DOWNEAST COMMUNITY PARTNERS INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- DOWNEAST COMMUNITY PARTNERS INC (EIN 01-0288757)
- Tax period
- 2015-12-01 to 2016-11-30
- Filed
- 2017-10-12
- IRS object ID
- 201722859349300027
- Schema version
- 2015v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-12T09:28:05-05:00 | ReturnTs |
| Tax Period End | 2016-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450512128 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gibson LeClair LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 Capitol Street Suite 3 | AddressLine1Txt |
| City | Augusta | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04330 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010288757 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Child And Family Opportunities Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 2076672995 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 648 | AddressLine1Txt |
| City | Ellsworth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04605 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Green | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2076672995 | PhoneNum |
| Signature | 2017-10-11 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Stephen L LeClair CPA | PreparerPersonNm |
| PTIN | P01370336 | PTIN |
| Phone | 2076238401 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mark Green | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 648 | AddressLine1Txt |
| City | Ellsworth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04605 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,726,828 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.childandfamilyopp.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | To provide early childhood services/promote community health in Hancock & Washington counties. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 145 | TotalEmployeeCnt |
| Total Volunteers | 74 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,031,505 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,010,377 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $729,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $702,235 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,000 | PYInvestmentIncomeAmt |
| CY Investment Income | -$27,193 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,788,505 | PYTotalRevenueAmt |
| CY Total Revenue | $3,685,419 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $448,561 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $424,607 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,880,317 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,936,148 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $40,121 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $828,698 | PYOtherExpensesAmt |
| CY Other Expenses | $775,466 | CYOtherExpensesAmt |
| PY Total Expenses | $4,157,576 | PYTotalExpensesAmt |
| CY Total Expenses | $4,136,221 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$369,071 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$450,802 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,494,795 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,248,754 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $423,336 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $459,198 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,071,459 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,789,556 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION - Our mission is to provide comprehensive, high-quality and community-based early care and education services for young children. We closely partner with parents, building upon their innate parenting strengths, providing knowledge, active help and encouragement, mentoring and opportunities for community-based intergenerational support and learning experiences. We build collaborative relationships with others in our communities who impact the lives of young children and their families. We advocate for policies and resources to support young children and their families.OUR VISION - We envision a future in Downeast Maine where all children and their families are able to thrive through the support and encouragement of a strong web of parents, families, and other engaged adults. Parents are empowered to make healthy choices for themselves and their families. Within our programs and with others we create a community environment in which families and children flourish. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,131,750 | ExpenseAmt |
| Desc | Head Start is 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 State 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 living at or below the federal poverty rate but allows enrollment of children from other income levels under strict guidelines. At least 10% of children enrolled must have a diagnosed disability. The funded enrollment for the Head Start program is 153 children in center-based programs. Early Head Start is a program for infants and toddlers until age three and is also funded through the Federal office of ACF. Child and Family Opportunities receives its Early Head Start funding in two ways; under a sub-contract with Penquis CAP, Inc., a community action agency in Bangor and through a contract with the State of Maine. Eligibility guidelines are the same as the Federal Head Start program. Our funded enrollment for Early Head Start is 25 infants and toddlers in center-based programs; and we served a total of 48 children in our center-based services. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $635,601 | ExpenseAmt |
| Grant | $372,054 | GrantAmt |
| Desc | Child and Adult Care Food Program, a program of the U.S. Department of Agriculture, supports reimbursement for meals served in CFO's centers and through sponsorship agreements with about 48 family child care providers in Hancock, Washington, Penobscot and Waldo counties. The cost of meals is subsidized through this grant based on a family's income or eligibility for Head Start/Early Head Start. In exchange, providers agree to assure that meals and snacks meet nutritional standards. Technical assistance and training on nutrition and CACFP requirements are provided by agency staff. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $561,944 | ExpenseAmt |
| Grant | $44 | GrantAmt |
| Revenue | $620,137 | RevenueAmt |
| Desc | Child Care - CFO 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. Ninety children were served throughout the year. Regardless of funding source, all children enrolled in CFO's center-based programs are offered the comprehensive services associated with Head Start. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $236,384 | ExpenseAmt |
| Grant | $52,509 | GrantAmt |
| Revenue | $82,098 | RevenueAmt |
| Desc | For a complete list of services and locations, please see our website at www.childandfamilyopp.org. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $236,384 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $52,509 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $82,098 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $3,565,679 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 145 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mark Green Executive Director | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2076672995 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 648 | AddressLine1Txt |
