University Of Maine School Of Law Foundation
University Of Maine School Of Law Foundation reports no officer compensation but experienced a $400,000 deficit in 2023.
EIN: 10544448 · Portland, ME · NTEE: B11 · Updated: 2026-03-28
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University Of Maine School Of Law Foundation is mapped to EIN 10544448.
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85% program spend, health grade B
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| Metric | Value |
|---|---|
| Total Revenue | $961K |
| Total Expenses | $1.5M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $6 |
| Net Assets | $6.5M |
| Transparency Score | 85/100 |
Search Intent Cockpit
University Of Maine School Of Law Foundation Form 990, Revenue, CEO Pay, and IRS Filing Signals
University Of Maine School Of Law Foundation is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around University Of Maine School Of Law Foundation in one place.
Form 990 Filing Summary
12 filing years are available, with latest revenue of $1.1M and expenses of $1.5M.
Revenue and Expenses
University Of Maine School Of Law Foundation reported $1.1M in revenue and $1.5M in expenses, a deficit of $403K.
Executive Compensation
Top officer compensation appears as $6 in the stored analysis, with context against revenue and expenses below.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 3 strengths are shown from structured and AI review.
Is University Of Maine School Of Law Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $1.3M (85%) |
Across stored filings, University Of Maine School Of Law Foundation shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 2 red flags identified |
| Mission spend | 85% to programs | Excellent |
| Financial durability | Grade B | 12 stored filing years |
| Peer context | Compare with Maine Composite Materials Applied Technology Development Center | Maine and Education context |
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University Of Maine School Of Law Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About University Of Maine School Of Law Foundation
University Of Maine School Of Law Foundation (EIN: 10544448) is a nonprofit organization based in Portland, ME, classified under NTEE code B11. The organization reported total revenue of $961K and total assets of $6.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of University Of Maine School Of Law Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
University Of Maine School Of Law Foundation is a small nonprofit that has been operating for 25 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 9.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.1M |
| Total Expenses | $1.5M |
| Surplus / Deficit | $-402,735 |
| Total Assets | $6.8M |
| Total Liabilities | $288K |
| Net Assets | $6.5M |
| Operating Margin | -36.1% |
| Debt-to-Asset Ratio | 4.2% |
| Months of Reserves | 53.7 months |
Financial Health Grade: B
In 2023, University Of Maine School Of Law Foundation reported a deficit of $403K with expenses exceeding revenue, holds 53.7 months of operating reserves (strong position), has a debt-to-asset ratio of 4.2% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), University Of Maine School Of Law Foundation's revenue has grown at a compound annual growth rate (CAGR) of 9.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +19.9% | +118.1% | -0.6% |
| 2022 | +88.5% | -3.0% | -7.2% |
| 2021 | -39.0% | +17.2% | +12.9% |
| 2020 | -5.4% | -32.7% | +2.4% |
| 2019 | +55.2% | +73.9% | -0.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2001 |
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 University Of Maine School Of Law Foundation 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, University Of Maine School Of Law Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $403K, with expenses exceeding revenue.
- Debt-to-asset ratio: 4.2%.
Executive Compensation Analysis
The University Of Maine School Of Law Foundation consistently reports 0% officer compensation across all available filings, indicating that no portion of its revenue or expenses is allocated to executive salaries. This is highly commendable for an organization with assets exceeding $6 million, suggesting a strong focus on mission-related spending.
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 University Of Maine School Of Law Foundation's IRS 990 filings:
- Significant deficit in 2023 ($1,517,393 expenses vs. $1,114,658 revenue)
- Fluctuating annual revenues and expenses, indicating potential unpredictability in financial planning.
Strengths
The following positive indicators were identified for University Of Maine School Of Law Foundation:
- Consistent reporting of 0% officer compensation, indicating high efficiency in executive spending.
- Strong asset base, consistently above $6 million, providing financial resilience.
- Positive net assets (Assets $6,788,781 vs. Liabilities $287,786 in 2023).
Frequently Asked Questions about University Of Maine School Of Law Foundation
Is University Of Maine School Of Law Foundation a legitimate charity?
University Of Maine School Of Law Foundation (EIN: 10544448) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 12 years of IRS 990 filings on record. Total revenue: $961K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does University Of Maine School Of Law Foundation spend its money?
University Of Maine School Of Law Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to University Of Maine School Of Law Foundation tax-deductible?
