2025-08-07T15:50:28-05:00 2024-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2023-10-01 010424969 Community Concepts Inc COMM 2077954065 240 Bates Street Lewiston ME 04240 Laura Gormley Chief Financial Officer 2077954065 2025-08-06 1 1 Barbara J McGuan CPA P00219457 2077752387 2025-08-06 2023 2025-03-06 01:10:19Z James Martin 240 Bates Street Lewiston ME 04240 28310594 0 X www.community-concepts.org X 1965 ME Fostering opportunities for thriving individuals, families and communities. 14 14 326 216 0 0 27363244 23406423 2595989 2755082 106216 780957 -5663 6170 30059786 26948632 10732916 6542289 0 0 12319498 13706521 0 0 130006 3884906 4325748 26937320 24574558 3122466 2374074 18174152 20380124 9190258 8732810 8983894 11647314 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 0 7835715 423078 513842 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. 7478964 5456080 1384900 Housing & Energy - This program provides needy 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 415 new homeowners build or rehab and own their homes through self-help housing program 3551192 7839 82842 Family Services Consists of Maine Families and Prevention Councils. Maine Families serves Oxford, Androscoggin, and Northern Cumberland Counties. The program enrolled 323 families and conducted 3,292 home visits. The Prevention Councils in Androscoggin and Oxford Counties conducted 23 parent enrichment classes and 44 community provider trainings with a combined total of 703 participants. 3228214 655292 773498 Other Program Services include Development, Property Management, and Community Services. 3228214 655292 773498 22094085 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 1 240 0 1 326 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X Laura Gormley 2077954065 240 Bates Street Lewiston ME 04240 Ed Barrett Chair 2.00 2.00 X X 0 0 0 Deborah McPhail Secretary 2.00 0.00 X X 0 0 0 Steven Wallace Treasurer 2.00 0.00 X X 0 0 0 Allison Bryant Director 2.00 0.00 X 0 0 0 Kristen Cloutier Director 2.00 0.00 X 0 0 0 Richard Colpitts 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 2.00 X 0 0 0 Ricker Hamilton Director 2.00 0.00 X 0 0 0 Chris Kilmurry Director 2.00 0.00 X 0 0 0 Kelley Lebeda Director 2.00 0.00 X 0 0 0 Ashley Medina Director 2.00 0.00 X 0 0 0 Fowsia Musse Director 2.00 2.00 X 0 0 0 Danyelle Paulsen Director 2.00 0.00 X 0 0 0 James Martin CEO 28.00 12.00 X 193515 0 27238 Mary-Rita Reinhard COO 40.00 0.00 X 142176 0 13150 Laura Gormley CFO 28.00 12.00 X 139233 0 28897 Natalie Beale President of CCFC 0.00 40.00 X 0 0 0 Nathan Libby Past President of CCFC 0.00 40.00 X 109013 0 14329 Susan Hanley Director of Human Resources 40.00 0.00 X 107708 0 21103 Sandy Albert Sr. Dir. of Housing & Program Dev. 40.00 0.00 X 110618 0 17169 Ruby Bean Director of Resource Development 40.00 0.00 X 103276 0 13760 905539 0 135646 7 0 1 0 Able Heating 571 Sabattus Street Lewiston ME 04240 Heating 1275758 Efficient Air LLC 57 Old Jay Hill Road Jay ME 04239 Heating/Cooling 578216 RC Group Inc 411 Theodore Fremd Ave Rye NY 10580 Remediation Services 302765 All Trades Maintenance & Repair Inc PO Box 57 Auburn ME 04212 Maintenance Work 266672 Poirier Capital Investment Group PO Box 2564 Waterville ME 04903 Energy 236052 15 18226 2036063 20876511 475623 23406423 Program Fees 525990 1940265 1940265 Other Program Revenue 525990 814817 814817 2755082 164497 164497 1351572 595000 1308449 21663 43123 573337 616460 616460 38020 18226 31850 6170 6170 26948632 2755082 0 787127 X 6542289 6542289 667551 667551 9541518 8804222 664705 72591 403432 370354 29910 3168 2399441 2217360 175377 6704 694579 597765 91265 5549 45154 38032 