Civic Intelligence

Aroostook County Action Program Inc.

990 • Fiscal year 2024 • EIN 01-0315849

Oct 01, 2023 to Sep 30, 2024 • Filed on Jun 17, 2025

771 Main StreetPresque Isle, ME 04769

(207) 764-3721

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.15x

Higher debt load relative to assets than 49% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

59th percentile

9.6%

Higher net margin than 59% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-9.7%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,795,385

Up $1,284,626 (+10%) from 2023

Net Assets

Up

$11,750,002

Up $2,138,842 (+22%) from 2023

Liabilities

Down

$2,045,383

Down $854,216 (-29%) from 2023

Revenue

Down

$20,181,680

Down $2,174,956 (-9.7%) from 2023

Expenses

Down

$18,237,261

Down $2,072,678 (-10%) from 2023

Net Income

Down

$1,944,419

Down $102,278 (-5.0%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $5,660,386Liabilities 2010: $1,761,066Net Assets 2010: $3,899,3202010Assets 2011: $5,213,709Liabilities 2011: $1,131,174Net Assets 2011: $4,082,5352011Assets 2012: $5,288,235Liabilities 2012: $1,049,383Net Assets 2012: $4,238,8522012Assets 2013: $4,917,746Liabilities 2013: $824,519Net Assets 2013: $4,093,2272013Assets 2014: $5,222,607Liabilities 2014: $920,086Net Assets 2014: $4,302,5212014Assets 2015: $5,555,007Liabilities 2015: $1,150,829Net Assets 2015: $4,404,1782015Assets 2016: $5,415,247Liabilities 2016: $1,148,523Net Assets 2016: $4,266,7242016Assets 2017: $5,826,960Liabilities 2017: $1,514,053Net Assets 2017: $4,312,9072017Assets 2018: $5,998,493Liabilities 2018: $1,681,766Net Assets 2018: $4,316,7272018Assets 2019: $6,693,212Liabilities 2019: $1,811,076Net Assets 2019: $4,882,1362019Assets 2020: $6,308,630Liabilities 2020: $1,322,832Net Assets 2020: $4,985,7982020Assets 2021: $10,124,886Liabilities 2021: $5,331,058Net Assets 2021: $4,793,8282021Assets 2022: $10,978,296Liabilities 2022: $3,487,695Net Assets 2022: $7,490,6012022Assets 2023: $12,510,759Liabilities 2023: $2,899,599Net Assets 2023: $9,611,1602023Assets 2024: $13,795,385Liabilities 2024: $2,045,383Net Assets 2024: $11,750,0022024

Highlighted filing

2024

Assets$13,795,385
Liabilities$2,045,383
Net Assets$11,750,002

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $15,710,7742010Revenue 2011: $15,205,288Expenses 2011: $15,007,901Net Income 2011: $197,3872011Expenses 2012: $14,201,7162012Revenue 2013: $8,387,356Expenses 2013: $8,552,616Net Income 2013: -$165,2602013Revenue 2014: $8,786,850Expenses 2014: $8,585,555Net Income 2014: $201,2952014Revenue 2015: $9,399,176Expenses 2015: $9,341,567Net Income 2015: $57,6092015Revenue 2016: $11,030,221Expenses 2016: $11,173,807Net Income 2016: -$143,5862016Revenue 2017: $11,413,208Expenses 2017: $11,363,908Net Income 2017: $49,3002017Revenue 2018: $11,122,963Expenses 2018: $11,122,964Net Income 2018: -$12018Revenue 2019: $13,544,048Expenses 2019: $12,963,653Net Income 2019: $580,3952019Revenue 2020: $15,783,946Expenses 2020: $15,680,285Net Income 2020: $103,6612020Revenue 2021: $27,966,119Expenses 2021: $28,158,089Net Income 2021: -$191,9702021Revenue 2022: $35,058,107Expenses 2022: $32,110,131Net Income 2022: $2,947,9762022Revenue 2023: $22,356,636Expenses 2023: $20,309,939Net Income 2023: $2,046,6972023Revenue 2024: $20,181,680Expenses 2024: $18,237,261Net Income 2024: $1,944,4192024

Highlighted filing

2024

Revenue$20,181,680
Expenses$18,237,261
Net Income$1,944,419
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 17, 2025
Return Version
2023v6.0
Gross Receipts
$20,181,680
Mission and Program Overview

Mission

Aroostook county action program, inc. (acap) provides the people of aroostook county with services and resources that help individuals and families achieve greater economic independence. As a leader, or in partnership with others, acap provides guidance to the community in responding to emerging human needs in the areas of community, family, energy and housing and workforce development services.

