COBSCOOK COMMUNITY LEARNING CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COBSCOOK COMMUNITY LEARNING CENTER (EIN 01-0449348)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202413189349309911
Schema version: 2023v5.1
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	2024-11-13T04:32:54-00:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043383155	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RHR Smith & Company CPA's	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3 Old Orchard Road	AddressLine1Txt
City	Buxton	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04093	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010449348	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Cobscook Community Learning Center	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COBS	BusinessNameControlTxt
Phone	2077332233	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 Commissary Point Rd	AddressLine1Txt
City	Trescott	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04652	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Kara McCrimmon	PersonNm
Person Title	CoDirector	PersonTitleTxt
Phone	2077332233	PhoneNum
Signature	2024-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Danielle N O'Neill	PreparerPersonNm
PTIN	P02481791	PTIN
Phone	2079294606	PhoneNum
Preparation	2024-11-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Cobscook Institute	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Kara McCrimmon	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 Commissary Point Rd	AddressLine1Txt
City	Trescott	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04652	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$724,340	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	https://cobscookinstitute.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	Our mission is to create responsive educational opportunities that strengthen personal, community and global well-being.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	20	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$659,663	PYContributionsGrantsAmt
CY Contributions Grants	$473,077	CYContributionsGrantsAmt
PY Program Service Revenue	$299,477	PYProgramServiceRevenueAmt
CY Program Service Revenue	$323,293	CYProgramServiceRevenueAmt
PY Investment Income	$7,225	PYInvestmentIncomeAmt
CY Investment Income	-$79,210	CYInvestmentIncomeAmt
PY Other Revenue	$12,625	PYOtherRevenueAmt
CY Other Revenue	$7,180	CYOtherRevenueAmt
PY Total Revenue	$978,990	PYTotalRevenueAmt
CY Total Revenue	$724,340	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$550,279	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$653,849	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$483,086	PYOtherExpensesAmt
CY Other Expenses	$519,585	CYOtherExpensesAmt
PY Total Expenses	$1,033,365	PYTotalExpensesAmt
CY Total Expenses	$1,173,434	CYTotalExpensesAmt
PY Revenues Less Expenses	-$54,375	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$449,094	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,458,801	TotalAssetsBOYAmt
Total Assets EOY	$2,970,393	TotalAssetsEOYAmt
Total Liabilities BOY	$505,184	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$483,441	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,953,617	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,486,952	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	See Schedule O.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$585,415	ExpenseAmt
Desc	Retreats Community Programs Cobscook Center serves as a hub and homeplace for community responsive, trauma-informed, and welcoming retreats and community programs. Community programs are informed by the interest and needs of community members and are in service of individual, community, and global wellbeing. Intergenerational learning include programs in movement, arts, crafts, local ecology and culture, sustainability community resilience. Cobscook and its partners leverage the Center, its gathering spaces, community kitchen, art studios, 53-bed Heartwood Lodge, and 50-acres of wildland as the home base for immersion learning, field studies, and retreats.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$199,269	ExpenseAmt
Revenue	$179,903	RevenueAmt
Desc	Cobscook Experiential Programs offers experiential, place-based education, outdoor leadership, and practical skill-building programs grounded in the ecology and cultures of the Cobscook Bay region and in a positive social/emotional setting. The signature program is a 4-year high school program offered in partnership with the Calais School Department. CEP is relational and experiential and leverages interdisciplinary, outdoor education and place-based pedagogies as transformative pathways for learning and engagement. Students participate in expeditions, community service projects, fieldwork with local experts and knowledge keepers, and individualized, small-group, and hands-on learning. These approaches are responsive to the needs of the youth, center student voice, and strengthen both personal and community wellbeing. CEP programming also includes a full slate of synergistic summer and afterschool programs.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$189,231	ExpenseAmt
Desc	Heartwood Programs, TREE, Access/Scholarship Fund, Development Fund, Capital Construction Fund These programs and services facilitate programs that are rooted in equity and access with a commitment towards individual, community, and global wellbeing. They sustain a thriving, accessible, and generative campus that serves as a hub and homeplace for Cobscooks programming. See Schedule O for more in-depth program descriptions.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$973,915	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	20	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Valorie Peasley	PersonNm
Phone	2077332233	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 Commissary Point Rd	AddressLine1Txt
City	Trescott	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04652	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Kara McCrimmon
Co-Executive Director	040.00	Yes (X)	$65,050	$0	$0
Shaun Haskins
Co-Executive Director	040.00	Yes (X)	$59,397	$0	$0
Daphne Loring
Co-Executive Director	040.00	Yes (X)	$56,306	$0	$0
Colby Soctomah Lewey
President	005.00	Yes (X)	$1,300	$0	$0	Yes (X)
Noela Altvater
Director	005.00		$900	$0	$0	Yes (X)
Frank Trocco
Director	005.00		$0	$0	$0	Yes (X)
Alan Furth
Treasurer	005.00	Yes (X)	$0	$0	$0	Yes (X)
Ron Beckwith
Secretary	005.00	Yes (X)	$0	$0	$0	Yes (X)
Mark Hoffman
Director	002.00		$0	$0	$0	Yes (X)
Brian Altvater
Director	002.00		$0	$0	$0	Yes (X)
Leslie Bowman
Director	002.00		$0	$0	$0	Yes (X)
Kevin Thompson
Director	005.00	Yes (X)	$0	$0	$0	Yes (X)
Evelyn Lewey Dore
Director	005.00		$0	$0	$0	Yes (X)
Wendy Newell Dyer
Director	005.00		$0	$0	$0	Yes (X)
Bo Yerxa
Director	005.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$182,953	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$473,077	AllOtherContributionsAmt
Total Contributions	$473,077	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition	611600	$98,655	$98,655
Lodging and Facilities	721310	$63,384	$63,384
Food	722514	$54,548	$54,548
Program and Course Fees	611710	$102,475	$102,475

