Southwestern Maine Activities Association
Southwestern Maine Activities Association maintains strong financial health with zero liabilities and no officer compensation.
EIN: 10461012 · Scarborough, ME · NTEE: Z99Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $201K |
| Total Expenses | $175K |
| Program Spending | 90% |
| Net Assets | $116K |
| Transparency Score | 92/100 |
Is Southwestern Maine Activities Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Southwestern Maine Activities Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Southwestern Maine Activities Association
Southwestern Maine Activities Association (EIN: 10461012) is a nonprofit organization based in Scarborough, ME, classified under NTEE code Z99Z. The organization reported total revenue of $201K and total assets of $140K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Southwestern Maine Activities Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Southwestern Maine Activities Association is a small nonprofit that has been operating for 34 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 4.4%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $176K |
| Total Expenses | $175K |
| Surplus / Deficit | +$1K |
| Total Assets | $116K |
| Net Assets | $116K |
| Operating Margin | 0.7% |
| Months of Reserves | 8.0 months |
Financial Health Grade: A
In 2024, Southwestern Maine Activities Association reported a surplus of $1K with revenue exceeding expenses, holds 8.0 months of operating reserves (strong position).
Financial Trends
Over 14 years of filings (2011–2024), Southwestern Maine Activities Association's revenue has grown at a compound annual growth rate (CAGR) of 4.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +6.8% | +10.6% | +1.1% |
| 2023 | +41.2% | +27.2% | +6.2% |
| 2022 | +66.5% | +108.8% | -6.5% |
| 2021 | -60.9% | -52.1% | +10.1% |
| 2020 | +18.2% | -5.1% | +110.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1992 |
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 Southwestern Maine Activities Association with a Mission Score of 92 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Southwestern Maine Activities Association allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% 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 $1K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are likely volunteers or compensated through non-officer roles, which is highly favorable for a small organization of this size.
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.
Strengths
The following positive indicators were identified for Southwestern Maine Activities Association:
- Consistent zero liabilities across all filings, indicating strong financial health.
- 0% officer compensation reported, suggesting high efficiency and dedication to mission.
- Steady growth in assets, from $7,037 in 201706 to $140,163 currently, demonstrating sound financial management.
- Long history of IRS 990 filings (14 filings), indicating strong transparency and compliance.
- Revenue growth from $99,314 in 201506 to $200,853 currently, showing increasing capacity.
Frequently Asked Questions about Southwestern Maine Activities Association
Is Southwestern Maine Activities Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Southwestern Maine Activities Association (EIN: 10461012) appears legitimate. Mission Score: 92/100. 0 red flags identified, 5 strengths noted.
How does Southwestern Maine Activities Association spend its money?
Southwestern Maine Activities Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Southwestern Maine Activities Association tax-deductible?
Southwestern Maine Activities Association is registered as a tax-exempt nonprofit (EIN: 10461012). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Southwestern Maine Activities Association's spending goes to programs?
Southwestern Maine Activities Association directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Southwestern Maine Activities Association compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Southwestern Maine Activities Association is above average for NTEE category Z99Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Southwestern Maine Activities Association located?
Southwestern Maine Activities Association is headquartered in Scarborough, Maine and files with the IRS under EIN 10461012. It is classified under NTEE code Z99Z.
How many years of IRS 990 filings does Southwestern Maine Activities Association have?
Southwestern Maine Activities Association has 14 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 $201K in total revenue.
Is Southwestern Maine Activities Association a good charity?
Based on the provided financial data, the Southwestern Maine Activities Association appears to be a very good charity. It demonstrates strong financial health with zero liabilities, consistent asset growth, and a notable commitment to its mission by reporting 0% officer compensation, suggesting efficient use of funds.
How has the organization's financial stability changed over time?
The organization's financial stability has significantly improved over time. Assets have grown from $7,037 in 201706 to $140,163 currently, and it has consistently maintained zero liabilities, indicating robust financial management and increasing reserves.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available filings, suggesting that its leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is a strong positive for resource allocation to its mission.
Filing History
IRS 990 filing history for Southwestern Maine Activities Association showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Southwestern Maine Activities Association's revenue has grown by 75%, moving from $101K to $176K. Total assets increased by 3699.3% over the same period, from $3K to $116K. Total functional expenses rose by 66.5%, from $105K to $175K. In its most recent filing year (2024), Southwestern Maine Activities Association reported a surplus of $1K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $176K | $175K | $116K | $0 | — | — |
| 2023 | $165K | $158K | $115K | $0 | — | — |
| 2022 | $117K | $124K | $108K | $0 | — | View 990 |
| 2021 | $70K | $60K | $116K | $0 | — | — |
| 2020 | $179K | $124K | $105K | $0 | — | View 990 |
| 2019 | $152K | $131K | $50K | $0 | — | View 990 |
| 2018 | $142K | $119K | $29K | $0 | — | View 990 |
| 2017 | $106K | $110K | $7K | $0 | — | View 990 |
| 2016 | $113K | $113K | $11K | $0 | — | View 990 |
| 2015 | $99K | $101K | $11K | $0 | — | View 990 |
| 2014 | $98K | $96K | $2K | $0 | — | View 990 |
| 2013 | $112K | $113K | $127 | $0 | — | View 990 |
| 2012 | $107K | $109K | $1K | $0 | — | View 990 |
| 2011 | $101K | $105K | $3K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $176K, expenses of $175K, and assets of $116K (revenue +6.8% year-over-year).
- 2023: Revenue of $165K, expenses of $158K, and assets of $115K (revenue +41.2% year-over-year).
- 2022: Revenue of $117K, expenses of $124K, and assets of $108K (revenue +66.5% year-over-year).
- 2021: Revenue of $70K, expenses of $60K, and assets of $116K (revenue -60.9% year-over-year).
- 2020: Revenue of $179K, expenses of $124K, and assets of $105K (revenue +18.2% year-over-year).
- 2019: Revenue of $152K, expenses of $131K, and assets of $50K (revenue +7.2% year-over-year).
- 2018: Revenue of $142K, expenses of $119K, and assets of $29K (revenue +33.6% year-over-year).
- 2017: Revenue of $106K, expenses of $110K, and assets of $7K (revenue -6.0% year-over-year).
- 2016: Revenue of $113K, expenses of $113K, and assets of $11K (revenue +13.4% year-over-year).
- 2015: Revenue of $99K, expenses of $101K, and assets of $11K (revenue +1.6% year-over-year).
- 2014: Revenue of $98K, expenses of $96K, and assets of $2K (revenue -12.4% year-over-year).
- 2013: Revenue of $112K, expenses of $113K, and assets of $127 (revenue +4.2% year-over-year).
- 2012: Revenue of $107K, expenses of $109K, and assets of $1K (revenue +6.4% year-over-year).
- 2011: Revenue of $101K, expenses of $105K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Southwestern Maine Activities Association:
Data Sources and Methodology
This transparency report for Southwestern Maine Activities 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.