Civic Intelligence

Locker Project

990 • Fiscal year 2021 • EIN 47-1257754

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

PO Box 3134Portland, ME 04104

(207) 899-9540

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.04x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

38th percentile

6.2%

Higher net margin than 38% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$71,074

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

63rd percentile

16%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-6.6%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$541,055

Up $76,465 (+16%) from 2020

Net Assets

Up

$520,719

Up $72,528 (+16%) from 2020

Liabilities

Up

$20,336

Up $3,937 (+24%) from 2020

Revenue

Down

$1,174,406

Down $83,250 (-6.6%) from 2020

Expenses

Up

$1,101,878

Up $104,439 (+10%) from 2020

Net Income

Down

$72,528

Down $187,689 (-72%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $21,511Liabilities 2014: $02014Assets 2015: $22,004Liabilities 2015: $02015Assets 2016: $49,060Liabilities 2016: $2,5712016Assets 2017: $87,199Liabilities 2017: $9,2122017Assets 2018: $83,475Liabilities 2018: $2,472Net Assets 2018: $81,0032018Assets 2019: $216,127Liabilities 2019: $28,153Net Assets 2019: $187,9742019Assets 2020: $464,590Liabilities 2020: $16,399Net Assets 2020: $448,1912020Assets 2021: $541,055Liabilities 2021: $20,336Net Assets 2021: $520,7192021Assets 2022: $880,760Liabilities 2022: $284,662Net Assets 2022: $596,0982022Assets 2023: $833,284Liabilities 2023: $247,700Net Assets 2023: $585,5842023Assets 2024: $491,808Liabilities 2024: $33,327Net Assets 2024: $458,4812024

Highlighted filing

2021

Assets$541,055
Liabilities$20,336
Net Assets$520,719

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $33,749Expenses 2014: $12,238Net Income 2014: $21,5112014Revenue 2015: $41,405Expenses 2015: $40,913Net Income 2015: $4922015Revenue 2016: $96,085Expenses 2016: $71,599Net Income 2016: $24,4862016Revenue 2017: $154,984Expenses 2017: $122,888Net Income 2017: $32,0962017Revenue 2018: $401,399Expenses 2018: $398,383Net Income 2018: $3,0162018Revenue 2019: $609,787Expenses 2019: $502,816Net Income 2019: $106,9712019Revenue 2020: $1,257,656Expenses 2020: $997,439Net Income 2020: $260,2172020Revenue 2021: $1,174,406Expenses 2021: $1,101,878Net Income 2021: $72,5282021Revenue 2022: $1,351,207Expenses 2022: $1,275,828Net Income 2022: $75,3792022Revenue 2023: $1,524,530Expenses 2023: $1,530,819Net Income 2023: -$6,2892023Revenue 2024: $797,959Expenses 2024: $925,062Net Income 2024: -$127,1032024

Highlighted filing

2021

Revenue$1,174,406
Expenses$1,101,878
Net Income$72,528
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$1,174,406
Mission and Program Overview

Mission

The locker project connects food-insecure children in maine with nourishing food to improve their learning capacity, health, and future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$290,082$291,706▲ $1,624
Cash and Non-Interest-Bearing Accounts$121,861$178,646▲ $56,785
Land, Buildings, and Equipment, Net$21,800$50,674▲ $28,874
Accounts Receivable$20,175$10,000▼ $10,175
Inventories for Sale or Use$9,621$5,889▼ $3,732
Prepaid Expenses and Deferred Charges$1,051$4,140▲ $3,089
Total Assets$464,590$541,055▲ $76,465
Liabilities
Accounts Payable and Accrued Expenses$16,399$20,336▲ $3,937
Total Liabilities$16,399$20,336▲ $3,937
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$392,346$480,092▲ $87,746
Net Assets With Donor Restrictions$55,845$40,627▼ $15,218
Total Net Assets Fund Balance$448,191$520,719▲ $72,528
Total Liabilities and Net Assets / Fund Balance$464,590$541,055▲ $76,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,674$34,193$84,867
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn SargentExecutive DirectorFT$71,074$71,074

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,174,099
Program Service Revenue
$0
Investment Income
$307
Other Revenue
$0
All Other Contributions
$1,174,099
Change in Net Assets
$72,528

