Community Concepts Incorporated FY2024 filing

Tax-deductible

Lewiston, ME501(c)(3)Since 1965EIN 01-0424969Revenue $26.9M in FY2024

On file with the IRScommunity-concepts.org240 Bates St, 04240-7330 · Lewiston, METax-exempt since Feb 1988Publicly supported charity — 170(b)(1)(A)(vi)

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To strengthen individuals, families and communities in Western Maine by providing diverse programs, by engaging in strategic partnerships, and through advocacy that addresses the barriers to promote economic opportunities for all.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$906K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $895K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$906K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $2.8M
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8.7M
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$26.9M
-10% vs prior year
Spent
$24.6M
To programs
90%
Net assets
$11.6M
By yearFY2020–FY2025
Revenue
$26.9M
FY2024▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$24.2M
FY2021$32.7M
FY2022$55.3M
FY2023$30.1M
FY2024$26.9M
FY2025$29.4M
Expenses
$24.6M
FY2024▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$23.6M
FY2021$32.9M
FY2022$54.9M
FY2023$26.9M
FY2024$24.6M
FY2025$30.2M
Net assets
$11.6M
FY2024▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.7M
FY2021$5.5M
FY2022$5.9M
FY2023$9.0M
FY2024$11.6M
FY2025$11.2M

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1988.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $22.1M Management & general 10% · $2.4M Fundraising 1% · $130K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $906K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$193,515Pt VII · Sec A
$142,176Pt VII · Sec A
$139,233Pt VII · Sec A
SR. Dir. of Housing & Program Dev.
$110,618Pt VII · Sec A
Past President of Ccfc
$109,013Pt VII · Sec A
Director of Human Resources
$107,708Pt VII · Sec A
Director of Resource Development
$103,276Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Martin$209,865$193,515$2,035———
Laura Minkowsky-Gormley$158,772—————
Mary-Rita Reinhard$149,589$142,176$142,729$129,478$129,478$119,815
C Shawn Yardley——$148,944$146,313$146,313$141,285
Danielle Parent$139,618—————
Laura Gormley—$139,233$125,444$111,069$111,069$69,779
Kevin Mahoney—————$124,095
Susan Stone-Fitzmorris$114,769—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering people and communities to flourish through supportive programs.

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Provided by the organization

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3 programs · $18.9M · in their own filed words · FY2023
01

Children's Services

This program serves pre-school children with Head Start and Early Head Start services at a variety of locations throughout Oxford and Franklin Counties. It also provides center day care and support for home day care providers.

$7.8Mprogram expense
02

Housing & Energy

This program provides needy families with home replacement or repair services including a furnace program, lead inspection services, and several energy saving programs including a home insulation program. Additionally, the program has helped over 415 new homeowners build or rehab and own their homes through self-help housing program

$7.5Mprogram expense
03

Family Services Consists of Maine Families and Prevention Councils. Maine Families serves Oxford, Androscoggin, and Northern Cumberland Counties. The program enrolled 323 families and conducted 3,292 home visits.

$3.6Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 9 funders →
Grants paid · 9 grants · $111.2M · 2019–2024
Unitemized GrantFY2024$6,390,964
Unitemized GrantFY2023$6,542,289
Unitemized GrantFY2022$10,732,916
Unitemized GrantFY2022$10,732,916
Unitemized GrantFY2021$35,641,143
Unitemized GrantFY2020$16,397,727
Unitemized GrantFY2020$16,397,727
Unitemized GrantFY2019$8,214,885

