MAINE GLADIATORS

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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

2010

Legal Domicile

Principal Officer

JAY DOUFOR

Phone

2077955000

Tax Period

2024-01-01 to 2024-12-31

MAINE GLADIATORS, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $631K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. Expenses of $768K exceeded revenue, resulting in a 22% operating deficit.

Mission

THE MAINE GLADIATORS PROVIDE HOCKEY EDUCATION AND INSTRUCTION PROGRAMS FOR YOUTH FROM THE AGES OF 9 TO 17 WHO LIVE IN THE CITIES OF LEWISTON, AUBURN, THEIR SURROUNDING COMMUNITIES AND THE MID-COAST AND WESTERN MAINE COMMUNITIES.

Program Service Accomplishments

Program 1

Expenses: $729,555 Revenue: $582,265

HOCKEY EDUCATION AND INSTRUCTION PROGRAM FOR YOUTH WHO LIVE IN THE CITIES OF LEWISTON AND AUBURN, THEIR SURROUNDING COMMUNITIES AND THE MID COAST AND WESTERN MAINE COMMUNITIES, IN THE FUNDAMENTALS OF...

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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 (2024)

Revenue Breakdown

Contributions & Grants $45,615

Program Service Revenue $582,265

Investment Income $0

Other Revenue $2,671

TOTAL REVENUE $630,551

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $729,555

Other Expenses $768,016

TOTAL EXPENSES $768,016

Year-over-Year Comparison

	2024	2023	Change
Revenue	$630,551	$740,937	-0.1%
Expenses	$768,016	$751,224	+0.0%
Net Income	$-137,465	$-10,287	+12.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENIS BERUBE	DIRECTOR	N/A	Director	$0	$0	$0
CHANTEL BIRON	DIRECTOR	N/A	Director	$0	$0	$0
SHAWN BIRON	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
JAMEY BOURGOIN	DIRECTOR	N/A	Director	$0	$0	$0
MELISSA CASSERLY	TREASURER	N/A	Officer Director	$0	$0	$0
JAY DOUFOR	PRESIDENT	N/A	Officer Director	$0	$0	$0
NICK MELANSON	DIRECTOR	N/A	Director	$0	$0	$0
CAM ROBICHAUD	DIRECTOR	N/A	Director	$0	$0	$0

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	$630,551	$768,016	$366,580	$-137,465
2023	$740,937	$751,224	$504,045	$-10,287
2022	$786,234	$697,397	$516,602	$88,837
2021	$651,798	$613,923	$425,665	$37,875
2020	$437,109	$418,052	$387,620	$19,057
2019	$412,469	$485,713	$368,563	$-73,244
2018	$497,382	$480,806	$442,684	$16,576