Civic Intelligence

Cobscook Community Learning Center

990 • Fiscal year 2021 • EIN 01-0449348

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 15, 2022

Organization Profilecobscookinstitute.org
10 Commissary Point RdTrescott, ME 04652

(207) 733-2233

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

0.56x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

69th percentile

26%

Higher net margin than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

59th percentile

14%

Faster asset growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

21st percentile

-8.5%

Faster revenue growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$3,718,978

Up $450,679 (+14%) from 2020

Net Assets

Up

$3,034,037

Up $313,289 (+12%) from 2020

Liabilities

Up

$684,941

Up $137,390 (+25%) from 2020

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin69th percentile

Revenue

Down

$1,225,738

Down $114,003 (-8.5%) from 2020

Expenses

Down

$912,449

Down $338,032 (-27%) from 2020

Net Income

Up

$313,289

Up $224,029 (+251%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,017,328Liabilities 2010: $169,357Net Assets 2010: $847,9712010Assets 2011: $1,011,128Liabilities 2011: $164,056Net Assets 2011: $847,0722011Assets 2012: $1,060,898Liabilities 2012: $158,655Net Assets 2012: $902,2432012Assets 2013: $2,065,425Liabilities 2013: $226,138Net Assets 2013: $1,839,2872013Assets 2014: $2,584,060Liabilities 2014: $268,649Net Assets 2014: $2,315,4112014Assets 2015: $2,685,063Liabilities 2015: $722,766Net Assets 2015: $1,962,2972015Assets 2016: $2,719,756Liabilities 2016: $730,386Net Assets 2016: $1,989,3702016Assets 2017: $2,770,330Liabilities 2017: $689,072Net Assets 2017: $2,081,2582017Assets 2018: $3,209,123Liabilities 2018: $713,033Net Assets 2018: $2,496,0902018Assets 2019: $3,258,456Liabilities 2019: $626,968Net Assets 2019: $2,631,4882019Assets 2020: $3,268,299Liabilities 2020: $547,551Net Assets 2020: $2,720,7482020Assets 2021: $3,718,978Liabilities 2021: $684,941Net Assets 2021: $3,034,0372021Assets 2022: $3,458,801Liabilities 2022: $505,184Net Assets 2022: $2,953,6172022Assets 2023: $2,970,393Liabilities 2023: $483,441Net Assets 2023: $2,486,9522023Assets 2024: $2,887,476Liabilities 2024: $525,301Net Assets 2024: $2,362,1752024

Highlighted filing

2021

Assets$3,718,978
Liabilities$684,941
Net Assets$3,034,037
Open 2021 Filing

Operations Trend

Revenue Growth21st percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $1,096,816Expenses 2010: $1,044,257Net Income 2010: $52,5592010Expenses 2011: $908,0212011Expenses 2012: $881,5892012Revenue 2013: $1,725,374Expenses 2013: $763,698Net Income 2013: $961,6762013Revenue 2014: $1,428,080Expenses 2014: $951,956Net Income 2014: $476,1242014Revenue 2015: $1,178,654Expenses 2015: $976,109Net Income 2015: $202,5452015Revenue 2016: $1,126,808Expenses 2016: $1,099,735Net Income 2016: $27,0732016Revenue 2017: $1,243,675Expenses 2017: $1,151,786Net Income 2017: $91,8892017Revenue 2018: $1,885,992Expenses 2018: $1,471,160Net Income 2018: $414,8322018Revenue 2019: $1,850,788Expenses 2019: $1,715,390Net Income 2019: $135,3982019Revenue 2020: $1,339,741Expenses 2020: $1,250,481Net Income 2020: $89,2602020Revenue 2021: $1,225,738Expenses 2021: $912,449Net Income 2021: $313,2892021Revenue 2022: $978,990Expenses 2022: $1,033,365Net Income 2022: -$54,3752022Revenue 2023: $724,340Expenses 2023: $1,173,434Net Income 2023: -$449,0942023Revenue 2024: $1,130,432Expenses 2024: $1,233,322Net Income 2024: -$102,8902024

Highlighted filing

2021

Revenue$1,225,738
Expenses$912,449
Net Income$313,289
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 15, 2022
Return Version
2021v4.2
Gross Receipts
$1,225,738
Mission and Program Overview

Mission

Our mission is to create responsive educational opportunities that strengthen personal, community and global well-being.

