Recreation & Sports (N31) 990 on File

SOUTHERN MAINE COMMUNITY RECREATION CENTER

EIN: 26-0776999 · GORHAM, ME 04038-2052 · United States · FY 2024 Data

2 out of 5 38 / 100 Based on 2+ years of filings

Financial strength (30%) 50/100

Reliability (20%) 50/100

Effectiveness (25%) 51/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2024

$479K

Total Revenue

$431K

Total Expenses

$433K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 48.0%

Fundraising Efficiency N/A

Operating Reserve 12.05x

Liability-to-Asset 43.5%

Revenue Diversification 97.5%

Executive Compensation $104K

Compared with Peers

FY 2024

Compared with 9,592 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	48.0%	94.9%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	51.7%	3.9%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.4%	0.0%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	12.1 mo	6.4 mo	P10P90	Above median
Liabilities to assets Total liabilities / total assets · lower is better	43.5%	0.0%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	97.5%	89.1%	P10P90	Below median
Revenue growth Year over year revenue growth	-0.5%	8.2%	P10P90
Expense growth Year over year expense growth	4.5%	9.8%	P10P90
Surplus margin Surplus as a share of revenue	10.0%	2.8%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$479K	$431K	$433K	48.0%	8
2023	$482K	$413K	$360K	38.3%	8
2022	$368K	$340K	$295K	47.5%	6
2021	$253K	$217K	N/A	—	7

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Organization Details

EIN: 26-0776999
State: ME
City: GORHAM
ZIP: 04038-2052
Classification: N31
Category: Recreation & Sports
Rating: 2★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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