Maine Sheriffs Association FY2020 filing

Not tax-deductible

Waterville, ME501(c)(6)EIN 01-0463255Revenue $123K in FY2020

On file with the IRS17 Yeaton St, 04901-5153 · Waterville, METax-exempt since Jan 1998

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To provide services to improve and professionalize sixteen County sheriffs Offices in the State of Maine.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
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
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$123K
Spent
$169K
To programs
100%
Net assets
$386K
By yearFY2020–FY2024
Revenue
$123K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$123K
FY2021$125K
FY2022$243K
FY2023$223K
FY2024$220K
Expenses
$169K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$169K
FY2021$153K
FY2022$220K
FY2023$185K
FY2024$188K
Net assets
$386K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$386K
FY2021$388K
FY2022$314K
FY2023$391K
FY2024$423K

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1998.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $169K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022
Mary-Anne Lamarre$57,975$58,777

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 Maine Sheriffs Association executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves and professionalizes sixteen Maine County Sheriff's Offices through dedicated services.

Provided by the organization

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1 program · $169K · in their own filed words · FY2020
01

To provide educational services to the County Sheriffs and the public to perform Liquor and Tobacco and Medical Marijuana sales compliance and enforcements.

$169Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $15K · 2024–2024
Volunteers of AmericaME · FY2024$15,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$123K
Ln 12
Fees for servicesLn 2g$101K
Gifts and grantsLn 1h$22K
Investment incomeLn 3$73
Money outPt IX
$169K
Ln 25
Programscol B$169K
Owns and owesPt X
$386K
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$386K
LiabilitiesLn 26$0
PeoplePt VI, VII
16
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Government grantsLn 1e$7K
Fees for servicesLn 2g$101K
Investment incomeLn 3$73
Total revenueLn 12$123K
Assets in detailPt X, end of year
SavingsLn 2$35K
Cash and savings togetherLn 1–2$35K
InvestmentsLn 11–13$347K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$386K
LiabilitiesLn 26$0
Net assetsLn 32$386K
OperationsPt I, VI
EmployeesI 59
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$82K$35K
InvestmentsLn 11–13$288K$347K
Land, buildings, equipmentLn 10c$3K$3K
Total assetsLn 16$373K$386K
LiabilitiesLn 26$0$0
Net assetsLn 32$373K$386K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$87K$87K
Payroll taxesLn 10$8K$8K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$3K$3K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$22K$22K
All other expensesLn 24e$34K$34K
Total functional expensesLn 25$169K$169K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $220K$188K$32K$423K 990 PDF
FY2023 $223K$185K$37K$391K 990 PDF
FY2022 $243K$220K$23K$314K 990 PDF
FY2021 $125K$153K−$28K$388K 990 PDF
FY2020 Viewing $123K$169K−$47K$386K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $122,573 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,883$21,520
I-9 Program service revenuePrior year $295,756$100,980
I-10 Investment incomePrior year $105$73
I-11 Other revenue$0
I-12 Total revenuePrior year $314,744$122,573
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $166,909$95,050
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $75,638$74,197
I-18 Total expensesPrior year $242,547$169,247
I-19 Revenue less expensesPrior year $72,197−$46,674
Part VI · Governance 16 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $122,573 across 6 lines filed
VIII-1b Membership dues$14,250
VIII-1e Government grants$7,270
VIII-1h Total contributions, gifts and grants$21,520
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $100,980$100,980
VIII-3 Investment incomeRelated to mission $73$73
VIII-12 Total revenueRelated to mission $101,053 · Unrelated business $0 · Excluded from tax $0$122,573
Part IX · Statement of functional expenses $169,247 across 8 lines filed
IX-7 Other salaries and wagesPrograms $87,236$87,236
IX-10 Payroll taxesPrograms $7,814$7,814
IX-11b Legal feesPrograms $9,087$9,087
IX-11c Accounting feesPrograms $1,725$1,725
IX-13 Office expensesPrograms $2,978$2,978
IX-23 InsurancePrograms $3,810$3,810
IX-24 Other expenses (24a–d)Programs $22,453$22,453
IX-24e All other expensesPrograms $34,144$34,144
IX-25 Total functional expensesPrograms $169,247 · Management $0 · Fundraising $0$169,247
Part X · Balance sheet $385,955 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $81,747$35,044
X-10c Land, buildings and equipment, netStart of year $3,421$3,421
X-11 Publicly traded securitiesStart of year $287,891$347,490
X-16 Total assetsStart of year $373,059$385,955
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $373,059$385,955
X-32 Total net assets or fund balancesStart of year $373,059$385,955
X-33 Total liabilities and net assetsStart of year $373,059$385,955
Part XI · Reconciliation of net assets $385,955 net assets at year end
XI-1 Total revenue$122,573
XI-2 Total expenses$169,247
XI-3 Revenue less expenses−$46,674
XI-4 Net assets at start of year$373,059
XI-5 Net unrealized gains (losses) on investments$59,570
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$385,955

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

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