Aroostook county action program, inc. Provides services and resources that help individuals and families achieve greater economic independence. As a leader, or in partnership with others, acap strengthens the community by responding to human needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,722,678$7,487,280▲ $3,764,602
Pledges and Grants Receivable$1,509,881$2,562,338▲ $1,052,457
Cash and Non-Interest-Bearing Accounts$4,264,511$1,887,999▼ $2,376,512
Investments in Publicly Traded Securities$883,560$1,147,590▲ $264,030
Investments Other Securities$354,314$370,852▲ $16,538
Prepaid Expenses and Deferred Charges$263,028$116,982▼ $146,046
Savings and Temporary Cash Investments$49,153--
Total Assets$12,510,759$13,795,385▲ $1,284,626
Other Assets Total$1,463,634$222,344▼ $1,241,290
Liabilities
Accounts Payable and Accrued Expenses$1,414,123$1,448,358▲ $34,235
Deferred Revenue$1,122,958$374,681▼ $748,277
Other Liabilities$362,518$222,344▼ $140,174
Total Liabilities$2,899,599$2,045,383▼ $854,216
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,656,975$11,462,450▲ $2,805,475
Net Assets With Donor Restrictions$954,185$287,552▼ $666,633
Total Net Assets Fund Balance$9,611,160$11,750,002▲ $2,138,842
Total Liabilities and Net Assets / Fund Balance$12,510,759$13,795,385▲ $1,284,626

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,636,281$2,927,856$9,564,137
Other Land Buildings$428,765$766,914$1,195,679
Equipment$130,910$562,549$693,459
Land$288,555-$288,555
Leasehold Improvements$2,769$192,252$195,021
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason ParentExecutive DiFT$125,975$12,122$138,097
Sue PowersHighly CompeFT$119,859-$119,859
Wanda OsgoodFinance DireFT$78,819$19,778$98,597
Sheryl LockeChief AdminFT$96,377-$96,377

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Devoe Construction INCContractorPO BOX 190, Eagle Lake, ME 04739$2,088,655
Reboot ItIt ContractorPARSONS ST, Presque Isle, ME 04769$274,522
Adams HeatingWeatherizationHIGH STREET, Caribou, ME 04736$266,838
Hogan Property MaintenanceContractorPO BOX 14, New Limerick, ME 04761$215,011
Millers Home Renovation-116 HIGGINS RD, Presque Isle, ME 04769$173,990
Revenue and Support

Revenue Composition

Contributions and Grants
$17,736,795
Program Service Revenue
$654,396
Investment Income
$49,178
Other Revenue
$1,741,311
All Other Contributions
$1,905,658
Change in Net Assets
$1,944,419

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$845,580
Total Noncash Contributions1$845,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,181,680
Total Revenue per Audited Statements
$20,181,680
Total Revenue per Form 990
$20,181,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,482,150
Other Expenses$4,218,482
Grants and Similar Amounts Paid$3,536,629
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,428,246$993,382-$7,421,628
Grants to Domestic Individuals$3,536,629--$3,536,629
Other Employee Benefits$2,072,990$55,205-$2,128,195
Fees for Services Other$713,806$239,826-$953,632
Payroll Taxes$673,158$66,164-$739,322
Occupancy$665,980$54,763-$720,743
Depreciation Depletion$438,505--$438,505
Travel$335,022$21,067-$356,089
Pension Plan Contributions$171,734$21,271-$193,005
Advertising$32,059$50,351-$82,410
Insurance$60,448$21,913-$82,361
Fees for Services Accounting-$50,705-$50,705
Office Expenses$17,817$774-$18,591
Fees for Services Legal-$7,783-$7,783
Other Expenses$1,106$10,352-$1,106
Total Functional Expenses$16,613,587$1,623,674$0$18,237,261

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,237,261
Total Expenses per Audited Statements$18,237,261
Total Expenses per Form 990$18,237,261
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$222,344
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board of directors is provided with a copy of the form 990 for their review and approval before being filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Annually all board members and employees review, disclose and sign a conflict of interest policy. In connection with any actual or possible conflict of interest, an interested person must disclose the existence and nature of their interest, and must disclose all material facts to the board of directors at the next scheduled board meeting. At the meeting, after disclosing all material facts, the interested person shall leave the board meeting while the determination of a conflict is decided upon.

