317 MAIN ST COMMUNITY MUSIC CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: 317 MAIN ST COMMUNITY MUSIC CENTER INC (EIN 20-1424631)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-06-13
IRS object ID: 202421659349300742
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-06-13T12:43:09-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390758449	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Wipfli LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	30 Long Creek Drive	AddressLine1Txt
City	South Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	041062437	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201424631	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	317 Main St Community Center Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	317M	BusinessNameControlTxt
Phone	2078469559	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	317 Main Street	AddressLine1Txt
City	Yarmouth	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04096	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	John Williams	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	2078469559	PhoneNum
Signature	2024-05-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	John	PersonFirstNm
Person Last	Williams	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Patrick Nicholas CPA	PreparerPersonNm
PTIN	P00289567	PTIN
Phone	2077745701	PhoneNum
Preparation	2024-05-21	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	317 Main St	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	John Williams	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	317 Main Street	AddressLine1Txt
City	Yarmouth	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04096	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,354,223	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.317main.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	317 Main is dedicated to creating an inclusive community for people of all ages, backgrounds, and musical abilities to share in the joy of making music together. We pursue our mission through both on site music instruction and various outreach programs in the community.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	50	TotalEmployeeCnt
Total Volunteers	35	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,875,290	PYContributionsGrantsAmt
CY Contributions Grants	$508,597	CYContributionsGrantsAmt
PY Program Service Revenue	$620,229	PYProgramServiceRevenueAmt
CY Program Service Revenue	$819,706	CYProgramServiceRevenueAmt
PY Investment Income	$7,908	PYInvestmentIncomeAmt
CY Investment Income	$23,415	CYInvestmentIncomeAmt
PY Other Revenue	$949	PYOtherRevenueAmt
CY Other Revenue	$2,505	CYOtherRevenueAmt
PY Total Revenue	$2,504,376	PYTotalRevenueAmt
CY Total Revenue	$1,354,223	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,018,286	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,231,380	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$38,500	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$60,000	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$301,690	CYTotalFundraisingExpenseAmt
PY Other Expenses	$307,074	PYOtherExpensesAmt
CY Other Expenses	$428,027	CYOtherExpensesAmt
PY Total Expenses	$1,363,860	PYTotalExpensesAmt
CY Total Expenses	$1,719,407	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,140,516	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$365,184	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,185,964	TotalAssetsBOYAmt
Total Assets EOY	$7,444,993	TotalAssetsEOYAmt
Total Liabilities BOY	$830,437	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,454,650	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,355,527	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,990,343	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	317 Main creates an environment for musical enrichment centered on respect, encouragement, and support for musicians of all ages and abilities. 317 Main contributes to the vibrancy of our communities by offering extraordinary music education at our Yarmouth studios, engaging diverse populations through partnership programs, and supporting the creative economy through collaborative partnerships and hiring local artists.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,112,209	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$822,211	RevenueAmt
Desc	317 Main's largest program service is providing music education opportunities for students of all ages and abilities at our Yarmouth studios. In 2023, 317 Main provided private and group lessons, as well as ensembles, classes, workshops, and performance opportunities to approximately 1,800 students and music lovers throughout the year. Music students range in age from infant to 90 years old and come to 317 Main from 40+ different towns in southern and central Maine. Focus areas for FY23 included building our programs for our newly expanded facility, doubling our studio capacity. We continue to build "Little Roots" early childhood music education program for children ages of birth to 8 years old and our "Deep Roots" program for people aged 55 and older which includes group singing, ensembles, and dance programs. 317 Main also focused on creating more intimate learning opportunities in our free partnership program designed to bring music education and music enrichment opportunities to disadvantaged populations, as well as other individuals of all ages who otherwise would not have access to music. We do this by forging meaningful collaborations and partnerships with public and private schools, social service organizations that support underserved populations and senior citizen organizations. Our partnership program in FY23 maintained its busy schedule that was established in FY22.	Desc
Total Program Service Expenses	$1,112,209	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
