Le Passe-Temps INC FY2020 filing

Not tax-deductible

Lewiston, ME501(c)(7)Since 1933EIN 01-0135937Revenue $239K in FY2020

On file with the IRS45 Cedar St, 04240-7803 · Lewiston, METax-exempt since Mar 1981

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To give local children scholarships and to support local charitable organizations and for member activities and benefits

19¢ of each $1 spent went to programs.
$26K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $22K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
19%
of spending
Concern: 19% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$239K
Spent
$240K
To programs
19%
Net assets
$549K
By yearFY2020–FY2025
Revenue
$239K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$239K
FY2021$349K
FY2022$289K
FY2023$315K
FY2024$291K
FY2025$316K
Expenses
$240K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$240K
FY2021$280K
FY2022$307K
FY2023$269K
FY2024$270K
FY2025$298K
Net assets
$549K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$549K
FY2021$618K
FY2022$600K
FY2023$646K
FY2024$667K
FY2025$686K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

19 cents of each dollar spent went to programs.

Program services 19% · $46K Management & general 81% · $194K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $26K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treasurer
$14,888Pt VII · Sec A
Secretary
$10,361Pt VII · Sec A
Sports Director
$485Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rejean Roy$8,121$8,121$15,536$8,642$14,888
Diane Nadeau$5,280$5,280$6,468$11,748$10,361
Ruby Goupil————$485

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides scholarships for local children and supports community organizations and member activities.

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Provided by the organization

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3 programs · $46K · in their own filed words · FY2020
01

Activities and benefits for members and members' childrenrevenue comes from gaming and general fund

$30Kprogram expense
02

Donations to Charitable Organizations

All revenue comes from gaming. Gross receipts were 194,875 of which 1/2 is reported in this category

$16Kprogram expense
03

Scholarships for Local Children

All revenue comes from gaming. Gross receipts were 194,875 of which 1/2 is reported in this category

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$239K
Ln 12
Other incomeLn 4–11$212K
Gifts and grantsLn 1h$27K
Investment incomeLn 3$533
Money outPt IX
$240K
Ln 25
Programscol B$46K
Managementcol C$194K
Owns and owesPt X
$549K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$549K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27K
Investment incomeLn 3$533
Other incomeLn 4–11$212K
Total revenueLn 12$239K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$215K
Cash and savings togetherLn 1–2$252K
Land, buildings, equipmentLn 10c$288K
Total assetsLn 16$549K
LiabilitiesLn 26$0
Net assetsLn 32$549K
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$343K$252K
Land, buildings, equipmentLn 10c$193K$288K
Total assetsLn 16$551K$549K
LiabilitiesLn 26$0$0
Net assetsLn 32$551K$549K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$16K$16K
Benefits paid to or for membersLn 4$30K$30K
Other salaries and wagesLn 7$81K$81K
Payroll taxesLn 10$7K$7K
Legal feesLn 11b$385$385
Accounting feesLn 11c$1K$1K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$60K$60K
All other expensesLn 24e$21K$21K
Total functional expensesLn 25$240K$46K$194K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $316K$298K$18K$686K 990 PDF
FY2024 $291K$270K$21K$667K 990 PDF
FY2023 $315K$269K$46K$646K 990 PDF
FY2022 $289K$307K−$19K$600K 990 PDF
FY2021 $349K$280K$69K$618K 990 PDF
FY2020 Viewing $239K$240K−$1K$549K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $238,689 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,705$26,651
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,069$533
I-11 Other revenuePrior year $322,052$211,505
I-12 Total revenuePrior year $335,826$238,689
I-13 Grants and similar amounts paidPrior year $39,870$15,987
I-14 Benefits paid to membersPrior year $53,499$30,084
I-15 Salaries and benefitsPrior year $83,948$88,137
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $108,748$105,719
I-18 Total expensesPrior year $286,065$239,927
I-19 Revenue less expensesPrior year $49,761−$1,238
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $238,689 across 7 lines filed
Lines not itemized here account for $184,074 of total revenue; see the IRS return.
VIII-1b Membership dues$10,545
VIII-1f All other contributions, gifts and grants$16,106
VIII-1h Total contributions, gifts and grants$26,651
VIII-3 Investment incomeRelated to mission $533$533
VIII-6 Net rental income or lossUnrelated business $480$480
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $26,951$26,951
VIII-12 Total revenueRelated to mission $211,558 · Unrelated business $480 · Excluded from tax $0$238,689
Part IX · Statement of functional expenses $239,927 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $15,987$15,987
IX-4 Benefits paid to or for membersPrograms $30,084$30,084
IX-7 Other salaries and wagesManagement $81,120$81,120
IX-10 Payroll taxesManagement $7,017$7,017
IX-11b Legal feesManagement $385$385
IX-11c Accounting feesManagement $1,480$1,480
IX-22 Depreciation, depletion and amortizationManagement $16,074$16,074
IX-23 InsuranceManagement $6,829$6,829
IX-24 Other expenses (24a–d)Management $60,052$60,052
IX-24e All other expensesManagement $20,899$20,899
IX-25 Total functional expensesPrograms $46,071 · Management $193,856 · Fundraising $0$239,927
Part X · Balance sheet $549,419 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $45,628$37,438
X-2 Savings and temporary cash investmentsStart of year $296,959$214,995
X-8 Inventories for sale or useStart of year $14,996$9,161
X-10c Land, buildings and equipment, netStart of year $193,074$287,825
X-16 Total assetsStart of year $550,657$549,419
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $550,657$549,419
X-33 Total liabilities and net assetsStart of year $550,657$549,419
Part XI · Reconciliation of net assets $549,419 net assets at year end
XI-1 Total revenue$238,689
XI-2 Total expenses$239,927
XI-3 Revenue less expenses−$1,238
XI-4 Net assets at start of year$550,657
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$549,419

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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