Civic Intelligence

Portland Police Benevolent Association

EIN 51-0188186 • 501(c)5 • Portland, ME

Profile

Representation, protection

109 Middle StreetPortland, 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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

8th percentile

-40%

Higher net margin than 8% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

64th percentile

$4,500

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

13th percentile

-30%

Faster asset growth than 13% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-0.5%

Faster revenue growth than 44% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$74,169

Down $31,964 (-30%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$74,169

Down $31,964 (-30%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin8th percentile

Revenue

Down

$79,818

Down $404 (-0.5%) from 2024

Expenses

Up

$112,068

Up $60,863 (+119%) from 2024

Net Income

Down

-$32,250

Down $61,267 (-211%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$150K$100K$50K$0Assets 2011: $81,269Liabilities 2011: $02011Assets 2012: $106,549Liabilities 2012: $02012Assets 2013: $103,107Liabilities 2013: $02013Assets 2014: $106,120Liabilities 2014: $02014Assets 2015: $107,482Liabilities 2015: $02015Assets 2016: $86,087Liabilities 2016: $02016Assets 2017: $78,755Liabilities 2017: $02017Assets 2018: $65,045Liabilities 2018: $02018Assets 2019: $50,779Liabilities 2019: $02019Assets 2020: $64,827Liabilities 2020: $02020Assets 2021: $57,585Liabilities 2021: $02021Assets 2022: $49,168Net Assets 2022: $49,1682022Assets 2023: $77,116Net Assets 2023: $77,1162023Assets 2024: $106,133Net Assets 2024: $106,1332024Assets 2025: $74,169Net Assets 2025: $74,1692025

Highlighted filing

2025

Assets$74,169
Liabilities-
Net Assets$74,169
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $84,213Expenses 2011: $69,986Net Income 2011: $14,2272011Revenue 2012: $81,642Expenses 2012: $62,911Net Income 2012: $18,7312012Revenue 2013: $80,412Expenses 2013: $83,854Net Income 2013: -$3,4422013Revenue 2014: $83,706Expenses 2014: $80,693Net Income 2014: $3,0132014Revenue 2015: $83,362Expenses 2015: $82,000Net Income 2015: $1,3622015Revenue 2016: $82,865Expenses 2016: $104,260Net Income 2016: -$21,3952016Revenue 2017: $88,464Expenses 2017: $95,796Net Income 2017: -$7,3322017Revenue 2018: $79,886Expenses 2018: $93,596Net Income 2018: -$13,7102018Revenue 2019: $68,914Expenses 2019: $83,180Net Income 2019: -$14,2662019Revenue 2020: $88,581Expenses 2020: $74,533Net Income 2020: $14,0482020Revenue 2021: $87,226Expenses 2021: $94,202Net Income 2021: -$6,9762021Revenue 2022: $102,772Expenses 2022: $90,883Net Income 2022: $11,8892022Revenue 2023: $78,612Expenses 2023: $66,433Net Income 2023: $12,1792023Revenue 2024: $80,222Expenses 2024: $51,205Net Income 2024: $29,0172024Revenue 2025: $79,818Expenses 2025: $112,068Net Income 2025: -$32,2502025

Highlighted filing

2025

Revenue$79,818
Expenses$112,068
Net Income-$32,250
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$74,169
Liabilities
-
Net assets
$74,169
Revenue
$79,818
Expenses
$112,068
Net income
-$32,250
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.74$0.74$0.80$1.12$0.32
2024Detailed filing. Detailed filing data is available for this year.$1.06$1.06$0.80$0.51$0.29
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.77$0.79$0.66$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.03$0.91$0.12
2021Summary only. Only limited summary data is available for this year.$0.58$0.00$0.87$0.94$0.07
2020Summary only. Only limited summary data is available for this year.$0.65$0.00$0.89$0.75$0.14
2019Summary only. Only limited summary data is available for this year.$0.51$0.00$0.69$0.83$0.14
2018Summary only. Only limited summary data is available for this year.$0.65$0.00$0.80$0.94$0.14
2017Summary only. Only limited summary data is available for this year.$0.79$0.00$0.88$0.96$0.07
2016Summary only. Only limited summary data is available for this year.$0.86$0.00$0.83$1.04$0.21
2015Summary only. Only limited summary data is available for this year.$1.07$0.00$0.83$0.82$0.01
2014Summary only. Only limited summary data is available for this year.$1.06$0.00$0.84$0.81$0.03
2013Summary only. Only limited summary data is available for this year.$1.03$0.00$0.80$0.84$0.03
2012Summary only. Only limited summary data is available for this year.$1.07$0.00$0.82$0.63$0.19
2011Summary only. Only limited summary data is available for this year.$0.81$0.00$0.84$0.70$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$79,818
Mission and Program Overview