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	0	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	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	50	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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	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	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	John Williams	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2078469559	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	317 Main Street	AddressLine1Txt
City	Yarmouth	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04096	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Shari Elder
President	1.00	Yes (X)	Yes (X)	$0	$0	$0
Stefan Iris
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0
Jeff White
Secretary	1.00	Yes (X)	Yes (X)	$0	$0	$0
Cassandra Baker
Director	1.00	Yes (X)		$0	$0	$0
Renee Bogart
Director	1.00	Yes (X)		$0	$0	$0
Wendy Drexler
Director	1.00	Yes (X)		$0	$0	$0
Tom Feeley
Director	1.00	Yes (X)		$0	$0	$0
Linda Libby
Director	1.00	Yes (X)		$0	$0	$0
Emily Muther
Director	1.00	Yes (X)		$0	$0	$0
Wickes Rossiter
Director	1.00	Yes (X)		$0	$0	$0
Jeff Schwartz
Director	1.00	Yes (X)		$0	$0	$0
Malaika Danovitz Sinti
Director	1.00	Yes (X)		$0	$0	$0
Ania Small
Director	1.00	Yes (X)		$0	$0	$0
John Williams
Executive Director	40.00		Yes (X)	$94,788	$0	$16,284

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$94,788	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$16,284	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
All Other Contributions	$508,597	AllOtherContributionsAmt
Noncash Contributions	$24,942	NoncashContributionsAmt
Total Contributions	$508,597	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Tuition and fees	Desc
Business	711130	BusinessCd
Total Revenue Column	$819,706	TotalRevenueColumnAmt
Related Or Exempt Func Income	$819,706	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$819,706	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,415	TotalRevenueColumnAmt
Exclusion	$23,415	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,505	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,505	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,505	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,354,223	TotalRevenueColumnAmt
Related Or Exempt Func Income	$822,211	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$23,415	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$109,516	TotalAmt
Program Services	$11,853	ProgramServicesAmt
Management And General	$51,373	ManagementAndGeneralAmt
Fundraising	$46,290	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$968,767	TotalAmt
Program Services	$746,634	ProgramServicesAmt
Management And General	$103,635	ManagementAndGeneralAmt
Fundraising	$118,498	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,514	TotalAmt
Program Services	$434	ProgramServicesAmt
Management And General	$4,080	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$71,403	TotalAmt
Program Services	$6,025	ProgramServicesAmt
Management And General	$65,378	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$77,180	TotalAmt
Program Services	$54,806	ProgramServicesAmt
Management And General	$10,570	ManagementAndGeneralAmt
Fundraising	$11,804	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$60,000	TotalAmt
Fundraising	$60,000	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$21,649	TotalAmt
Management And General	$14,929	ManagementAndGeneralAmt
Fundraising	$6,720	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$21,312	TotalAmt
Program Services	$4,655	ProgramServicesAmt
Management And General	$7,339	ManagementAndGeneralAmt
Fundraising	$9,318	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$39,124	TotalAmt
Program Services	$3,897	ProgramServicesAmt
Management And General	$21,124	ManagementAndGeneralAmt
Fundraising	$14,103	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$77,787	TotalAmt
Program Services	$72,791	ProgramServicesAmt
Fundraising	$4,996	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$8,990	TotalAmt
Program Services	$1,602	ProgramServicesAmt
Management And General	$4,482	ManagementAndGeneralAmt
Fundraising	$2,906	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$69,407	TotalAmt
Program Services	$69,407	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$78,067	TotalAmt
Program Services	$78,067	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,337	TotalAmt
Program Services	$176	ProgramServicesAmt
Management And General	$12,148	ManagementAndGeneralAmt
Fundraising	$3,013	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Program expenses	$30,456	$29,777	$539	$140
Credit card fees	$25,494	$21,176	$2,568	$1,750
Performance expenses	$10,608	$6,525		$4,083
Professional developmen	$6,653		$6,653

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,143	TotalAmt
Program Services	$4,384	ProgramServicesAmt
Management And General	$690	ManagementAndGeneralAmt
Fundraising	$18,069	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,719,407	TotalAmt
Program Services	$1,112,209	ProgramServicesAmt
Management And General	$305,508	ManagementAndGeneralAmt
Fundraising	$301,690	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$219,570	BOYAmt
EOY	$183,865	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,255,010	BOYAmt
EOY	$200,947	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$296,009	BOYAmt
EOY	$197,011	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,057	BOYAmt
EOY	$2,112	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,426	BOYAmt
EOY	$17,106	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,097,985	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$254,033	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$636,217	BOYAmt
EOY	$6,843,952	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,766,675	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,185,964	BOYAmt
EOY	$7,444,993	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$440,981	BOYAmt
EOY	$699,561	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$45,201	BOYAmt
EOY	$69,585	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$344,255	BOYAmt
EOY	$1,685,504	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$830,437	BOYAmt
EOY	$2,454,650	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,243,527	BOYAmt
