SOUTHERN MAINE COMMUNITY COLLEGE FOUNDATION: Form 990, tax year 2023
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- Organization
- SOUTHERN MAINE COMMUNITY COLLEGE FOUNDATION (EIN 01-0520531)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-28
- IRS object ID
- 202511189349301526
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-28T14:01:13-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010520531 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN MAINE COMMUNITY COLLEGE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 2077415500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 FORT ROAD | AddressLine1Txt |
| City | SOUTH PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041061698 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDITH BORELLI | PersonNm |
| Person Title | VICE CHAIR | PersonTitleTxt |
| Phone | 2077415500 | PhoneNum |
| Signature | 2025-03-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | 2025-03-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANE EBERLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 FORT ROAD | AddressLine1Txt |
| City | SOUTH PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041061698 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,456,566 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SMCCME.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | THE SMCC FOUNDATION'S PURPOSES ARE TO PROMOTE, ENCOURAGE AND SUPPORT, FINANCIAL AND OTHERWISE, ALL EDUCATIONAL ACTIVITIES AT SMCC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,966,440 | PYContributionsGrantsAmt |
| CY Contributions Grants | $287,117 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $100,870 | PYInvestmentIncomeAmt |
| CY Investment Income | $185,742 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$637 | PYOtherRevenueAmt |
| CY Other Revenue | -$4,186 | CYOtherRevenueAmt |
| PY Total Revenue | $2,066,673 | PYTotalRevenueAmt |
| CY Total Revenue | $468,673 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $493,004 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $682,931 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $13,925 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $37,496 | PYOtherExpensesAmt |
| CY Other Expenses | $70,671 | CYOtherExpensesAmt |
| PY Total Expenses | $530,500 | PYTotalExpensesAmt |
| CY Total Expenses | $753,602 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,536,173 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$284,929 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,392,209 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,275,709 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,341 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $56,253 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,333,868 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,219,456 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE SMCC FOUNDATION'S PURPOSE IS TO PROMOTE, ENCOURAGE AND SUPPORT, FINANCIAL AND OTHERWISE, ALL EDUCATIONAL ACTIVITIES AT SMCC. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $682,931 | ExpenseAmt |
| Grant | $682,931 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | PROVIDE SCHOLARSHIPS TO ELIGIBLE STUDENTS AT SOUTHERN MAINE COMMUNITY COLLEGE AND OTHER GRANTS TO THE COLLEGE. | Desc |
| Total Program Service Expenses | $682,931 | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | 12 | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | SCOTT THIBODEAU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2077415950 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 FORT ROAD | AddressLine1Txt |
| City | SOUTH PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041061698 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JANE EBERLE | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDITH BORELLI | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARTY MADDEN | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL VAILLANCOURT | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN BOYNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN COYNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED GILMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIE HERDAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSH RENY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW RICHARDS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NORMA WILLIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE CHASE | ||||||
| EX-OFFICIO | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTEN MILLER | ||||||
| EX-OFFICIO | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 |
| Fundraising | $29,250 | FundraisingAmt |
| All Other Contributions | $257,867 | AllOtherContributionsAmt |
| Total Contributions | $287,117 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,749 | TotalRevenueColumnAmt |
| Exclusion | $156,749 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $995,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $966,007 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28,993 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,993 | TotalRevenueColumnAmt |
| Exclusion | $28,993 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $17,700 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $29,250 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $21,886 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,186 | TotalRevenueColumnAmt |
| Exclusion | -$4,186 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $468,673 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $181,556 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $682,931 | TotalAmt |
| Program Services | $682,931 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,750 | TotalAmt |
| Management And General | $10,750 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,721 | TotalAmt |
| Management And General | $36,721 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,182 | TotalAmt |
| Management And General | $8,257 | ManagementAndGeneralAmt |
| Fundraising | $13,925 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018 | TotalAmt |
| Management And General | $1,018 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $753,602 | TotalAmt |
| Program Services | $682,931 | ProgramServicesAmt |
| Management And General | $56,746 | ManagementAndGeneralAmt |
| Fundraising | $13,925 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,303,597 | BOYAmt |
| EOY | $1,450,568 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $799,411 | BOYAmt |
| EOY | $356,523 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,289,201 | BOYAmt |
| EOY | $3,468,618 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,392,209 | BOYAmt |
| EOY | $5,275,709 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,341 | BOYAmt |
