ANDROSCOGGIN VALLEY COUNCIL OF GOVERNMENTS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- ANDROSCOGGIN VALLEY COUNCIL OF GOVERNMENTS (EIN 01-0278623)
- Tax period
- 2021-10-01 to 2022-09-30
- Filed
- 2023-07-06
- IRS object ID
- 202321879349300612
- Schema version
- 2021v4.2
- 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 | 2023-07-06T10:16:54-00:00 | ReturnTs |
| Tax Period End | 2022-09-30 | 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 | 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 | 2021-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010278623 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Androscoggin Valley Council of Governments | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ANDR | BusinessNameControlTxt |
| Phone | 2077839186 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Manley Road | AddressLine1Txt |
| City | Auburn | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04210 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amy Landry | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2077839186 | PhoneNum |
| Signature | 2023-06-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Amy | PersonFirstNm |
| Person Last | Landry | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ronald Smith | PreparerPersonNm |
| PTIN | P01481996 | PTIN |
| Phone | 2079294606 | PhoneNum |
| Preparation | 2023-07-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AVCOG | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Amy Landry | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Manley Road | AddressLine1Txt |
| City | Auburn | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,241,300 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.avcog.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1962 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | To strengten local government while combining total resources to meet regional challenges beyond individual capacities and to serve as a mutual forum to identify, study, and to bring into focus regional interest. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $19,150,048 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,378,516 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $257,968 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $568,777 | CYProgramServiceRevenueAmt |
| PY Investment Income | $79,426 | PYInvestmentIncomeAmt |
| CY Investment Income | -$272,064 | CYInvestmentIncomeAmt |
| PY Other Revenue | $159,747 | PYOtherRevenueAmt |
| CY Other Revenue | $195,890 | CYOtherRevenueAmt |
| PY Total Revenue | $19,647,189 | PYTotalRevenueAmt |
| CY Total Revenue | $8,871,119 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $934,464 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $794,938 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,992,193 | PYOtherExpensesAmt |
| CY Other Expenses | $6,191,864 | CYOtherExpensesAmt |
| PY Total Expenses | $18,926,657 | PYTotalExpensesAmt |
| CY Total Expenses | $6,986,802 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $720,532 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,884,317 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,796,339 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,031,227 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,476,456 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,819,011 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,319,883 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,212,216 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To strengten local government while combining total resources to meet regional challenges beyond individual capacities and to serve as a mutual forum to identify, study, and to bring into focus regional interest. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,078,268 | ExpenseAmt |
| Revenue | $3,665,114 | RevenueAmt |
| Desc | Economic Development Planning, small business counseling, revolving loan programs for small businesses | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,883,432 | ExpenseAmt |
| Revenue | $3,511,055 | RevenueAmt |
| Desc | Transportation and Transit Planning for rural and urban areas of the tri county region The operation of a transit system bus service for Lewiston and Auburn. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $401,328 | ExpenseAmt |
| Revenue | $401,328 | RevenueAmt |
| Desc | Planning programs including water quality, solid waste, environmental planning, zoning and municipal ordinances | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,363,028 | 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 | false | 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 | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | 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 | false | 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 | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 18 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Bustamante | PersonNm |
| Phone | 2077839186 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Manley Road | AddressLine1Txt |
| City | Auburn | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04210 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Amy Landry | ||||||
| Executive Director | 040.00 | Yes (X) | $104,701 | $0 | $0 | |
| Kimberly Bustamante | ||||||
| Finance Director | 040.00 | Yes (X) | $83,830 | $0 | $0 | |
| Amy Bernard Town of Newry ME | ||||||
| President | 002.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Leslie Boness Town of Hartford ME | ||||||
| Treasurer | 002.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Shiloh LaFreniere Town of Jay ME | ||||||
| Secretary | 002.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Peter Chase Town of Rumford ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Phillip Crowell City of Auburn ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| David Duguay Oxford County ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Fred Henderson Town of Greenwood ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Heather Hunter City of Lewiston ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Rhonda Irish Town of Wilton ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Brian Wood City of Auburn ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Danielle Loring Town of Minot ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Brian O'Malley City of Lewiston ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| John Michael Androscoggin County ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Christian Waller Town of Farmington | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Raquel Welch Town of Mexico ME | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $188,531 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $196,954 | MembershipDuesAmt |
| Government Grants | $8,181,562 | GovernmentGrantsAmt |
| Total Contributions | $8,378,516 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Contract Services | 541900 | $337,715 | $337,715 |
| Transit Services | 485000 | $127,600 | $127,600 |
| Advertising | 900099 | $32,137 | $32,137 |
| Capital Match | $71,325 | $71,325 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $568,777 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,117 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $96,307 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,810 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,949 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,949 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,949 | TotalRevenueColumnAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $370,181 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$370,181 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$370,181 | TotalRevenueColumnAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180,941 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $180,941 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $180,941 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,871,119 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $846,025 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,810 | ExclusionAmt |
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 | $188,531 | TotalAmt |
| Management And General | $188,531 | ManagementAndGeneralAmt |
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 | $508,872 | TotalAmt |
| Program Services | $508,872 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,535 | TotalAmt |