| City | Ellsworth | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04605 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Walter Kumiega | ||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Elizabeth Ehrlenbach | ||||||
| Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr H Lori Schnieders | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Chris Huh | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Schatz | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Charles Rudelitch | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charley Martin-Berry | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charles Harrington | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Doug Orville | ||||||
| Former Executive Director | 40.00 | Yes (X) | $92,575 | $0 | $306 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $92,575 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $306 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,871,401 | GovernmentGrantsAmt |
| All Other Contributions | $138,976 | AllOtherContributionsAmt |
| Total Contributions | $3,010,377 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Client/Program Fees | Desc |
| Business | 624200 | BusinessCd |
| Total Revenue Column | $620,137 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $620,137 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,098 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $82,098 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $702,235 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,872 | TotalRevenueColumnAmt |
| Exclusion | $20,872 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $909,868 | SecuritiesAmt |
| Other | $83,476 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $889,024 | SecuritiesAmt |
| Other | $152,385 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,844 | SecuritiesAmt |
| Other | -$68,909 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$48,065 | TotalRevenueColumnAmt |
| Exclusion | -$48,065 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,685,419 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $702,235 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$27,193 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,607 | TotalAmt |
| Program Services | $424,607 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,375 | TotalAmt |
| Program Services | $18,452 | ProgramServicesAmt |
| Management And General | $74,287 | ManagementAndGeneralAmt |
| Fundraising | $3,636 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,282,041 | TotalAmt |
| Program Services | $2,034,424 | ProgramServicesAmt |
| Management And General | $229,014 | ManagementAndGeneralAmt |
| Fundraising | $18,603 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,987 | TotalAmt |
| Program Services | $287,406 | ProgramServicesAmt |
| Management And General | $43,362 | ManagementAndGeneralAmt |
| Fundraising | $3,219 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,745 | TotalAmt |
| Program Services | $192,402 | ProgramServicesAmt |
| Management And General | $29,181 | ManagementAndGeneralAmt |
| Fundraising | $2,162 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,170 | TotalAmt |
| Management And General | $24,170 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,492 | TotalAmt |
| Program Services | $25,916 | ProgramServicesAmt |
| Management And General | $58,546 | ManagementAndGeneralAmt |
| Fundraising | $30 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,584 | TotalAmt |
| Program Services | $74,906 | ProgramServicesAmt |
| Management And General | $11,605 | ManagementAndGeneralAmt |
| Fundraising | $2,073 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,043 | TotalAmt |
| Program Services | $84,322 | ProgramServicesAmt |
| Management And General | $5,436 | ManagementAndGeneralAmt |
| Fundraising | $1,285 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,681 | TotalAmt |
| Program Services | $61,063 | ProgramServicesAmt |
| Management And General | $4,532 | ManagementAndGeneralAmt |
| Fundraising | $86 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,038 | TotalAmt |
| Program Services | $935 | ProgramServicesAmt |
| Management And General | $88 | ManagementAndGeneralAmt |
| Fundraising | $15 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,698 | TotalAmt |
| Program Services | $94,906 | ProgramServicesAmt |
| Management And General | $3,176 | ManagementAndGeneralAmt |
| Fundraising | $616 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,837 | TotalAmt |
| Program Services | $14,571 | ProgramServicesAmt |
| Management And General | $10,181 | ManagementAndGeneralAmt |
| Fundraising | $85 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food | $82,075 | $82,018 | $3 | $54 |
| R&M/Minor equip. | $75,530 | $65,199 | $8,523 | $1,808 |
| Staff Training | $36,959 | $29,153 | $6,927 | $879 |
| Educational materials | $18,064 | $17,993 | $60 | $11 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,295 | TotalAmt |
| Program Services | $57,406 | ProgramServicesAmt |
| Management And General | $21,330 | ManagementAndGeneralAmt |
| Fundraising | $5,559 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,136,221 | TotalAmt |
| Program Services | $3,565,679 | ProgramServicesAmt |
| Management And General | $530,421 | ManagementAndGeneralAmt |
| Fundraising | $40,121 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531 | BOYAmt |
| EOY | $519 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,088 | BOYAmt |
| EOY | $10,763 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,123 | BOYAmt |
| EOY | $173,966 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,537 | BOYAmt |
| EOY | $43,451 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,361 | BOYAmt |
| EOY | $23,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,126,348 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,903,837 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,301,475 | BOYAmt |
| EOY | $1,222,511 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,543,549 | BOYAmt |
| EOY | $1,725,826 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,131 | BOYAmt |
| EOY | $48,298 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,494,795 | BOYAmt |
| EOY | $3,248,754 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,394 | BOYAmt |
| EOY | $247,321 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,541 | BOYAmt |
| EOY | $186,877 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,401 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,336 | BOYAmt |
| EOY | $459,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,517,894 | BOYAmt |
| EOY | $2,289,556 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,565 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
| EOY | $500,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,071,459 | BOYAmt |
| EOY | $2,789,556 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,494,795 | BOYAmt |