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,231	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,231	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$323,293	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$79,210	TotalRevenueColumnAmt
Exclusion	-$79,210	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$7,180	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$7,180	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,180	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$724,340	TotalRevenueColumnAmt
Related Or Exempt Func Income	$323,293	RelatedOrExemptFuncIncomeAmt
Exclusion	-$79,210	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

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

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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

Foreign Grants ForeignGrantsGrp

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

Benefits To Members BenefitsToMembersGrp

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

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

Comp Disqual Persons CompDisqualPersonsGrp

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

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$536,602	TotalAmt
Program Services	$431,987	ProgramServicesAmt
Management And General	$104,615	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$72,851	TotalAmt
Program Services	$50,534	ProgramServicesAmt
Management And General	$22,317	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$44,396	TotalAmt
Program Services	$36,378	ProgramServicesAmt
Management And General	$8,018	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Legal FeesForServicesLegalGrp

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

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,276	TotalAmt
Management And General	$7,276	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

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

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$2,057	TotalAmt
Management And General	$2,057	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$35,172	TotalAmt
Program Services	$30,075	ProgramServicesAmt
Management And General	$5,097	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$17,900	TotalAmt
Program Services	$17,900	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,684	TotalAmt
Program Services	$21,273	ProgramServicesAmt
Management And General	$3,411	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$32,132	TotalAmt
Program Services	$32,132	ProgramServicesAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$90,649	TotalAmt
Program Services	$65,444	ProgramServicesAmt
Management And General	$25,205	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,454	TotalAmt
Program Services	$19,985	ProgramServicesAmt
Management And General	$4,469	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

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

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,087	TotalAmt
Program Services	$1,057	ProgramServicesAmt
Management And General	$3,030	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,074	TotalAmt
Management And General	$1,074	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$84,580	TotalAmt
Program Services	$82,012	ProgramServicesAmt
Management And General	$2,568	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,819	TotalAmt
Management And General	$1,819	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Program Expenses	$150,251	$144,296	$5,955
Repairs and Maintenance	$15,065	$15,065
Professional Development and Recruitment	$1,591	$77	$1,514
Dues, Subs, Licenses, and Fees	$2,358	$2,153	$205

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,436	TotalAmt
Program Services	$23,547	ProgramServicesAmt
Management And General	$889	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,173,434	TotalAmt
Program Services	$973,915	ProgramServicesAmt
Management And General	$199,519	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$389,577	BOYAmt
EOY	$161,676	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$30,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$17,243	BOYAmt
EOY	$35,844	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$11,479	BOYAmt
EOY	$10,320	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,578,645	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,147,854	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,887,021	BOYAmt
EOY	$2,430,791	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$153,481	BOYAmt
EOY	$301,762	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,458,801	BOYAmt
EOY	$2,970,393	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$42,623	BOYAmt
EOY	$47,718	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$500	BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$462,061	BOYAmt
EOY	$435,723	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$505,184	BOYAmt
EOY	$483,441	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	$2,898,407	BOYAmt
EOY	$2,444,080	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$55,210	BOYAmt
EOY	$42,872	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,953,617	BOYAmt
EOY	$2,486,952	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,458,801	BOYAmt
EOY	$2,970,393	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$449,094	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$17,571	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	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	$1,498,493	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,030,623	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,009,088	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$659,663	CurrentTaxYearMinus1YearAmt
Current Tax Year	$473,077	CurrentTaxYearAmt
Total	$4,670,944	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$327,804	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$284,707	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$176,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$292,542	CurrentTaxYearMinus1YearAmt
Current Tax Year	$322,778	CurrentTaxYearAmt
Total	$1,403,913	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,826,297	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,315,330	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,185,170	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$952,205	CurrentTaxYearMinus1YearAmt
Current Tax Year	$795,855	CurrentTaxYearAmt
Total	$6,074,857	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,074,857	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,337	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$510	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,993	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,935	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,710	CurrentTaxYearAmt
Total	$47,485	TotalAmt

Post1975 UBTI Post1975UBTIGrp

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

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,337	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$510	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,993	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,935	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,710	CurrentTaxYearAmt
Total	$47,485	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

