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MAINE COMMUNITY ACTION ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MAINE COMMUNITY ACTION ASSOCIATION (EIN 01-0547055)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-06-12
IRS object ID
202631639349301528
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-06-12T15:28:49-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN393647910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11502 LONDON ROAD SUITE 200AddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55812ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010547055EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAINE COMMUNITY ACTION ASSOCIATIONBusinessNameLine1Txt
Business Name Line2DBA MAINE COMMUNITY ACTION PARTNERSHIPBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMAINBusinessNameControlTxt
Phone2074416657PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 MARKET SQUAREAddressLine1Txt
CitySOUTH PARISCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04281ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVICTORIA FORKUSPersonNm
Person TitleMANAGING DIRECTORPersonTitleTxt
Phone2074416657PhoneNum
Signature2026-06-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA NATUSPreparerPersonNm
PTINP01799381PTIN
Phone2187224705PhoneNum
Preparation2026-06-09PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVICTORIA FORKUSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 MARKET SQUAREAddressLine1Txt
CitySOUTH PARISCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04281ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,909,461GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MECAP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateMELegalDomicileStateCd
Activity Or MissionA STATEWIDE ORGANIZATION DEDICATED TO IMPROVING THE QUALITY OF LIFE OF MAINE PEOPLE BY ADVOCATING FOR, PROMOTING, AND SUPPORTING THE WORK OF THE MAINE COMMUNITY ACTION AGENCIES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$940,276PYContributionsGrantsAmt
CY Contributions Grants$1,555,600CYContributionsGrantsAmt
PY Program Service Revenue$232,825PYProgramServiceRevenueAmt
CY Program Service Revenue$353,861CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$22,193PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,195,294PYTotalRevenueAmt
CY Total Revenue$1,909,461CYTotalRevenueAmt
PY Grants And Similar Paid$197,600PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$852,031CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$265,721PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$169,741CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$713,843PYOtherExpensesAmt
CY Other Expenses$848,348CYOtherExpensesAmt
PY Total Expenses$1,177,164PYTotalExpensesAmt
CY Total Expenses$1,870,120CYTotalExpensesAmt
PY Revenues Less Expenses$18,130PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$39,341CYRevenuesLessExpensesAmt
Total Assets BOY$330,108TotalAssetsBOYAmt
Total Assets EOY$816,541TotalAssetsEOYAmt
Total Liabilities BOY$131,145TotalLiabilitiesBOYAmt
Total Liabilities EOY$578,237TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$198,963NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$238,304NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionA STATEWIDE ORGANIZATION DEDICATED TO IMPROVING THE QUALITY OF LIFE OF MAINE PEOPLE BY ADVOCATING FOR, PROMOTING, AND SUPPORTING THE WORK OF THE MAINE COMMUNITY ACTION AGENCIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,693,627ExpenseAmt
Grant$852,031GrantAmt
Revenue$353,861RevenueAmt
DescMAINE COMMUNITY ACTION PARTNERSHIP (MECAP) PROVIDES LEADERSHIP, TRAINING, TECHNICAL ASSISTANCE, AND POLICY SUPPORT TO A STATEWIDE NETWORK OF COMMUNITY ACTION AGENCIES (CAAS) AND AFFILIATED NONPROFIT PARTNERS WORKING TO ALLEVIATE POVERTY AND IMPROVE FAMILY WELL-BEING. IN THE REPORTING YEAR, MECAP SERVED AS THE LEAD AGENCY FOR THE WHOLE FAMILIES COMMUNITY PROJECT, A FEDERALLY FUNDED INITIATIVE PROMOTING ECONOMIC MOBILITY THROUGH A TWO-GENERATION APPROACH. MECAP PROVIDED SUBRECIPIENT MONITORING, DATA INFRASTRUCTURE SUPPORT VIA THE EMPOWOR SYSTEM, TRAUMA-INFORMED CARE TRAINING, AND ONGOING TECHNICAL ASSISTANCE TO A COHORT OF PARTNER AGENCIES, INCLUDING COMMUNITY ACTION AGENCIES AND NONPROFITS SUCH AS PROMISE EARLY EDUCATION CENTER AND SOUTHERN KENNEBEC CHILD DEVELOPMENT CORPORATION (SKCDC).MECAP ALSO CONTINUED ITS COLLABORATION WITH THE MAINE HEALTH ACCESS FOUNDATION (MEHAF), MAINE PRIMARY CARE ASSOCIATION, AND OTHER STATEWIDE PARTNERS TO IMPROVE ACCESS TO HEALTH CARE AND SUPPORT OUTREACH RELATED TO THE AFFORDABLE CARE ACT AND HEALTH SYSTEM REFORMS. THESE EFFORTS EQUIP FRONTLINE STAFF WITH THE TOOLS AND KNOWLEDGE NEEDED TO HELP CLIENTS NAVIGATE COMPLEX SYSTEMS AND ADDRESS SOCIAL DETERMINANTS OF HEALTH.THROUGHOUT THE YEAR, MECAP ADVOCATED AT BOTH THE STATE AND NATIONAL LEVELS TO SECURE FUNDING AND SHAPE POLICY THAT SUPPORTS THE ECONOMIC WELL-BEING OF MAINE RESIDENTS.Desc
