Community Partners Inc: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- Community Partners Inc (EIN 01-0351501)
- Tax period
- 2017-07-01 to 2017-12-31
- Filed
- 2018-11-14
- IRS object ID
- 201803189349306860
- Schema version
- 2017v2.3
- 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 | 2018-11-14T13:36:22-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1100 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041041100 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010351501 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Partners Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 2072827113 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 363 - 443 Main Street | AddressLine1Txt |
| City | Biddeford | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John McAnuff | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 2078711200 | PhoneNum |
| Signature | 2018-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Barbara J McGuan CPA | PreparerPersonNm |
| PTIN | P00219457 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2018-11-12 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.49.157.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-12 | IPDt |
| IP Tm | 11:34:58 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | F16D9AD9942503E83504FB1C99E208F021A42564 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BFB386403C9EAE7FF660C386334FC3E1098CE7FC | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Principal Officer | John McAnuff | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 Washington Avenue No 100 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,394,800 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cpime.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Support of individuals with developmental disabilities | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 403 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $78,948 | PYContributionsGrantsAmt |
| CY Contributions Grants | $42,240 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,918,074 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,852,260 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,294 | PYInvestmentIncomeAmt |
| CY Investment Income | $274,378 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $13,038,316 | PYTotalRevenueAmt |
| CY Total Revenue | $7,168,878 | 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 | $9,672,640 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,524,488 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $832 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,929,778 | PYOtherExpensesAmt |
| CY Other Expenses | $2,380,160 | CYOtherExpensesAmt |
| PY Total Expenses | $13,602,418 | PYTotalExpensesAmt |
| CY Total Expenses | $6,904,648 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$564,102 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $264,230 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,087,578 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,947,107 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,140,471 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We support people with disabilities live healthy and joyful lives. We envision communities where everyone enjoys dignity and fulfillment. We value choice, respect, dreams and fiscal responsibility. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $3,588,075 | ExpenseAmt |
| Revenue | $4,052,187 | RevenueAmt |
| Desc | Provision of 24 hour healthcare, clinical and other personal supports in two Intermediate Care Facilities and eight licensed residential homes for people with intellectual and other developmental disabilities. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $414,201 | ExpenseAmt |
| Revenue | $467,778 | RevenueAmt |
| Desc | Provision of day programming including vocational, community integration, and senior inclusion services for people with intellectual and other developmental disabilities. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,035,534 | ExpenseAmt |
| Revenue | $2,298,828 | RevenueAmt |
| Desc | Provision of in-home and community supports and services for people with intellectual and other developmental disabilities within independent living, supported independent living, and congregate care settings. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $29,634 | ExpenseAmt |
| Revenue | $33,467 | RevenueAmt |
| Desc | Community Partners, Inc. was a licensed provider of mental health services for individuals dually diagnoised with mental health conditions and intellectual disability. Also included are miscellaneous other operating revenues and expenses | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $29,634 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $33,467 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,067,444 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | Yes (1) | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 403 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | John McAnuff Chief Financial Officer | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2078711200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 Washington Ave No 100 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Francoise E Paradis EDD | |||||||
| President | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Brian Denger | |||||||
| Vice President | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Gregory A Bowers CPA | |||||||
| Treasurer | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Lisa Boucher | |||||||
| Secretary | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Louise Bernier | |||||||
| Director | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rose McManus | |||||||
| Director | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Joseph Picoraro | |||||||
| Director | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Craig Piper | |||||||
| Director | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jason Sulham | |||||||
| Past Director | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Todd Goodwin | |||||||
| Past Chief Executive Officer | 40.00 | 1.00 | Yes (X) | $94,815 | $0 | $12,446 | |
| Peter Rand | |||||||
| Chief Financial Officer | 40.00 | 1.00 | Yes (X) | $93,898 | $0 | $12,970 | |
| Rory Robb | |||||||
| Past Director of Operations | 40.00 | 1.00 | Yes (X) | $48,865 | $0 | $1,714 | |
| Margaret Dexter | |||||||
| Past Chief Operating Officer | 40.00 | 1.00 | Yes (X) | $30,592 | $0 | $3,339 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $268,170 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,469 | 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 |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MAS Medical Staffing | |||||
| 156 Harvey Road | Londonderry | NH | 03053 | Outside Staffing | $856,943 |
| Tri-County Mental Health | |||||
| PO Box 2008 | Lewiston | ME | 04241 | Day Programming | $177,351 |
| Interim Health Care | |||||
| PO Box 1780 | Manchester | NH | 03105 | Outside Staffing | $141,730 |
| Assisted Home Care II | |||||
| 11 Bank Street | Brunswick | ME | 04011 | Outside Staffing | $120,013 |
| Verrill Dana LLP | |||||
| 1 Portland Square | Portland | ME | 04112 | Legal Services | $114,402 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $80 | FederatedCampaignsAmt |
| Government Grants | $39,045 | GovernmentGrantsAmt |
