Maine Town City And County Management Association
Maine Town City And County Management Association operates with volunteer leadership and fluctuating annual surpluses/deficits.
EIN: 10367280 · Augusta, ME · NTEE: S41 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $125K |
| Total Expenses | $125K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $100,000. |
| Net Assets | $57K |
| Transparency Score | 75/100 |
Is Maine Town City And County Management Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Maine Town City And County Management Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Maine Town City And County Management Association
Maine Town City And County Management Association (EIN: 10367280) is a nonprofit organization based in Augusta, ME, classified under NTEE code S41. The organization reported total revenue of $125K and total assets of $82K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Maine Town City And County Management Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Maine Town City And County Management Association is a small nonprofit that has been operating for 23 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $102K |
| Total Expenses | $125K |
| Surplus / Deficit | $-22,413 |
| Total Assets | $79K |
| Total Liabilities | $23K |
| Net Assets | $57K |
| Operating Margin | -21.9% |
| Debt-to-Asset Ratio | 28.4% |
| Months of Reserves | 7.6 months |
Financial Health Grade: B
In 2023, Maine Town City And County Management Association reported a deficit of $22K with expenses exceeding revenue, holds 7.6 months of operating reserves (strong position), has a debt-to-asset ratio of 28.4% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Maine Town City And County Management Association's revenue has grown at a compound annual growth rate (CAGR) of 4.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -2.2% | +20.9% | +0.2% |
| 2022 | +12.1% | +7.2% | -22.9% |
| 2021 | +92.5% | +258.1% | -2.6% |
| 2020 | -59.7% | -71.7% | +26.5% |
| 2019 | +18.9% | +16.5% | +21.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2003 |
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 Maine Town City And County Management Association with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Maine Town City And County Management Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 deficit of $22K, with expenses exceeding revenue.
- Debt-to-asset ratio: 28.4%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is not compensated through traditional officer salaries, which is commendable for an organization of its size with revenues typically around $100,000.
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 Maine Town City And County Management Association's IRS 990 filings:
- Expenses exceeded revenue in 2023 ($124,825 vs. $102,412), leading to a deficit.
- Significant increase in liabilities from $2,461 in 2022 to $22,500 in 2023.
Strengths
The following positive indicators were identified for Maine Town City And County Management Association:
- Consistent reporting of 0% officer compensation, indicating volunteer leadership or highly efficient compensation practices.
- Steady growth in assets over the past decade, from $8,962 in 2014 to $79,183 in 2023.
- Generally consistent revenue streams, typically around $100,000 annually, supporting ongoing operations.
Frequently Asked Questions about Maine Town City And County Management Association
Is Maine Town City And County Management Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Maine Town City And County Management Association (EIN: 10367280) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
How does Maine Town City And County Management Association spend its money?
Maine Town City And County Management Association directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Maine Town City And County Management Association tax-deductible?
Maine Town City And County Management Association is registered as a tax-exempt nonprofit (EIN: 10367280). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Maine Town City And County Management Association CEO make?
Maine Town City And County Management Association's highest-compensated officer earns $100,000. annually. The organization reported $125K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Maine Town City And County Management Association's spending goes to programs?
Maine Town City And County Management Association directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Maine Town City And County Management Association compare to similar nonprofits?
With a transparency score of 75/100 (Good), Maine Town City And County Management Association is above average for NTEE category S41 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Maine Town City And County Management Association located?
Maine Town City And County Management Association is headquartered in Augusta, Maine and files with the IRS under EIN 10367280. It is classified under NTEE code S41.
How many years of IRS 990 filings does Maine Town City And County Management Association have?
Maine Town City And County Management Association has 13 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 $125K in total revenue.
Is Maine Town City And County Management Association financially stable?
While the organization has built assets to $79,183, it has experienced years where expenses exceeded revenue, such as in 2023 ($124,825 expenses vs. $102,412 revenue), suggesting a need for consistent financial planning to maintain stability.
How does the organization fund its operations without officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization relies on volunteer leadership or compensates its key personnel through mechanisms not classified as officer compensation on the 990 form, which is a strong indicator of efficient use of funds.
What caused the significant increase in liabilities in 2023?
Liabilities increased from $2,461 in 2022 to $22,500 in 2023. Further investigation into the 990 form's balance sheet would be needed to understand the nature of this increase, such as new payables or deferred revenue.
Filing History
IRS 990 filing history for Maine Town City And County Management Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Maine Town City And County Management Association's revenue has grown by 65.6%, moving from $62K to $102K. Total assets increased by 64.8% over the same period, from $48K to $79K. Total functional expenses rose by 70%, from $73K to $125K. In its most recent filing year (2023), Maine Town City And County Management Association reported a deficit of $22K, with expenses exceeding revenue. The organization holds $23K in liabilities against $79K in assets (debt-to-asset ratio: 28.4%), resulting in net assets of $57K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $102K | $125K | $79K | $23K | — | — |
| 2022 | $105K | $103K | $79K | $2K | — | View 990 |
| 2021 | $93K | $96K | $103K | $2K | — | — |
| 2020 | $49K | $27K | $105K | $2K | — | View 990 |
| 2019 | $120K | $95K | $83K | $2K | — | View 990 |
| 2018 | $101K | $82K | $68K | $12K | — | View 990 |
| 2017 | $91K | $85K | $49K | $13K | — | View 990 |
| 2016 | $91K | $72K | $51K | $21K | — | View 990 |
| 2015 | $72K | $70K | $39K | $28K | — | View 990 |
| 2014 | $76K | $91K | $9K | $740 | — | View 990 |
| 2013 | $86K | $90K | $24K | $662 | — | View 990 |
| 2012 | $73K | $94K | $27K | $534 | — | View 990 |
| 2011 | $62K | $73K | $48K | $232 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $102K, expenses of $125K, and assets of $79K (revenue -2.2% year-over-year).
- 2022: Revenue of $105K, expenses of $103K, and assets of $79K (revenue +12.1% year-over-year).
- 2021: Revenue of $93K, expenses of $96K, and assets of $103K (revenue +92.5% year-over-year).
- 2020: Revenue of $49K, expenses of $27K, and assets of $105K (revenue -59.7% year-over-year).
- 2019: Revenue of $120K, expenses of $95K, and assets of $83K (revenue +18.9% year-over-year).
- 2018: Revenue of $101K, expenses of $82K, and assets of $68K (revenue +10.9% year-over-year).
- 2017: Revenue of $91K, expenses of $85K, and assets of $49K (revenue -0.1% year-over-year).
- 2016: Revenue of $91K, expenses of $72K, and assets of $51K (revenue +26.3% year-over-year).
- 2015: Revenue of $72K, expenses of $70K, and assets of $39K (revenue -4.8% year-over-year).
- 2014: Revenue of $76K, expenses of $91K, and assets of $9K (revenue -11.8% year-over-year).
- 2013: Revenue of $86K, expenses of $90K, and assets of $24K (revenue +18.7% year-over-year).
- 2012: Revenue of $73K, expenses of $94K, and assets of $27K (revenue +17.4% year-over-year).
- 2011: Revenue of $62K, expenses of $73K, and assets of $48K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Maine Town City And County Management Association:
Data Sources and Methodology
This transparency report for Maine Town City And County Management 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.