| EOY | $56,253 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,341 | BOYAmt |
| EOY | $56,253 | 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 | $402,058 | BOYAmt |
| EOY | $545,404 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,931,810 | BOYAmt |
| EOY | $4,674,052 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,333,868 | BOYAmt |
| EOY | $5,219,456 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,392,209 | BOYAmt |
| EOY | $5,275,709 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$284,929 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $170,517 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $451,221 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $535,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,156,039 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,966,440 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $287,117 | CurrentTaxYearAmt |
| Total | $4,396,534 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $451,221 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $535,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,156,039 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,966,440 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $287,117 | CurrentTaxYearAmt |
| Total | $4,396,534 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,024,398 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,372,136 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36,894 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,384 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,749 | CurrentTaxYearAmt |
| Total | $395,922 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,792,456 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $854 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.49500 | PublicSupportCY170Pct |
| Public Support PY170 | 0.51010 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,178,994 | BeginningYearBalanceAmt |
| Contributions | $64,853 | ContributionsAmt |
| Investment Earnings Or Losses | $220,825 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $286,934 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,177,738 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,052,717 | BeginningYearBalanceAmt |
| Contributions | $1,118,165 | ContributionsAmt |
| Investment Earnings Or Losses | $143,452 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $135,340 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,178,994 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,258,345 | BeginningYearBalanceAmt |
| Contributions | $194,683 | ContributionsAmt |
| Investment Earnings Or Losses | -$296,593 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $103,718 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,052,717 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,709,990 | BeginningYearBalanceAmt |
| Contributions | $284,039 | ContributionsAmt |
| Investment Earnings Or Losses | $366,769 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $102,453 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,258,345 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,582,278 | BeginningYearBalanceAmt |
| Contributions | $118,725 | ContributionsAmt |
| Investment Earnings Or Losses | $101,633 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $92,646 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,709,990 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.02000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $789,307 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $170,517 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $164,952 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $21,886 | OtherRevenueAmt |
| Revenue Not Reported | $357,355 | RevenueNotReportedAmt |
| Revenue Subtotal | $431,952 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $36,721 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $36,721 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $468,673 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $903,719 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $164,952 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $21,886 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $186,838 | ExpensesNotReportedAmt |
| Expenses Subtotal | $716,881 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $36,721 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $36,721 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $753,602 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE PRIMARILY USED FOR SCHOLARSHIPS. |
| PART X, LINE 2: | THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION THAT, UNDER THE PROVISIONS OF TAX CODE SECTION 501(C)(3), IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS CURRENTLY OPEN TO EXAMINATION UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THE FILING OF THE RETURN. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 21,886. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 21,886. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $46,950 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $29,250 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $17,700 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $14,760 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $4,581 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $2,545 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $46,950 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $29,250 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,700 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $14,760 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,581 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,545 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,886 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$4,186 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| SMCC | ||||||||
| 2 FORT RD | SOUTH PORTLAND | ME | 04106 | 010416015 | 501(C)(3) | $517,173 | $0 | SCHOLARSHIPS |
| SMCC | ||||||||
| 2 FORT RD | SOUTH PORTLAND | ME | 04106 | 010416015 | 501(C)(3) | $165,758 | $0 | SMCC PROGRAMS & CAPITAL GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION PROVIDES SCHOLARSHIPS TO SMCC STUDENTS. SMCC FINANCIAL AID OFFICE IDENTIFIES ELIGIBLE STUDENTS AND REPORTS TO THE FOUNDATION THE AMOUNTS TO BE APPLIED TO THE STUDENTS TUITION. ALL PAYMENTS ARE MADE TO SMCC. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11A EXPLANATION - THE 990 IS REVIEWED BY THE TREASURER FOR ACCURACY. THE BOARD IS PROVIDED A COPY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | AS THERE IS NO COMPENSATION PAID BY THE FOUNDATION THE ANSWERS TO QUESTIONS 15A AND 15B CANNOT BE ANSWERED YES OR NO. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
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