Maine Association of Assessing Officers
Nonprofit profile at a glance
- EIN
- 264569323
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990-EZ 2024
- Location
- Augusta, ME, USA
- Phone
- 2076238428
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $49,913
- Expenses
- $53,041
- Assets
- $23,160
- Liabilities
- $6,810
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Lewis Cousins (President)
- Luke Vigue (Vice President)
People named in this filing
- Lewis Cousins (President)
- Luke Vigue (Vice President)
- Tammy Brown (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promoting proper real and personal property assessment
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 1
- Transparency & Controls: 100
- Sustainability: 32
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0.8%; rating input score 1
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -6.3%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 23.1% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 2.6% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 0.8% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 1/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.