2024-09-04T15:45:38-04:00 2023-09-30 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2022-10-01 010288757 DOWNEAST COMMUNITY PARTNERS INC DOWN 2076642424 248 BUCKSPORT ROAD ELLSWORTH ME 04605 ROTA KNOTT EXECUTIVE DIRECTOR 2076642424 2024-09-03 true false BRETT R JENSEN CPA P01888543 2078731603 2024-09-03 2022 2024-08-08 14:25:15Z ROTA KNOTT 248 BUCKSPORT ROAD ELLSWORTH ME 04605 14375994 false X WWW.DOWNEASTCOMMUNITYPARTNERS.ORG X 1970 ME DOWNEAST COMMUNITY PARTNERS' MISSION IS TO IMPROVE THE QUALITY OF LIFE AND REDUCE THE IMPACT OF POVERTY IN DOWNEAST COMMUNITIES. 18 18 220 40 0 18084333 11913184 1565992 1970791 170821 262229 150464 129790 19971610 14275994 8728109 2713167 0 7408355 7538605 3576 0 32866 3869798 4332246 20009838 14584018 -38228 -308024 10806459 13818288 3230131 5403956 7576328 8414332 X DOWNEAST COMMUNITY PARTNERS' MISSION IS TO IMPROVE THE QUALITY OF LIFE AND REDUCE THE IMPACT OF POVERTY IN DOWNEAST COMMUNITIES. false false 2242374 267619 1419476 TRANSPORTATION SERVICES - PROVIDE TRANSPORTATION SERVICES FOR THE ELDERLY, HANDICAPPED, AND OTHER LOW INCOME INDIVIDUALS THROUGHOUT THE SERVICE AREA OF WASHINGTON AND HANCOCK COUNTIES. 4043467 352245 471086 EARLY CARE AND EDUCATION HEAD START - A FREE PRESCHOOL PROGRAM FOR CHILDREN AGES 3 TO 5 YEARS UNTIL ELIGIBLE FOR KINDERGARTEN. IT IS FUNDED THROUGH THE ADMINISTRATION FOR CHILDREN AND FAMILIES (ACF), OFFICE OF HEAD START AND THE MAINE DEPARTMENT OF HEALTH AND HUMAN SERVICES. GRANTEES ARE EXPECTED TO RAISE 20% OF THE COST OF THE PROGRAM THROUGH LOCAL CONTRIBUTIONS OF CASH OR IN-KIND GOODS AND SERVICES. THE FEDERAL PROGRAM TARGETS CHILDREN LIVIING AT OR BELOW THE FEDERAL POVERTY RATE BUT ALLOWS ENROLLMENT OF CHILDREN FROM OTHER INCOME LEVELS UNDER THE STRICT GUIDELINES. AT LEAST 10% OF CHILDREN ENROLLED MUST HAVE A DIAGNOSED DISABILITY. EARLY HEAD START - A PROGRAM FOR INFANTS AND TODDLERS UNTIL AGE 3 AND IS ALSO FUNDED THROUGH ACF. DOWNEAST COMMUNITY PARTNERS RECEIVES EARLY HEAD START FUNDING THROUGH A CONTRACT WITH THE STATE OF MAINE. ELIGIBILITY GUIDELINES ARE THE SAME AS THE HEAD START PROGRAM. CHILD CARE - DCP OFFERS CHILD CARE SERVICES THROUGH A FEE FOR SERVICE BASIS. WE ACCEPT STATE SUBSIDIES FROM PARENTS WHO ARE ELIGIBLE. WE ALSO OFFER A SLIDING FEE SCALE BASED ON A FAMILY'S INCOME. 