Total Program Service Expenses$1,693,627TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAWRENCE RUGGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2073817036PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 MARKET SQUAREAddressLine1Txt
CitySOUTH PARISCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04281ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOE EVERETT
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
NOELLE COYNE
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JAMES MARTIN
TREASURER/SECRETARY1.00Yes (X)Yes (X)$0$0$0
CLAIRE BERKOWITZ
DIRECTOR0.50Yes (X)$0$0$0
CARTER FRIEND
DIRECTOR0.50Yes (X)$0$0$0
KARA HAY
DIRECTOR0.50Yes (X)$0$0$0
DONNA KELLEY
DIRECTOR0.50Yes (X)$0$0$0
ROTA KNOTT
DIRECTOR (THRU 06/25)0.25Yes (X)$0$0$0
JASON PARENT
DIRECTOR0.50Yes (X)$0$0$0
SUZANNE WALSH
DIRECTOR0.50Yes (X)$0$0$0
MEGAN HANNAN
EXECUTIVE DIRECTOR (THRU 03/25)40.00Yes (X)$98,356$0$21,907
VICTORIA FORKUS
MANAGING DIRECTOR40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$98,356TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$21,907TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
JSL PARTNERS INC
2600 E MARKET STREETGREENSBORONC27401SUPPLY DISTRIBUTION SERVICES$195,829
AROOSTOOK COUNTY ACTION PROGRAM
771 MAIN STREETPRESQUE AISLEME04769SPECIALIZED CONSULT SERVICES$171,430
CSST SOFTWARE LLC
100 MOUNT HOLLY BYPASSLUMBERTONNJ08048SOFTWARE SERVICES$170,182
JEWISH COMMUNITY ALLIANCE OF SOUTHERN MA
1342 CONGRESS STREETPORTLANDME04102SPECIAL EVENT SERVICES$102,839
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Federated Campaigns$2,758FederatedCampaignsAmt
Government Grants$1,485,571GovernmentGrantsAmt
All Other Contributions$67,271AllOtherContributionsAmt
Total Contributions$1,555,600TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM FEE REVENUEDesc
Business999999BusinessCd
Total Revenue Column$285,605TotalRevenueColumnAmt
Related Or Exempt Func Income$285,605RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,256TotalRevenueColumnAmt
Related Or Exempt Func Income$68,256RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$353,861TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,909,461TotalRevenueColumnAmt
Related Or Exempt Func Income$353,861RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$852,031TotalAmt
Program Services$852,031ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$82,850TotalAmt
Program Services$55,417ProgramServicesAmt
Management And General$27,433ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$65,531TotalAmt
Program Services$43,832ProgramServicesAmt
Management And General$21,699ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,807TotalAmt
Program Services$1,209ProgramServicesAmt
Management And General$598ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$19,553TotalAmt
Program Services$13,079ProgramServicesAmt
Management And General$6,474ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,637TotalAmt
Program Services$2,195ProgramServicesAmt
Management And General$1,442ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,694TotalAmt
Program Services$19,125ProgramServicesAmt
Management And General$12,569ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$244,389TotalAmt
Program Services$147,470ProgramServicesAmt
Management And General$96,919ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,390TotalAmt
Program Services$3,206ProgramServicesAmt
Management And General$184ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,073TotalAmt
Program Services$30ProgramServicesAmt
Management And General$1,043ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$165,072TotalAmt
Program Services$165,072ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt
Program Services$1,610ProgramServicesAmt
Management And General$590ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,095TotalAmt
Program Services$9,934ProgramServicesAmt
Management And General$2,161ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$950TotalAmt
Program Services$899ProgramServicesAmt
Management And General$51ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,229TotalAmt