Our mission is to create responsive educational opportunities in easternmost Maine that strengthen personal, community and global well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,617,599$2,942,412▲ $324,813
Cash and Non-Interest-Bearing Accounts$436,277$547,929▲ $111,652
Accounts Receivable$9,897$7,423▼ $2,474
Total Assets$3,268,299$3,718,978▲ $450,679
Other Assets Total$204,526$221,214▲ $16,688
Liabilities
Mortgage Notes Payable Secured by Investment Property$511,679$628,151▲ $116,472
Accounts Payable and Accrued Expenses$34,587$55,333▲ $20,746
Deferred Revenue$1,285$1,457▲ $172
Total Liabilities$547,551$684,941▲ $137,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,619,366$2,930,951▲ $311,585
Net Assets With Donor Restrictions$101,382$103,086▲ $1,704
Total Net Assets Fund Balance$2,720,748$3,034,037▲ $313,289
Total Liabilities and Net Assets / Fund Balance$3,268,299$3,718,978▲ $450,679

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,425,961$546,658$2,972,619
Land$505,827-$505,827
Equipment$10,624$411,178$421,802
Other Assets Org$118,128--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Frank TroccoCo-Chair
Sanna McKimCo-Chair
Alan FurthDirector
Mark HoffmanDirector
Newell LeweyDirector
Wayne NewellDirector
Kevin ThompsonSecretary
Ron BeckwithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,009,088
Program Service Revenue
$176,082
Investment Income
$368
Other Revenue
$40,200
All Other Contributions
$909,088
Change in Net Assets
$313,289

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Real Estate Other$402,895Fair Market Value (FMV)
Books and Publications$1,118Fair Market Value (FMV)
Total Noncash Contributions$404,013-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,225,738
Total Revenue per Audited Statements
$1,225,738
Total Revenue per Form 990
$1,225,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$458,723
Other Expenses$453,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,792$93,910-$382,702
Fees for Services Management$86,676--$86,676
Depreciation Depletion$75,711$2,371-$78,082
Office Expenses$56,358$769-$57,127
Other Employee Benefits$27,523$17,368-$44,891
Insurance$21,352$11,571-$32,923
Payroll Taxes$24,201$6,929-$31,130
Occupancy$29,973--$29,973
Interest-$20,410-$20,410
Advertising$11,609--$11,609
Fees for Services Accounting-$7,038-$7,038
All Other Expenses$6,850--$6,850
Fees for Services Other$594$4,705-$5,299
Other Expenses$3,223$1,085-$4,308
Fees for Services Legal$3,559$175-$3,734
Fees for Service Investment Mgmnt Fees-$2,268-$2,268
Conferences and Meetings$155$712-$867
Total Functional Expenses$719,290$193,159$0$912,449

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$912,449
Total Expenses per Audited Statements$912,449
Total Expenses per Form 990$912,449
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jamie Bissonette LeweyWife of Board Member Newell LeweySee Part VNo$17,196
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 35% controlled entity
No
Business relationship with family members
Yes
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, Part VI, Section B, Line 11B

“The 990 is forwarded to the Board Chair upon request for review, signature and mailing. It is then copied and distributed to the Finance Manager and the Board.”

Form 990, Part VI, Section B, Line 15B

“The Co-Directors salaries are voted on by the Board of Directors after consultation with outside resources. Compensation of other employees was benchedmarked against Maine non-profit organizations aggregated data analysis by Maine Association of non profits.”

Form 990, Part VI, Section C, Line 19

“Available upon request and on the organizations website at https//cobscookinstitute.org/transparency”

Form 990, Part VI, Section B, Line 12C

“Board and staff are required to disclose interests that may become a conflict of interest at their Annual Review and are required to sign a Conflict of Interest Disclosure Statement and the Conflict of Interest Policy annually.”

Form 990, Part VI, Section A, Line 9

“Director Wayne Newell has passed away.”

