FURP.ORG / PUBLIC DATA EXPLORER

COBSCOOK COMMUNITY LEARNING CENTER: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COBSCOOK COMMUNITY LEARNING CENTER (EIN 01-0449348)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202343199349330839
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-15T10:30:36-00:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043383155PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RHR Smith & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13 Old Orchard RoadAddressLine1Txt
CityBuxtonCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04093ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010449348EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Cobscook Community Learning CenterBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOBSBusinessNameControlTxt
Phone2077332233PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Commissary Point RdAddressLine1Txt
CityTrescottCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04652ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaphne LoringPersonNm
Person TitleCoDirectorPersonTitleTxt
Phone2077332233PhoneNum
Signature2023-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDaphnePersonFirstNm
Person LastLoringPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRonald SmithPreparerPersonNm
PTINP01481996PTIN
Phone2079294606PhoneNum
Preparation2023-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1Cobscook InstituteBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerFrank TroccoPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Commissary Point RdAddressLine1Txt
CityTrescottCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04652ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$978,998GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://cobscookinstitute.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateMELegalDomicileStateCd
Activity Or MissionOur mission is to create responsive educational opportunities that strengthen personal, community and global well-being.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,009,088PYContributionsGrantsAmt
CY Contributions Grants$659,663CYContributionsGrantsAmt
PY Program Service Revenue$176,082PYProgramServiceRevenueAmt
CY Program Service Revenue$299,477CYProgramServiceRevenueAmt
PY Investment Income$368PYInvestmentIncomeAmt
CY Investment Income$7,225CYInvestmentIncomeAmt
PY Other Revenue$40,200PYOtherRevenueAmt
CY Other Revenue$12,625CYOtherRevenueAmt
PY Total Revenue$1,225,738PYTotalRevenueAmt
CY Total Revenue$978,990CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$458,723PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$550,279CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$453,726PYOtherExpensesAmt
CY Other Expenses$483,086CYOtherExpensesAmt
PY Total Expenses$912,449PYTotalExpensesAmt
CY Total Expenses$1,033,365CYTotalExpensesAmt
PY Revenues Less Expenses$313,289PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$54,375CYRevenuesLessExpensesAmt
Total Assets BOY$3,718,978TotalAssetsBOYAmt
Total Assets EOY$3,458,801TotalAssetsEOYAmt
Total Liabilities BOY$684,941TotalLiabilitiesBOYAmt
Total Liabilities EOY$505,184TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,034,037NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,953,617NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSee Schedule O.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$474,492ExpenseAmt
Revenue$224,388RevenueAmt
DescRetreats Community Programs Cobscook Center serves as a hub and homeplace for community responsive, trauma-informed, and welcoming retreats and community programs. Community programs are informed by the interest and needs of community members and are in service of individual, community, and global wellbeing. Intergenerational learning include programs in movement, arts, crafts, local ecology and culture, sustainability community resilience. Cobscook and its partners leverage the Center, its gathering spaces, community kitchen, art studios, 53-bed Heartwood Lodge, and 50-acres of wildland as the home base for immersion learning, field studies, and retreats.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$152,913ExpenseAmt
Revenue$200,264RevenueAmt
DescCobscook Experiential Programs offers experiential, place-based education, outdoor leadership, and practical skill-building programs grounded in the ecology and cultures of the Cobscook Bay region and in a positive social/emotional setting. The signature program is a 4-year high school program offered in partnership with the Calais School Department. CEP is relational and experiential and leverages interdisciplinary, outdoor education and place-based pedagogies as transformative pathways for learning and engagement. Students participate in expeditions, community service projects, fieldwork with local experts and knowledge keepers, and individualized, small-group, and hands-on learning. These approaches are responsive to the needs of the youth, center student voice, and strengthen both personal and community wellbeing. CEP programming also includes a full slate of synergistic summer and afterschool programs.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$252,188ExpenseAmt
Revenue$408,724RevenueAmt
DescHeartwood Programs, TREE, Access/Scholarship Fund, Development Fund, Capital Construction Fund These programs and services facilitate programs that are rooted in equity and access with a commitment towards individual, community, and global wellbeing. They sustain a thriving, accessible, and generative campus that serves as a hub and homeplace for Cobscooks programming. See Schedule O for more in-depth program descriptions.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$879,593TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonValorie PeasleyPersonNm
Phone2077332233PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 Commissary Point RdAddressLine1Txt
CityTrescottCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04652ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Kara McCrimmon
Co-Executive Director040.00Yes (X)$70,742$0$0
Daphne Loring
Co-Executive Director040.00Yes (X)$54,682$0$0
Shaun Haskins
Co-Executive Director040.00Yes (X)$18,784$0$0
Alan Furth
Treasurer005.00Yes (X)$13,520$0$0Yes (X)
Frank Trocco
Co-Chair005.00Yes (X)$0$0$0Yes (X)
Sanna McKim
Co-Chair005.00Yes (X)$0$0$0Yes (X)
Ron Beckwith
Secretary005.00Yes (X)$0$0$0Yes (X)
Kevin Thompson
Director002.00$0$0$0Yes (X)
Mark Hoffman
Director002.00$0$0$0Yes (X)
Brian Altvater
Director002.00$0$0$0Yes (X)
Leslie Bowman
Director002.00$0$0$0Yes (X)
Colby Soctomah Lewey
Director005.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$157,728TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$140,786GovernmentGrantsAmt
All Other Contributions$518,877AllOtherContributionsAmt
Noncash Contributions$4,170NoncashContributionsAmt
Total Contributions$659,663TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition611600$114,481$114,481
Lodging and Facilities721310$63,079$63,079
Food722514$54,130$54,130
Program and Course Fees611710$52,376$52,376

