2023-04-24T09:29:35-05:00 2022-06-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2021-07-01 010280723 Creative Works CREA 2078791140 10 Speirs Street Westbrook ME 04092 Matthew Hickey CEO 2078791140 2023-04-11 1 Matthew Hickey 999009999 Joseph R Byrne P01289281 2077752387 2023-04-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Matthew Hickey 10 Speirs Street Westbrook ME 04092 29507303 0 X www.beingcreativeworks.org X 1967 ME Creative Works empowers people with disabilities to live, work, and be a part of their community. 5 5 470 21 0 0 3189536 1262189 19988944 24648929 1443710 995590 418025 607230 25040215 27513938 0 0 0 0 16134763 17287205 0 0 0 6762729 7859993 22897492 25147198 2142723 2366740 24192346 24080172 3870219 3401831 20322127 20678341 X Creative Works empowers people with disabilities to live, work and be a part of their community through comprehensive vocational, developmental, and residential programs tailored to each person's needs. Creative Works expands opportunities for people with disabilities to pursue their potential and be treated with dignity, appreciation and respect. Creative Works envisions a world without barriers. We understand that all people have a valuable contribution to make to each other and to society. By combining this understanding with a standard of excellence throughout all Creative Works programs, we can make a positive and significant difference both for individuals and for the community. 0 0 17175435 19499859 Residential Services provide support for individuals with disabilities in the individuals' home or in CW Residences, and range from 24-hour support to just a few hours each week. Residental services assist with social skills, community access, health and safety, household maintenance, self-advocacy, and many other needs in order to provide the most comprehensive and therapeutic support possible. 2931238 2770498 Community Day Services enable people with developmental disabilities to participate fully in community life and to increase their self-reliance through activities that are enriching, meaningful and goal-oriented. Day services are designed to maximize an individual's ability to manage everyday life activities in communities rich with resources. A variety of skill-building options are offered, in addition to readiness skills, volunteer opportunities, and means of artistic expression, all based upon individual needs. 1999152 2064878 Maine Woodworks is a social enterprise of Creative Works that employs an integrated workforce consisting of people with and without disabilities. All employees earn a competitive wage and work in an environment that fosters both the development and mastery of various furniture-making skills and independence within their work environment. Our wood shop produces bench-crafted, cottage-style furniture built with renewable North American hardwoods and environmentally friendly finishes. Our colorful line of furniture is sold throughout the United States, and proceeds from sales are used to further the social mission of Creative Works. 463472 920924 Employment and Other Services 463472 920924 22569297 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 61 0 1 470 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X James Flaker 2078791140 10 Speirs Street Westbrook ME 04092 James Harrison Chairman 1.00 X X 0 0 0 Carolyn Faulkner Vice President 1.00 X X 0 0 0 Samuel Marcisso Treasurer 1.00 X X 0 0 0 Denise Dix Secretary 1.00 X X 0 0 0 Wayne Messer Director 1.00 X 0 0 0 Edward McGeachey Past President 1.00 X X 0 0 0 James Houle Esq Past Director 1.00 X 0 0 0 Heidi Howard Executive Director 40.00 X 370967 0 26654 Matthew Hickey COO 40.00 X 208758 0 45893 James Flaker CFO 40.00 X 116503 0 5528 Stephen Hawkes HR Director 40.00 X 119496 0 45996 Charlie Rowe IT Director 40.00 X 115005 0 19268 Patrick Benerugaba House Manager 40.00 X 110951 0 13069 1041680 0 156408 6 0 1 0 Systems Engineering 120 Exchange Street Portland ME 04101 IT Services 145142 1 1232733 29456 1262189 Net Patient Service Revenue 623990 24601857 24601857 Other Program Revenue 623990 47072 47072 24648929 371246 371246 705656 477713 403909 155116 301747 322597 624344 624344 2041570 1434340 607230 607230 27513938 25256159 0 995590 X 774303 691633 82670 13262704 11869493 1393211 268873 240986 27887 1956051 1752998 203053 1025274 918755 106519 13614 12819 795 24100 22693 1407 27300 27300 3495487 3247330 248157 243818 110894 132924 278295 257755 20540 229357 95785 133572 970460 921780 48680 227614 187124 40490 96376 62310 34066 536880 490634 46246 Service Provider Tax 1215085 1215085 Miscellaneous Expense 269557 251232 18325 Food Expense 170775 164391 6384 Equipment Repairs 61275 55600 5675 25147198 22569297 2577901 0 X 425554 476909 1002927 1910690 1800241 2566702 329327 306019 325754 325130 15098371 6335734 9298447 8762637 10909855 9615199 100241 116886 24192346 24080172 1279039 1414498 753303 416912 1737636 1453535 100241 116886 3870219 3401831 X 20306995 20667173 15132 11168 20322127 20678341 24192346 24080172 2366740 -2010526 0 X 0 1 X 1 1 1 X 28375 27090 411694 3189536 1262189 4918884 17001210 20113929 21298135 20406969 25256159 104076402 17029585 20141019 21709829 23596505 26518348 108995286 2575 1918 1900 2200 2000 10593 0 2575 1918 1900 2200 2000 10593 108984693 199397 240668 168065 169485 371246 1148861 199397 240668 168065 169485 371246 1148861 29803 12095 41898 17258785 20393782 21877894 23765990 26889594 110186045 0.98910 0.99030 0.01040 0.00900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 354 354 0 Part II-B, Line 1: The Organization pays dues to various associations, a portion of which are attributable to lobbying activities. 