Maine Womans Christian Temperance
Maine Womans Christian Temperance Union maintains substantial assets with minimal expenses and no officer compensation, but shows highly volatile revenue and a significant financial anomaly in 2018.
EIN: 10114140 · Portland, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $41K |
| Total Expenses | $9K |
| Program Spending | 80% |
| Net Assets | $306K |
| Transparency Score | 65/100 |
Is Maine Womans Christian Temperance Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Maine Womans Christian Temperance directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Maine Womans Christian Temperance
Maine Womans Christian Temperance (EIN: 10114140) is a nonprofit organization based in Portland, ME. The organization reported total revenue of $41K and total assets of $332K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Maine Womans Christian Temperance's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Maine Womans Christian Temperance is a micro nonprofit that has been operating for 97 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 0.8%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $29K |
| Total Expenses | $9K |
| Surplus / Deficit | +$20K |
| Total Assets | $306K |
| Net Assets | $306K |
| Operating Margin | 69.6% |
| Months of Reserves | 413.2 months |
Financial Health Grade: A
In 2024, Maine Womans Christian Temperance reported a surplus of $20K with revenue exceeding expenses, holds 413.2 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2012–2024), Maine Womans Christian Temperance's revenue has grown at a compound annual growth rate (CAGR) of 0.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +31.5% | +20.7% | +7.1% |
| 2023 | +177.3% | -12.2% | +5.5% |
| 2022 | +113.5% | -17.4% | +1.4% |
| 2021 | -27.2% | +57.1% | +4.5% |
| 2020 | +17.7% | -49.6% | -0.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1929 |
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 Womans Christian Temperance with a Mission Score of 65 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 Womans Christian Temperance 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $20K, with revenue exceeding expenses.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure and excellent efficiency in this area, as no donor funds are used for executive salaries.
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 Womans Christian Temperance's IRS 990 filings:
- Significant financial anomaly in 2018 with negative revenue and extremely high expenses ($2,171,096) that needs clarification.
- Highly fluctuating annual revenue, making financial planning and sustainability assessment challenging.
- Lack of detailed program spending breakdown in the provided data makes it difficult to assess program efficiency.
Strengths
The following positive indicators were identified for Maine Womans Christian Temperance:
- Consistently reports zero officer compensation, indicating a volunteer-driven and highly efficient leadership structure.
- Maintains a strong balance sheet with zero reported liabilities across all filing periods.
- Possesses substantial assets ($331,904) relative to its operational size, suggesting financial stability and potential for future growth or program funding.
Frequently Asked Questions about Maine Womans Christian Temperance
Is Maine Womans Christian Temperance a legitimate charity?
Based on AI analysis of IRS 990 filings, Maine Womans Christian Temperance (EIN: 10114140) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Maine Womans Christian Temperance spend its money?
Maine Womans Christian Temperance directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Maine Womans Christian Temperance tax-deductible?
Maine Womans Christian Temperance is registered as a tax-exempt nonprofit (EIN: 10114140). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Maine Womans Christian Temperance's spending goes to programs?
Maine Womans Christian Temperance directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Maine Womans Christian Temperance located?
Maine Womans Christian Temperance is headquartered in Portland, Maine and files with the IRS under EIN 10114140.
How many years of IRS 990 filings does Maine Womans Christian Temperance have?
Maine Womans Christian Temperance 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 $41K in total revenue.
What caused the negative revenue and exceptionally high expenses in the 2018 filing period?
The 2018 filing shows a revenue of $-6,479 and expenses of $2,171,096. This is a significant outlier compared to all other years and requires clarification to understand if it was a reporting error, a major asset disposition, or an extraordinary event.
How does the organization utilize its substantial assets of $331,904 given its low annual expenses?
With assets significantly larger than its annual operating budget, it's important to understand if these assets are primarily endowment funds, property, or other investments, and how they contribute to the organization's long-term mission or current programs.
What are the specific programs and activities the organization undertakes with its modest annual expenses?
The provided data shows low annual expenses (e.g., $8,878 in 2024). Understanding the nature and impact of the programs delivered with this budget is crucial for assessing effectiveness.
Filing History
IRS 990 filing history for Maine Womans Christian Temperance showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Maine Womans Christian Temperance's revenue has grown by 9.7%, moving from $27K to $29K. Total assets increased by 6.6% over the same period, from $287K to $306K. Total functional expenses fell by 66.5%, from $26K to $9K. In its most recent filing year (2024), Maine Womans Christian Temperance reported a surplus of $20K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $29K | $9K | $306K | $0 | — | — |
| 2023 | $22K | $7K | $285K | $0 | — | — |
| 2022 | $8K | $8K | $271K | $0 | — | View 990 |
| 2021 | $4K | $10K | $267K | $0 | — | — |
| 2020 | $5K | $6K | $255K | $0 | — | View 990 |
| 2019 | $4K | $13K | $257K | $0 | — | View 990 |
| 2018 | $-6,479 | $2.2M | $265K | $0 | — | — |
| 2017 | $2K | $24K | $269K | $0 | — | View 990 |
| 2016 | $971 | $22K | $267K | $0 | — | View 990 |
| 2015 | $700 | $27K | $251K | $0 | — | View 990 |
| 2014 | $22K | $43K | $270K | $0 | — | — |
| 2013 | $15K | $35K | $283K | $0 | — | View 990 |
| 2012 | $27K | $26K | $287K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $29K, expenses of $9K, and assets of $306K (revenue +31.5% year-over-year).
- 2023: Revenue of $22K, expenses of $7K, and assets of $285K (revenue +177.3% year-over-year).
- 2022: Revenue of $8K, expenses of $8K, and assets of $271K (revenue +113.5% year-over-year).
- 2021: Revenue of $4K, expenses of $10K, and assets of $267K (revenue -27.2% year-over-year).
- 2020: Revenue of $5K, expenses of $6K, and assets of $255K (revenue +17.7% year-over-year).
- 2019: Revenue of $4K, expenses of $13K, and assets of $257K.
- 2018: Revenue of $-6,479, expenses of $2.2M, and assets of $265K (revenue -408.7% year-over-year).
- 2017: Revenue of $2K, expenses of $24K, and assets of $269K (revenue +116.2% year-over-year).
- 2016: Revenue of $971, expenses of $22K, and assets of $267K (revenue +38.7% year-over-year).
- 2015: Revenue of $700, expenses of $27K, and assets of $251K (revenue -96.8% year-over-year).
- 2014: Revenue of $22K, expenses of $43K, and assets of $270K (revenue +50.3% year-over-year).
- 2013: Revenue of $15K, expenses of $35K, and assets of $283K (revenue -44.5% year-over-year).
- 2012: Revenue of $27K, expenses of $26K, and assets of $287K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Maine Womans Christian Temperance:
Data Sources and Methodology
This transparency report for Maine Womans Christian Temperance 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.