Community Concepts Inc

“The Organization's Head Start Policy Council provides input on decisions by the Board of Directors relating to the Head Start Program. Additionally, the selection of the Organization's Head Start Director is subject to approval by the regional Head Start office.”

“The Form 990 was prepared by the Organization's public accountant and reviewed by the Organization's finance committee, and then provided to the Board of Directors prior to submission.”

“The conflict of interest policy is monitored for compliance by multiple funding sources during their reviews of the Agency and also self-monitored by the Board of Directors. All employees occupy a position of trust with Community Concepts and, as a result, have a duty of loyalty to the Agency, both during and after the employment relationship. Employees are required to avoid any relationship or activity that might create or give the appearance of a conflict between their personal or family interests and the interests of the Agency. A "conflict of interest" occurs when an individual's private interest interferes or appears to interfere with the interests of the Agency. A conflict of interest can arise when a director, officer or employee takes actions or has interests that may make it difficult to perform his or her Agency work objectively and effectively. Employees must disclose any relationship that appears to create a conflict of interest to the Director of Human Resources or the CEO. Employees must also obtain written pre-approval before proceeding with any transaction, conduct or investment that creates or appears to create a conflict of interest.”

“The compensation of the CEO is determined by the Board of Directors based on comparable salary studies for the non-profit industry. The compensation for the CFO and COO is determined by the CEO based on comparable salary information of other non-profits.”

“The Organization's governing documents, conflict of interest policy and financial statements are available upon request.”

“The Organization had inadvertently included the assets and liabilities of a related tax-exempt organization on their balance sheet for the originally filed Form 990 for the period ended September 30, 2023. Accordingly, the Organization has chosen to amend the Form 990 for the period ended September 30, 2023 to restate the assets and liabilities on the balance sheet and to the correct Schedule R reporting. As a result, the following parts and schedules have been amended: 990, Part VIII, Line 1: Contributions of $1,750,049 have been moved from Line 1f to Line 1d. 990, Part X: The following lines have been adjusted on Part X of the Form 990: 1, 2, 3, 9, 10a, 13, 15, 17, 19, and 23. 990, Schedule D, Part VIII: Program related investments added. 990, Schedule R, Part I: Oxford County Mental Health has been removed from Schedule R, Part I. 990, Schedule R, Part II: Oxford County Mental Health has been added to Schedule R, Part II. 990, Schedule R, Part V: Line 1c has been answered "Yes", and contribution of $1,750,049 from Oxford County Mental Health to Community Concepts, Inc. has been listed on Line 2.”

“During the year, Community Concepts, Inc. became the sole member of Oxford County Mental Health.”

“Section 1.263(a)-3(n) Election: Community Concepts, Inc. 240 Bates Street Lewiston, ME 04240 EIN: 01-0424969 Section 1.263(a)-3(n) Election: Community Concepts, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).”