| All Other Contributions | $3,115 | AllOtherContributionsAmt |
| Total Contributions | $42,240 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Client Revenue | 624100 | $6,182,224 | $6,182,224 |
| Developmental Training | 624100 | $431,532 | $431,532 |
| Community & Work Suppo | 624100 | $162,925 | $162,925 |
| Contractual Adjustment | 624100 | $42,133 | $42,133 |
| Miscellaneous | 624100 | $33,446 | $33,446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,852,260 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $800 | TotalRevenueColumnAmt |
| Exclusion | $800 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $499,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $225,922 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $273,578 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $273,578 | TotalRevenueColumnAmt |
| Exclusion | $273,578 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,168,878 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,852,260 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $274,378 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,320 | TotalAmt |
| Management And General | $149,320 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,573,588 | TotalAmt |
| Program Services | $3,315,702 | ProgramServicesAmt |
| Management And General | $257,886 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,981 | TotalAmt |
| Program Services | $502,145 | ProgramServicesAmt |
| Management And General | $18,836 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,599 | TotalAmt |
| Program Services | $250,674 | ProgramServicesAmt |
| Management And General | $29,925 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,396 | TotalAmt |
| Management And General | $111,396 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,709 | TotalAmt |
| Management And General | $40,709 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,288 | TotalAmt |
| Program Services | $798,583 | ProgramServicesAmt |
| Management And General | $58,705 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,054 | TotalAmt |
| Program Services | $624 | ProgramServicesAmt |
| Management And General | $1,430 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,611 | TotalAmt |
| Program Services | $47,592 | ProgramServicesAmt |
| Management And General | $15,530 | ManagementAndGeneralAmt |
| Fundraising | $489 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,450 | TotalAmt |
| Program Services | $18,415 | ProgramServicesAmt |
| Management And General | $44,035 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,586 | TotalAmt |
| Program Services | $271,555 | ProgramServicesAmt |
| Management And General | $84,031 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,700 | TotalAmt |
| Program Services | $78,880 | ProgramServicesAmt |
| Management And General | $2,820 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,420 | TotalAmt |
| Program Services | $14,420 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,752 | TotalAmt |
| Program Services | $103,106 | ProgramServicesAmt |
| Management And General | $1,646 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,861 | TotalAmt |
| Program Services | $37,918 | ProgramServicesAmt |
| Management And General | $12,943 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Service Provider Tax | $319,864 | $319,864 | ||
| Staff Training | $113,728 | $112,800 | $928 | |
| Miscellaneous | $111,314 | $105,169 | $5,802 | $343 |
| Medical Supplies | $90,427 | $89,997 | $430 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,904,648 | TotalAmt |
| Program Services | $6,067,444 | ProgramServicesAmt |
| Management And General | $836,372 | ManagementAndGeneralAmt |
| Fundraising | $832 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,652 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $554,576 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,173,417 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,444 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,970 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,519 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,087,578 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,077,685 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,943 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $628,609 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,870 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,947,107 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,140,471 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,140,471 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,087,578 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $264,230 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,404,701 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,365 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $78,948 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,240 | CurrentTaxYearAmt |
| Total | $476,793 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,604,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,634,684 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,697,214 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,918,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,852,260 | CurrentTaxYearAmt |
| Total | $60,706,767 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,742,765 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,767,694 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,781,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,997,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,894,500 | CurrentTaxYearAmt |
| Total | $61,183,560 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $61,183,560 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,033 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $800 | CurrentTaxYearAmt |
| Total | $3,919 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,033 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $800 | CurrentTaxYearAmt |
| Total | $3,919 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,742,850 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,767,756 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,782,518 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,999,055 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,895,300 | CurrentTaxYearAmt |
| Total | $61,187,479 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule A, Part III: | FormAndLineReferenceDesc |
| Explanation | Effective January 1, 2018, CPI merged with Spurwink Services, Inc. (Spurwink), a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink, the surviving organization. FOR continues to operate its residential care facility subsequent to the merger. As a result of the merger described above, the amounts shown in column (e) of Schedule A, Part III are reported for the short period 7/1/17-12/31/17. | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maine Health and Higher Educational Facilities Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 010314384 | BondIssuerEIN |
| CUSIP | 560427WV4 | CUSIPNum |
| Bond Issued | 2013-05-23 | BondIssuedDt |
| Issue Price | $424,705 | IssuePriceAmt |
| Purpose | Refinancing of 1999 B bond issue | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | Yes (1) | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $359,654 | RetiredAmt |