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REPORTS AND MONITORING ARE MADE AS REQUIRED UNDER EACH PROGRAM ACCORDING TO THE RELATED FEDERAL AND STATE GRANT/CONTRACT AGREEMENTS FOR EACH PROGRAM TO ASSURE COMPLIANCE WITH GRANT REQUIREMENTS RELATED TO ELIBILITY FOR EACH PROGRAM. SCHEDULE I, PAGE 4, PART IV NUMBER OF RECIPIENTS WAS ESTIMATED FOR TRANSPORTATION SERVICES BASED ON TOTAL NUMBER OF RIDES PROVIDED DIVIDED BY 1.5 AS THE APPROXIMATE NUMBER OF RIDES GIVEN TO EACH RECIPIENT. FORM 990, PAGE 2, PART III, LINE 4B EARLY CARE AND EDUCATION HEAD START - A FREE PRESCHOOL PROGRAM FOR CHILDREN AGES 3 TO 5 YEARS UNTIL ELIGIBLE FOR KINDERGARTEN. IT IS FUNDED THROUGH THE ADMINISTRATION FOR CHILDREN AND FAMILIES (ACF), OFFICE OF HEAD START AND THE MAINE DEPARTMENT OF HEALTH AND HUMAN SERVICES. GRANTEES ARE EXPECTED TO RAISE 20% OF THE COST OF THE PROGRAM THROUGH LOCAL CONTRIBUTIONS OF CASH OR IN-KIND GOODS AND SERVICES. THE FEDERAL PROGRAM TARGETS CHILDREN LIVIING AT OR BELOW THE FEDERAL POVERTY RATE BUT ALLOWS ENROLLMENT OF CHILDREN FROM OTHER INCOME LEVELS UNDER THE STRICT GUIDELINES. AT LEAST 10% OF CHILDREN ENROLLED MUST HAVE A DIAGNOSED DISABILITY. EARLY HEAD START - A PROGRAM FOR INFANTS AND TODDLERS UNTIL AGE 3 AND IS ALSO FUNDED THROUGH ACF. DOWNEAST COMMUNITY PARTNERS RECEIVES EARLY HEAD START FUNDING THROUGH A CONTRACT WITH THE STATE OF MAINE. ELIGIBILITY GUIDELINES ARE THE SAME AS THE HEAD START PROGRAM. CHILD CARE - DCP OFFERS CHILD CARE SERVICES THROUGH A FEE FOR SERVICE BASIS. WE ACCEPT STATE SUBSIDIES FROM PARENTS WHO ARE ELIGIBLE. WE ALSO OFFER A SLIDING FEE SCALE BASED ON A FAMILY'S INCOME. REGARDLESS OF FUNDING SOURCE, ALL CHILDREN ENROLLED IN DCP'S CENTER-BASED PROGRAMS ARE OFFERED THE COMPREHENSIVE SERVICES ASSOCIATED WITH HEAD START. FORM 990, PAGE 2, PART III, LINE 4D ELDER SERVICES - PROGRAMS THAT WORK WITH THE ELDERLY AND THEIR FAMILIES TO PROVIDE ADULT DAY SERVICES OR COORDINATE RESOURCES THAT ALLOW ELDERLY TO REMAIN AT HOME WHERE THEY MAY CONTINUE LIVING COMFORTABLY IN THEIR HOMES RATHER THAN OTHER LONG TERM FACILITIES. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT 990 AS PREPARED BY THE INDEPENDENT ACCOUNTANTS IS REVIEWED AND APPROVED BY THE DIRECTOR OF FINANCE AND DISTRIBUTED TO THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE AGENCY'S GOVERNING BODY, MANAGEMENT, ALL OTHER PERSONNEL AND VOLUNTEERS ARE INFORMED OF DCP'S POLICIES CONCERNING CONFLICTS OF INTEREST CONTAINED IN THE BOARD BY-LAWS AND DCP PERSONNEL POLICIES DURING AGENCY ORIENTATION. AT THAT TIME, THEY ALSO SIGN A CONFLICT OF INTEREST STATEMENT REQUIRING DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST KNOWN AT THE TIME AND IMMEDIATE WRITTEN DISCLOSURE SHOULD ANY POTENTIAL CONFLICT ARISE IN THE FUTURE. THE POLICY IS REVIEWED WITH ALL PERSONNEL AND WRITTEN COMPLIANCE REQUIRED ON AN ANNUAL BASIS. ALL MANAGEMENT AND GOVERNING BOARD MEMBERS HAVE A RESPONSIBILITY TO REMAIN ALERT TO DETECT ANY POTENTIAL CONFLICTS OF INTEREST AND BRING THEM TO THE ATTENTION OF THE HUMAN RESOURCES