COBSCOOK COMMUNITY LEARNING CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COBSCOOK COMMUNITY LEARNING CENTER (EIN 01-0449348)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-30
- IRS object ID
- 202542739349300534
- Schema version
- 2024v5.2
- 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 | 2025-09-30T10:23:13-00:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 CPA's | 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 | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010449348 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cobscook Community Learning Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COBS | BusinessNameControlTxt |
| Phone | 2077332233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Commissary Point Rd | AddressLine1Txt |
| City | Trescott | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04652 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kara McCrimmon | PersonNm |
| Person Title | CoDirector | PersonTitleTxt |
| Phone | 2077332233 | PhoneNum |
| Signature | 2025-09-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Danielle O'Neill | PreparerPersonNm |
| PTIN | P02481791 | PTIN |
| Phone | 2079294606 | PhoneNum |
| Preparation | 2025-09-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cobscook Institute | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kara McCrimmon | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Commissary Point Rd | AddressLine1Txt |
| City | Trescott | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04652 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,130,432 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://cobscookinstitute.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Our mission is to create responsive educational opportunities that strengthen personal, community and global well-being. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $473,077 | PYContributionsGrantsAmt |
| CY Contributions Grants | $649,697 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $323,293 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $395,364 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$79,210 | PYInvestmentIncomeAmt |
| CY Investment Income | $31,534 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,180 | PYOtherRevenueAmt |
| CY Other Revenue | $53,837 | CYOtherRevenueAmt |
| PY Total Revenue | $724,340 | PYTotalRevenueAmt |
| CY Total Revenue | $1,130,432 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $653,849 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $724,535 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $519,585 | PYOtherExpensesAmt |
| CY Other Expenses | $508,787 | CYOtherExpensesAmt |
| PY Total Expenses | $1,173,434 | PYTotalExpensesAmt |
| CY Total Expenses | $1,233,322 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$449,094 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$102,890 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,970,393 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,887,476 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $483,441 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $525,301 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,486,952 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,362,175 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $275,227 | ExpenseAmt |
| Desc | Retreats 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $244,645 | ExpenseAmt |
| Desc | Cobscook 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $452,876 | ExpenseAmt |
| Desc | Heartwood 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $972,748 | 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 | Yes (true) | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 24 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | false | MembersOrStockholdersInd |
| Election Of Board Members | false | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Valorie Peasley | PersonNm |
| Phone | 2077332233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Commissary Point Rd | AddressLine1Txt |
| City | Trescott | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04652 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Kara McCrimmon | ||||||
| Co-Executive Director | 040.00 | Yes (X) | $69,856 | $0 | $0 | |
| Shaun Haskins | ||||||
| Co-Executive Director | 040.00 | Yes (X) | $62,896 | $0 | $0 | |
| Colby Soctomah Lewey | ||||||
| Chair | 005.00 | Yes (X) | $6,080 | $0 | $0 | Yes (X) |
| Frank Trocco | ||||||
| Director | 005.00 | $0 | $0 | $0 | Yes (X) | |
| Alan Furth | ||||||
| Treasurer | 005.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Ron Beckwith | ||||||
| Secretary | 005.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Hoffman | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Leslie Bowman | ||||||
| Director | 002.00 | $0 | $0 | $0 | Yes (X) | |
| Kevin Thompson | ||||||
| Director | 005.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Wendy Newell Dyer | ||||||
| Director | 005.00 | $0 | $0 | $0 | Yes (X) | |
| Bo Yerxa | ||||||
| Director | 005.00 | $0 | $0 | $0 | Yes (X) | |
| Noela Altvater | ||||||
| Director | 005.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $138,832 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $649,697 | AllOtherContributionsAmt |
| Total Contributions | $649,697 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition | 611600 | $119,606 | $119,606 |
| Lodging and Facilities | 721310 | $88,139 | $88,139 |
| Food | 722514 | $95,014 | $95,014 |
| Program and Course Fees | 611710 | $90,122 | $90,122 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,483 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,483 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $395,364 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,534 | TotalRevenueColumnAmt |
| Exclusion | $31,534 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $18,568 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $18,568 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,568 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $3,024 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,024 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fiscal Sponsor Admin Fee | Desc |
| Total Revenue Column | $6,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,650 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,595 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,595 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $32,245 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,130,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $427,609 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $31,534 | 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 | $0 | TotalAmt |
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 | $604,305 | TotalAmt |
| Program Services | $547,814 | ProgramServicesAmt |
| Management And General | $56,491 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,196 | TotalAmt |
| Program Services | $52,914 | ProgramServicesAmt |
| Management And General | $17,282 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,034 | TotalAmt |
| Program Services | $44,617 | ProgramServicesAmt |
| Management And General | $5,417 | ManagementAndGeneralAmt |
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 | $150 | TotalAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,230 | TotalAmt |
| Management And General | $11,230 | ManagementAndGeneralAmt |
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 | $4,381 | TotalAmt |
| Management And General | $4,381 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,686 | TotalAmt |
| Program Services | $26,041 | ProgramServicesAmt |
| Management And General | $1,645 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,660 | TotalAmt |
| Program Services | $21,105 | ProgramServicesAmt |
| Management And General | $555 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,904 | TotalAmt |
| Program Services | $28,281 | ProgramServicesAmt |
| Management And General | $7,623 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,014 | TotalAmt |
| Program Services | $31,014 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,485 | TotalAmt |
