Civic Intelligence

Aroostook County Action Program Inc.

990 • Fiscal year 2023 • EIN 01-0315849

Oct 01, 2022 to Sep 30, 2023 • Filed on Jun 11, 2024

771 Main StreetPresque Isle, ME 04769

(207) 764-3721

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$12,510,759

Up $1,532,463 (+14%) from 2022

Net Assets

Up

$9,611,160

Up $2,120,559 (+28%) from 2022

Liabilities

Down

$2,899,599

Down $588,096 (-17%) from 2022

Revenue And Expenses

Revenue

Down

$22,356,636

Down $12,701,471 (-36%) from 2022

Expenses

Down

$20,309,939

Down $11,800,192 (-37%) from 2022

Net Income

Down

$2,046,697

Down $901,279 (-31%) from 2022

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

2023

Assets$12,510,759
Liabilities$2,899,599
Net Assets$9,611,160

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

2023

Revenue$22,356,636
Expenses$20,309,939
Net Income$2,046,697
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jun 11, 2024
Return Version
2022v5.0
Gross Receipts
$22,356,636
Mission and Program Overview

Mission

Aroostook county action program, inc. (acap) provides 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.

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
Cash and Non-Interest-Bearing Accounts$3,364,562$4,264,511▲ $899,949
Land, Buildings, and Equipment, Net$3,929,490$3,722,678▼ $206,812
Pledges and Grants Receivable$2,130,483$1,509,881▼ $620,602
Investments in Publicly Traded Securities$887,992$883,560▼ $4,432
Investments Other Securities$466,039$354,314▼ $111,725
Prepaid Expenses and Deferred Charges$199,730$263,028▲ $63,298
Savings and Temporary Cash Investments-$49,153-
Total Assets$10,978,296$12,510,759▲ $1,532,463
Other Assets Total-$1,463,634-
Liabilities
Accounts Payable and Accrued Expenses$1,335,315$1,414,123▲ $78,808
Deferred Revenue$1,452,380$1,122,958▼ $329,422
Mortgage Notes Payable Secured by Investment Property$700,000--
Other Liabilities-$362,518-
Total Liabilities$3,487,695$2,899,599▼ $588,096
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,034,992$8,656,975▲ $1,621,983
Net Assets With Donor Restrictions$455,609$954,185▲ $498,576
Total Net Assets Fund Balance$7,490,601$9,611,160▲ $2,120,559
Total Liabilities and Net Assets / Fund Balance$10,978,296$12,510,759▲ $1,532,463

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,045,647$2,677,309$5,722,956
Other Land Buildings$309,484$611,147$920,631
Equipment$71,315$535,266$606,581
Land$288,555-$288,555
Leasehold Improvements$7,677$187,344$195,021
Other Assets Org$362,518--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue PowersHighly CompeFT$117,875$11,070$128,945
Jason ParentExecutive DiFT$121,776$4,296$126,072
Jamie ChandlerChief OperatFT$81,475$21,447$102,922
Sheryl LockeChief AdminFT$89,125-$89,125
Wanda OsgoodFinance DireFT$75,740$5,821$81,561

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Devoe Construction INCContractorPO BOX 190, Eagle Lake, ME 04739$778,119
Hogan Property MaintenanceWeatherizationPO BOX 14, New Limerick, ME 04761$364,495
Presque Isle InnRentSOUTH MAIN ST, Presque Isle, ME 04769$333,080
Adams HeatingTransportHIGH STREET, Caribou, ME 04736$272,284
Falcoln Transport-PARSONS ST, Presque Isle, ME 04769$237,332
Revenue and Support

Revenue Composition

Contributions and Grants
$21,460,199
Program Service Revenue
$713,507
Investment Income
$38,962
Other Revenue
$143,968
All Other Contributions
$3,209,839
Change in Net Assets
$2,046,697

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$126,757
Total Noncash Contributions1$126,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,356,636
Total Revenue per Audited Statements
$22,356,636
Total Revenue per Form 990
$22,356,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,042,080
Grants and Similar Amounts Paid$6,057,037
Other Expenses$4,210,822
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,650,500$621,292-$7,271,792
Grants to Domestic Individuals$6,057,037--$6,057,037
Other Employee Benefits$1,753,094$64,712-$1,817,806
Fees for Services Other$1,121,616$251,183-$1,372,799
Occupancy$815,561$65,418-$880,979
Payroll Taxes$683,963$63,538-$747,501
Depreciation Depletion$332,110$69,706-$401,816
Travel$265,618$16,670-$282,288
Pension Plan Contributions$187,558$17,423-$204,981
Other Expenses$126,757$70-$126,757
Insurance$67,975$54,720-$122,695
Fees for Services Accounting-$47,370-$47,370
Office Expenses$36,017$1,398-$37,415
Advertising$33,279$8-$33,287
Fees for Services Legal$3,075$2,174-$5,249
Total Functional Expenses$18,886,985$1,422,954$0$20,309,939

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,309,939
Total Expenses per Audited Statements$20,309,939
Total Expenses per Form 990$20,309,939
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$362,518
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
EIN
01-0315849
Phone
2077643721
Address
771 MAIN STREET, PRESQUE ISLE, ME 04769

Signing Officer

Name
Jason Parent
Title
Executive Director
Phone
2077643721
Signed
2024-06-11

Organization Details

Principal Officer
Jason Parent
Formed
1971
Legal Domicile
Me
Voting Board Members
21
Independent Board Members
21
Employees
292
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/PersonNm4WANDA OSGOOD
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFF ASHBY
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IRS990/Form990PartVIISectionAGrp/PersonNm17PATTY PERRY
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IRS990/Form990PartVIISectionAGrp/PersonNm19SUZANNE SENECHAL-JANDREAU
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IRS990/Form990PartVIISectionAGrp/TitleTxt0HIGHLY COMPE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF OPERAT
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE DIRE
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 (RE
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15PARLAMENTARI
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantAmt0528161
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt067975
IRS990/InsuranceGrp/TotalAmt0122695
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IRS990/IRPDocumentCnt0649
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IRS990/LandBldgEquipCostOrOtherBssAmt07733744
IRS990/LegalDomicileStateCd0ME
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
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/OfficeExpensesGrp/ProgramServicesAmt036017
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
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IRS990/OtherExpensesGrp/TotalAmt1307915
IRS990/OtherExpensesGrp/TotalAmt2170232
IRS990/OtherExpensesGrp/TotalAmt3126757
IRS990/OtherLiabilitiesGrp/EOYAmt0362518
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0GRANT FUNDED EQUIPMENT PURCHA
IRS990/OtherRevenueMiscGrp/Desc1LOSS ON ASSET DISPOSAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0145408
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-1440

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$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