Civic Intelligence

Maine Community Law Center

EIN 47-4320262 • 501(c)4 • Portland, ME

Profile

To increase access to justice by providing low cost legal services to modest means clients; to provide a structured educational training program for new lawyers interested in serving modest means clients and/or starting a solo or small firm practice.

21 Belmont StPortland, ME 04101

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

100th percentile

6040%

Higher net margin than 100% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $17,696 (-100%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $17,696 (-100%) from 2021

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$293

Down $1,381 (-127%) from 2021

Expenses

Up

$17,405

Up $15,166 (+677%) from 2021

Net Income

Down

-$17,698

Down $16,547 (-1438%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$200K$150K$100K$50K$0Assets 2015: $32,599Liabilities 2015: $18,175Net Assets 2015: $14,4242015Assets 2016: $55,240Liabilities 2016: $34,082Net Assets 2016: $21,1582016Assets 2017: $69,132Liabilities 2017: $29,761Net Assets 2017: $39,3712017Assets 2018: $163,741Liabilities 2018: $89,753Net Assets 2018: $73,9882018Assets 2019: $163,260Liabilities 2019: $59,230Net Assets 2019: $104,0302019Assets 2020: $18,847Liabilities 2020: $0Net Assets 2020: $18,8472020Assets 2021: $17,696Liabilities 2021: $0Net Assets 2021: $17,6962021Assets 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities-
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$200K$0-$200KRevenue 2015: $40,070Expenses 2015: $25,646Net Income 2015: $14,4242015Revenue 2016: $160,832Expenses 2016: $154,084Net Income 2016: $6,7482016Revenue 2017: $238,561Expenses 2017: $220,197Net Income 2017: $18,3642017Revenue 2018: $316,039Expenses 2018: $271,931Net Income 2018: $44,1082018Revenue 2019: $355,605Expenses 2019: $323,607Net Income 2019: $31,9982019Revenue 2020: $139,277Expenses 2020: $224,460Net Income 2020: -$85,1832020Revenue 2021: $1,088Expenses 2021: $2,239Net Income 2021: -$1,1512021Revenue 2022: -$293Expenses 2022: $17,405Net Income 2022: -$17,6982022

Highlighted filing

2022

Revenue-$293
Expenses$17,405
Net Income-$17,698
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
-$293
Expenses
$17,405
Net income
-$17,698
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.17$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.01$0.02$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.39$2.24$0.85
2019Detailed filing. Detailed filing data is available for this year.$1.63$0.59$1.04$3.56$3.24$0.32
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.90$0.74$3.16$2.72$0.44
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.30$0.39$2.39$2.20$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.34$0.21$1.61$1.54$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.18$0.14$0.40$0.26$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 6, 2024
Return Version
2022v5.0
Mission and Program Overview

Mission

To increase access to justice by providing low cost legal services to modest means clients; to provide a structured educational training program for new lawyers interested in serving modest means clients and/or starting a solo or small firm practice.

Program Services

DescriptionGrantsExpenses
PRIOR TO THE PANDEMIC, THE ORGANIZATION PROVIDED LOW COST LEGAL SERVICES TO MODEST MEANS CLIENTS; PROVIDED STRUCTURED EDUCATIONAL TRAINING FOR NEW LAWYERS INTERESTED IN SERVING MODEST MEANS CLIENTS AND/OR STARTING A SOLO OR SMALL FIRM PRACTICE. IN MARCH 2020, DUE TO PANDEMIC RESTRICTIONS, THE OFFICE TEMPORARILY CLOSED AND COURT PROCEEDINGS WERE SUSPENDED.$14,611$16,791
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELIZABETH STOUTPresident-$0--
CHRISTOPHER NORTHROPVice Preside-$0--
CECILIA GUECIATreasurer-$0--
DIANE CIPPOLLONEDirector-$0--
MERRITT HEMINGWAYDirector-$0--
PETER GOLDMANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Maine Community Law Center
EIN
47-4320262
Phone
2076719596
Address
21 BELMONT ST, PORTLAND, ME 04101

Signing Officer

Name
Elizabeth Stout
Title
President
Phone
2076719596
Signed
2024-02-06
Discuss with paid preparer
Yes

Preparer

Firm
Smith & Associates Cpas
Address
500 US ROUTE 1 STE 102, YARMOUTH, ME 04096-6817
Preparer
Lori L Aliberti Ea
Phone
2078468881
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: univ. Maine school of law address: 300 fore st portland, me 04101 cash contribution: 14,611”

Form 990-ez, Part I, Line 16

“Expenses software & licenses 338 bank service fees 48 non-investment depreciation 695 total 1,081”

Form 990-ez, Part II, Line 24

“Equipment 7,142 0 less accumulated depreciation 6,152 0 tax refund 0 0 total 990 0”

Form 990-ez, Part III

“To increase access to justice by providing low cost legal services to modest means clients; to provide a structured educational training program for new lawyers interested in serving modest means clients and/or starting a solo or small firm practice.”

