327,211
Investment Income
$90
Other Revenue
$0
All Other Contributions
$2,626
Change in Net Assets
$30,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,240
Salaries, Compensation, and Employee Benefits$24,259
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$59,589$1,157-$60,746
Current Officers, Directors, Trustees, and Key Employees-$22,806-$22,806
Travel$15,884$1,824-$17,708
Other Expenses$9,485$668-$10,153
Information Technology$5,608$2,849-$8,457
Office Expenses$1,446$4,702-$6,148
Insurance$2,525$2,106-$4,631
Fees for Services Accounting-$4,415-$4,415
All Other Expenses$1,569$1,622-$3,191
Payroll Taxes-$1,453-$1,453
Conferences and Meetings-$260-$260
Advertising$100--$100
Grants to Domestic Individuals$100--$100
Total Functional Expenses$264,897$44,702$0$309,599
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit cards payable$11,456
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Classes of members or stockholders the association has members. The members elect the directors of the governing body and approve significant decisions of the governing body.

Form 990, Part VI, Section A, line 7A

Election of members and their rights the voting members of the governing body (executive board) are elected to two-year terms in may of every other year.

Form 990, Part VI, Section A, line 7B

Decisions subject to approval of members substantive changes to policies and procedures require approval at an annual all-members meeting, each may. Members elect the directors of the governing body. Members approve significant decisions of the governing body.

Form 990, Part VI, Section B, line 10B

Policies and procedures governing chapters seven local districts maintain control over local educational events. Each district maintains its own set of policies and procedures regarding the management of these events.

Form 990, Part VI, Section B, line 11B

Organization's process to review form 990 officers of the organization are provided with a copy of the 990 for review and approval at the bi-monthly meeting of the executive board.

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

A conflict of interest policy and whistleblower policy must be reviewed and signed by each board member annually.

Form 990, Part VI, Section C, line 19

Governing documents disclosure explanation mmea publishes all of its operating manuals, handbook, and policies and procedures o its website: www.mainemmea.org

Filing and Contact Details

Filer

Filer Name
Maine Music Educators Association
EIN
23-7401207
Phone
2078590105
Address
35 COMMUNITY DRIVE, AUGUSTA, ME 04330

Signing Officer

Name
Cassie Cooper
Title
Treasurer
Phone
2078590105
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassie Cooper
Formed
1940
Legal Domicile
Me
Voting Board Members
18
Independent Board Members
18
Employees
1
Volunteers
75

Preparer

Firm
Pgm LLC
Address
319 Main Street, Biddeford, ME 04005
Phone
2074155714
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Accompanists: Program service expenses 3850. Management and general expenses 0. Fundraising expenses 0. Total expenses 3850. Conductors: Program service expenses 13700. Management and general expenses 0. Fundraising expenses 0. Total expenses 13700. Host honorarium: Program service expenses 11727. Management and general expenses 0. Fundraising expenses 0. Total expenses 11727. Judges: Program service expenses 21659. Management and general expenses 0. Fundraising expenses 0. Total expenses 21659. Piano Tuning: Program service expenses 1609. Management and general expenses 0. Fundraising expenses 0. Total expenses 1609. Other professional fees: Program service expenses 7044. Management and general expenses 1157. Fundraising expenses 0. Total expenses 8201.

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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02849
IRS990/InformationTechnologyGrp/ProgramServicesAmt05608
IRS990/InformationTechnologyGrp/TotalAmt08457
IRS990/InsuranceGrp/ManagementAndGeneralAmt02106
IRS990/InsuranceGrp/ProgramServicesAmt02525
IRS990/InsuranceGrp/TotalAmt04631
IRS990/InvestmentIncomeGrp/ExclusionAmt090
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt090
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt029
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt09706
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MUSIC EDUCATORS WORKING FOR AND WITH EACH OTHER TO PROMOTE MUSIC EDUCATION IN THE STATE OF MAINE BY PROVIDING STUDENT FESTIVALS AND TEACHER CONFERENCES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0166701
IRS990/NetAssetsOrFundBalancesEOYAmt0196735
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0166701
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0196735
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04702
IRS990/OfficeExpensesGrp/ProgramServicesAmt01446
IRS990/OfficeExpensesGrp/TotalAmt06148
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Banquet & travel meals
IRS990/OtherExpensesGrp/Desc1Lodging
IRS990/OtherExpensesGrp/Desc2Program supplies
IRS990/OtherExpensesGrp/Desc3Other event expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0840
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1668
IRS990/OtherExpensesGrp/ProgramServicesAmt073596
IRS990/OtherExpensesGrp/ProgramServicesAmt174002
IRS990/OtherExpensesGrp/ProgramServicesAmt220993
IRS990/OtherExpensesGrp/ProgramServicesAmt39485
IRS990/OtherExpensesGrp/TotalAmt074436
IRS990/OtherExpensesGrp/TotalAmt174002
IRS990/OtherExpensesGrp/TotalAmt220993
IRS990/OtherExpensesGrp/TotalAmt310153
IRS990/OtherLiabilitiesGrp/BOYAmt05135
IRS990/OtherLiabilitiesGrp/EOYAmt011456
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01453
IRS990/PayrollTaxesGrp/TotalAmt01453
IRS990/PoliciesReferenceChaptersInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Cassie Cooper
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/BusinessCd1711190
IRS990/ProgramServiceRevenueGrp/BusinessCd2711190
IRS990/ProgramServiceRevenueGrp/BusinessCd3711190
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT FESTIVAL
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATOR CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2INSTITUIONAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3ALL OTHER ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0281954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124241
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217173
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33843
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0281954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124241
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33843
IRS990/ProgSrvcAccomActy2Grp/Desc0JAZZ - PROVIDE 4 STATEWIDE MUSIC FESTIVALS, AN ALL-STATE JAZZ FESTIVAL, A HIGH SCHOOL JAZZ FESTIVAL, A MIDDLE SCHOOL JAZZ FESTIVAL, AND A VOCAL JAZZ FESTIVAL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt079460
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt096835
IRS990/ProgSrvcAccomActy3Grp/Desc0IN-SERVICE CONFERENCES - TWO IN-SERVICE CONFERENCES, FALL AND SPRING EDUCATIONAL CONFERENCES FOR MUSIC EDUCATORS TO MAINTAIN AND UPGRADE THE SKILLS OF THE MUSIC TEACHING PROFESSIONALS IN MAINE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt028429
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt031223
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09854
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02200
IRS990/PYInvestmentIncomeAmt0103
IRS990/PYOtherExpensesAmt0254920
IRS990/PYOtherRevenueAmt01804
IRS990/PYProgramServiceRevenueAmt0248222
IRS990/PYRevenuesLessExpensesAmt0-19611
IRS990/PYSalariesCompEmpBnftPaidAmt022474
IRS990/PYTotalExpensesAmt0279594
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0259983
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt030034
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0199153
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078522
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078572
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt020295
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013274
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt019419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt074933
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt090
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0976
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01699
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0796
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03664
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0327211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0248222
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0170384
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0118102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0954694
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0796
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03664
IRS990ScheduleA/InvestmentIncomeCYPct00.00350
IRS990ScheduleA/InvestmentIncomePYPct00.00380
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0117
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06106
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt010450
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016673
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98060
IRS990ScheduleA/PublicSupportPY509Pct00.97900
IRS990ScheduleA/PublicSupportTotal509Amt01029627
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0339543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0268517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0179997
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0104049
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0137521
IRS990ScheduleA/Total509Grp/TotalAmt01029627
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0339750

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