EOY	$4,793,332	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,112,000	BOYAmt
EOY	$197,011	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,355,527	BOYAmt
EOY	$4,990,343	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,185,964	BOYAmt
EOY	$7,444,993	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$365,184	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,298,393	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$992,719	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,116,355	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,875,290	CurrentTaxYearMinus1YearAmt
Current Tax Year	$508,597	CurrentTaxYearAmt
Total	$7,791,354	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$630,714	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$730,320	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$534,062	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$620,229	CurrentTaxYearMinus1YearAmt
Current Tax Year	$819,706	CurrentTaxYearAmt
Total	$3,335,031	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,929,107	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,723,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,650,417	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,495,519	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,328,303	CurrentTaxYearAmt
Total	$11,126,385	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$172,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$52,911	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$174,894	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$102,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,050	CurrentTaxYearAmt
Total	$528,464	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$172,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$52,911	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$174,894	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$102,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,050	CurrentTaxYearAmt
Total	$528,464	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$10,597,921	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,702	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,893	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,908	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,415	CurrentTaxYearAmt
Total	$40,349	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,702	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,893	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,908	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,415	CurrentTaxYearAmt
Total	$40,349	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$3,971	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$949	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,505	CurrentTaxYearAmt
Total	$7,425	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,930,809	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,727,470	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,657,281	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,504,376	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,354,223	CurrentTaxYearAmt
Total	$11,174,159	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.94840	PublicSupportCY509Pct
Public Support PY509	0.94930	PublicSupportPY509Pct
Investment Income CY	0.00360	InvestmentIncomeCYPct
Investment Income PY	0.00160	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$146,094	OtherCostOrOtherBasisAmt
Book Value	$146,094	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,514,456	OtherCostOrOtherBasisAmt
Depreciation	$191,025	DepreciationAmt
Book Value	$6,323,431	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$437,435	OtherCostOrOtherBasisAmt
Depreciation	$63,008	DepreciationAmt
Book Value	$374,427	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,843,952	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$1,354,223	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,354,223	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,354,223	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,719,407	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,719,407	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,719,407	TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Brandt Associates	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1027 Sawyer Road	AddressLine1Txt
City	Cape Elizabeth	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04107	ZIPCd

Field	Value	IRS element (for citing)
Activity	Consulting	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$60,000	RetainedByContractorAmt
Net To Organization	-$60,000	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$60,000	TotalRetainedByContractorsAmt
Total Net To Organization	-$60,000	TotalNetToOrganizationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	The Form 990 and all supporting schedules were reviewed and approved by 317 Main's Executive Committee before being filed with the IRS.
Form 990, Part VI, Section B, line 12c	The 317 Main By-laws (Article II/Section II) has a conflict of interest policy which states that "officers and members are obligated to always act in the best interest of the Organization". Furthermore, all faculty are required to sign an annual contract which also includes a conflict of interest clause prohibiting teachers from teaching a 317 Main student on a private basis and includes a stipulation for not teaching a 317 Main student for a period of 12 months following the last day of service at 317 Main.
Form 990, Part VI, Section B, line 15	The Board of Directors is responsible for determining the compensation for the Executive Director. Compensation for the Executive Director and other key employees is based on salary ranges published by the National Guild for Community Arts Education & The Maine Association of Non Profits. The Executive Director is reviewed annually by members of the Board Governance Committee. The Executive Director conducts annual reviews of other key employees.
Form 990, Part VI, Section C, line 19	317 Main makes all documents available to the general public upon request. All documents are sent electronically.