Civic Intelligence

New England Opportunity Project DBA Maine First Project

EIN 47-3312935 • 501(c)4 • Brewer, ME

Profile

To promote the common good and social welfare by educating the public about public policy driven by the principles of liberty and free enterprise and to advocate for the advancement of such policy.

PO Box 623Brewer, ME 04412

www.mainefirstproject.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$64,480

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 58.5% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

-3.2%

Faster asset growth than 46% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

3.3%

Faster revenue growth than 58% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$27,767

Down $47,495 (-63%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$27,767

Down $47,495 (-63%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin43rd percentile

Revenue

Down

$110,144

Down $27,360 (-20%) from 2022

Expenses

Up

$111,067

Up $6,937 (+6.7%) from 2022

Net Income

Down

-$923

Down $34,297 (-103%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$80K$60K$40K$20K$0Assets 2021: $41,888Liabilities 2021: $0Net Assets 2021: $41,8882021Assets 2022: $75,262Liabilities 2022: $0Net Assets 2022: $75,2622022Assets 2025: $27,767Liabilities 2025: $0Net Assets 2025: $27,7672025

Highlighted filing

2025

Assets$27,767
Liabilities$0
Net Assets$27,767
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $91,253Expenses 2021: $64,477Net Income 2021: $26,7762021Revenue 2022: $137,504Expenses 2022: $104,130Net Income 2022: $33,3742022Revenue 2025: $110,144Expenses 2025: $111,067Net Income 2025: -$9232025

Highlighted filing

2025

Revenue$110,144
Expenses$111,067
Net Income-$923
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,767
Liabilities
$0
Net assets
$27,767
Revenue
$110,144
Expenses
$111,067
Net income
-$923
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.10$1.11$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.00$0.75$1.38$1.04$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$0.91$0.64$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 30, 2026
Return Version
2025v4.0
Gross Receipts
$110,144
Mission and Program Overview

Mission

To promote the common good and social welfare by educating the public about public policy driven by the principles of liberty and free enterprise and to advocate for the advancement of such policy.

Program Services

DescriptionGrantsExpenses
PROMOTE THE COMMON GOOD AND SOCIAL WELFARE BY EDUCATING THE PUBLIC ABOUT PUBLIC POLICY DRIVEN BY THE PRINCIPLES OF LIBERTY AND FREE ENTERPRISE AND TO ADVOCATE FOR THE ADVANCEMENT OF SUCH POLICY.$0$0
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ZACHARY GELPEYVice PresidentFT$64,480-$64,480
LAWRENCE E LOCKMANPresidentFT$16,800-$16,800
CULLEN G WILLIAMSTreasurer-$0--
ROGER GELPEYVice President-$0--
MARK LOCKMANDirector-$0--
JODY LOWERYDirector-$0--
Filing and Contact Details

Filer

Filer Name
New England Opportunity Project
EIN
47-3312935
Phone
2074606518
Address
PO BOX 623, BREWER, ME 04412

Signing Officer

Name
Lawrence E Lockman
Title
President
Phone
2074606518
Signed
2026-01-30
Discuss with paid preparer
Yes

Preparer

Firm
Williams & Associates Pa
Address
11 DEBECK DRIVE, HOLDEN, ME 04429
Preparer
Cullen G Williams CPA
Phone
2079419810
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: bank interest. Amount: 8.”

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

“Description: supplies. Amount: 1,419. Description: fees. Amount: 369. Total to form 990-ez, line 16: 1,788.”

Raw XML Appendix136 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WILLIAMS & ASSOCIATES PA
IRS990EZ/BooksInCareOfDetail/PhoneNum02079419810
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt011 DEBECK DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOLDEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004429
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028690
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027767
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0110136
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-923
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt012061
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028690
IRS990EZ/Form990TotalAssetsGrp/EOYAmt027767
IRS990EZ/GrossReceiptsAmt0110144
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt08
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028690
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027767
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028690
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027767
IRS990EZ/OccupancyRentUtltsAndMaintAmt04219
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt340.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt016800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt364480
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAWRENCE E LOCKMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CULLEN G WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROGER GELPEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ZACHARY GELPEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARK LOCKMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JODY LOWERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01788
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE THE COMMON GOOD AND SOCIAL WELFARE BY EDUCATING THE PUBLIC ABOUT PUBLIC POLICY DRIVEN BY THE PRINCIPLES OF LIBERTY AND FREE ENTERPRISE AND TO ADVOCATE FOR THE ADVANCEMENT OF SUCH POLICY.
IRS990EZ/PrintingPublicationsPostageAmt011719
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE THE COMMON GOOD AND SOCIAL WELFARE BY EDUCATING THE PUBLIC ABOUT PUBLIC POLICY DRIVEN BY THE PRINCIPLES OF LIBERTY AND FREE ENTERPRISE AND TO ADVOCATE FOR THE ADVANCEMENT OF SUCH POLICY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt081280
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0111067
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0110144
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MAINEFIRSTPROJECT.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/ExplanationTxt0DESCRIPTION: BANK INTEREST. AMOUNT: 8.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: SUPPLIES. AMOUNT: 1,419. DESCRIPTION: FEES. AMOUNT: 369. TOTAL TO FORM 990-EZ, LINE 16: 1,788.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE E LOCKMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02074606518
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEW ENGLAND OPPORTUNITY PROJECT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA MAINE FIRST PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0NEWE
ReturnHeader/Filer/EIN0473312935
ReturnHeader/Filer/PhoneNum02074606518
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 623
ReturnHeader/Filer/USAddress/CityNm0BREWER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004412
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043374690
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 DEBECK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOLDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004429
ReturnHeader/PreparerPersonGrp/PhoneNum02079419810
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CULLEN G WILLIAMS CPA
ReturnHeader/ReturnTs02026-02-03T11:22:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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