University Of Maine School Of Law Foundation is registered as a tax-exempt nonprofit (EIN: 10544448). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the University Of Maine School Of Law Foundation CEO make?
University Of Maine School Of Law Foundation's highest-compensated officer earns $6 annually. The organization reported $961K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of University Of Maine School Of Law Foundation's spending goes to programs?
University Of Maine School Of Law Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does University Of Maine School Of Law Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), University Of Maine School Of Law Foundation is above average for NTEE category B11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is University Of Maine School Of Law Foundation located?
University Of Maine School Of Law Foundation is headquartered in Portland, Maine and files with the IRS under EIN 10544448. It is classified under NTEE code B11.
How many years of IRS 990 filings does University Of Maine School Of Law Foundation have?
University Of Maine School Of Law Foundation 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 $961K in total revenue.
Is the University Of Maine School Of Law Foundation financially stable?
The foundation appears generally stable with assets consistently over $6 million, reaching $6,788,781 in 2023. However, the $400,000 deficit in 2023 (Expenses $1,517,393 vs. Revenue $1,114,658) suggests a need to monitor future financial performance.
How does the foundation manage executive compensation?
The foundation reports 0% officer compensation across all available filings, indicating a strong commitment to directing funds towards its programs rather than executive salaries.
What caused the significant increase in expenses in 2023?
In 2023, expenses rose to $1,517,393 from $695,684 in 2022. Without detailed program and administrative spending breakdowns, it's unclear if this was due to increased program activities, one-time investments, or operational cost increases.
Filing History
IRS 990 filing history for University Of Maine School Of Law Foundation showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), University Of Maine School Of Law Foundation's revenue has grown by 178.4%, moving from $400K to $1.1M. Total assets increased by 81.7% over the same period, from $3.7M to $6.8M. Total functional expenses rose by 546.7%, from $235K to $1.5M. In its most recent filing year (2023), University Of Maine School Of Law Foundation reported a deficit of $403K, with expenses exceeding revenue. The organization holds $288K in liabilities against $6.8M in assets (debt-to-asset ratio: 4.2%), resulting in net assets of $6.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.1M | $1.5M | $6.8M | $288K | — | View 990 |
| 2022 | $929K | $696K | $6.8M | $349K | — | View 990 |
| 2021 | $493K | $718K | $7.4M | $387K | — | View 990 |
| 2020 | $809K | $612K | $6.5M | $471K | — | — |
| 2019 | $855K | $910K | $6.4M | $530K | — | View 990 |
| 2018 | $551K | $523K | $6.4M | $546K | — | View 990 |
| 2017 | $648K | $501K | $6.0M | $418K | — | View 990 |
| 2016 | $479K | $431K | $5.2M | $330K | — | View 990 |
| 2015 | $540K | $296K | $5.3M | $370K | — | View 990 |
| 2014 | $503K | $572K | $4.9M | $89K | — | View 990 |
| 2013 | $650K | $315K | $4.4M | $473 | — | View 990 |
| 2012 | $400K | $235K | $3.7M | $23K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.1M, expenses of $1.5M, and assets of $6.8M (revenue +19.9% year-over-year).
- 2022: Revenue of $929K, expenses of $696K, and assets of $6.8M (revenue +88.5% year-over-year).
- 2021: Revenue of $493K, expenses of $718K, and assets of $7.4M (revenue -39.0% year-over-year).
- 2020: Revenue of $809K, expenses of $612K, and assets of $6.5M (revenue -5.4% year-over-year).
- 2019: Revenue of $855K, expenses of $910K, and assets of $6.4M (revenue +55.2% year-over-year).
- 2018: Revenue of $551K, expenses of $523K, and assets of $6.4M (revenue -15.0% year-over-year).
- 2017: Revenue of $648K, expenses of $501K, and assets of $6.0M (revenue +35.3% year-over-year).
- 2016: Revenue of $479K, expenses of $431K, and assets of $5.2M (revenue -11.2% year-over-year).
- 2015: Revenue of $540K, expenses of $296K, and assets of $5.3M (revenue +7.3% year-over-year).
- 2014: Revenue of $503K, expenses of $572K, and assets of $4.9M (revenue -22.6% year-over-year).
- 2013: Revenue of $650K, expenses of $315K, and assets of $4.4M (revenue +62.4% year-over-year).
- 2012: Revenue of $400K, expenses of $235K, and assets of $3.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for University Of Maine School Of Law Foundation:
Data Sources and Methodology
This transparency report for University Of Maine School Of Law Foundation 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.