Mission

Representation, protection

Program Services

DescriptionGrantsExpenses
Labor negotiations, fact finding, arbitration. Dues received and then paid to the Maine Association of Police are for the protection and benefit of members.--
Promoate and develop a friendly and fraternal spirit among members to mitigate work hazards and foster and promote goodwill with member and the community.--
Promote professionalism of the police services, to stimulate mutual cooperation of each member, and to strive for the maintenance of equitable wages and hours.--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thien DuongPresidentPT$4,500-$4,500
Matt PavisVice PresidentPT$3,250-$3,250
Jason LeadbetterTreasurerPT$2,500-$2,500
David SchertzSecretaryPT$2,500-$2,500
Filing and Contact Details

Filer

Filer Name
Portland Police Benevolent Association
EIN
51-0188186
In Care Of
% Chris Shinay
Phone
2078748926
Address
109 Middle Street, Portland, ME 04101

Signing Officer

Name
Chris Shinay
Title
Treasurer
Phone
2078748926
Signed
2025-07-22
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

“Soda Machine 1,370”

Form 990-EZ, Part I, Line 8, Other Revenue

“Gym Income 1,355”

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

“Maine Association of Police Dues 86,130”

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

“Scholarships 2,218”

Form 990-EZ, Part I, Line 20, Net Assets

“Prior year error in Interest Income 286”

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

“Glock purchase monies Beginning of year 6,548, End of year 6,548”

Raw XML Appendix129 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
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IRS990EZ/AddressChangeInd0X
IRS990EZ/BenefitsPaidToOrForMembersAmt010067
IRS990EZ/BooksInCareOfDetail/PersonNm0Jason Leadbetter
IRS990EZ/BooksInCareOfDetail/PhoneNum02078748300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0109 Middle Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Portland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt099585
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt067621
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-32250
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0805
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0106133
IRS990EZ/Form990TotalAssetsGrp/EOYAmt074169
IRS990EZ/GrossReceiptsAmt079818
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01120
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt075973
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0106133
IRS990EZ/NetAssetsOrFundBalancesEOYAmt074169
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0106133
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt074169
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt12500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt23250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt32500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Thien Duong
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jason Leadbetter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Matt Pavis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3David Schertz
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06548
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06548
IRS990EZ/OtherChangesInNetAssetsAmt0286
IRS990EZ/OtherExpensesTotalAmt088348
IRS990EZ/OtherRevenueTotalAmt02725
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Representation, protection
IRS990EZ/PrintingPublicationsPostageAmt098
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Labor negotiations, fact finding, arbitration. Dues received and then paid to the Maine Association of Police are for the protection and benefit of members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Promoate and develop a friendly and fraternal spirit among members to mitigate work hazards and foster and promote goodwill with member and the community.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Promote professionalism of the police services, to stimulate mutual cooperation of each member, and to strive for the maintenance of equitable wages and hours.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt012750
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ME
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0112068
IRS990EZ/TotalRevenueAmt079818
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0n/a
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt076600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt076600
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01737
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0275
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0275
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01737
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01737
IRS990ScheduleA/InvestmentIncomeCYPct00.02210
IRS990ScheduleA/InvestmentIncomePYPct00.02210
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97790
IRS990ScheduleA/PublicSupportPY509Pct00.97790
IRS990ScheduleA/PublicSupportTotal509Amt076875
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt076875
IRS990ScheduleA/Total509Grp/TotalAmt076875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt078612
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt078612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Soda Machine 1,370
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Gym Income 1,355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Maine Association of Police Dues 86,130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Scholarships 2,218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior year error in Interest Income 286
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Glock purchase monies Beginning of year 6,548, End of year 6,548
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 8, Other Revenue
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 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Chris Shinay
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02078748926
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Portland Police Benevolent Association
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0510188186
ReturnHeader/Filer/InCareOfNm0% Chris Shinay
ReturnHeader/Filer/PhoneNum02078748926
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 Middle Street
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004101
ReturnHeader/ReturnTs02025-07-28T02:14:02-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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