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$26.9M
Ln 12
Gifts and grantsLn 1h$23.4M
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$781K
Money outPt IX
$24.6M
Ln 25
Programscol B$22.1M
Managementcol C$2.4M
Fundraisingcol D$130K
Owns and owesPt X
$11.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$20.4M
LiabilitiesLn 26$8.7M
PeoplePt VI, VII
22
listed · VII A
PaidVII A7
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$23.4M
Government grantsLn 1e$20.9M
Fundraising eventsLn 1c$18K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$781K
Other incomeLn 4–11$6K
Gains on assetsLn 7$616K
Total revenueLn 12$26.9M
Assets in detailPt X, end of year
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$8.4M
Land, buildings, equipmentLn 10c$4.5M
Other assetsLn 15$2.5M
Total assetsLn 16$20.4M
LiabilitiesLn 26$8.7M
Net assetsLn 32$11.6M
OperationsPt I, VI
EmployeesI 5338
VolunteersI 6364
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.6M$1.3M
InvestmentsLn 11–13$2.1M$8.4M
Land, buildings, equipmentLn 10c$4.6M$4.5M
Total assetsLn 16$18.2M$20.4M
LiabilitiesLn 26$9.2M$8.7M
Net assetsLn 32$9.0M$11.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$6.5M$6.5M
Pay of current officers, directors and key staffLn 5$668K$668K
Other salaries and wagesLn 7$9.5M$8.8M$665K$73K
Pension plan contributionsLn 8$403K$370K$30K$3K
Other employee benefitsLn 9$2.4M$2.2M$175K$7K
Payroll taxesLn 10$695K$598K$91K$6K
Legal feesLn 11b$45K$38K$5K$2K
Accounting feesLn 11c$109K$6K$103K
Investment management feesLn 11f$11K$11K
Other fees for servicesLn 11g$1.2M$1.0M$136K$3K
Advertising and promotionLn 12$25K$10K$8K$6K
Office expensesLn 13$295K$246K$46K$4K
Information technologyLn 14$944K$724K$206K$15K
OccupancyLn 16$426K$266K$154K$5K
TravelLn 17$225K$191K$31K$3K
InterestLn 20$144K$144K
Depreciation, depletion and amortizationLn 22$328K$328K
InsuranceLn 23$198K$77K$121K
Other expenses (24a–d)Ln 24$414K$509K−$100K$5K
Total functional expensesLn 25$24.6M$22.1M$2.4M$130K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $29.4M$30.2M−$795K$11.2M 990 PDF
FY2024 Viewing $26.9M$24.6M$2.4M$11.6M 990 PDF
FY2023 $30.1M$26.9M$3.1M$9.0M 990 PDF
FY2022 $55.3M$54.9M$375K$5.9M 990 PDF
FY2021 $32.7M$32.9M−$245K$5.5M 990 PDF
FY2020 $24.2M$23.6M$540K$5.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $26,948,632 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,363,244$23,406,423
I-9 Program service revenuePrior year $2,595,989$2,755,082
I-10 Investment incomePrior year $106,216$780,957
I-11 Other revenuePrior year −$5,663$6,170
I-12 Total revenuePrior year $30,059,786$26,948,632
I-13 Grants and similar amounts paidPrior year $10,732,916$6,542,289
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $12,319,498$13,706,521
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,884,906$4,325,748
I-18 Total expensesPrior year $26,937,320$24,574,558
I-19 Revenue less expensesPrior year $3,122,466$2,374,074
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $26,948,632 across 10 lines filed
VIII-1c Fundraising events$18,226
VIII-1d Related organizations$2,036,063
VIII-1e Government grants$20,876,511
VIII-1f All other contributions, gifts and grants$475,623
VIII-1h Total contributions, gifts and grants$23,406,423
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,755,082$2,755,082
VIII-3 Investment incomeExcluded from tax $164,497$164,497
VIII-7 Net gain or loss on sales of assetsExcluded from tax $616,460$616,460
VIII-8 Net income from fundraising eventsExcluded from tax $6,170$6,170
VIII-12 Total revenueRelated to mission $2,755,082 · Unrelated business $0 · Excluded from tax $787,127$26,948,632
Part IX · Statement of functional expenses $24,574,558 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $6,542,289$6,542,289
IX-5 Pay of current officers, directors and key staffManagement $667,551$667,551
IX-7 Other salaries and wagesPrograms $8,804,222 · Management $664,705 · Fundraising $72,591$9,541,518
IX-8 Pension plan contributionsPrograms $370,354 · Management $29,910 · Fundraising $3,168$403,432
IX-9 Other employee benefitsPrograms $2,217,360 · Management $175,377 · Fundraising $6,704$2,399,441
IX-10 Payroll taxesPrograms $597,765 · Management $91,265 · Fundraising $5,549$694,579
IX-11b Legal feesPrograms $38,032 · Management $5,420 · Fundraising $1,702$45,154
IX-11c Accounting feesPrograms $6,500 · Management $102,937$109,437
IX-11f Investment management feesManagement $11,132$11,132
IX-11g Other fees for servicesPrograms $1,021,924 · Management $136,050 · Fundraising $2,655$1,160,629
IX-12 Advertising and promotionPrograms $10,465 · Management $8,270 · Fundraising $6,361$25,096
IX-13 Office expensesPrograms $245,677 · Management $45,675 · Fundraising $3,814$295,166
IX-14 Information technologyPrograms $723,729 · Management $205,962 · Fundraising $14,645$944,336
IX-16 OccupancyPrograms $265,872 · Management $154,459 · Fundraising $5,230$425,561
IX-17 TravelPrograms $191,330 · Management $30,742 · Fundraising $2,779$224,851
IX-20 InterestPrograms $144,051$144,051
IX-22 Depreciation, depletion and amortizationPrograms $328,358$328,358
IX-23 InsurancePrograms $76,985 · Management $121,111$198,096
IX-24 Other expenses (24a–d)Programs $509,172 · Management −$100,099 · Fundraising $4,808$413,881
IX-25 Total functional expensesPrograms $22,094,085 · Management $2,350,467 · Fundraising $130,006$24,574,558
Part X · Balance sheet $20,380,124 assets, 19 lines filed
X-2 Savings and temporary cash investmentsStart of year $5,573,911$1,288,555
X-3 Pledges and grants receivableStart of year $1,990,951$1,701,694
X-4 Accounts receivable$671,627
X-8 Inventories for sale or useStart of year $454,906$503,066
X-9 Prepaid expenses and deferred chargesStart of year $69,654$701,465
X-10c Land, buildings and equipment, netStart of year $4,645,259$4,468,028
X-11 Publicly traded securities$4,285,062
X-13 Program-related investmentsStart of year $2,057,918$4,093,023
X-14 Intangible assetsStart of year $373,618$127,307
X-15 Other assetsStart of year $3,007,935$2,540,297
X-16 Total assetsStart of year $18,174,152$20,380,124
X-17 Accounts payable and accrued expensesStart of year $2,024,557$2,050,690
X-19 Deferred revenueStart of year $3,686,858$3,703,239
X-25 Other liabilitiesStart of year $378,331$130,976
X-26 Total liabilitiesStart of year $9,190,258$8,732,810
X-27 Net assets without donor restrictionsStart of year $8,423,459$11,024,768
X-28 Net assets with donor restrictionsStart of year $560,435$622,546
X-32 Total net assets or fund balancesStart of year $8,983,894$11,647,314
X-33 Total liabilities and net assetsStart of year $18,174,152$20,380,124
Part XI · Reconciliation of net assets $11,647,314 net assets at year end
XI-1 Total revenue$26,948,632
XI-2 Total expenses$24,574,558
XI-3 Revenue less expenses$2,374,074
XI-4 Net assets at start of year$8,983,894
XI-5 Net unrealized gains (losses) on investments$289,346
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,647,314

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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