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory392,072$679,915Inventory Valuation
Total Noncash Contributions392,072$679,915-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,174,406
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,174,406
Total Revenue per Form 990
$1,174,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$873,322
Salaries, Compensation, and Employee Benefits$228,556
Total Fundraising Expense$11,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,405$5,184$3,819$136,408
Current Officers, Directors, Trustees, and Key Employees$63,590$5,215$2,269$71,074
Occupancy$36,876$4,097-$40,973
Payroll Taxes$15,047$1,770$885$17,702
Depreciation Depletion$9,536--$9,536
Fees for Services Accounting-$9,000-$9,000
Fees for Services Other-$8,152-$8,152
All Other Expenses$1,519$4,688-$6,207
Advertising--$4,784$4,784
Other Employee Benefits$2,866$337$169$3,372
Other Expenses$10,216$2,241-$2,241
Travel-$1,333-$1,333
Total Functional Expenses$1,042,971$46,981$11,926$1,101,878

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,101,878
Total Expenses per Audited Statements$1,101,878
Total Expenses per Form 990$1,101,878
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
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
No
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, Part VI, Section B, line 11B

Management has reviewed the form 990 prior to filing.

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

The organization requires board members to re-sign the conflict of interest policy every year.

Form 990, Part VI, Section B, line 15A

The organization refers to other organizations and the maine association of non-profits survey regarding salaries.

Form 990, Part VI, Section C, line 18

Documents are available to the public upon request.

Form 990, Part VI, Section C, line 19

The organization's bylaws, policy documents, tax returns and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Locker Project
EIN
47-1257754
Phone
2078999540
Address
PO Box 3134, Portland, ME 04104

Signing Officer

Name
Matt Heffernan
Title
Treasurer
Phone
2078999540
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Heffernan
Formed
2014
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
90

Preparer

Firm
Pgm LLC
Address
319 Main Street, Biddeford, ME 04005
Phone
2074155714
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IRS990/Desc0The Locker Project partners with public school districts, Head Starts, and other agencies to provide children and families across Greater Portland with reliable access to healthy foods. We rescue thousands of pounds of fresh food from local markets each week to share along with donated produce and purchased pantry items. With the help of volunteers and community partners, we are currently distributing more than 35,000 pounds of food each month at 45 different sites.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0291706
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01174099
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01257572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0609787
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0401399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0154984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03597841
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0307
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0391
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0307
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0391
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91680
IRS990ScheduleA/PublicSupportPY509Pct00.88950
IRS990ScheduleA/PublicSupportTotal509Amt03298927
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt029831
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0110163
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt082420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt036500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt040000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0298914
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt029831
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0110163
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt082420
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt036500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt040000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0298914
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01174099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01257572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0609787
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0401399
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0154984
IRS990ScheduleA/Total509Grp/TotalAmt03597841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01174406
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01257656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0609787
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0401399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0154984
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03598232
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt050674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034193
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt084867
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01101878
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01174406
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050674
IRS990ScheduleD/TotalExpensesPerForm990Amt01101878
IRS990ScheduleD/TotalRevenuePerForm990Amt01174406
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01174406
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01101878
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0392072
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0INVENTORY VALUATION
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0679915
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS REVIEWED THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES BOARD MEMBERS TO RE-SIGN THE CONFLICT OF INTEREST POLICY EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REFERS TO OTHER ORGANIZATIONS AND THE MAINE ASSOCIATION OF NON-PROFITS SURVEY REGARDING SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BYLAWS, POLICY DOCUMENTS, TAX RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0464590
IRS990/TotalAssetsEOYAmt0541055
IRS990/TotalAssetsGrp/BOYAmt0464590
IRS990/TotalAssetsGrp/EOYAmt0541055
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01174099
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011926
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046981
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01042971
IRS990/TotalFunctionalExpensesGrp/TotalAmt01101878
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016399
IRS990/TotalLiabilitiesEOYAmt020336
IRS990/TotalLiabilitiesGrp/BOYAmt016399
IRS990/TotalLiabilitiesGrp/EOYAmt020336
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0448191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0520719
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01042971
IRS990/TotalReportableCompFromOrgAmt071074
IRS990/TotalRevenueGrp/ExclusionAmt0307
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01174406
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0464590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0541055
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01333
IRS990/TravelGrp/TotalAmt01333
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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