2023-06-14T15:29:40-05:00 2022-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2021-10-01 010424969 Community Concepts Inc COMM 2077954065 240 Bates Street Lewiston ME 04240 Laura Gormley Chief Financial Officer 2077954065 2023-06-12 1 Laura Gormley 999009999 Joseph R Byrne P01289281 2077752387 2023-06-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z James Martin 240 Bates Street Lewiston ME 04240 55270264 0 X www.community-concepts.org X 1965 ME Fostering opportunities for thriving individuals, families and communities 17 17 414 470 0 0 29411384 51711585 3242146 3537756 3162 14582 8305 -3804 32664997 55260119 16397727 35641143 0 0 12674728 13385356 0 0 0 3837431 5858596 32909886 54885095 -244889 375024 17184569 17911491 11698165 12050063 5486404 5861428 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. 0 1 6240121 330752 343420 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. 10084553 7686661 2507148 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 387 new homeowners build or rehab and own their homes through self-help housing program. 1928082 23326 17057 Family Services - Consists of Maine Families, Alternative Response Program, Prevention Councils, and School-Based Counseling. Maine Families serves Oxford, Androscoggin, and Northern Cumberland Counties. The program enrolled 213 families and conducted 2,158 home visits. The School-Based Counseling Program housed in Poland and Oxford Hills middle and high schools served 169 students during the academic year. The Alternative Response Program served 65 families (this program closed in January 2022). The Prevention Councils in Androscoggin and Oxford Counites conducted 43 parent enrichment classes and 55 community provider training with a combined total of 1,241 participants. 34659351 27600404 682256 Other Program Services include Transportation, Development, Property Management, and Community Services 34659351 27600404 682256 52912107 1 1 0 1 0 0 0 0 0 0 1 0 0 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 1257 0 1 414 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 Donna Karno President 3.00 0.00 X X 0 0 0 Ed Barrett Vice President 3.00 0.00 X X 0 0 0 Deborah McPhail Secretary 3.00 0.00 X X 0 0 0 Steven Wallace Treasurer 3.00 0.00 X X 0 0 0 Mohammed Abdillahi Director 2.00 0.00 X 0 0 0 Kristen Cloutier Director 2.00 0.00 X 0 0 0 Theodore Cornish Director 2.00 2.00 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 Victoria Larson Director 2.00 0.00 X 0 0 0 Ashley Medina Director 2.00 2.00 X 0 0 0 Fowsia Musse Director 2.00 1.50 X 0 0 0 Christopher Paradis Director 2.00 2.00 X 0 0 0 Jason Rosenberg Director 2.00 0.00 X 0 0 0 Karen White Director 2.00 0.00 X 0 0 0 Tara Jean Davis Past President/Current Director 3.00 0.00 X X 0 0 0 Richard Colpitts Past Treasurer/Current Director 2.00 0.00 X X 0 0 0 C Shawn Yardley Past CEO 28.00 12.00 X 146313 0 37592 Laura Gormley CFO 28.00 12.00 X 111069 0 24839 Mary-Rita Reinhard Interim CEO 40.00 0.00 X 129478 0 20123 Nathan Libby President of CCFC 0.00 40.00 X 93486 0 246 Sandy Albert Interim COO 40.00 0.00 X 85691 0 24889 566037 0 107689 3 0 1 0 Dyer Construction Inc 1015 US Route 202 Monmouth ME 04265 Contractor 353085 Efficient Air LLC 57 Old Jay Hill Road Jay ME 04239 Contractor 298407 Poirier Capital Investment Group PO Box 2564 Waterville ME 04903 Contractor 205234 Kevin Boutin Builders LLC PO Box 1959 Biddeford ME 04005 Contractor 195023 J Bryant Heating and Cooling 68 Townsend Road Hebron ME 04238 Contractor 194154 12 10250 18288 47612099 4070948 51711585 Program Fees 525990 3329069 3329069 Other Program Revenue 525990 208687 208687 3537756 14582 14582 6341 18288 10145 -3804 -3804 55260119 3537756 0 10778 35641143 35641143 673727 673727 9594552 9164855 429697 409605 397825 11780 1955360 1892086 63274 752112 677760 74352 24264 20422 3842 94247 246 94001 798829 610349 188480 25832 23159 2673 591484 564868 26616 812535 707104 105431 2213309 2077621 135688 118562 107112 11450 131912 131912 243577 243577 176002 70826 105176 Equipment Expense 245241 239453 5788 Vehicle Operations 167069 167069 Miscellaneous Expenses 111147 84598 26549 0 Employee Training & Edu 104586 90122 14464 54885095 52912107 1972988 0 X 3885139 2705291 2950139 4009154 3263714 3601834 723754 498978 61591 99812 10012576 4931320 4743506 5081256 308645 308244 1248081 1606922 17184569 17911491 3171387 2510107 5312156 6381497 3209545 3153380 5077 5079 11698165 12050063 X 4666459 5070009 819945 791419 5486404 5861428 17184569 17911491 375024 0 X 0 1 X 1 1 1 X 13915953 16706563 20060028 29411384 51711585 131805513 13915953 16706563 20060028 29411384 51711585 131805513 131805513 98 457 548 3162 14582 18847 2445 8305 10750 131835110 21650753 0.99980 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 10938 0 0 10938 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. 1295938 1295938 5980944 2667775 3313169 1743400 1494050 249350 992294 769495 222799 5081256 Due From Affiliate 1332272 Development Fees Receivable 59847 Other Assets 214803 1606922 Accrued Long Term Reserves and Losses 3396 Security Deposits and Other Reserves 1683 5079 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, 2019 through 2022. Golf Tournament 24629 18288 6341 1198 6858 2089 24629 18288 6341 1198 6858 2089 10145 -3804 1 Provision of various social services and other benefits to eligible recipients, including transportation, housing-related assistance. Counseling services, day care and other child development services, and similar programs. 20333 35641143 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 Past CEO 146313 0 0 0 0 0 9335 0 28257 0 183905 0 0 0 Sadie Reinhard Family member of Mary-Rita Reinhard, Interim CEO 100369 Employment 0 Form 990, Part III, line 3 The Alternative Response Program ended in January of 2022 and the Transportation Program ended effective September 30, 2022. 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. Some examples of possible conflicts of interest are described below. 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 Court Street Senior Housing Association 247 Commercial Street Rockport ME 048565964 010467910 Low Income Housing Development ME Community Concepts Inc Related -608 211984 0 1 0.50000 Farmington Hills Housing Associates LP 240 Bates Street Lewiston ME 04240 050556461 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 10744 225015 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Community Concepts Finance Corporation O 962137 Cost Community Concepts Finance Corporation Q 134280 Cost Community Concepts Development Corporation O 85939 Cost