| Total Proceeds | $424,705 | TotalProceedsAmt |
| In Reserve Fund | $78,625 | InReserveFundAmt |
| Issuance Costs From Proceeds | $17,388 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $328,692 | OtherSpentProceedsAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | Yes (1) | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (16 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| Spurwink Services Inc | |||||||||
| Cash | 2017-12-31 | $621,620 | FMV | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Accounts Receivable, net | 2017-12-31 | $1,067,958 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Estimated Third-Party Payor Receivable | 2017-12-31 | $414,190 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Prepaid Expenses and Other Assets | 2017-12-31 | $121,433 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Assets Whose Use is Limited | 2017-12-31 | $187,576 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Land | 2017-12-31 | $292,897 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Property, Plant & Equipment | 2017-12-31 | $1,326,743 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| 4.50% Mortgage note, due in monthly installments, including interest, through November 2025. | 2017-12-31 | $141,667 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| 4.50% Mortgage note, due in monthly installments, including interest, through April 2026. | 2017-12-31 | $91,081 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| 7.5% Mortgage note to MSHA, due in monthly installments, including interest through January 2025 | 2017-12-31 | $89,695 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Mortgage note, due in monthly installments, including interest through June 2031. | 2017-12-31 | $187,455 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| MHHEFA Revenue Bond Series 2013A, due in monthly installments of principal and interest payments. The bonds are due July 2019. | 2017-12-31 | $65,051 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| 5.24% Mortgage note, due in monthly installments, including interest through October 2024. | 2017-12-31 | $93,166 | Book Value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Accounts Payable | 2017-12-31 | $249,176 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| MaineCare Credit Balances | 2017-12-31 | $102,870 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Spurwink Services Inc | |||||||||
| Accrued Expenses and Payroll Withholdings | 2017-12-31 | $607,555 | Book value | 010319802 | 901 Washington Ave Suite 100 | Portland | ME | 04103 | 501(c)(3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | 0 | DirectorOfSuccessorInd |
| Employee Of Successor | Yes (1) | EmployeeOfSuccessorInd |
| Owner Of Successor | 0 | OwnerOfSuccessorInd |
| Receive Compensation | 0 | ReceiveCompensationInd |
| Assets Distributed | Yes (1) | AssetsDistributedInd |
| Required To Notify AG | Yes (1) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (1) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | 0 | LiabilitiesPaidInd |
| Bonds Outstanding | Yes (1) | BondsOutstandingInd |
| Bond Liabilities Discharged | 0 | BondLiabilitiesDischargedInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2e: | Person(s) Involved: Peter Rand |
| Part I, Line 2e: | Explanation of Involvement: Peter Rand became an employee of Spurwink Services, Inc. for a brief period of time post-merger (12/31/17). His responsibilities were to assist with the final tax filings related to Community Partners, Inc. as well as to assist in the merger transition. |
| Part I, Line 6c: | Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. |
| Form 990, Part VI, Section A, line 2 | Greg Bowers, Board Treasurer, owns Lakes Region Consulting, LLC. Lakes Region Consulting, LLC was selected by the Board of Directors to help with executive management functions following the resignation of the CEO, effective 9/9/17. |
| Form 990, Part VI, Section A, line 3 | Community Partners, Inc. hired a transition lead consultant, Lakes Region Consulting, LLC and an HR consultant to assist with executive management functions until the merger with Spurwink Services, Inc. was complete. |
| Form 990, Part VI, Section A, line 4 | Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. Please see Schedule N & attached Articles of Merger for additional information. |
| Form 990, Part VI, Section B, line 11b | The review is undertaken either with the Organization's accounting firm or with the CFO. Following this review, the 990 is then filed. |
| Form 990, Part VI, Section B, line 12c | The Organization has a conflict of interest policy as set forth within Article XI of the Organization's bylaws. This Article stipulates that a Director shall disclose a financial interest with respect to any transaction. Further, any Director with a direct or indirect financial relationship with one or more parties to a proposed business relationship with the organization is required to refrain from discussing and voting on the proposed arrangement with the party or parties in question. The interested Director shall recuse him or herself from the meeting. The non-intereseted Directors shall then discuss the due diligence process with regard to the potential transaction and then determine whether alternatives to the engagement exist. If, after consideration of these factors, the non-interested Directors determine that, despite the interested Director's conflict of interest, the arrangement is fair to the Organization and commercially reasonable, for the benefit of the Organization and in the Organization's best interest, it may vote (with the interested Director abstaining) to proceed with the arrangement with the interested Director. |
| Form 990, Part VI, Section B, line 15 | The Board obtains market data, collected by the HR Manager, and compares executive compensation to organizations of similar size and type, utilizing both title and job content comparisons. A state-wide salary survey completed by the Maine Association of Nonprofits is used and, as needed, data from individual agencies is obtained from the appropriate Form 990s for agencies of similar size. The Board reviews the market analysis by size, region, and mission and approves any salary adjustments for the Executive. All discussions and decisions are documented contemporaneously in meeting minutes. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| Form 990, Part IX, line 11g | Other Fees: Program service expenses 798,583. Management and general expenses 58,705. Fundraising expenses 0. Total expenses 857,288. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Community Partners, Inc. PO Box 363 - 443 Main Street Biddeford, ME 04005 EIN 01-0351501 Community Partners, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, line 9: | Net Assets Transferred to Spurwink Services, Inc. due to Merger -2,404,701. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOR Developmental Resources | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 363 | AddressLine1Txt |
| City | Biddeford | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010285906 | EIN |
| Primary Activities | Providing Housing for Developmentally Disabled Adults | PrimaryActivitiesTxt |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Comments