Le Passe-Temps INC FY2022 filing

Not tax-deductible

Lewiston, ME501(c)(7)Since 1933Mutual / membership EIN 01-0135937Revenue $289K in FY2022

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

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
25¢ of each $1 spent went to programs.
$22K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
25%
of spending
Concern: 25% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$22K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.9 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
$289K
-17% vs prior year
Spent
$307K
To programs
25%
Net assets
$600K
By yearFY2020–FY2025
Revenue
$289K
FY2022▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$239K
FY2021$349K
FY2022$289K
FY2023$315K
FY2024$291K
FY2025$316K
Expenses
$307K
FY2022▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$240K
FY2021$280K
FY2022$307K
FY2023$269K
FY2024$270K
FY2025$298K
Net assets
$600K
FY2022▼ -3%
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 FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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

25 cents of each dollar spent went to programs.

Program services 25% · $76K Management & general 75% · $231K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $22K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treasurer
$15,536Pt VII · Sec A
Secretary
$6,468Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Sports Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$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.

See Le Passe-Temps INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Le Passe-Temps INC

Tap to ask. Le Passe-Temps INC sees how many people are interested.

Your first name shows with your question. Le Passe-Temps INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $76K · in their own filed words · FY2022
01

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

$55Kprogram expense
02

Donations to Charitable Organizations

All revenue comes from gaming. Gross receipts were $205,558 of which 1/2 is reported in this category

$16Kprogram expense
03

Scholarships for Local Children

All revenue comes from gaming. Gross receipts were $205,558 of which 1/2 is reported in this category

$5Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$289K
Ln 12
Other incomeLn 4–11$278K
Gifts and grantsLn 1h$11K
Investment incomeLn 3$19
Money outPt IX
$307K
Ln 25
Programscol B$76K
Managementcol C$231K
Owns and owesPt X
$600K
net assets · Ln 32
Cash and savingsLn 1–2$152K
Total assetsLn 16$600K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Investment incomeLn 3$19
Other incomeLn 4–11$278K
Total revenueLn 12$289K
Assets in detailPt X, end of year
CashLn 1$36K
SavingsLn 2$116K
Cash and savings togetherLn 1–2$152K
Land, buildings, equipmentLn 10c$299K
Other assetsLn 15$141K
Total assetsLn 16$600K
LiabilitiesLn 26$0
Net assetsLn 32$600K
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 FY22End FY22
Cash and savingsLn 1–2$197K$152K
Land, buildings, equipmentLn 10c$277K$299K
Total assetsLn 16$618K$600K
LiabilitiesLn 26$0$0
Net assetsLn 32$618K$600K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$16K$16K
Grants to domestic individualsLn 2$5K$5K
Benefits paid to or for membersLn 4$55K$55K
Other salaries and wagesLn 7$104K$104K
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$2K$2K
Depreciation, depletion and amortizationLn 22$21K$21K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$77K$77K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$307K$76K$231K$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 Viewing $289K$307K−$19K$600K 990 PDF
FY2021 $349K$280K$69K$618K 990 PDF
FY2020 $239K$240K−$1K$549K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $288,887 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,271$11,315
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,462$19
I-11 Other revenuePrior year $318,400$277,553
I-12 Total revenuePrior year $349,133$288,887
I-13 Grants and similar amounts paidPrior year $29,500$21,020
I-14 Benefits paid to membersPrior year $44,792$54,999
I-15 Salaries and benefitsPrior year $96,617$113,948
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $109,424$117,473
I-18 Total expensesPrior year $280,333$307,440
I-19 Revenue less expensesPrior year $68,800−$18,553
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 $288,887 across 5 lines filed
Lines not itemized here account for $255,620 of total revenue; see the IRS return.
VIII-1b Membership dues$11,315
VIII-1h Total contributions, gifts and grants$11,315
VIII-3 Investment incomeRelated to mission $19$19
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $21,933$21,933
VIII-12 Total revenueRelated to mission $132,120 · Unrelated business $0 · Excluded from tax $145,452$288,887
Part IX · Statement of functional expenses $307,440 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $15,820$15,820
IX-2 Grants to domestic individualsPrograms $5,200$5,200
IX-4 Benefits paid to or for membersPrograms $54,999$54,999
IX-7 Other salaries and wagesManagement $104,377$104,377
IX-10 Payroll taxesManagement $9,571$9,571
IX-11c Accounting feesManagement $1,875$1,875
IX-22 Depreciation, depletion and amortizationManagement $20,864$20,864
IX-23 InsuranceManagement $7,380$7,380
IX-24 Other expenses (24a–d)Management $76,983$76,983
IX-24e All other expensesManagement $10,371$10,371
IX-25 Total functional expensesPrograms $76,019 · Management $231,421 · Fundraising $0$307,440
Part X · Balance sheet $599,666 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $33,796$36,172
X-2 Savings and temporary cash investmentsStart of year $163,567$115,664
X-8 Inventories for sale or useStart of year $7,320$8,174
X-10c Land, buildings and equipment, netStart of year $276,530$298,539
X-15 Other assetsStart of year $137,006$141,117
X-16 Total assetsStart of year $618,219$599,666
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $618,219$599,666
X-33 Total liabilities and net assetsStart of year $618,219$599,666
Part XI · Reconciliation of net assets $599,666 net assets at year end
XI-1 Total revenue$288,887
XI-2 Total expenses$307,440
XI-3 Revenue less expenses−$18,553
XI-4 Net assets at start of year$618,219
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$599,666

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.