| Program Services | $46,485 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,514 | TotalAmt |
| Program Services | $6,220 | ProgramServicesAmt |
| Management And General | $294 | ManagementAndGeneralAmt |
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 | $2,300 | TotalAmt |
| Program Services | $2,300 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,444 | TotalAmt |
| Management And General | $17,444 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,552 | TotalAmt |
| Program Services | $3,081 | ProgramServicesAmt |
| Management And General | $85,471 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,408 | TotalAmt |
| Program Services | $1,347 | ProgramServicesAmt |
| Management And General | $44,061 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Program Expenses | $134,620 | $133,840 | $780 |
| Repairs and Maintenance | $23,585 | $23,585 | |
| Professional Development and Recruitment | $4,704 | $1,538 | $3,166 |
| Dues, Subs, Licenses, and Fees | $2,606 | $2,566 | $40 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,544 | TotalAmt |
| Management And General | $4,544 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,233,322 | TotalAmt |
| Program Services | $972,748 | ProgramServicesAmt |
| Management And General | $260,574 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,676 | BOYAmt |
| EOY | $141,259 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,000 | BOYAmt |
| EOY | $8,256 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,844 | BOYAmt |
| EOY | -$3,359 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,320 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,650,888 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,196,558 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,430,791 | BOYAmt |
| EOY | $2,454,330 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,762 | BOYAmt |
| EOY | $286,990 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,970,393 | BOYAmt |
| EOY | $2,887,476 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,718 | BOYAmt |
| EOY | $41,502 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,723 | BOYAmt |
| EOY | $408,443 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $25,356 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,441 | BOYAmt |
| EOY | $525,301 | 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 | $2,444,080 | BOYAmt |
| EOY | $2,277,311 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,872 | BOYAmt |
| EOY | $84,864 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,486,952 | BOYAmt |
| EOY | $2,362,175 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,970,393 | BOYAmt |
| EOY | $2,887,476 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$102,890 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$560 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$21,327 | OtherChangesInNetAssetsAmt |
| 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 | false | 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 | $1,030,623 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,009,088 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $659,663 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $473,077 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $649,698 | CurrentTaxYearAmt |
| Total | $3,822,149 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $284,707 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,082 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $292,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $322,778 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $395,364 | CurrentTaxYearAmt |
| Total | $1,471,473 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,315,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,185,170 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $952,205 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $795,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,045,062 | CurrentTaxYearAmt |
| Total | $5,293,622 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,293,622 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $510 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,935 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,710 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,534 | CurrentTaxYearAmt |
| Total | $76,682 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $510 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,935 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,710 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,534 | CurrentTaxYearAmt |
| Total | $76,682 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $48,973 | CurrentTaxYearAmt |
| Total | $113,525 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,338,184 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,225,738 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $971,773 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $822,565 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,125,569 | CurrentTaxYearAmt |
| Total | $5,483,829 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96530 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97840 | PublicSupportPY509Pct |
| Investment Income CY | 0.01400 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00760 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,932 | OtherCostOrOtherBasisAmt |
| Book Value | $102,932 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,040,507 | OtherCostOrOtherBasisAmt |
| Depreciation | $786,622 | DepreciationAmt |
| Book Value | $2,253,885 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $404,743 | OtherCostOrOtherBasisAmt |
| Depreciation | $392,194 | DepreciationAmt |
| Book Value | $12,549 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,706 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,742 | DepreciationAmt |
| Book Value | $84,964 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,454,330 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Restricted Cash - Scholarships | $12 |
| Restricted Cash- Capital Reserve | $808 |
| Restricted Cash- CFHATP | $84,044 |
| Restricted Cash - Campus Construction | |
| Restricted Cash - Construction | |
| CI Maintenance Fund | $202,126 |
| MCF Unrestricted Investment Fund |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $286,990 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Copier Lease | $23,100 |
| Copier Lease | $2,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $25,356 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,129,872 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$560 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$560 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,130,432 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,130,432 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,233,322 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,233,322 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,233,322 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | IV 11f | FormAndLineReferenceDesc |
| Explanation | The 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, 2024. 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 2021. | ExplanationTxt |
Schedule G IRS990ScheduleG
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The 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 15b | The 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 19 | Available upon request and on the organizations website at https//cobscookinstitute.org/transparency |
| Form 990, Part VI, Section B, Line 12c | Board 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 III, Line 1 | The 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 4c | The 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. |
| Form 990, Part XI, Line 9 | Management determined that the net assets beginning balance needed to be restated to correct the fixed asset amounts in the prior year. A right of use least asset was recorded along with the corresponding accumulated depreciation and lease payable for a net restatement of 5,835. A restatement was also made to the payroll liability accounts in the amount of 15,492. The resulting restatements decreased total net assets by 9,657 from 2,486,952 to 2,465,625. |