Civic Intelligence

Dirigo Marine Learning Center

990PF • Fiscal year 2021 • EIN 81-0806615

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 08, 2022

Organization Profile
100 West Commercial StreetPortland, ME 04102

(207) 774-1067

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2021

Liabilities / Revenue

57th percentile

0.00x

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

2021 filings • <$500k nonprofits • Source year 2021

Net Margin

9th percentile

-96%

Higher net margin than 9% of similar nonprofits.

2021 filings • <$500k nonprofits • Source year 2021

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • <$500k nonprofits • Source year 2021

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2021 filings • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

16%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $2,798 (-100%) from 2020

Net Assets

Down

$0

Down $2,798 (-100%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin9th percentile

Revenue

Up

$2,900

Up $400 (+16%) from 2020

Expenses

Down

$5,698

Down $41,813 (-88%) from 2020

Net Income

Up

-$2,798

Up $42,213 (+94%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$60K$40K$20K$0Assets 2016: $3,813Liabilities 2016: $0Net Assets 2016: $3,8132016Assets 2017: $15,567Liabilities 2017: $2,500Net Assets 2017: $13,0672017Assets 2018: $44,850Liabilities 2018: $2,690Net Assets 2018: $42,1602018Assets 2019: $47,809Liabilities 2019: $0Net Assets 2019: $47,8092019Assets 2020: $2,798Liabilities 2020: $0Net Assets 2020: $2,7982020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0
Open 2021 Filing

Operations Trend

Revenue Growth59th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $42,025Expenses 2016: $38,212Net Income 2016: $3,8132016Revenue 2017: $315,735Expenses 2017: $306,481Net Income 2017: $9,2542017Revenue 2018: $101,425Expenses 2018: $72,332Net Income 2018: $29,0932018Revenue 2019: $9,365Expenses 2019: $3,716Net Income 2019: $5,6492019Revenue 2020: $2,500Expenses 2020: $47,511Net Income 2020: -$45,0112020Revenue 2021: $2,900Expenses 2021: $5,698Net Income 2021: -$2,7982021

Highlighted filing

2021

Revenue$2,900
Expenses$5,698
Net Income-$2,798
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 8, 2022
Return Version
2021v4.1
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phineas Sprague JrDirector, President, Treasurer-$0--
Eric SpragueDirector-$0--
Phineas SpragueDirector-$0--
Filing and Contact Details

Filer

Filer Name
Dirigo Marine Learning Center
EIN
81-0806615
Phone
2077741067
Address
100 West Commercial Street, Portland, ME 04102

Signing Officer

Name
Phineas Sprague Jr
Title
President
Phone
2077741067
Signed
2022-03-08
Discuss with paid preparer
Yes

Preparer

Firm
Berry Dunn McNeil & Parker LLC
Address
PO Box 1100, Portland, ME 04104-1100
Preparer
Joseph R Byrne
Phone
2077752387
Raw XML Appendix287 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.

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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0Director, President, Treasurer
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IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0The Organization promotes and provides the educational content for sail training programs on the sailing school vessel Harvey Gamage and also provides marine trade instruction programs conducted both on board the same vessel and at shore-based educational facilities. The Organization will also provide scholarship support for the programs to the extent funds are available.The vessel will operate during the spring, summer, and part of the fall in the Gulf of Maine and Canadian maritimes. Each fall and spring, the vessel will transit down the Atlantic coast while conducting educational programming provided by the Organization. In the winter months, the educational programming will occur in the Southeastern United States or the Caribbean.The Organization has also provided grant funding to an unrelated non-profit organization with a charitable purpose similar to that of the filing organization in support of their operations.
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IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
LiquidationExplanationStmt/ExplanationTxt0Effective December 31, 2021, the Board of Directors of Dirigo Marine Learning Center (the Center) unanimously consented to dissolve the Center. Where all assets were expended in pursuit of the Center's exempt purposes, there were no remaining assets to distribute upon dissolution. As part of the unanimous consent to dissolve, the Center agreed that should any future contributions be received, they will be immediately distributed to Sailing Ships Portland d/b/a Sailing Ships Maine, a 501(c)(3) public charity with a similar exempt purpose and mission to that of the Center. The Center has seperately notified the Internal Revenue Service of its voluntary intention to terminate private foundation status pursuant to Internal Revenue Code Section 507(a)(1). Where all assets were fully expended in pursuit of the Center's exempt purposes, there is no termination tax payable upon dissolution. Certified copies of the articles of dissolution as filed with the State of Maine, including the unanimous consent dissolution agreement approved by the Board of Directors, statement of intent to dissolve as filed with the State of Maine, and voluntary intent to terminate private foundation status pursuant to Internal Revenue Code Section 507(a)(1) as previosuly filed with the Internal Revenue Service are included with the final Form 990-PF.
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Loss on Scrapped Fixed Assets
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt02261
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt02261
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Phineas Sprague Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02077741067
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Dirigo Marine Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0DIRI
ReturnHeader/Filer/EIN0810806615
ReturnHeader/Filer/PhoneNum02077741067
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 West Commercial Street
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010523282
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Berry Dunn McNeil & Parker LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0041041100
ReturnHeader/PreparerPersonGrp/PhoneNum02077752387
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph R Byrne
ReturnHeader/ReturnTs02022-03-15T10:29:34-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Phineas
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Sprague Jr
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$2,900
Expenses
$5,698
Net income
-$2,798
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.03$0.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.03$0.48$0.45
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.09$0.04$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$1.01$0.72$0.29
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.03$0.13$3.16$3.06$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.42$0.38$0.04