MANAGER OR FULL BOARD, RESPECTIVELY. ENFORCEMENT OF THE POLICY SHOULD A CONFLICT ARISE IS HANDLED UTILIZING ANTI-FRAUD POLICY PROCEDURES. FORM 990, PAGE 6, PART VI, LINE 15A THE HUMAN RESOURCE MANAGER AND THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS REVIEW COMPENSATION DATA AT LEAST EVERY THREE YEARS FOR COMPARABLE POSITIONS AT ORGANIZATIONS IN THE AREA. SPECIFIC DATA SOURCES MAY INCLUDE: >SPECIFIC MARKET RATE SUPPORT FOR EACH POSITION AT A NON-PROFIT ORGANIZATION IN MAINE WITH A BUDGET OF APPROXIMATELY 15-25 MILLION. >WAGE COMPARABILIITY STUDIES CONDUCTED BY DCP AND OTEHR REGIONAL HEAD START AGENCIES. >MAINE ASSOCIATION OF NON-PROFIT ANNUAL WAGE STUDY - "NON-PROFIT WAGES AND BENEFITS IN NORTHERN NEW ENGLAND" DCP SEEKS NOT TO LEAD OR LAG THE MARKET BUT RATHER OFFER COMPENSATION AT ABOUT THE 50TH PERCENTILE FOR SIMILAR ORGANIZATIONS WITH A COMPARABLE OPERATING BUDGET. THIS APPROACH ALLOWS DCP TO COMPETE FOR HIGHLY QUALIFIED INDIVIDUALS AND STILL MAINTAIN SALARY COSTS WITHIN AN AFFORDABLE RANGE. FORM 990, PAGE 6, PART VI, LINE 19 DCP GRANTS ACCESS TO COPIES OF ALL REQUIRED FORMS/DATA BY REQUEST AS FOLLOWS: >BY PROVIDING FOR VISUAL INSPECTION OF REQUIRED DOCUMENTS TO ANYONE PERSONALLY APPEARING AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES DURING NORMAL WORKING HOURS AND MAKING SUCH REQUEST; >BY RESPONDING TO ALL WRITTEN REQUESTS WITHIN 7 DAYS BY MAILING COPIES OF THE REQUESTED FORMS; >DCP MAY MEET THE FEDERAL REQUIREMENTS TO MAKE ITS FORMS WIDELY AVAILABLE BY POSTING ALL REQUIRED FORMS ON THE DCP WEBSITE AND REFERRING ALL REQUESTERS TO THIS SITE WITHIN 7 DAYS OF RECEIPT OF ANY REQUEST FOR COPIES. ADDITIONALLY, DCP POSTS INFORMATION REQUIRED TO BE AVAILABLE UNDER IRS SECTION 501(C)(3) ON GUIDESTAR. FORM 990, PART X LINE 28 NET ASSETS WITH DONOR RESTRICTIONS AT 9/30/2023 IS CURRENTLY ESTIMATED AS THE AMOUNT HASN'T BEEN FULLY DETERMINED AT THE TIME OF FILING THE FORM 990. FORM 990, PART XI LINE 9 DISPLAYING PRIOR PERIOD ADJUSTMENTS IS A RESULT OF NUMEROUS CORRECTIONS MADE TO FY2022 DUE TO STAFF TURNOVER CAUSING FY2022 TO NOT BE CLOSED TIMELY BY THE EXTENDED DUE DATE OF THE 2021 FORM 990 FOR FY2022. IN ADDITION, THE AUDITS FOR YEARS ENDED 9/30/2022 AND 9/30/2023 ARE NOT COMPLETE AS OF THE DATE OF THIS FILING. CONSIDER REVIEWING THE COMPLETED AUDITS FOR THOSE YEARS TO GAIN A COMPREHNSIVE PERSPECTIVE OF THE ORGANIZATION'S FINANCIAL PICTURE. FORM 990, PAGE 12, PART XII, LINE 3B THE ORGANIZATION WILL BE UNDERGOING THE REQUIRED AUDIT, BUT DUE TO STAFFING TURNOVER, THE ORGANIZATION HAS NOT YET BEEN ABLE TO COMPLETE THE REQUIRED AUDIT. THIS 990 WAS PREPARED PRIOR TO THE COMPLETION OF THE SEPTEMBER 30, 2023 AUDIT.