2024-08-28T12:27:00-05:00 2023-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2022-10-01 010424969 Community Concepts Inc COMM 2077954065 240 Bates Street Lewiston ME 04240 Laura Gormley Chief Financial Officer 2077954065 2024-08-27 1 1 Barbara J McGuan CPA P00219457 2077752387 2024-08-27 2022 2024-08-08 14:25:15Z X James Martin 240 Bates Street Lewiston ME 04240 30072122 0 X www.community-concepts.org X 1965 ME Fostering opportunities for thriving individuals, families and communities. 15 15 385 450 0 0 51711585 27363244 3537756 2595989 14582 106216 -3804 -5663 55260119 30059786 35641143 10732916 0 0 13385356 12319498 0 0 158459 5858596 3884906 54885095 26937320 375024 3122466 17911491 18174152 12050063 9190258 5861428 8983894 X To strengthen individuals, families and communities in Western Maine by providing diverse programs, by engaging in strategic partnerships, and through advocacy that addresses the barriers to promote economic opportunities for all. 1 0 6481878 331982 355798 Children's Services - This program serves pre-school children with Head Start and Early Head Start services at a variety of locations throughout Oxford and Franklin Counties. It also provides center day care and support for home day care providers. 9704618 6891218 1622448 Housing & Energy - This program provides low income families with home replacement or repair services including a furnace program, lead inspection services, and several energy saving programs including a home insulation program. Additionally, the program has helped over 380 new homeowners build or rehab and own their homes through self-help housing program. 1523184 29205 16561 Family Services - Consists of Maine Families and Prevention Councils. Maine Families serves Oxford, Androscoggin, and Northern Cumberland Counties. The program enrolled 253 families and conducted 3,106 home visits. The Prevention Councils in Androscoggin and Oxford Counties conducted 26 parent enrichment classes and 24 community provider trainings with a combined total of 437 participants. 6795955 3480511 601182 Other Program Services include Development, Property Management, Community Services, and Emergency Rental Assistance. 6795955 3480511 601182 24505635 1 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1398 0 1 385 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X Sadie Reinhard 2077954065 240 Bates Street Lewiston ME 04240 Ed Barrett Chair 3.00 0.00 X X 0 0 0 Deborah McPhail Vice Chair 3.00 0.00 X X 0 0 0 Ashley Medina Secretary 2.00 2.00 X X 0 0 0 Steven Wallace Treasurer 3.00 0.00 X X 0 0 0 Richard Colpitts Past Treasurer, Director 2.00 0.00 X X 0 0 0 Theodore Cornish Director 2.00 2.00 X 0 0 0 Fowsia Musse Director 2.00 1.50 X 0 0 0 Kristen Cloutier Director 2.00 0.00 X 0 0 0 Peter Garcia Director 2.00 0.00 X 0 0 0 Chris Kilmurry Director 2.00 2.00 X 0 0 0 Allison Bryant Director 2.00 0.00 X 0 0 0 David Smirles Director 2.00 0.00 X 0 0 0 Ricker Hamilton Director 2.00 0.00 X 0 0 0 Kelley Lebeda Director 2.00 0.00 X 0 0 0 Danyelle Paulsen Director 2.00 0.00 X 0 0 0 James Martin CEO 28.00 12.00 X 2035 0 669 Mary-Rita Reinhard Interim CEO, COO 40.00 0.00 X 142729 0 21924 Laura Gormley CFO 28.00 12.00 X 125444 0 26369 Nathan Libby President of CCFC 0.00 40.00 X 96246 0 6870 C Shawn Yardley Special Assistant to BOD 28.00 12.00 X 148944 0 35784 Susan Hanley Director of HR 40.00 0.00 X 101354 0 18988 616752 0 110604 4 0 1 0 Bio Renewable Fuels 168 Dirigo Road South China ME 04358 Contractor 684970 Efficient Air LLC 57 Old Jay Hill Road Jay ME 04239 Contractor 440990 All Trades Maintenance & Repair Inc PO Box 57 Auburn ME 04212 Contractor 309055 D L Brown Construction 333 Oak Hill Road Standish ME 04084 Contractor 304043 RC Group Inc 411 Theodore Fremd Ave Rye NY 10580 Contractor 251363 15 22226 1750049 25347811 243158 27363244 Program Fees 525990 2220371 2220371 Other Program Revenue 525990 375618 375618 2595989 105668 105668 548 0 548 548 548 6673 22226 12336 -5663 -5663 30059786 2595989 0 100553 10732916 10732916 422286 422286 8912773 7877288 945021 90464 371706 334418 33447 3841 