Civic Intelligence

Maine Association of Assessing Officers

EIN 26-4569323 • 501(c)6 • Augusta, ME

Profile

Promoting proper real and personal property assessment

60 Community DriveAugusta, ME 04330

www.maineassesors.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.29x

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

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

Liabilities / Revenue

80th percentile

0.14x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

37th percentile

-6.3%

Higher net margin than 37% 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

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

63rd percentile

7.4%

Faster revenue growth than 63% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$23,160

Up $3,522 (+18%) from 2023

Liabilities

Up

$6,810

Up $6,650 (+4156%) from 2023

Net Assets

Down

$16,350

Down $3,128 (-16%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin37th percentile

Revenue

Up

$49,913

Up $3,424 (+7.4%) from 2023

Expenses

Up

$53,041

Up $4,869 (+10%) from 2023

Net Income

Down

-$3,128

Down $1,445 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$30K$20K$10K$0Assets 2020: $16,585Liabilities 2020: $4,540Net Assets 2020: $12,0452020Assets 2021: $26,789Liabilities 2021: $7,370Net Assets 2021: $19,4192021Assets 2022: $27,461Liabilities 2022: $6,300Net Assets 2022: $21,1612022Assets 2023: $19,638Liabilities 2023: $160Net Assets 2023: $19,4782023Assets 2024: $23,160Liabilities 2024: $6,810Net Assets 2024: $16,3502024

Highlighted filing

2024

Assets$23,160
Liabilities$6,810
Net Assets$16,350
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$60K$40K$20K$0-$20KRevenue 2020: $18,545Expenses 2020: $15,751Net Income 2020: $2,7942020Revenue 2021: $25,293Expenses 2021: $17,919Net Income 2021: $7,3742021Revenue 2022: $41,629Expenses 2022: $41,337Net Income 2022: $2922022Revenue 2023: $46,489Expenses 2023: $48,172Net Income 2023: -$1,6832023Revenue 2024: $49,913Expenses 2024: $53,041Net Income 2024: -$3,1282024

Highlighted filing

2024

Revenue$49,913
Expenses$53,041
Net Income-$3,128
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$23,160
Liabilities
$6,810
Net assets
$16,350
Revenue
$49,913
Expenses
$53,041
Net income
-$3,128
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.2$6.81$16.4$49.9$53.0$3.13
2023Detailed filing. Detailed filing data is available for this year.$19.6$0.16$19.5$46.5$48.2$1.68
2022Detailed filing. Detailed filing data is available for this year.$27.5$6.30$21.2$41.6$41.3$0.29
2021Detailed filing. Detailed filing data is available for this year.$26.8$7.37$19.4$25.3$17.9$7.37
2020Detailed filing. Detailed filing data is available for this year.$16.6$4.54$12.0$18.5$15.8$2.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.0
Gross Receipts
$49,913
Mission and Program Overview

Mission

Promoting proper real and personal property assessment

Program Services

DescriptionGrantsExpenses
Promoting proper real and personal property assessment--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lewis CousinsPresident-$0--
Luke VigueVice President-$0--
Tammy BrownSecretary-$0--
Tammy BrownCo-Treasurer-$0--
Lewis CousinsCo-Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Maine Association of Assessing Officers
EIN
26-4569323
Phone
2076238428
Address
60 COMMUNITY DRIVE, AUGUSTA, ME 04330

Signing Officer

Name
Lewis Cousins
Title
CO TREASURER Vice President
Phone
2076238428
Signed
2025-03-20
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

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

“Conferences, conventions, and meetings 36,378”

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

“Supplies 210”

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

“Association Fees 275”

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

“Liabilty Insurance 350”

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

“General Miscellaneous 50”

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

“Committee Expenses 3,400”

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

“Credit Card Fees 288”

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

“Accounts Receivable Beginning of year 4,565, End of year 825”

Form 990-EZ, Part II, Line 26, Liabilities

“Deferred Revenue Beginning of year 160, End of year 6,810”

Raw XML Appendix121 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt0400
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MAINE MUNICIPAL ASSOCIATION
IRS990EZ/BooksInCareOfDetail/PhoneNum02076238428
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt060 COMMUNITY DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AUGUSTA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004330
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015073
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022335
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3128
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09833
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019638
IRS990EZ/Form990TotalAssetsGrp/EOYAmt023160
IRS990EZ/GrossReceiptsAmt049913
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt026
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09450
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019478
IRS990EZ/NetAssetsOrFundBalancesEOYAmt016350
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019478
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt016350
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lewis Cousins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Luke Vigue
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tammy Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Tammy Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Lewis Cousins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Co-Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Co-Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04565
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0825
IRS990EZ/OtherExpensesTotalAmt040951
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Promoting proper real and personal property assessment
IRS990EZ/PrintingPublicationsPostageAmt01857
IRS990EZ/ProgramServiceRevenueAmt040437
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Promoting proper real and personal property assessment
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0160
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06810
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt053041
IRS990EZ/TotalRevenueAmt049913
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.maineassesors.org
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, conventions, and meetings 36,378
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 210
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Association Fees 275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Liabilty Insurance 350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4General Miscellaneous 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Committee Expenses 3,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Credit Card Fees 288
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Receivable Beginning of year 4,565, End of year 825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Deferred Revenue Beginning of year 160, End of year 6,810
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LEWIS COUSINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO TREASURER Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum02076238428
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAINE ASSOCIATION OF ASSESSING OFFICERS
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0264569323
ReturnHeader/Filer/PhoneNum02076238428
ReturnHeader/Filer/USAddress/AddressLine1Txt060 COMMUNITY DRIVE
ReturnHeader/Filer/USAddress/CityNm0AUGUSTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004330
ReturnHeader/ReturnTs02025-03-20T12:56:46-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.