5420 1702 109437 6500 102937 11132 11132 1160629 1021924 136050 2655 25096 10465 8270 6361 295166 245677 45675 3814 944336 723729 205962 14645 425561 265872 154459 5230 224851 191330 30742 2779 144051 144051 328358 328358 198096 76985 121111 Miscellaneous Expenses 206136 132339 70554 3243 Employee Training & Edu 203759 179932 22262 1565 Vehicle Operations 197118 196901 217 Indirect Costs -193132 -193132 24574558 22094085 2350467 130006 X 5573911 1288555 1990951 1701694 671627 454906 503066 69654 701465 9710069 5242041 4645259 4468028 4285062 2057918 4093023 373618 127307 3007935 2540297 18174152 20380124 2024557 2050690 3686858 3703239 3100512 2847905 378331 130976 9190258 8732810 X 8423459 11024768 560435 622546 8983894 11647314 18174152 20380124 2374074 289346 0 X 0 1 X 1 1 1 X 20060028 29411384 51711585 27363244 23406423 151952664 20060028 29411384 51711585 27363244 23406423 151952664 151952664 548 3162 14582 105668 164497 288457 8305 6170 14475 152255596 16242080 0.99800 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 16345 0 0 16345 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. 1106238 1106238 5653355 2576038 3077317 1808396 1745410 62986 1142080 920593 221487 4468028 Investment in Partnerships 306911 C Investment in OCMH 1750049 C Investment in MDH 1185500 C Investment in SBH 366859 C Investment in MBH 483704 C 4093023 Due From Affiliate 2358739 Other Assets 181558 2540297 Accrued Long Term Reserves and Losses 3396 Lease Liabilities 127580 130976 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, 2021 through 2024. Golf Tournament 34331 18226 16105 21625 Paul Gauvreau 21915 21915 10225 56246 18226 38020 31850 31850 6170 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. 17990 6542289 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 James Martin CEO 193515 0 0 0 0 0 955 0 26283 0 220753 0 0 0 Laura Gormley CFO 139233 0 0 0 0 0 8574 0 20323 0 168130 0 0 0 Mary-Rita Reinhard COO 142176 0 0 0 0 0 8460 0 4690 0 155326 0 0 0 Sadie Reinhard Family member of Mary-Rita Reinhard, COO 115892 Employment 0 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 IX, line 11g Consultants: Program service expenses 487,059. Management and general expenses 88,395. Fundraising expenses 0. Total expenses 575,454. Human Resources Services: Program service expenses 534,865. Management and general expenses 47,655. Fundraising expenses 2,655. Total expenses 585,175. 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 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 Service 240 Bates Street Lewiston ME 04240 010466967 Behavioral Health Services and Education ME 501(c)(3) Line 7 Community Concepts Inc 1 Mount David Housing Inc 240 Bates Street Lewiston ME 04240 010485193 Low Income Housing Development ME 501(c)(3) Line 7 Community Concepts Inc 1 Mount Blue Housing Inc 240 Bates Street Lewiston ME 04240 010504708 Low Income Housing Development ME 501(c)(3) Line 7 Community Concepts Inc 1 Stony Brook Housing Inc 240 Bates Street Lewiston ME 04240 010532000 Low Income Housing Development 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 -548 217246 0 1 0.50000 Blake & Pine LP 240 Bates Street Lewiston ME 04240 320578654 Low Income Housing Development ME N/A 0 0 Bates Street Senior Housing LP 240 Bates Street Lewiston ME 04240 203851906 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 23066 1301314 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 979148 Cost Community Concepts Finance Corporation Q 169681 Cost Community Concepts Development Corporation O 181342 Cost Mount David Housing Inc C 1185500 FMV Mount Blue Housing Inc C 483704 FMV Stony Brook Housing Inc C 366859 FMV