Form 990-ez, Part III, Line 28

“Prior to the pandemic, the organization provided low cost legal services to modest means clients; provided structured educational training for new lawyers interested in serving modest means clients and/or starting a solo or small firm practice. In march 2020, due to pandemic restrictions, the office temporarily closed and court proceedings were suspended.”

Raw XML Appendix141 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/BooksInCareOfDetail/PersonNm0ELIZABETH STOUT
IRS990EZ/BooksInCareOfDetail/PhoneNum02076719596
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt021 BELMONT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016708
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0293
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-17698
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01713
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017698
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-293
IRS990EZ/GrantsAndSimilarAmountsPaidAmt014611
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017698
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017698
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELIZABETH STOUT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTOPHER NORTHROP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CECILIA GUECIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DIANE CIPPOLLONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MERRITT HEMINGWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PETER GOLDMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0990
IRS990EZ/OtherExpensesTotalAmt01081
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO INCREASE ACCESS TO JUSTICE BY PROVIDING LOW COST LEGAL SERVICES TO MODEST MEANS CLIENTS; TO PROVIDE A STRUCTURED EDUCATIONAL TRAINING PROGRAM FOR NEW LAWYERS INTERESTED IN SERVING MODEST MEANS CLIENTS AND/OR STARTING A SOLO OR SMALL FIRM PRACTICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRIOR TO THE PANDEMIC, THE ORGANIZATION PROVIDED LOW COST LEGAL SERVICES TO MODEST MEANS CLIENTS; PROVIDED STRUCTURED EDUCATIONAL TRAINING FOR NEW LAWYERS INTERESTED IN SERVING MODEST MEANS CLIENTS AND/OR STARTING A SOLO OR SMALL FIRM PRACTICE. IN MARCH 2020, DUE TO PANDEMIC RESTRICTIONS, THE OFFICE TEMPORARILY CLOSED AND COURT PROCEEDINGS WERE SUSPENDED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt014611
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt016791
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialConditionDesc0HURRICANE LEE EXTENDED DUE DATE 21524
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017405
IRS990EZ/TotalProgramServiceExpensesAmt016791
IRS990EZ/TotalRevenueAmt0-293
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0OFFICE EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1TRANSFER OF FUNDS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CUMBERLAND LEGAL AID CLINIC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12023-05-19
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0500
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt114611
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0VARIOUS ORGANIZATIONS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0300 FORE ST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0ME
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd004101
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0CHRISTOPHER NORTHROP, ESQ.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: UNIV. MAINE SCHOOL OF LAW ADDRESS: 300 FORE ST PORTLAND, ME 04101 CASH CONTRIBUTION: 14,611
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES SOFTWARE & LICENSES 338 BANK SERVICE FEES 48 NON-INVESTMENT DEPRECIATION 695 TOTAL 1,081
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 7,142 0 LESS ACCUMULATED DEPRECIATION 6,152 0 TAX REFUND 0 0 TOTAL 990 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO INCREASE ACCESS TO JUSTICE BY PROVIDING LOW COST LEGAL SERVICES TO MODEST MEANS CLIENTS; TO PROVIDE A STRUCTURED EDUCATIONAL TRAINING PROGRAM FOR NEW LAWYERS INTERESTED IN SERVING MODEST MEANS CLIENTS AND/OR STARTING A SOLO OR SMALL FIRM PRACTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO THE PANDEMIC, THE ORGANIZATION PROVIDED LOW COST LEGAL SERVICES TO MODEST MEANS CLIENTS; PROVIDED STRUCTURED EDUCATIONAL TRAINING FOR NEW LAWYERS INTERESTED IN SERVING MODEST MEANS CLIENTS AND/OR STARTING A SOLO OR SMALL FIRM PRACTICE. IN MARCH 2020, DUE TO PANDEMIC RESTRICTIONS, THE OFFICE TEMPORARILY CLOSED AND COURT PROCEEDINGS WERE SUSPENDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH STOUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02076719596
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAINE COMMUNITY LAW CENTER
ReturnHeader/Filer/BusinessNameControlTxt0MAIN
ReturnHeader/Filer/EIN0474320262
ReturnHeader/Filer/PhoneNum02076719596
ReturnHeader/Filer/USAddress/AddressLine1Txt021 BELMONT ST
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 US ROUTE 1 STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YARMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0040966817
ReturnHeader/PreparerPersonGrp/PhoneNum02078468881
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI L ALIBERTI EA
ReturnHeader/ReturnTs02024-02-14T11:37:04-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ELIZABETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STOUT
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.