317 MAIN ST COMMUNITY MUSIC CENTER INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- 317 MAIN ST COMMUNITY MUSIC CENTER INC (EIN 20-1424631)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202511359349307661
- 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 | 2025-05-15T12:00:15-05:00 | 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 | 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 | Graeme Kennedy | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2078469559 | PhoneNum |
| Signature | 2025-05-15 | 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 | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $2,158,459 | 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 a cultural arts organization dedicated to building community through music education, events, and performance. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $508,597 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,064,513 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $819,706 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,057,656 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,415 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,520 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,505 | PYOtherRevenueAmt |
| CY Other Revenue | $26,770 | CYOtherRevenueAmt |
| PY Total Revenue | $1,354,223 | PYTotalRevenueAmt |
| CY Total Revenue | $2,158,459 | 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 | $1,231,380 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,372,270 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $60,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $239,241 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $428,027 | PYOtherExpensesAmt |
| CY Other Expenses | $757,733 | CYOtherExpensesAmt |
| PY Total Expenses | $1,719,407 | PYTotalExpensesAmt |
| CY Total Expenses | $2,130,003 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$365,184 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $28,456 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,444,993 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,563,346 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,454,650 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,542,970 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,990,343 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,020,376 | 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 | $1,673,410 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,084,426 | 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 2024, 317 Main provided private and group lessons, as well as ensembles, classes, workshops, and performance opportunities to more than 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 FY24 included continued growth of our programs, expanding our performance options, and utilizing our Founders Hall more efficiently. 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 FY24 grew its schedule that was maintained in FY23. | Desc |
| Total Program Service Expenses | $1,673,410 | 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 | 0 | 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 | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 56 | 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 | 12 | 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 | 0 | 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 | Nat Peirce | 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 (13 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 |
| Linda Libby | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Cassandra Baker | ||||||
| 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 | |
| Jennifer Shurman | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ania Small | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeffery White | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Malaika Danovitz | ||||||
| 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 | |
| John Williams | ||||||
| Executive Director | 40.00 | Yes (X) | $99,259 | $0 | $15,432 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,259 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,432 | 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 | $1,064,513 | AllOtherContributionsAmt |
| Noncash Contributions | $126,017 | NoncashContributionsAmt |
| Total Contributions | $1,064,513 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 711130 | $993,460 | $993,460 |
| Music events | 711130 | $64,196 | $64,196 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,057,656 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,520 | TotalRevenueColumnAmt |
| Exclusion | $9,520 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,770 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,770 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,770 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,158,459 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,084,426 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,520 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,949 | TotalAmt |
| Program Services | $11,794 | ProgramServicesAmt |
| Management And General | $58,975 | ManagementAndGeneralAmt |
| Fundraising | $47,180 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,077,505 | TotalAmt |
| Program Services | $824,451 | ProgramServicesAmt |
| Management And General | $113,212 | ManagementAndGeneralAmt |
| Fundraising | $139,842 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,186 | TotalAmt |
| Program Services | $6,686 | ProgramServicesAmt |
| Management And General | $181 | ManagementAndGeneralAmt |
| Fundraising | $319 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,869 | TotalAmt |
| Program Services | $65,794 | ProgramServicesAmt |
| Management And General | $6,040 | ManagementAndGeneralAmt |
| Fundraising | $9,035 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,761 | TotalAmt |
| Program Services | $62,843 | ProgramServicesAmt |
| Management And General | $12,338 | ManagementAndGeneralAmt |
| Fundraising | $13,580 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,458 | TotalAmt |
| Program Services | $25,812 | ProgramServicesAmt |
| Management And General | $5,068 | ManagementAndGeneralAmt |
| Fundraising | $5,578 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,440 | TotalAmt |
| Program Services | $13,764 | ProgramServicesAmt |
| Management And General | $2,702 | ManagementAndGeneralAmt |
| Fundraising | $2,974 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,104 | TotalAmt |
| Program Services | $27,686 | ProgramServicesAmt |
| Management And General | $5,435 | ManagementAndGeneralAmt |
| Fundraising | $5,983 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,664 | TotalAmt |
| Program Services | $92,386 | ProgramServicesAmt |
