Etna Spiritualist Association
Etna Spiritualist Association maintains stable assets and low liabilities with no reported officer compensation.
EIN: 16014324 · Etna, ME · NTEE: X19 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $70K |
| Total Expenses | $64K |
| Program Spending | 90% |
| Net Assets | $192K |
| Transparency Score | 85/100 |
Is Etna Spiritualist Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Etna Spiritualist Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Etna Spiritualist Association
Etna Spiritualist Association (EIN: 16014324) is a nonprofit organization based in Etna, ME, classified under NTEE code X19. The organization reported total revenue of $70K and total assets of $204K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Etna Spiritualist Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Etna Spiritualist Association is a micro nonprofit that has been operating for 20 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $76K |
| Total Expenses | $64K |
| Surplus / Deficit | +$12K |
| Total Assets | $192K |
| Total Liabilities | $1 |
| Net Assets | $192K |
| Operating Margin | 15.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 35.8 months |
Financial Health Grade: A
In 2023, Etna Spiritualist Association reported a surplus of $12K with revenue exceeding expenses, holds 35.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2023), Etna Spiritualist Association's revenue has grown at a compound annual growth rate (CAGR) of 4.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +26.9% | +10091.9% | +0.0% |
| 2022 | -23.2% | -28.5% | +0.0% |
| 2021 | +60.9% | -97.3% | -7.4% |
| 2020 | -3.3% | -39.1% | +7.8% |
| 2019 | -18.1% | +6.9% | -2.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Etna Spiritualist Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Etna Spiritualist Association allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $12K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating a volunteer-led organization or one with extremely lean administrative costs, which is highly favorable for donor confidence.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Etna Spiritualist Association's IRS 990 filings:
- Unusually low reported expenses in 2021 and 2022 ($881 and $630 respectively) could indicate incomplete reporting or significant reliance on unquantified in-kind support, warranting further clarification.
Strengths
The following positive indicators were identified for Etna Spiritualist Association:
- Consistent financial stability with growing assets, reaching $191,677 in 2023.
- Zero reported officer compensation across all filings, indicating a highly efficient and volunteer-driven model.
- Minimal liabilities reported consistently, demonstrating strong financial health and low debt.
- High program spending ratio, suggesting a strong focus on mission-related activities.
- Consistent IRS 990 filing history, indicating good transparency and compliance.
Frequently Asked Questions about Etna Spiritualist Association
Is Etna Spiritualist Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Etna Spiritualist Association (EIN: 16014324) some concerns. Mission Score: 85/100. 1 red flag identified, 5 strengths noted.
How does Etna Spiritualist Association spend its money?
Etna Spiritualist Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Etna Spiritualist Association tax-deductible?
Etna Spiritualist Association is registered as a tax-exempt nonprofit (EIN: 16014324). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Etna Spiritualist Association's spending goes to programs?
Etna Spiritualist Association directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Etna Spiritualist Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Etna Spiritualist Association is above average for NTEE category X19 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Etna Spiritualist Association located?
Etna Spiritualist Association is headquartered in Etna, Maine and files with the IRS under EIN 16014324. It is classified under NTEE code X19.
How many years of IRS 990 filings does Etna Spiritualist Association have?
Etna Spiritualist Association has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $70K in total revenue.
How does Etna Spiritualist Association manage to have such low expenses in certain years, like $630 in 2022?
The exceptionally low expense figures in 2021 ($881) and 2022 ($630) are unusual and could suggest that many operational costs are covered by in-kind donations, volunteer labor, or that certain expenses are categorized differently or not fully reported in these specific line items on the 990-EZ form. It might also indicate periods of reduced activity or significant cost-cutting measures.
Is the Etna Spiritualist Association financially stable?
Yes, the organization appears financially stable. It consistently maintains a healthy asset base, reaching $191,677 in 2023, and reports minimal liabilities across all filings, indicating a strong balance sheet and low financial risk.
What is the primary use of the organization's revenue?
Given the NTEE code X19 (Religious Organizations, Nec) and the very low administrative and fundraising costs, the vast majority of the organization's revenue is likely directed towards its spiritual programs and maintaining its facilities, as evidenced by the high program spending ratio.
Filing History
IRS 990 filing history for Etna Spiritualist Association showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Etna Spiritualist Association's revenue has grown by 74%, moving from $44K to $76K. Total assets increased by 20.1% over the same period, from $160K to $192K. Total functional expenses rose by 70.3%, from $38K to $64K. In its most recent filing year (2023), Etna Spiritualist Association reported a surplus of $12K, with revenue exceeding expenses. The organization holds $1 in liabilities against $192K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $192K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $76K | $64K | $192K | $1 | — | View 990 |
| 2022 | $60K | $630 | $192K | $1 | — | View 990 |
| 2021 | $78K | $881 | $192K | $1 | — | View 990 |
| 2020 | $48K | $33K | $207K | $1 | — | — |
| 2019 | $50K | $54K | $192K | $2K | — | View 990 |
| 2018 | $61K | $51K | $196K | $2K | — | View 990 |
| 2017 | $67K | $60K | $185K | $1K | — | View 990 |
| 2015 | $55K | $60K | $186K | $1 | — | View 990 |
| 2014 | $74K | $58K | $191K | $1 | — | View 990 |
| 2013 | $48K | $45K | $174K | $1 | — | View 990 |
| 2012 | $47K | $34K | $173K | $694 | — | View 990 |
| 2011 | $44K | $38K | $160K | $138 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $76K, expenses of $64K, and assets of $192K (revenue +26.9% year-over-year).
- 2022: Revenue of $60K, expenses of $630, and assets of $192K (revenue -23.2% year-over-year).
- 2021: Revenue of $78K, expenses of $881, and assets of $192K (revenue +60.9% year-over-year).
- 2020: Revenue of $48K, expenses of $33K, and assets of $207K (revenue -3.3% year-over-year).
- 2019: Revenue of $50K, expenses of $54K, and assets of $192K (revenue -18.1% year-over-year).
- 2018: Revenue of $61K, expenses of $51K, and assets of $196K (revenue -9.0% year-over-year).
- 2017: Revenue of $67K, expenses of $60K, and assets of $185K (revenue +21.7% year-over-year).
- 2015: Revenue of $55K, expenses of $60K, and assets of $186K (revenue -25.6% year-over-year).
- 2014: Revenue of $74K, expenses of $58K, and assets of $191K (revenue +55.5% year-over-year).
- 2013: Revenue of $48K, expenses of $45K, and assets of $174K (revenue +1.2% year-over-year).
- 2012: Revenue of $47K, expenses of $34K, and assets of $173K (revenue +8.1% year-over-year).
- 2011: Revenue of $44K, expenses of $38K, and assets of $160K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Etna Spiritualist Association:
Data Sources and Methodology
This transparency report for Etna Spiritualist Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.