Program Services$3,054ProgramServicesAmt
Management And General$175ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIRECT BENEFITS$230,881$230,881
TRAINING AND DEVELOPMEN$62,548$62,007$541
DUES AND SUBSCRIPTIONS$13,535$12,802$733

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$73,655TotalAmt
Program Services$69,774ProgramServicesAmt
Management And General$3,881ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,870,120TotalAmt
Program Services$1,693,627ProgramServicesAmt
Management And General$176,493ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$122,668BOYAmt
EOY$428,678EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$181,748BOYAmt
EOY$360,644EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$25,692BOYAmt
EOY$27,219EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$330,108BOYAmt
EOY$816,541EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$110,606BOYAmt
EOY$192,074EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$20,539BOYAmt
EOY$386,163EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$131,145BOYAmt
EOY$578,237EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$198,963BOYAmt
EOY$238,304EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$198,963BOYAmt
EOY$238,304EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$330,108BOYAmt
EOY$816,541EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$39,341ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$673,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,127,972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,995,055CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$940,276CurrentTaxYearMinus1YearAmt
Current Tax Year$1,555,600CurrentTaxYearAmt
Total$6,292,570TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$673,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,127,972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,995,055CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$940,276CurrentTaxYearMinus1YearAmt
Current Tax Year$1,555,600CurrentTaxYearAmt
Total$6,292,570TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$6,292,570PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20CurrentTaxYearMinus2YearsAmt
Total$81TotalAmt
FieldValueIRS element (for citing)
Total Support$6,292,651TotalSupportAmt
Gross Receipts Rltd Activities$1,031,347GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$18,000DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$18,000TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S OUTSOURCED LOBBYING ACTIVITY WITH THE STATE OF MAINE LEGISLATURE AND GOVERNMENTAL AGENCIES ON LEGISLATIVE AND REGULATORY MATTERS TO MOOSE RIDGE ASSOCIATES AND THEY INVOICED US $18,000 FOR THE SESSION.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,108,712TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$199,251DonatedServicesAndUseFcltsAmt
Revenue Not Reported$199,251RevenueNotReportedAmt
Revenue Subtotal$1,909,461RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,909,461TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,069,371TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$199,251DonatedServicesUseFcltsAmt
Expenses Not Reported$199,251ExpensesNotReportedAmt
Expenses Subtotal$1,870,120ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,870,120TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM MAINE INCOME TAX. THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (13 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
AROOSTOOK COUNTY ACTION PROGRAM
771 MAIN STREETPRESQUE AISLEME04769010315849501(C)(3)$165,913$0WHOLE FAMILY APPROACH
OPPORTUNITY ALLIANCE
50 LYDIA LANESOUTH PORTLANDME04106010274725501(C)(3)$118,552$0WHOLE FAMILY APPROACH
WESTERN MAINE COMMUNITY ACTION
20A CHURCH STREETEAST WILTONME04234010275156501(C)(3)$88,060$0WHOLE FAMILY APPROACH
KENNEBEC VALLEY COMMUNITY ACTION PROGRAM
97 WATER STREETWATERVILLEME04901010277678501(C)(3)$65,526$0WHOLE FAMILY APPROACH
JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
1342 CONGRESS STREETPORTLANDME04102010530420501(C)(3)$62,846$0WHOLE FAMILY APPROACH
YORK COUNTY COMMUNITY ACTION CORPORATION
6 SPRUCE STREETSANFORDME04073016020406501(C)(3)$58,322$0WHOLE FAMILY APPROACH
WALDO COMMUNITY ACTION PARTNERS
9 FIELD STREET SUITE 201BELFASTME04915016020566501(C)(3)$57,072$0WHOLE FAMILY APPROACH
COMMUNITY CONCEPTS INC
240 BATES STREETLEWISTONME04240010424969501(C)(3)$49,425$0WHOLE FAMILY APPROACH
MAINEHEALTH
ONE MEDICAL CENTER DRIVEBIDDEFORDME04005010238552501(C)(3)$48,203$0WHOLE FAMILY APPROACH