1924575 1753420 166247 4908 688158 583404 97307 7447 26666 17473 8008 1185 67664 24 67640 1075518 968182 103145 4191 21215 1162 8980 11073 234621 195099 37188 2334 968660 804342 150295 14023 419043 239617 167289 12137 163658 139542 23193 923 142589 142589 259192 259192 182454 63880 118574 Vehicle Operations 174032 173964 68 Miscellaneous Expenses 161367 93406 62627 5334 Employee Training & Edu 150792 125717 24476 599 Indirect Costs -162565 -162565 26937320 24505635 2273226 158459 X 2705291 1503687 4009154 4070224 3601834 1990951 498978 454906 99812 69654 9904502 5259243 5081256 4645259 308244 2057918 373618 1606922 3007935 17911491 18174152 2510107 2024557 6381497 3686858 3153380 3100512 5079 378331 12050063 9190258 X 5070009 8423459 791419 560435 5861428 8983894 17911491 18174152 3122466 0 X 0 1 X 1 1 1 X 16706563 20060028 29411384 51711585 27363244 145252804 16706563 20060028 29411384 51711585 27363244 145252804 145252804 457 548 3162 14582 105668 124417 8305 8305 145385526 17871685 0.99910 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 13983 0 0 13983 0 Part II-B, Line 1, Lobbying Activities CEO spends a portion of his time reading and meeting with state legislators and other elected officials in regards to matters effecting the Organization and its mission. 1110438 1110438 6014645 2839090 3175555 1752308 1580713 171595 1027111 839440 187671 4645259 Investment in Partnerships 307869 C Investment in OCMH 1750049 C 2057918 Due From Affiliate 2118313 Other Assets 889622 3007935 Accrued Long Term Reserves and Losses 3396 Security Deposits and Other Reserves 1127 Lease Liabilities 373808 378331 X Part X, Line 2: The Organization follows the provisions of FASB Accounting Standards Codification (ASC) Topic 740-10, Income Taxes - Overall, including those related to uncertain tax positions. This guidance clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entity's financial statements. It also prescribes a recognition threshold of more-likely-than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. There was no effect on the Organization's consolidated financial statements related to following these provisions, and no interest or penalties related to uncertain tax positions were accrued. The Organization is currently open to audit under the statute of limitations by the Internal Revenue Service and state taxing authorities for years ended September 30, 2020 through 2023. Golf Tournament 28899 22226 6673 1450 6570 4316 28899 22226 6673 1450 6570 4316 12336 -5663 1 Type of Grant or Assistance: Provision of various social services and other benefits to eligible recipients, including housing-related assistance, counseling services, day care and other child development services, and similar programs. 13936 10732916 Part I, Line 2: The Organization monitors use of grant funds through continuing relationships with recipients. Amounts granted are paid directly to the vendor, financial institution, etc. X X X 0 0 0 0 0 0 0 0 0 C Shawn Yardley Special Assistant to BOD 148944 0 0 0 0 0 9556 0 26228 0 184728 0 0 0 Mary-Rita Reinhard Interim CEO, COO 142729 0 0 0 0 0 8707 0 13217 0 164653 0 0 0 Laura Gormley CFO 125444 0 0 0 0 0 7744 0 18625 0 151813 0 0 0 Sadie Reinhard Family member of Mary-Rita Reinhard, Interim CEO, COO 107975 Employment 0 Form 990, Item B: Amended Return Explanation: The Organization had inadvertently included the assets and liabilities of a related tax-exempt organization on their balance sheet for the originally filed Form 990 for the period ended September 30, 2023. Accordingly, the Organization has chosen to amend the Form 990 for the period ended September 30, 2023 to restate the assets and liabilities on the balance sheet and to the correct Schedule R reporting. As a result, the following parts and schedules have been amended: 990, Part VIII, Line 1: Contributions of $1,750,049 have been moved from Line 1f to Line 1d. 990, Part X: The following lines have been adjusted on Part X of the Form 990: 1, 2, 3, 9, 10a, 13, 15, 17, 19, and 23. 990, Schedule D, Part VIII: Program related investments added. 