Nonprofit · EIN 87-3958747
MAINE YOUTH COURT
Tax-exempt · PORTLAND, ME 04101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $340,072 | $479,042 | -$138,970 | $349,668 | $4,408 | $345,260 |
| June 30, 2024 | 990 | $577,837 | $487,493 | $90,344 | $487,296 | $3,066 | $484,230 |
| June 30, 2023 | 990 | $407,221 | $217,204 | $190,017 | $393,906 | $528 | $393,378 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $340,072
- of which government grants
- $294,467
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $165,486
- Other salaries and wages
- $130,192
- Salaries, compensation and benefits (total)
- $361,363
- Professional fundraising fees
- $0
- Legal fees
- $376
- Accounting fees
- $9,000
- Occupancy
- $58,028
- Travel
- $6,355
- Program services (functional)
- $309,781
- Management and general (functional)
- $158,150
- Fundraising (functional)
- $11,111
Balance sheet and other
- Total assets, start of year
- $487,296
- Total assets, end of year
- $349,668
- Total liabilities, end of year
- $4,408
- Net assets, end of year
- $345,260
- Net assets without donor restrictions
- $345,260
- Gross receipts
- $340,072
- Employees
- 8
- Volunteers
- 2
- Year formed
- 2022
- State of legal domicile
- ME
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| La Micheal Gildersleeve | Co-Director Former | 40 | $54,936 |
| Nicole Lemay | Interim Executive Director Officer | 40 | $53,023 |
| Brandon Brown | Executive Director Former | 40 | $41,567 |
| Abigail Maycock | Co-Director Former | 40 | $15,959 |
| Victoria Morales | President / Chief Officer Trustee or director | 0.5 | $0 |
| Spencer Traylor | Vice President & Secretary Trustee or director | 0.5 | $0 |
| Eliza Mette | Board member Trustee or director | 0.5 | $0 |
| Sahra Hassan | Board member Trustee or director | 0.5 | $0 |
| Gina Yarmartino | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| La Michael Gildersleeve | Co-Director Officer | 40 | $54,435 |
| Abigail Maycock | Co-Director Former | 40 | $30,863 |
| Brandon Brown | Executive Director Officer | 40 | $1,587 |
| Victoria Morales | President & Treasurer Trustee or director | 0.5 | $0 |
| Spencer Traylor | Vice President & Secretary Trustee or director | 0.5 | $0 |
| Eliza Mette | Board Member Trustee or director | 0.5 | $0 |
| Sahra Hassan | Board Member Trustee or director | 0.5 | $0 |
| Gina Yamartino | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended June 30, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Daniel Banks | Co-Director Key employee | 40 | $30,221 | $8,993 |
| Abigail Maycock | Co-Director Key employee | 40 | $15,173 | $0 |
| Chae-Hee Park | Youth Board Member Trustee or director | 0.5 | $275 | $0 |
| Maggie Ralph | Youth Board Member Trustee or director | 0.5 | $150 | $0 |
| Bilan Abdi | Youth Board Member Trustee or director | 0.5 | $100 | $0 |
| Jael Mowa | Youth Board Member Trustee or director | 0.5 | $50 | $0 |
| Victoria Morales | Board Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Spencer Traylor | Vice President Trustee or director, Officer | 0.5 | $0 | $0 |
| Eliza Mette | President Trustee or director, Officer | 0.5 | $0 | $0 |
| Gina Yamartino | Director Trustee or director | 0.5 | $0 | $0 |
| Sahra Hassan | Secretary Trustee or director, Officer | 0.5 | $0 | $0 |
| Adelina Salianga | Youth Board Member Trustee or director | 0.5 | $0 | $0 |
| Asha Hassan | Youth Board Member Trustee or director | 0.5 | $0 | $0 |
| Hamdi | Youth Board Member Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 175 LANCASTER ST STE 217A, PORTLAND, ME 04101-2451
- In care of
- % ABI MAYCOCK & DANIEL BANKS
- Principal officer (990 for 2024)
- Victoria Morales, 175 Lancaster Street, Portland, ME 04101
- Signed the 990
- Victoria Morales, President
- Phone
- (207) 312-3649
- Website
- www.youthledjustice.org
- Return prepared by
- FLAHERTY'S FINANCIAL SERVICES LLC
Mission
To work towards creating healthy, safer, stronger, and more connected communities through educating youth in restorative justice and by giving youth respondents a second chance to be part of the community.
Program accomplishments
- Youth-LED Justice is a youth-led restorative justice program that provides diversion and supportive services to young people who are involved in the legal system, school disciplinary processes, or other community-based accountability systems. Our purpose is to divert youth away from punitive consequences and guide them through a restorative justice process focused on accountability, repairing harm, skill building, and positive community connection. The organization serves youth primarily in Androscoggin County, Maine. Participants-referred to as respondents-include young people facing civil or criminal charges, school disciplinary actions, or other community infractions. Services are delivered in community settings, schools, and homes. Youth-LED Justice trains young people to serve as advocates and facilitators within restorative processes. The organization provides mentorship, structured restorative circles, accountability agreements, and referrals to appropriate community services as needed. These activities empower respondents to repair harm, gain access to skills and resources, and build on their personal strengths. Youth leadership is central to the programs model as the youth volunteers, respondents, and youth board members contribute to the design, implementation, and ongoing development of the organizations programming.Expenses $309,781 · revenue $295,072
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 87-3958747
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I40)
- Assets (IRS master file)
- $349,668
- Income (IRS master file)
- $340,072
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $340,072 | $479,042 | $349,668 | IRS |
| 990 | June 2024 | $577,837 | $487,493 | $487,296 | IRS |
| 990 | June 2023 | $407,221 | $217,204 | $393,906 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-3958747).
Questions about MAINE YOUTH COURT
- What is the EIN of MAINE YOUTH COURT?
- The employer identification number (EIN) of MAINE YOUTH COURT is 87-3958747.
- Is MAINE YOUTH COURT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MAINE YOUTH COURT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAINE YOUTH COURT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MAINE YOUTH COURT due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAINE YOUTH COURT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MAINE YOUTH COURT?
- The 990 for the year ended June 30, 2025 names Victoria Morales.
- Who are the officers and directors of MAINE YOUTH COURT?
- The 990 for the year ended June 30, 2025 lists 9 people; 4 received compensation from the organization, the highest $54,936 (La Micheal Gildersleeve, Co-Director).
- How much revenue does MAINE YOUTH COURT have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $340,072, expenses of $479,042 and total assets of $349,668 at year end.
Other nonprofits in PORTLAND
- PINE TREE LEGAL ASSISTANCE INC EIN 01-0279387 · last filed 990 for 2024
- MAINE INITIATIVES INC EIN 01-0484310 · last filed 990 for 2025
- IMMIGRANT LEGAL ADVOCACY PROJECT EIN 22-3260883 · last filed 990 for 2024
- VLP INC EIN 81-4176852 · last filed 990 for 2025
- HALFWAY HOUSE INC EIN 01-0315847 · last filed 990 for 2025
- MOVING FORWARD FOR MAINE REENTRY SISTERS CORPORATION EIN 93-2673364 · last filed 990 for 2025
- MUSKIE FUND FOR LEGAL SERVICES EIN 01-0505878 · last filed 990-EZ for 2024
- DALEY FOUNDATION EIN 85-1464432 · last filed 990-N for 2023
All nonprofits in PORTLAND · Maine · Crime and legal-related