MAINE SCHOOL SUPERINTENDENTS ASSOCIATION (EIN 010461960) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

PATRICIA HOPKINS

Phone

2076223473

Tax Period

2023-07-01 to 2024-06-30

MAINE SCHOOL SUPERINTENDENTS ASSOCIATION, founded in 1991, is a small nonprofit that reported $384K in total revenue in fiscal year 2023. Expenses of $327K left a modest 15% surplus.

Mission

MSSA EXISTS TO PROVIDE BETTER SCHOOLS FOR MAINE STUDENTS THROUGH SERVICES PROVIDED TO MAINE SCHOOL SUPERINTENDENTS. SERVICES INCLUDE PROFESSIONAL DEVELOPMENT, CONSULTATION AND OTHER SUPPORTIVE ACTIVITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $226,011

Program Service Revenue $147,551

Investment Income $10,353

Other Revenue $0

TOTAL REVENUE $383,915

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $317,267

TOTAL EXPENSES $327,267

Year-over-Year Comparison

	2023	2022	Change
Revenue	$383,915	$368,697	+0.0%
Expenses	$327,267	$319,726	+0.0%
Net Income	$56,648	$48,971	+0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$165,692

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICIA HOPKINS	PRESIDENT	5.00	Officer Director	$0	$0	$0
MARIA LIBBY	PRESIDENT EL	1.00	Officer Director	$0	$0	$0
ANDREW DOLLOFF	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
RHONDA SPERREY	SECRETARY	1.00	Officer Director	$0	$0	$0
ERIC WADDELL	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
JAMES BOOTHBY	DIRECTOR	0.25	Director	$0	$0	$0
RICHARD COLPITTS	DIRECTOR	0.25	Director	$0	$0	$0
KATHY HARRIS SMEDBERG	DIRECTOR	0.25	Director	$0	$0	$0
HEATHER PERRY	DIRECTOR	0.25	Director	$0	$0	$0
DEB ALDEN	DIRECTOR	0.25	Director	$0	$0	$0
MARY ALICE MCLEAN	DIRECTOR	0.25	Director	$0	$0	$0
JEREMY RAY	DIRECTOR	0.25	Director	$0	$0	$0
BENJAMIN SIROIS	DIRECTOR	0.25	Director	$0	$0	$0
SHARON LITTLEFIELD	DIRECTOR	0.25	Director	$0	$0	$0
LEANNE CONDON	DIRECTOR	0.25	Director	$0	$0	$0
SCOTT PORTER	DIRECTOR	0.25	Director	$0	$0	$0
EILEEN KING	EXECUTIVE DI	26.00	Officer	$0	$27,763	$165,692

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$383,915	$327,267	$347,445	$56,648
2023	$368,697	$319,726	$301,352	$48,971
2022	$208,634	$219,869	$278,575	$-11,235
2021	$259,740	$136,202	$293,239	$123,538

MAINE SCHOOL SUPERINTENDENTS ASSOCIATION