Maine Donor Alliance Fund

Nonprofit profile at a glance

EIN
871481598
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Portland, ME, USA
Phone
2075361184
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$384,143
Expenses
$417,439
Assets
$88,200
Liabilities
$21,171

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Jennifer Melville (President/ Board Chair)
  • Katie Simpson (Former Executive Director)
  • Luke Swarthout (Executive Director)

Highest reported compensation

  • Sarah Woodard (Deputy Director): $96,895 total reported compensation
  • Katie Simpson (Former Executive Director): $66,396 total reported compensation
  • Luke Swarthout (Executive Director): $16,919 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build a permanent and powerful progressive movement in Maine. We will promote a healthy, just, equitable democracy through research, engagement, and education of Maine's citizens. We will engage in democracy expansion, voter engagement, education and leadership development, all supported by a network of committed donors.

What it reported doing in 2024

In 2024, under advisement of the organization, donors contributed to organizations that were vetted and researched to ensure donor confidence that their donations are maximizing goodwill in alignment with their ideals.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 88
  • Accountability: 72
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: $26.96 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.8%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.7%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 88.7% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 56.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -12.9% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 80.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $335K in reported program spending
  • Leadership: top reported pay $97K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.