2025-09-30T10:23:13-00:00 2024-12-31 043383155 RHR Smith & Company CPA's 3 Old Orchard Road Buxton ME 04093 990 2024-01-01 010449348 Cobscook Community Learning Center COBS 2077332233 10 Commissary Point Rd Trescott ME 04652 Kara McCrimmon CoDirector 2077332233 2025-09-30 true Danielle O'Neill P02481791 2079294606 2025-09-30 2024 2025-03-06 01:10:19Z X Cobscook Institute Kara McCrimmon 10 Commissary Point Rd Trescott ME 04652 1130432 false X https://cobscookinstitute.org X 1999 ME Our mission is to create responsive educational opportunities that strengthen personal, community and global well-being. 10 10 24 0 473077 649697 323293 395364 -79210 31534 7180 53837 724340 1130432 0 0 653849 724535 0 0 519585 508787 1173434 1233322 -449094 -102890 2970393 2887476 483441 525301 2486952 2362175 X See Schedule O. false false 275227 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. 244645 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. 452876 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. 972748 true false false false false false false false true false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 18 0 true 24 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X X X Valorie Peasley 2077332233 10 Commissary Point Rd Trescott ME 04652 Kara McCrimmon Co-Executive Director 040.00 X 69856 0 0 Shaun Haskins Co-Executive Director 040.00 X 62896 0 0 Colby Soctomah Lewey Chair 005.00 X X 6080 0 0 Frank Trocco Director 005.00 X 0 0 0 Alan Furth Treasurer 005.00 X X 0 0 0 Ron Beckwith Secretary 005.00 X X 0 0 0 Mark Hoffman Director 002.00 X 0 0 0 Leslie Bowman Director 002.00 X 0 0 0 Kevin Thompson Director 005.00 X X 0 0 0 Wendy Newell Dyer Director 005.00 X 0 0 0 Bo Yerxa Director 005.00 X 0 0 0 Noela Altvater Director 005.00 X 0 0 0 138832 false false false 649697 649697 Tuition 611600 119606 119606 Lodging and Facilities 721310 88139 88139 Food 722514 95014 95014 Program and Course Fees 611710 90122 90122 2483 2483 395364 31534 31534 18568 18568 18568 3024 3024 Fiscal Sponsor Admin Fee 6650 6650 25595 25595 32245 1130432 427609 31534 0 0 0 0 0 0 604305 547814 56491 0 70196 52914 17282 50034 44617 5417 0 150 150 11230 11230 0 4381 4381 27686 26041 1645 21660 21105 555 35904 28281 7623 31014 31014 0 46485 46485 6514 6220 294 0 2300 2300 17444 17444 0 88552 3081 85471 45408 1347 44061 Program Expenses 134620 133840 780 Repairs and Maintenance 23585 23585 Professional Development and Recruitment 4704 1538 3166 Dues, Subs, Licenses, and Fees 2606 2566 40 4544 4544 1233322 972748 260574 0 161676 141259 30000 8256 35844 -3359 10320 3650888 1196558 2430791 2454330 301762 286990 2970393 2887476 47718 41502 50000 435723 408443 25356 483441 525301 X 2444080 2277311 42872 84864 2486952 2362175 2970393 2887476 X -102890 -560 -21327 X false true X true false X 1030623 1009088 659663 473077 649698 3822149 284707 176082 292542 322778 395364 1471473 1315330 1185170 952205 795855 1045062 5293622 5293622 510 7993 9935 26710 31534 76682 0 510 7993 9935 26710 31534 76682 0 22344 32575 9633 48973 113525 1338184 1225738 971773 822565 1125569 5483829 0.96530 0.97840 0.01400 0.00760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 102932 102932 3040507 786622 2253885 404743 392194 12549 102706 17742 84964 2454330 Financial derivatives and other financial products Closely-held equity interests Restricted Cash - Scholarships 12 Restricted Cash- Capital Reserve 808 Restricted Cash- CFHATP 84044 Restricted Cash - Campus Construction Restricted Cash - Construction CI Maintenance Fund 202126 MCF Unrestricted Investment Fund 286990 Federal income taxes Copier Lease 23100 Copier Lease 2256 25356 1129872 -560 -560 1130432 1130432 1233322 1233322 1233322 IV 11f 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. 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.