990, Schedule R, Part I: Oxford County Mental Health has been removed from Schedule R, Part I. 990, Schedule R, Part II: Oxford County Mental Health has been added to Schedule R, Part II. 990, Schedule R, Part V: Line 1c has been answered "Yes", and contribution of $1,750,049 from Oxford County Mental Health to Community Concepts, Inc. has been listed on Line 2. Form 990, Part III, line 2 During the year, Community Concepts, Inc. became the sole member of Oxford County Mental Health. Form 990, Part VI, Section A, line 7b The Organization's Head Start Policy Council provides input on decisions by the Board of Directors relating to the Head Start Program. Additionally, the selection of the Organization's Head Start Director is subject to approval by the regional Head Start office. Form 990, Part VI, Section B, line 11b The Form 990 was prepared by the Organization's public accountant and reviewed by the Organization's finance committee, and then provided to the Board of Directors prior to submission. Form 990, Part VI, Section B, line 12c The conflict of interest policy is monitored for compliance by multiple funding sources during their reviews of the Agency and also self-monitored by the Board of Directors. All employees occupy a position of trust with Community Concepts and, as a result, have a duty of loyalty to the Agency, both during and after the employment relationship. Employees are required to avoid any relationship or activity that might create or give the appearance of a conflict between their personal or family interests and the interests of the Agency. A "conflict of interest" occurs when an individual's private interest interferes or appears to interfere with the interests of the Agency. A conflict of interest can arise when a director, officer or employee takes actions or has interests that may make it difficult to perform his or her Agency work objectively and effectively. Employees must disclose any relationship that appears to create a conflict of interest to the Director of Human Resources or the CEO. Employees must also obtain written pre-approval before proceeding with any transaction, conduct or investment that creates or appears to create a conflict of interest. Form 990, Part VI, Section B, line 15 The compensation of the CEO is determined by the Board of Directors based on comparable salary studies for the non-profit industry. The compensation for the CFO and COO is determined by the CEO based on comparable salary information of other non-profits. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Community Concepts, Inc. 240 Bates Street Lewiston, ME 04240 EIN: 01-0424969 Section 1.263(a)-3(n) Election: Community Concepts, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Community Concepts Finance Corporation 240 Bates Street Lewiston ME 04240 010540981 Low Income Housing Financing ME 501(c)(3) Line 7 Community Concepts Inc 1 Lewiston Auburn Community Housing Inc 240 Bates Street Lewiston ME 04240 202341500 Low-Income Housing Development and Financing ME 501(c)(3) Line 7 N/A 0 Community Concepts Development Corporation 240 Bates Street Lewiston ME 04240 364510585 Low Income Housing Development ME 501(c)(3) Line 12a, I Community Concepts Inc 1 Oxford County Mental Health 240 Bates Street Lewiston ME 04240 010466967 Behavioral Health Services and Education ME 501(c)(3) Line 7 Community Concepts Inc 1 Court Street Senior Housing Association 247 Commercial Street Rockport ME 048565964 010467910 Low Income Housing Development ME Community Concepts Inc Related -178 212116 0 1 0.50000 Blake & Pine LP 240 Bates Street Lewiston ME 04240 320578654 Low Income Housing Development ME N/A 0 0 Community Concepts Housing Corporation 240 Bates Street Lewiston ME 04240 262063441 Low Income Housing Development ME Community Concepts Inc C 21717 1383199 1.00000 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Community Concepts Finance Corporation O 1005162 Cost Community Concepts Finance Corporation Q 157098 Cost Community Concepts Development Corporation O 143619 Cost Oxford County Mental Health C 1750049 FMV