| EOY | $3,248,754 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$450,802 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $168,899 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,493,400 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,048,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,229,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,031,505 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,010,377 | CurrentTaxYearAmt |
| Total | $15,813,079 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,493,400 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,048,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,229,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,031,505 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,010,377 | CurrentTaxYearAmt |
| Total | $15,813,079 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $15,813,079 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,143 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,076 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,889 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,872 | CurrentTaxYearAmt |
| Total | $170,559 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,983,638 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,951,479 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99040 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $619,871 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $77,366 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $2,503 | AdministrativeExpensesAmt |
| End Year Balance | $694,734 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $611,593 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,349 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,071 | AdministrativeExpensesAmt |
| End Year Balance | $619,871 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $569,215 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $46,370 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $3,992 | AdministrativeExpensesAmt |
| End Year Balance | $611,593 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $525,924 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $47,917 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,626 | AdministrativeExpensesAmt |
| End Year Balance | $569,215 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $505,204 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $24,240 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $3,520 | AdministrativeExpensesAmt |
| End Year Balance | $525,924 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.28030 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.71970 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $117,361 | OtherCostOrOtherBasisAmt |
| Book Value | $117,361 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,211,896 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,175,656 | DepreciationAmt |
| Book Value | $1,036,240 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $404,537 | OtherCostOrOtherBasisAmt |
| Depreciation | $355,617 | DepreciationAmt |
| Book Value | $48,920 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $392,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $372,564 | DepreciationAmt |
| Book Value | $19,990 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,222,511 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,368,481 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $168,899 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $514,163 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $683,062 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,685,419 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,685,419 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,650,384 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $514,163 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $514,163 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,136,221 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,136,221 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Corporation is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the Corporation qualifies for the charitable contribution deduction under Section 170(b)(1)(a) and has been classified as an organization other than a private foundation under Section 509(a)(1). Management believes it has no uncertain tax positions with the Internal Revenue Service that require disclosure in its financial statements. The Corporation's federal Return of Organization Exempt from Income Tax (Form 990) for 2015, 2014, and 2013 are subject to examination by the IRS, generally for three years after they were filed. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Day Care Homes Provider CACFP USDA Meal Reimbursements | GrantTypeTxt |
| Recipient | 618 | RecipientCnt |
| Cash Grant | $424,607 | CashGrantAmt |
| Valuation Method Used | Actual Cost | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Day Care Center recipients of USDA food reimbursements each have signed agreements and provide services which conform to federal and state requirements. Reports and monitoring are made as required and necessary to assure compliance with grant requirements. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | A draft 990 as prepared by the independent auditors is reviewed and approved by the Director of Finance and distributed to the Board members prior to filing. |
| Form 990, Part VI, Section B, line 12c | The agency's governing body, management, all other personnel and volunteers are informed of CFO's policies concerning conflicts of interest contained in the Board By-Laws and CFO 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 that 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 resouces manager or full board, respectively. Enforcement of policy should a conflict arise is handled utilizing Anti-Fraud policy procedures. |
| Form 990, Part VI, Section B, 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 report for each position at a non-profit organization in Maine with a budget of approximately $5 million. > Wage comparability studies conducted by CFO and other regional Head Start agencies > Maine Association of Non-Profits Annual Wage Study - "Non-Profit Wages and Benefits in Northern New England" CFO seeks not to lead or lag the market but rather offer compensation at about the 50th percentile for similar organizations with an operating budget of $5 million. This approach allows CFO to compete for highly qualified individuals and still maintain salary costs within an affordable range. |
| Form 990, Part VI, Section C, line 19 | CFO grants access to copies of all required forms/data by request as follows: > By providing for visual inspections of required documents to anyone personally appearing at the organization's administrative offices during normal working hours and making such a request; > By responding to all written requests within 7 days by mailing copies of the requested forms; > CFO may meet the federal requirements to make its forms widely available by posting all required forms on the CFO website and referring all requesters to this site within 7 days of receipt of any request for copies. Additionally, CFO posts information required to be available under IRS section 501(c)(3) on GuideStar. |
| Form 990, Part XI, Line 2c | No, the process has not changed from the prior year. |