Civic Intelligence

Maps (See Schedule of Registered DBA'S)

990 • Fiscal year 2014 • EIN 01-0348849

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

PO Box 2760Portland, ME 04402

(888) 866-0113

Siviq Scores

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

Liabilities / Assets

81st percentile

0.56x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.79x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

3rd percentile

-94%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$173,458

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-39%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-67%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,425,857

Down $1,576,220 (-39%) from 2013

Net Assets

Down

$1,061,232

Down $1,521,169 (-59%) from 2013

Liabilities

Down

$1,364,625

Down $55,051 (-3.9%) from 2013

Revenue

$1,733,181

No earlier filing loaded for comparison.

Expenses

Down

$3,354,457

Down $1,628,874 (-33%) from 2013

Net Income

-$1,621,276

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $4,002,077Liabilities 2013: $1,419,676Net Assets 2013: $2,582,4012013Assets 2014: $2,425,857Liabilities 2014: $1,364,625Net Assets 2014: $1,061,2322014

Highlighted filing

2014

Assets$2,425,857
Liabilities$1,364,625
Net Assets$1,061,232

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $4,983,3312013Revenue 2014: $1,733,181Expenses 2014: $3,354,457Net Income 2014: -$1,621,2762014

Highlighted filing

2014

Revenue$1,733,181
Expenses$3,354,457
Net Income-$1,621,276
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v4.0
Gross Receipts
$1,792,723
Mission and Program Overview

Mission

The organization's mission is to provide safe, developmentally appropriate services for each child and family we encounter. Whether it's creating new families through adoption, preserving current family bonds or reunifying families,the organization offers hope, opportunity, and stability as we nurture paths to a more promising tomorrow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,676,988$1,549,416▼ $127,572
Savings and Temporary Cash Investments$760,427--
Cash and Non-Interest-Bearing Accounts$1,111,867$573,638▼ $538,229
Accounts Receivable$318,051$150,638▼ $167,413
Prepaid Expenses and Deferred Charges$69,812$46,569▼ $23,243
Pledges and Grants Receivable-$36,895-
Intangible Assets$14,393$14,256▼ $137
Total Assets$4,002,077$2,425,857▼ $1,576,220
Other Assets Total$50,539$54,445▲ $3,906
Liabilities
Mortgage Notes Payable Secured by Investment Property$813,859$699,091▼ $114,768
Accounts Payable and Accrued Expenses$454,454$319,910▼ $134,544
Deferred Revenue$151,363$246,785▲ $95,422
Other Liabilities-$66,525-
Grants Payable-$32,314-
Total Liabilities$1,419,676$1,364,625▼ $55,051
Net Assets / Fund Balance
Temporarily Rstr Net Assets$971,008$1,071,115▲ $100,107
Unrestricted Net Assets$1,611,393$-9,883▼ $1,621,276
Total Net Assets Fund Balance$2,582,401$1,061,232▼ $1,521,169
Total Liabilities and Net Assets / Fund Balance$4,002,077$2,425,857▼ $1,576,220

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,453,517$614,332$2,067,849
Equipment$55,486$148,008$203,494
Other Land Buildings$10,539$57,651$68,190
Land$29,874-$29,874
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles DalyCEOFT$127,716$83,623$173,458
Peter RandCFOFT$90,385$37,881$154,235

Board Members and Trustees

NameTitle
Barbara DaileyChair
Michael CanningVice Chair
Charles BacallBoard Member
Gregg T RitterBoard Member
Russ PierceBoard Member
Tracy RogersBoard Member
Coral RabeyDirector
Maria M MichaudSecretary
Joann LeonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$319,738
Program Service Revenue
$1,389,888
Investment Income
$23,555
Other Revenue
$0
All Other Contributions
$147,874
Change in Net Assets
$-1,621,276