| Management And General | $4,974 | ManagementAndGeneralAmt |
| Fundraising | $6,304 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,333 | TotalAmt |
| Program Services | $3,068 | ProgramServicesAmt |
| Management And General | $602 | ManagementAndGeneralAmt |
| Fundraising | $663 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,772 | TotalAmt |
| Program Services | $179,772 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,317 | TotalAmt |
| Program Services | $255,317 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,143 | TotalAmt |
| Program Services | $13,553 | ProgramServicesAmt |
| Management And General | $2,661 | ManagementAndGeneralAmt |
| Fundraising | $2,929 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Performance expenses | $50,609 | $50,609 | ||
| Credit card fees | $28,562 | $20,222 | $3,970 | $4,370 |
| Program expenses | $12,021 | $12,021 | ||
| Professional developmen | $2,488 | $1,862 | $246 | $380 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,822 | TotalAmt |
| Program Services | $5,770 | ProgramServicesAmt |
| Management And General | $948 | ManagementAndGeneralAmt |
| Fundraising | $104 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,130,003 | TotalAmt |
| Program Services | $1,673,410 | ProgramServicesAmt |
| Management And General | $217,352 | ManagementAndGeneralAmt |
| Fundraising | $239,241 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,812 | BOYAmt |
| EOY | $415,879 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,011 | BOYAmt |
| EOY | $482,109 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,112 | BOYAmt |
| EOY | $4,947 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,106 | BOYAmt |
| EOY | $18,618 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,131,304 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $489,511 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,843,952 | BOYAmt |
| EOY | $6,641,793 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,444,993 | BOYAmt |
| EOY | $7,563,346 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $699,561 | BOYAmt |
| EOY | $52,132 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,585 | BOYAmt |
| EOY | $93,838 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,685,504 | BOYAmt |
| EOY | $2,397,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,454,650 | BOYAmt |
| EOY | $2,542,970 | 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 | $4,793,332 | BOYAmt |
| EOY | $4,531,024 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,011 | BOYAmt |
| EOY | $489,352 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,990,343 | BOYAmt |
| EOY | $5,020,376 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,444,993 | BOYAmt |
| EOY | $7,563,346 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $28,456 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,577 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| 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 | $992,719 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,116,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,875,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $508,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,031,008 | CurrentTaxYearAmt |
| Total | $7,523,969 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $730,320 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $534,062 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $620,229 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $819,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,057,656 | CurrentTaxYearAmt |
| Total | $3,761,973 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,723,039 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,650,417 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,495,519 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,328,303 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,088,664 | CurrentTaxYearAmt |
| Total | $11,285,942 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,911 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,894 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,261 | CurrentTaxYearAmt |
| Total | $397,225 | 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 | $52,911 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,894 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $102,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,261 | CurrentTaxYearAmt |
| Total | $397,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,888,717 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,431 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,520 | CurrentTaxYearAmt |
| Total | $48,167 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,431 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,520 | CurrentTaxYearAmt |
| Total | $48,167 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,971 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $949 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,505 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,770 | CurrentTaxYearAmt |
| Total | $34,195 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,727,470 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,657,281 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,504,376 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,354,223 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,124,954 | CurrentTaxYearAmt |
| Total | $11,368,304 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95780 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94840 | PublicSupportPY509Pct |
| Investment Income CY | 0.00420 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00360 | 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 | $6,522,242 | OtherCostOrOtherBasisAmt |
| Depreciation | $408,623 | DepreciationAmt |
| Book Value | $6,113,619 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $462,968 | OtherCostOrOtherBasisAmt |
| Depreciation | $80,888 | DepreciationAmt |
| Book Value | $382,080 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,641,793 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $2,158,459 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,158,459 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,158,459 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,130,003 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,130,003 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,130,003 | TotalExpensesPerForm990Amt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $126,017 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The 990 was reviewed by the Executive Director and Director of Business & Finance prior to filing. |
| 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. |
| Form 990, Part XI, line 9: | Prior Period Adjustment 1,577. |