{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/southern-maine-middle-school-athletic-conference-300342242",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "300342242",
  "name": "Southern Maine Middle School Athletic Conference",
  "city": "Gorham",
  "state": "ME",
  "name_irs": "SOUTHERN MAINE MIDDLE SCHOOL ATHLETIC CONFERENCE",
  "status": "exempt_behind",
  "irs": {
   "foundation_code": "16",
   "ruling_month": "2006-03",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "5",
   "group_exemption": false
  },
  "focus": {
   "ntee": "N99",
   "group": "N",
   "label": "Other recreation and sports",
   "group_label": "Recreation and sports"
  },
  "fiscal_year_end_month": 8,
  "latest_return": {
   "period": "2023-08",
   "fy": 2023,
   "revenue": 36962,
   "assets": 40481,
   "income": 59222,
   "revenue_band": "lt_50k"
  },
  "required_form": {
   "form": "990-EZ",
   "basis": "below_thresholds"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2023-08",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2024,
     "fy_end": "2024-08",
     "due": "2025-01-15",
     "due_moved": null,
     "extended": "2025-07-15",
     "extended_moved": null
    },
    {
     "fy": 2025,
     "fy_end": "2025-08",
     "due": "2026-01-15",
     "due_moved": null,
     "extended": "2026-07-15",
     "extended_moved": null
    },
    {
     "fy": 2026,
     "fy_end": "2026-08",
     "due": "2027-01-15",
     "due_moved": null,
     "extended": "2027-07-15",
     "extended_moved": null
    },
    {
     "fy": 2027,
     "fy_end": "2027-08",
     "due": "2028-01-18",
     "due_moved": {
      "from": "2028-01-15",
      "weekday": "saturday",
      "holiday": "Martin Luther King Jr. Day"
     },
     "extended": "2028-07-17",
     "extended_moved": {
      "from": "2028-07-15",
      "weekday": "saturday",
      "holiday": null
     }
    }
   ],
   "revocation": {
    "state": "two_years",
    "years_not_on_file": 2
   }
  },
  "peers": {
   "group": null,
   "level": null,
   "size_class": null,
   "position": "under_50k",
   "percentile": null,
   "assets_weeks": 57,
   "age": null
  },
  "filings": [
   {
    "period": "2023-08",
    "fy": 2023,
    "form": "990-EZ",
    "record_date": "2024-06-21",
    "due": "2024-01-16",
    "extended": "2024-07-15",
    "timing": "after_due_in_window",
    "object_id": "202421739349200317",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-08",
    "fy": 2022,
    "form": "990-EZ",
    "record_date": "2023-08-23",
    "due": "2023-01-17",
    "extended": "2023-07-17",
    "timing": "after_window",
    "object_id": "202342359349200249",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2021-08",
    "fy": 2021,
    "form": "990-EZ",
    "record_date": "2022-01-13",
    "due": "2022-01-18",
    "extended": "2022-07-15",
    "timing": "by_due",
    "object_id": "202210139349200416",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": false
   }
  },
  "presence": "on_file"
 },
 "peer_group": null,
 "state_rule": {
  "registration": "required",
  "agency": "Office of Professional and Occupational Regulation, Maine Department of Professional and Financial Regulation",
  "url": "https://www.maine.gov/pfr/professionallicensing/professions/charitable-solicitations-act",
  "renewal": {
   "cadence": "annual",
   "kind": "renewal",
   "basis": "fixed_date",
   "month": 11,
   "day": 30,
   "days": null
  },
  "extension": null,
  "confidence": "high"
 },
 "claimed": null
}