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,733,181
Total Revenue per Audited Statements
$1,733,181
Total Revenue per Form 990
$1,733,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,174,541
Other Expenses$1,163,472
Total Fundraising Expense$178,809
Grants and Similar Amounts Paid$16,444
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,347,197$200,037$73,377$1,620,611
All Other Expenses$367,457$81,556$2,054$451,067
Other Employee Benefits$318,741$30,679$9,955$359,375
Payroll Taxes$188,441-$6,114$194,555
Other Expenses$80,530$13,087$693$94,310
Travel$94,128--$94,128
Depreciation Depletion$75,623$2,976-$78,599
Interest$40,545--$40,545
Grants to Domestic Individuals$16,444--$16,444
Conferences and Meetings$6,691--$6,691
Total Functional Expenses$2,745,832$429,816$178,809$3,354,457

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,354,457
Total Expenses per Audited Statements$3,354,457
Total Expenses per Form 990$3,354,457
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
403(b) Vcp Payable$66,525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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 governing board has appointed the audit committee to review and approve the audited financial statements and the 990 with the firm that prepared them. A meeting is held for this purpose.

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

Annually, directors shall complete a conflict of interest statement, disclosing any then known potential business and professional conflicts which may reasonably arise. The president will review such reports and report potential conflicts to the board of directors. Should a director encounter a specific conflict of interest during any meeting of the board of directors, any meeting of a committee of the board of directors or any other situation that presents, the director shall immediately disclose the conflict and may remain for the discussion concerning the matter before the board only if given permission by the person chairing the meeting or by a majority vote of the other members of the board or committee. The conflicted director shall not vote and shall not be present for the vote on the matter. Any director found to be in conflict of interest shall be so notified and given an opportunity to respond to any change of conflict of interest before termination from the board or committee proceedings are invoked.

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

The chief executive officer's performance is evaluated annually by the board of directors at which time compensation is approved.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
01-0348849
Phone
8888660113

Signing Officer

Name
Charles Daly
Title
CEO
Phone
8888660113
Signed
2014-11-14

Organization Details

Formed
1977
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
8
Employees
88
Volunteers
8

Preparer

Preparer
Barbara Mcguire
Phone
2075324271
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Maps worldwide adoption and humanitarian aid - maps adoption resources / maps international my choice maps international maine aid and protection services maps international of boston adoption resources maine families and children maine children and families maine adoption placement service adoption resources of maine/international stepup shelter services stepup residential services stepping stones family services, a division of maps worldwide stepping stones centers wee steps

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to provide safe, developmentally appropriate services for each child and family we encounter. Whether it's creating new families through adoption, preserving current family bonds or reunifying families,the organization offers hope, opportunity, and stability as we nurture paths to a more promising tomorrow.

Form 990, Page 2, Part III, Line 3

Maps was notified by the state of maine of the loss of mainecare (medicaid) funding for its licensed residential infant mental health program sites effective june 30, 2013. Due to the loss of this funding the agency made the decision to cease operating the programs suppported by such funding.

Form 990, Part IX, Line 24E

Utilities and fuel 79,906 3,614 0 aid programs 75,101 0 0 supplies 44,270 13,882 32 repairs and maintenance 31,142 12,923 0 telephone 39,590 3,710 0 dues and subscriptions 40,364 2,437 170 contracted services 28,690 3,188 757 printing & postage 15,677 12,481 0 fees 3,514 12,691 0 other operating expense 0 13,375 881 bad debts 6,483 0 0 miscellaneous 2,354 2,400 36 program development 0 804 0 translation/notarization 366 0 0 meals 0 0 178 taxes 0 51 0