MIDCOAST MAINE COMMUNITY ACTION
34 WING FARM RDBATHME04530010315732501(C)(3)$37,999$0WHOLE FAMILY APPROACH
ANDROSCOGGIN HEAD START & CHILD CARE
269 BATES STREETLEWISTONME04240237323306501(C)(3)$23,743$0WHOLE FAMILY APPROACH
WABANAKI PUBLIC HEALTH & WELLNESS
1 MERCHANTS PLAZABANGORME04401043337456501(C)(3)$20,165$0WHOLE FAMILY APPROACH
DOWNEAST COMMUNITY PARTNERS
248 BUCKSPORT RDELLSWORTHME04605010288757501(C)(3)$8,000$0WHOLE FAMILY APPROACH
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationMECAP ENTERS INTO FORMAL SUBRECIPIENT AGREEMENTS WITH PARTNER ORGANIZATIONS TO CARRY OUT PROGRAM ACTIVITIES FUNDED BY FEDERAL AND STATE AWARDS. EACH AGREEMENT DEFINES THE SCOPE OF SERVICES, PERFORMANCE EXPECTATIONS, REPORTING REQUIREMENTS, AND APPLICABLE REGULATORY GUIDANCE UNDER OMB UNIFORM GUIDANCE. PRIOR TO AWARDING FUNDS, MECAP CONDUCTS AN ASSESSMENT OF THE SUBRECIPIENT'S ORGANIZATIONAL AND FINANCIAL CAPACITY, WHICH INFORMS THE LEVEL OF OVERSIGHT REQUIRED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3COMMUNITY CONCEPTS INC WAS GIVEN AN INTERIM EXECUTIVE DIRECTOR AGREEMENT TO PERFORM HIGH MANAGEMENT OVERSIGHT OF MECAP WHEN THE EXECUTIVE DIRECTOR RESIGNED IN MARCH 2025 UNTIL THE MANAGING DIRECTOR WAS HIRED IN JULY 2025.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION'S BYLAWS PROVIDE THE EXECUTIVE DIRECTOR OF ANY ORGANIZATION DESIGNATED BY THE MAINE DEPARTMENT OF HUMAN SERVICES AS A COMMUNITY ACTION AGENCY IN MAINE SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. THE EXECUTIVE DIRECTOR OF AN ELIGIBLE AGENCY BECOMES A MEMBER UPON PAYMENT OF REQUIRED DUES FOR THE CURRENT FISCAL YEAR. MEMBERSHIP DUES ARE SET AT THE ANNUAL MEETING OF THE ASSOCIATION. DUES SHALL BE SET BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. DUES ARE PAYABLE WHEN SET AND MEMBERSHIP LAPSES IF DUES ARE OVER (30) DAYS DELINQUENT.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED WITH THE BOARD TREASURER PRIOR TO FILING. THE FULL BOARD IS THEN GIVEN A COPY OF THE 990 FOR REVIEW AFTER IT IS FILED. THE 990 IS DISCUSSED AND APPROVED AT THE NEXT BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12CMECAP MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE AS FOLLOWS: COVERED PERSONS: THE POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, INCLUDING ANY INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER ORGANIZATIONAL DECISIONS. STAFF WHO PARTICIPATE IN PROCUREMENT OR GRANTMAKING PROCESSES ARE ALSO SUBJECT TO THE POLICY. DETERMINATION OF CONFLICTS: DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE EXECUTIVE COMMITTEE OF THE BOARD OR A DESIGNATED COMPLIANCE OFFICER, BASED ON DISCLOSURE FORMS AND CASE-SPECIFIC FACTS. REVIEW OF CONFLICTS: ACTUAL OR POTENTIAL CONFLICTS ARE REVIEWED BY THE FULL BOARD OR AN INDEPENDENT SUBCOMMITTEE, EXCLUDING ANY CONFLICTED INDIVIDUALS. REVIEWS ARE DOCUMENTED IN BOARD OR COMMITTEE MINUTES. RESTRICTIONS ON PARTICIPATION: INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATED TO THE TRANSACTION IN QUESTION. THEY MUST RECUSE THEMSELVES FROM RELATED DISCUSSIONS AND VOTES AND MAY BE ASKED TO LEAVE THE MEETING DURING THOSE AGENDA ITEMS.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION AND HIRING PROCESS FOR THE MECAP MANAGING DIRECTOR WAS LED BY THE EXECUTIVE AND HUMAN RESOURCES COMMITTEES OF THE MECAP BOARD OF DIRECTORS, WITH THE FINAL HIRING AND COMPENSATION DECISION APPROVED BY THE FULL BOARD. ALL DELIBERATIONS AND APPROVALS WERE CONDUCTED BY INDEPENDENT BOARD MEMBERS, WITH NO CONFLICTS OF INTEREST. THE MANAGING DIRECTOR'S JOB DESCRIPTION AND COMPENSATION PACKAGE WERE DEVELOPED USING AVAILABLE JOB-MARKET INFORMATION AND RELEVANT INTERNAL HISTORICAL DATA, PROVIDING APPROPRIATE BENCHMARKING. CANDIDATES WERE INFORMED OF THE COMPENSATION STRUCTURE DURING THE HIRING PROCESS, AND NEGOTIATION WAS PERMITTED AS PART OF THE OFFER PROCESS. MECAP PROVIDES A COMPREHENSIVE BENEFITS PACKAGE, INCLUDING HEALTH INSURANCE COVERAGE AND RETIREMENT OPTIONS. TOTAL COMPENSATION AND BENEFITS, INCLUDING SALARY, ARE REVIEWED ANNUALLY BY THE BOARD TO ENSURE CONTINUED COMPETITIVENESS AND ALIGNMENT WITH ORGANIZATIONAL NEEDS AND MARKET CONDITIONS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 147,470. MANAGEMENT AND GENERAL EXPENSES 96,919. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 244,389.
FORM 990, PART XII, LINE 2C:EXECUTIVE DIRECTOR ACQUIRES BIDS FOR THE SERVICE. EXECUTIVE COMMITTEE MAKES PRELIMINARY DETERMINATION. FINAL DECISION IS MADE BY A FULL BOARD VOTE.

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