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,411TotalRevenueColumnAmt
Related Or Exempt Func Income$15,411RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$299,477TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,253TotalRevenueColumnAmt
Exclusion$3,253ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$3,000RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$3,000RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,000TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,972SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,972SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,972TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$399FundraisingGrossIncomeAmt
Fundraising Direct Expenses$8FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$391TotalRevenueColumnAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,234TotalRevenueColumnAmt
Related Or Exempt Func Income$9,234RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$9,234OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$978,990TotalRevenueColumnAmt
Related Or Exempt Func Income$308,711RelatedOrExemptFuncIncomeAmt
Exclusion$3,253ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$455,229TotalAmt
Program Services$373,625ProgramServicesAmt
Management And General$81,604ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$57,435TotalAmt
Program Services$42,183ProgramServicesAmt
Management And General$15,252ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$37,615TotalAmt
Program Services$30,406ProgramServicesAmt
Management And General$7,209ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$385TotalAmt
Management And General$385ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,752TotalAmt
Program Services$12ProgramServicesAmt
Management And General$6,740ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,830TotalAmt
Management And General$1,830ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$110,750TotalAmt
Program Services$100,947ProgramServicesAmt
Management And General$9,803ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$18,137TotalAmt
Program Services$18,130ProgramServicesAmt
Management And General$7ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,373TotalAmt
Program Services$22,230ProgramServicesAmt
Management And General$1,143ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$33,058TotalAmt
Program Services$33,058ProgramServicesAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$72,357TotalAmt
Program Services$56,294ProgramServicesAmt
Management And General$16,063ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$18,480TotalAmt
Program Services$14,562ProgramServicesAmt
Management And General$3,918ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,253TotalAmt
Program Services$659ProgramServicesAmt
Management And General$1,594ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,146TotalAmt
Management And General$1,146ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$79,957TotalAmt
Program Services$77,586ProgramServicesAmt
Management And General$2,371ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,678TotalAmt
Management And General$1,678ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Program Expenses$76,264$76,002$262
Repairs and Maintenance$29,626$29,626
Professional Development and Recruitment$2,505$358$2,147
Dues, Subs, Licenses, and Fees$2,187$1,567$620

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,348TotalAmt
Program Services$2,348ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,033,365TotalAmt
Program Services$879,593ProgramServicesAmt
Management And General$153,772ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$547,929BOYAmt
EOY$389,577EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,423BOYAmt
EOY$17,243EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$11,479EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,927,312LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,040,291LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,942,412BOYAmt
EOY$2,887,021EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$221,214BOYAmt
EOY$153,481EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,718,978BOYAmt
EOY$3,458,801EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$55,333BOYAmt
EOY$42,623EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,457BOYAmt
EOY$500EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$628,151BOYAmt
EOY$462,061EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$684,941BOYAmt
EOY$505,184EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,930,951BOYAmt
EOY$2,898,407EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$103,086BOYAmt
EOY$55,210EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,034,037BOYAmt
EOY$2,953,617EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,718,978BOYAmt
EOY$3,458,801EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$54,375ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$17,929NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$50DonatedServicesAndUseFcltsAmt
Prior Period Adjustments-$8,166PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,580,513CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,498,493CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,030,623CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,009,088CurrentTaxYearMinus1YearAmt
Current Tax Year$659,663CurrentTaxYearAmt
Total$5,778,380TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$283,883CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$327,804CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$284,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$176,082CurrentTaxYearMinus1YearAmt
Current Tax Year$292,542CurrentTaxYearAmt
Total$1,365,018TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,864,396CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,826,297CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,315,330CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,185,170CurrentTaxYearMinus1YearAmt
Current Tax Year$952,205CurrentTaxYearAmt
Total$7,143,398TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$7,143,398PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,471CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,337CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,993CurrentTaxYearMinus1YearAmt
Current Tax Year$9,935CurrentTaxYearAmt
Total$22,246TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,471CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,337CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,993CurrentTaxYearMinus1YearAmt
Current Tax Year$9,935CurrentTaxYearAmt
Total$22,246TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,877CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32,575CurrentTaxYearMinus1YearAmt
Current Tax Year$9,633CurrentTaxYearAmt
Total$116,583TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,895,744CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,850,788CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,338,184CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,225,738CurrentTaxYearMinus1YearAmt
Current Tax Year$971,773CurrentTaxYearAmt
Total$7,282,227TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98090PublicSupportCY509Pct
Public Support PY5090.98000PublicSupportPY509Pct
Investment Income CY0.00310InvestmentIncomeCYPct
Investment Income PY0.00170InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$505,827OtherCostOrOtherBasisAmt
Book Value$505,827BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,972,619OtherCostOrOtherBasisAmt
Depreciation$620,989DepreciationAmt
Book Value$2,351,630BookValueAmt

Equipment EquipmentGrp

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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,064OtherCostOrOtherBasisAmt
Book Value$27,064BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,887,021TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

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

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFederal income taxesDesc
FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$961,111TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$17,929NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$50DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$17,879RevenueNotReportedAmt
Revenue Subtotal$978,990RevenueSubtotalAmt
Total Revenue Per Form990$978,990TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,033,365TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,033,365ExpensesSubtotalAmt
Total Expenses Per Form990$1,033,365TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceX 2FormAndLineReferenceDesc
ExplanationThe Center is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the years ended December 31, 2022. Accordingly, no provision for income taxes has been made. The Center files its form 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Center is generally no longer subject to examination by the Internal Revenue Service for years before 2019.ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution15ContributionCnt
Noncash Contributions Rpt F990$1,040NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Hollander Paper Beater1$2,500FMV
Yes (X)Paper Cutter1$300FMV
Yes (X)Nikon D300S Camera1$330FMV
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

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