Form 990, Part XI, Line 9

Change in temporarily restricted net assets 100,107

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Management believes there were no activities subject to tax on unrelated business income.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CASE MANAGEMENT SERVICES WE SERVED 82 CHILDREN AND 59 ADULTS IN OUR APARTMENT-BASED HOMELESS SHELTERS FOR PREGNANT AND/OR PARENTING WOMEN.WE OFFERED ADDITIONAL CASE MANAGEMENT SERVICES FOR 165 CLIENTS WHO REQUIRED SERVICES WHILE HOMELESS WITHIN THE COMMUNITY AND WE SERVED AN ADDITIONAL 18 FAMILIES HOUSED IN OUR TRANSITIONAL LIVING PROGRAM. 59 ADULTS AND 82 CHILDREN SUCCESSFULLY EXITED OUR SHELTERS DURING THE YEAR.
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0REAL PROPERTY RENTAL INCOME 267,447
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0403(B) VCP PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THERE WERE NO ACTIVITIES SUBJECT TO TAX ON UNRELATED BUSINESS INCOME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOOD, SHELTER, CLOTHING
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES DALY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PETER RAND
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PETER RAND 31,159 0 0
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 4
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAPS WORLDWIDE ADOPTION AND HUMANITARIAN AID - MAPS ADOPTION RESOURCES / MAPS INTERNATIONAL MY CHOICE MAPS INTERNATIONAL MAINE AID AND PROTECTION SERVICES MAPS INTERNATIONAL OF BOSTON ADOPTION RESOURCES MAINE FAMILIES AND CHILDREN MAINE CHILDREN AND FAMILIES MAINE ADOPTION PLACEMENT SERVICE ADOPTION RESOURCES OF MAINE/INTERNATIONAL STEPUP SHELTER SERVICES STEPUP RESIDENTIAL SERVICES STEPPING STONES FAMILY SERVICES, A DIVISION OF MAPS WORLDWIDE STEPPING STONES CENTERS WEE STEPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MISSION IS TO PROVIDE SAFE, DEVELOPMENTALLY APPROPRIATE SERVICES FOR EACH CHILD AND FAMILY WE ENCOUNTER. WHETHER IT'S CREATING NEW FAMILIES THROUGH ADOPTION, PRESERVING CURRENT FAMILY BONDS OR REUNIFYING FAMILIES,THE ORGANIZATION OFFERS HOPE, OPPORTUNITY, AND STABILITY AS WE NURTURE PATHS TO A MORE PROMISING TOMORROW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAPS WAS NOTIFIED BY THE STATE OF MAINE OF THE LOSS OF MAINECARE (MEDICAID) FUNDING FOR ITS LICENSED RESIDENTIAL INFANT MENTAL HEALTH PROGRAM SITES EFFECTIVE JUNE 30, 2013. DUE TO THE LOSS OF THIS FUNDING THE AGENCY MADE THE DECISION TO CEASE OPERATING THE PROGRAMS SUPPPORTED BY SUCH FUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD HAS APPOINTED THE AUDIT COMMITTEE TO REVIEW AND APPROVE THE AUDITED FINANCIAL STATEMENTS AND THE 990 WITH THE FIRM THAT PREPARED THEM. A MEETING IS HELD FOR THIS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, DIRECTORS SHALL COMPLETE A CONFLICT OF INTEREST STATEMENT, DISCLOSING ANY THEN KNOWN POTENTIAL BUSINESS AND PROFESSIONAL CONFLICTS WHICH MAY REASONABLY ARISE. THE PRESIDENT WILL REVIEW SUCH REPORTS AND REPORT POTENTIAL CONFLICTS TO THE BOARD OF DIRECTORS. SHOULD A DIRECTOR ENCOUNTER A SPECIFIC CONFLICT OF INTEREST DURING ANY MEETING OF THE BOARD OF DIRECTORS, ANY MEETING OF A COMMITTEE OF THE BOARD OF DIRECTORS OR ANY OTHER SITUATION THAT PRESENTS, THE DIRECTOR SHALL IMMEDIATELY DISCLOSE THE CONFLICT AND MAY REMAIN FOR THE DISCUSSION CONCERNING THE MATTER BEFORE THE BOARD ONLY IF GIVEN PERMISSION BY THE PERSON CHAIRING THE MEETING OR BY A MAJORITY VOTE OF THE OTHER MEMBERS OF THE BOARD OR COMMITTEE. THE CONFLICTED DIRECTOR SHALL NOT VOTE AND SHALL NOT BE PRESENT FOR THE VOTE ON THE MATTER. ANY DIRECTOR FOUND TO BE IN CONFLICT OF INTEREST SHALL BE SO NOTIFIED AND GIVEN AN OPPORTUNITY TO RESPOND TO ANY CHANGE OF CONFLICT OF INTEREST BEFORE TERMINATION FROM THE BOARD OR COMMITTEE PROCEEDINGS ARE INVOKED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE IS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS AT WHICH TIME COMPENSATION IS APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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