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

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22,154	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,344	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$32,575	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,633	CurrentTaxYearMinus1YearAmt
Total	$86,706	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,850,788	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,338,184	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,225,738	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$971,773	CurrentTaxYearMinus1YearAmt
Current Tax Year	$822,565	CurrentTaxYearAmt
Total	$6,209,048	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97840	PublicSupportCY509Pct
Public Support PY509	0.98090	PublicSupportPY509Pct
Investment Income CY	0.00760	InvestmentIncomeCYPct
Investment Income PY	0.00310	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

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$102,932	OtherCostOrOtherBasisAmt
Book Value	$102,932	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,035,415	OtherCostOrOtherBasisAmt
Depreciation	$718,515	DepreciationAmt
Book Value	$2,316,900	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$421,802	OtherCostOrOtherBasisAmt
Depreciation	$419,302	DepreciationAmt
Book Value	$2,500	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,496	OtherCostOrOtherBasisAmt
Depreciation	$10,037	DepreciationAmt
Book Value	$8,459	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,430,791	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDesc	Book ValueBookValueAmt
Restricted Cash - Scholarships	$23,711
Restricted Cash- Capital Reserve	$806
Restricted Cash- CFHATP	$1,464
Restricted Cash - Campus Construction	$194
Restricted Cash - Construction	$16,697
CI Maintenance Fund	$108,890
MCF Unrestricted Investment Fund	$150,000

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$301,762	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Federal income taxes	Desc

Field	Value	IRS element (for citing)
Total Rev Etc Audited Fincl Stmt	$724,340	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$724,340	RevenueSubtotalAmt
Total Revenue Per Form990	$724,340	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,173,436	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,173,436	ExpensesSubtotalAmt
Other Expenses Not Included	-$2	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	-$2	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,173,434	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	IV 11f	FormAndLineReferenceDesc
Explanation	The Center is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the years ended December 31, 2023. Accordingly, no provision for income taxes has been made. The Center files its form 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Center is generally no longer subject to examination by the Internal Revenue Service for years before 2020.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Fundraising Events	Event1Nm
Gross Receipts Event1	$3,816	GrossReceiptsEvent1Amt
Gross Revenue Event1	$3,816	GrossRevenueEvent1Amt
Gross Receipts Total	$3,816	GrossReceiptsTotalAmt
Gross Revenue Total Events	$3,816	GrossRevenueTotalEventsAmt
Net Income Summary	$3,816	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	The 990 is forwarded to the Board Chair upon request for review, signature and mailing. It is then copied and distributed to the Finance Manager and the Board.
Form 990, Part VI, Section B, Line 15b	The Co-Directors salaries are voted on by the Board of Directors after consultation with outside resources. Compensation of other employees was benchedmarked against Maine non-profit organizations aggregated data analysis by Maine Association of Non-profits and other resources.
Form 990, Part VI, Section C, Line 19	Available upon request and on the organizations website at https//cobscookinstitute.org/transparency
Form 990, Part VI, Section B, Line 12c	Board and staff are required to disclose interests that may become a conflict of interest at their Annual Review and are required to sign a Conflict of Interest Disclosure Statement and the Conflict of Interest Policy annually.
Form 990, Part IX, Section A, Line 11g	E-Rate Consultant 1,161 - Development Consultants 66,686 - Grant Writing Consultant 17,485 - Custodial Services 975 - Strategic Planning Consultant 5,000 - Board Self-Assessment Consultant 1,500 - Renovation Consultant 1,743 - Finance Consultant 3,303 - Program Director Consultant 12,897
Form 990, Part III, Line 1	The mission of Cobscook Community Learning Center is to create responsive educational opportunities that strengthen personal, community and global wellbeing. We do this through an experiential public high school program, intergenerational community programming, a community and retreat center, and through facilitating transformative community development initiatives. Through accessible placed-based education, the arts, and community development, Cobscook fills essential gaps in public offerings, contributes to the regions resilience, collaborates to facilitate deep systems change, and improves the quality of life, health outcomes, and wellness of the people who live in the rural three-nation region of Cobscook Bay. Finally, this local work contributes to larger systemic change through partnerships with other community-based initiatives around the globe.
Form 990, Part III, Line 4c	The Scholarship and Access Funds facilitate sliding scale programming in a solidarity economy framework, reducing the barrier to participation for people from Cobscook Bay region/Passamaquoddy homeland. This community funding model creates a way for community members to share so that everyone gets what they need. Participants choose how they engage with the sliding scale if they have fewer financial resources, they wont miss out on opportunities if they have more, they can share that abundance with neighbors and know that its making a difference. TREE Trauma Responsive Equitable Education is a collaborative, place-based response to the educational challenges that often face rural schools and communities, especially those in high-poverty areas. TREE aims to foster resilience and improve the well-being of young people, their families, and communities, by addressing the predictable and recurring barriers to healthy youth development and engaged learning that exist in high poverty rural schools. Through facilitating research-practice partnerships, TREE contributes to learning and systems change not only for the Cobscook region, but for rural communities around the country and globe.