Filing and Contact Details

Filer

Filer Name
The Cobscook Community Learning Center
EIN
01-0449348
Phone
2077332233
Address
10 Commissary Point Rd, Trescott, ME 04652
Doing Business As
Cobscook Institute

Signing Officer

Name
Frank Trocco
Title
Chairperson
Phone
2077332233
Signed
2022-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Trocco
Formed
1999
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
6
Employees
14
Volunteers
26

Preparer

Firm
RHR Smith & Company
Address
3 Old Orchard Road, Buxton, ME 04093
Preparer
Ronald Smith
Phone
2079294606
Supplemental Narrative

Financial Statement Notes

X 2

“The Center is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. Tha tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended December 31, 2021. Accordingly, no provision for income taxes has been made. The Center files its form 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Center is generally no longer subject to examination by the Internal Revenue Service for years before 2018.”

Raw XML AppendixShowing 400 of 506 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt034587
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055333
IRS990/AccountsReceivableGrp/BOYAmt09897
IRS990/AccountsReceivableGrp/EOYAmt07423
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Our mission is to create responsive educational opportunities in easternmost Maine that strengthen personal, community and global well-being.
IRS990/AdvertisingGrp/ProgramServicesAmt011609
IRS990/AdvertisingGrp/TotalAmt011609
IRS990/AllOtherContributionsAmt0909088
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06850
IRS990/AllOtherExpensesGrp/TotalAmt06850
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jan Brown
IRS990/BooksInCareOfDetail/PhoneNum02077332233
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010 Commissary Point Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Trescott
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004652
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0436277
IRS990/CashNonInterestBearingGrp/EOYAmt0547929
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0712
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0155
IRS990/ConferencesMeetingsGrp/TotalAmt0867
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01009088
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0368
IRS990/CYOtherExpensesAmt0453726
IRS990/CYOtherRevenueAmt040200
IRS990/CYProgramServiceRevenueAmt0176082
IRS990/CYRevenuesLessExpensesAmt0313289
IRS990/CYSalariesCompEmpBnftPaidAmt0458723
IRS990/CYTotalExpensesAmt0912449
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01225738
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/BOYAmt01285
IRS990/DeferredRevenueGrp/EOYAmt01457
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02371
IRS990/DepreciationDepletionGrp/ProgramServicesAmt075711
IRS990/DepreciationDepletionGrp/TotalAmt078082
IRS990/Desc0Retreats and Community Programs CCLCs fifty acre campus has grown into a vibrant hub for people to come together in a comfortable, mutli-use setting. Heartwood Lodge is a unique facility which accomodates upto fifty people in thirteen dormitory style bunk rooms and one studio/efficiency apartment. Its a perfect space for groups to gather for focused, creative time together. The Commons contains a commercial kitchen, dining hall, large function room and studio. The new classrooms at the Commons have state of the art video technology. With its outdoor spaces and abut trails, CCLC provides an attractive venue for retreats, group conferences, annual meetings, weddings, camps and much more.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0Cobscook Institute
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0101382
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0103086
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0387763
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07038
IRS990/FeesForServicesAccountingGrp/TotalAmt07038
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0175
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt03559
IRS990/FeesForServicesLegalGrp/TotalAmt03734
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt086676
IRS990/FeesForServicesManagementGrp/TotalAmt086676
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04705
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0594
IRS990/FeesForServicesOtherGrp/TotalAmt05299
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt02268
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02268
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7002.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Frank Trocco
IRS990/Form990PartVIISectionAGrp/PersonNm1Sanna McKim
IRS990/Form990PartVIISectionAGrp/PersonNm2Ron Beckwith
IRS990/Form990PartVIISectionAGrp/PersonNm3Kevin Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm4Alan Furth
IRS990/Form990PartVIISectionAGrp/PersonNm5Mark Hoffman
IRS990/Form990PartVIISectionAGrp/PersonNm6Wayne Newell
IRS990/Form990PartVIISectionAGrp/PersonNm7Newell Lewey
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0100000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01225738
IRS990/GrossRentsGrp/RealAmt07625
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt011571
IRS990/InsuranceGrp/ProgramServicesAmt021352
IRS990/InsuranceGrp/TotalAmt032923
IRS990/InterestGrp/ManagementAndGeneralAmt020410
IRS990/InterestGrp/TotalAmt020410
IRS990/InvestmentIncomeGrp/ExclusionAmt0368
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0368
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0957836
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02617599
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02942412
IRS990/LandBldgEquipCostOrOtherBssAmt03900248
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt032575
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt032575
IRS990/MissionDesc0CCLCs founders sought to establish a beautiful and welcoming campus to support the educational interests and needs for learners of all ages and to help improve the quality of teaching and learning throughout the region. The hope is to balance the social, education and life scales in rural communities to those of all communities in America.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0511679
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0628151
IRS990/NetAssetsOrFundBalancesBOYAmt02720748
IRS990/NetAssetsOrFundBalancesEOYAmt03034037
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07625
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07625
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02619366
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02930951
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0404013
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt029973
IRS990/OccupancyGrp/TotalAmt029973
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0769