2089500 2089500 10355983 4144049 6211934 1662596 1453750 208846 990292 737935 252357 8762637 Deferred Compensation Liability 116886 116886 26245869 -2010526 769757 -1240769 27486638 27300 27300 27513938 25889655 769757 769757 25119898 27300 27300 25147198 Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 769,757. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 769,757. X X X X 0 1 0 0 0 0 0 1 0 Heidi Howard Executive Director 224887 0 0 0 146080 0 6199 0 20455 0 397621 0 126580 0 Matthew Hickey COO 175161 0 26561 0 7036 0 6627 0 39266 0 254651 0 0 0 Stephen Hawkes HR Director 104569 0 10414 0 4513 0 4030 0 41966 0 165492 0 0 0 Part I, Line 4b Heidi Howard participates in a 457(f) supplemental nonqualified retirement plan. During calendar year 2021, Ms. Howard received a compensation payment from the 457(f) plan in the amount of $126,580. This amount is being reported as part of the amount disclosed on Schedule J, Part II, column (B)(iii) as well as column (F). Part I, Line 7 James Flaker, Charlie Rowe, Stephen Hawkes, Matthew Hickey and Patrick Benerugaba each received a bonus based on performance outcomes. No portion of the bonuses paid were contingent upon the revenues or net earnings of the Organization. The Board of Directors engaged the services of an independent CPA/salary and benefits consultant to determine total compensation to be paid to key employees. The consultant presented a report including a comprehensive salary survey and draft rebuttal presumptive checklist per IRS guidelines, which proposed total compensation of the Executive Director based on the national average of compensation at comparable nonprofit organizations. The Board of Directors reviewed the national comparability data in the report, as well as the sources of the review data, which were incorporated into the checklist. The data also included the most recent U.S. Office of Personnel Management (OPM) Cost of Living and Locality Pay Tables. This review process resulted in a compensation package that included a salary and a performance-based bonus, which was based on the prior year's performance measures. Form 990, Part VI, Section B, line 11b The Organization's senior team reviews the 990 prepared by the Organization's independent CPA firm. Once satisified, the 990 is sent to all board members for their review and approval. Form 990, Part VI, Section B, line 12c The Board of Directors will conduct business so as to avoid any action that may result in or give the appearance of using the agency to achieve private gain or to dispense preferential treatment. Procedures: 1. The Board will periodically review approved vendors and subcontractors to determine if any secondary relationships exist. Any such relationships will be disclosed and the related Director will recuse him/herself from any discussions or votes regarding that vendor or subcontractor. 2. Secondary relationships will be disclosed in any requests for proposals and resulting bids. The related Director will recuse him/herself from any discussion or votes regarding that request for proposal or bid. 3. The Board shall take no action that results in private gain or preferential treatment. Any action that could have the potential appearance of a conflict will be disclosed and the affected Director will recuse him/herself from any discussion or votes regarding that action. Form 990, Part VI, Section B, line 15 The Board of Directors engaged the services of an independent CPA/salary and benefits consultant to determine total compensation to be paid to key employees. The consultant presented a report including a comprehensive salary survey and draft rebuttal presumptive checklist per IRS guidelines, which proposed total compensation of the Executive Director based on the national average of compensation at comparable nonprofit organizations. The Board of Directors reviewed the national comparability data in the report, as well as the sources of the review data, which were incorporated into the checklist. The data also included the most recent U.S. Office of Personnel Management (OPM) Cost of Living and Locality Pay Tables. This review process resulted in a compensation package that included a salary and a performance-based bonus, which was based on the prior year's performance measures. Form 990, Part VI, Section C, line 19 No other documents are available to the Public. Form 990, Part IX, line 11g Consulting Fees: Program service expenses 3,208,998. Management and general expenses 198,927. Fundraising expenses 0. Total expenses 3,407,925. Contract Services: Program service expenses 38,332. Management and general expenses 49,230. Fundraising expenses 0. Total expenses 87,562. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263 (a)-3(n) Election: Creative Works 10 Speirs Street Westbrook, ME 04092 EIN: 01-0280723 Creative Works is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).