Form 990, Page 6, Part VI, Line 15A

Aroostook county action program, inc. Uses a variety of processes in order to determine compensation. The organization uses an external salary survey, establishes labor market salary ranges, conducts performance reviews establishing goals and objectives, measures achievement on goals and objectives, and considers agency financial ability to establish fair compensation. The organization last conducted a wage study in 2020.

Form 990, Page 6, Part VI, Line 15B

Aroostook county action program, inc. Uses a variety of processes in order to determine compensation. The organization uses an external salary survey, establishes labor market salary ranges, conducts performance reviews establishing goals and objectives, measures achievement on goals and objectives, and considers agency financial ability to establish fair compensation. The organization last conducted a wage study in 2020.

Form 990, Page 6, Part VI, Line 19

Aroostook county action program, inc. Makes its governing documents, conflict of interest policy,and financial statements available to the public upon request. The organization's annual report can be found on the organization's website.

Filing and Contact Details

Filer

Filer Name
Aroostook County Action Program
EIN
01-0315849
Phone
2077643721
Address
771 MAIN STREET, PRESQUE ISLE, ME 04769

Signing Officer

Name
Jason Parent
Title
Executive Director
Phone
2077643721
Signed
2025-06-17

Organization Details

Principal Officer
Jason Parent
Formed
1971
Legal Domicile
Me
Voting Board Members
21
Independent Board Members
21
Employees
320
Volunteers
550

Preparer

Firm
Chester M Kearney Pa
Address
PO BOX 1550, PRESQUE ISLE, ME 04769
Preparer
Timothy P Poitras
Phone
2077643171
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Aroostook county action program, inc. Provides services and resources that help individuals and families achieve greater economic independence. As a leader, or in partnership with others, acap strengthens the community by responding to human needs.

Form 990, Page 2, Part III, Line 4A

Early care and education -early care and education provides head start, child care, early intervention, & child care food programs. Accomplishments: through an agreement with maine department of education, sad1 and acap continued partnership to expand the enrollment of the sad1 preschool program by classrooms operated by acap and serving district students. Two of these sad1 classrooms operate 6 hours a day/5 days a week on the school schedule. In addition to this partnership, acap has been in conversation with other school districts to discuss future partnership and collaborations. The caribou early care facility underwent a renovation this year, resulting in additional classroom space, equipment, and a more modern learning environment for the children enrolled at that center.

Form 990, Page 2, Part III, Line 4D

Workforce development workforce development offers services to assist people who are seeking employment as well as businesses seeking employees. Services offered include workforce innovation and opportunity act (wioa) services as well as other job training opportunities and programs. Accomplishments: through a women in apprenticeship and nontraditional occupations (wanto) grant from the us department of labor, acap supported cohorts in four communities in northern and eastern maine. Participating women were placed with several local employers. We served 177 individuals through workforce programs. Through our statewide partnership in the affordable care act navigator grant, we were able to enroll aroostook county residents in the health insurance marketplace.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1HIGHLY COMPE
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9AT LARGE REP
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PARLAMENTARI
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/FormationYr01971
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AROOSTOOK COUNTY ACTION PROGRAM, INC. PROVIDES SERVICES AND RESOURCES THAT HELP INDIVIDUALS AND FAMILIES ACHIEVE GREATER ECONOMIC INDEPENDENCE. AS A LEADER, OR IN PARTNERSHIP WITH OTHERS, ACAP STRENGTHENS THE COMMUNITY BY RESPONDING TO HUMAN NEEDS.
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IRS990/OtherExpensesGrp/ProgramServicesAmt2125848
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021271

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.8$2.05$11.8$20.2$18.2$1.94
2023Detailed filing. Detailed filing data is available for this year.$12.5$2.90$9.61$22.4$20.3$2.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$3.49$7.49$35.1$32.1$2.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$5.33$4.79$28.0$28.2$0.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$1.32$4.99$15.8$15.7$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$1.81$4.88$13.5$13.0$0.58
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.00$1.68$4.32$11.1$11.1$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$1.51$4.31$11.4$11.4$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$1.15$4.27$11.0$11.2$0.14
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.56$1.15$4.40$9.40$9.34$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.22$0.92$4.30$8.79$8.59$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$0.82$4.09$8.39$8.55$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.29$1.05$4.24$14.2
2011Summary only. Only limited summary data is available for this year.$5.21$1.13$4.08$15.2$15.0$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$1.76$3.90$15.7