| Program Services | $97,535 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
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 | $8,539 | TotalAmt |
| Program Services | $8,539 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
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 | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $839 | TotalAmt |
| Program Services | $839 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,230 | TotalAmt |
| Program Services | $16,230 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,486 | TotalAmt |
| Program Services | $3,486 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,484 | TotalAmt |
| Program Services | $4,484 | ProgramServicesAmt |
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 | $11,906 | TotalAmt |
| Program Services | $11,906 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,298 | TotalAmt |
| Program Services | $31,298 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,203 | TotalAmt |
| Program Services | $337,203 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Direct Program Expenses | $2,894,368 | $2,894,368 | |
| Contract Services | $2,215,275 | $2,215,275 | |
| Fuel | $106,145 | $106,145 | |
| Indirect Costs | $435,243 | $435,243 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,848 | TotalAmt |
| Program Services | $126,848 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,986,802 | TotalAmt |
| Program Services | $6,363,028 | ProgramServicesAmt |
| Management And General | $623,774 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,559 | BOYAmt |
| EOY | $825,165 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,501,294 | BOYAmt |
| EOY | $3,885,699 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $809,457 | BOYAmt |
| EOY | $732,026 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,365,507 | BOYAmt |
| EOY | $2,293,583 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,812 | BOYAmt |
| EOY | $224,112 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,389,974 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,404,993 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,375,799 | BOYAmt |
| EOY | $2,984,981 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,911 | BOYAmt |
| EOY | $85,661 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,796,339 | BOYAmt |
| EOY | $11,031,227 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,027,560 | BOYAmt |
| EOY | $1,121,459 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,519 | BOYAmt |
| EOY | $1,286,878 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,590,218 | BOYAmt |
| EOY | $1,410,674 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $605,159 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,476,456 | BOYAmt |
| EOY | $3,819,011 | 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 | $2,059,048 | BOYAmt |
| EOY | $2,985,325 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,260,835 | BOYAmt |
| EOY | $4,226,891 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,319,883 | BOYAmt |
| EOY | $7,212,216 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,796,339 | BOYAmt |
| EOY | $11,031,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,884,317 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | $8,016 | DonatedServicesAndUseFcltsAmt |
| 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,680,409 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,556,625 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,494,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,781,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,732,389 | CurrentTaxYearAmt |
| Total | $22,245,609 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,680,409 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,556,625 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,494,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,781,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,732,389 | CurrentTaxYearAmt |
| Total | $22,245,609 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $22,245,609 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $174,159 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $151,760 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,889 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,426 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,066 | CurrentTaxYearAmt |
| Total | $608,300 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $84,416 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $159,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $180,941 | CurrentTaxYearAmt |
| Total | $425,104 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $23,279,013 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,941,937 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95560 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,212 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $74,000 | OtherCostOrOtherBasisAmt |
| Book Value | $86,212 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,546,627 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,864,479 | DepreciationAmt |
| Book Value | $682,148 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,757,135 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,540,514 | DepreciationAmt |
| Book Value | $2,216,621 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,984,981 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc |
|---|
| Federal income taxes |
| Net Pension Liability |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $8,879,135 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $8,016 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $8,016 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,871,119 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,871,119 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,986,802 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,986,802 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,986,802 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | Membership is open to the Counties of Androscoggin, Franklin and Oxford and to any municipality within the Androscoggin Valley Planning Development District. The municipal officials of each municipal member of AVCOG shall annually appoint two Representatives to the General Assembly, plus one Representative for every 10,000 population or fraction thereof over 10,000 population, determined by the latest decennial census. Each member county shall be entitled to two Representatives. At least 50 of the Representatives from a member shall be elected officials. |
| Form 990, Part VI, Section A, Line 7a | The Officers shall be elected by the affirmative written ballots of a majority of the Representatives voting. The results of the ballot shall be ascertained and announced at the April meeting of each year. In case no candidate for a particular office shall receive a majority of the votes cast, the Representatives, at the April meeting, shall vote for one of the two leading candidates. The Executive Committee shall consist of the Officers and the following Representatives two Representatives each from Auburn and Lewiston, and one Representative each from Jay, Livermore Falls, Lisbon, Mexico, Norway, Paris, Rumford, and Wilton. Each member county shall have one Representative on the Executive Committee. No municipality or county shall have more than one Representative on the Executive Committee, including an Officer, except as set forth above. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is reviewed at Executive Committee meeting prior to filing. |
| Form 990, Part VI, Section B, Line 12c | AVCOG employees and Executive Committee members are required to review and sign a Conflict of Interest Policy. When conflicts arise, employees and/or Committee members abstain from participating in discussions and votes. |
| Form 990, Part VI, Section B, Line 15a 15b | Executive Director compensation and changes to compensation is determined by the Officers of the Executive Committee. A professional salary survey is performed every three to five years to adjust salary ranges as necessary. Finance Director compensation and changes to compensation is determined by the Executive Director. A professional salary survey is performed every three to give years to adjust salary ranges as necessary. |
| Form 990, Part VI, Section C, Line 19 | The documents are available on the Councils website and upon request. |
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