IRS990/OfficeExpensesGrp/ProgramServicesAmt056358
IRS990/OfficeExpensesGrp/TotalAmt057127
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0204526
IRS990/OtherAssetsTotalGrp/EOYAmt0221214
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017368
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt027523
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044891
IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc1Program Expenses
IRS990/OtherExpensesGrp/Desc2Professional Development and Recruitment
IRS990/OtherExpensesGrp/Desc3Dues, Subs, Licenses, and Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21085
IRS990/OtherExpensesGrp/ProgramServicesAmt023209
IRS990/OtherExpensesGrp/ProgramServicesAmt159130
IRS990/OtherExpensesGrp/ProgramServicesAmt2375
IRS990/OtherExpensesGrp/ProgramServicesAmt33223
IRS990/OtherExpensesGrp/TotalAmt023209
IRS990/OtherExpensesGrp/TotalAmt179130
IRS990/OtherExpensesGrp/TotalAmt24223
IRS990/OtherExpensesGrp/TotalAmt34308
IRS990/OtherRevenueTotalAmt032575
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt093910
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0288792
IRS990/OtherSalariesAndWagesGrp/TotalAmt0382702
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06929
IRS990/PayrollTaxesGrp/ProgramServicesAmt024201
IRS990/PayrollTaxesGrp/TotalAmt031130
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Frank Trocco
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Educational programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0176082
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0176082
IRS990/ProgSrvcAccomActy2Grp/Desc0Cobscook Experiential Program for High School Students enrolled in Calais High School. This program focuses on getting students outdoors, engaged in service-learning projects, and learning directly from people in our community while building their leadership, outdoor academic and personal skills. Cobscook supports students in becoming excited,life-long learners compassionate and clear communicators and informed citizens who will address problems and approach opportunities in sustainable and creative ways.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0147332
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0267760
IRS990/ProgSrvcAccomActy3Grp/Desc0Scholarship Fund, Development Fund, Capital/Construction Fund
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0184195
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0341349
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01030623
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0510
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0663614
IRS990/PYOtherRevenueAmt023901
IRS990/PYProgramServiceRevenueAmt0284707
IRS990/PYRevenuesLessExpensesAmt089260
IRS990/PYSalariesCompEmpBnftPaidAmt0586867
IRS990/PYTotalExpensesAmt01250481
IRS990/PYTotalRevenueAmt01339741
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0313289
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07625
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0190808
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01009088
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01030623
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01498493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01580513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0937980
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06056697
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07993
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0510
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02337
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01471
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0718
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013029
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0176082
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0284707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0327804
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0283883
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0273594
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01346070
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0510
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01471
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013029
IRS990ScheduleA/InvestmentIncomeCYPct00.00170
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt032575
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt022344
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt022154
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt029877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt031382
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0138332
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.98000
IRS990ScheduleA/PublicSupportPY509Pct00.98120
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt07402767
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01185170
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01315330
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01826297
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01864396
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01211574
IRS990ScheduleA/Total509Grp/TotalAmt07402767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01225738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01338184
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01850788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01895744
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01243674
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07554128
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02425961
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0546658
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02972619
IRS990ScheduleD/EquipmentGrp/BookValueAmt010624
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0411178
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0421802
IRS990ScheduleD/ExpensesSubtotalAmt0912449
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0505827
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0505827
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt028322
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt131734
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt214761
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3194
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt428075
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt5118128
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Restricted Cash - Scholarships
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Restricted Cash- Capital Reserve
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Restricted Cash- CFHATP
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Restricted Cash - Campus Construction
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4Restricted Cash - Construction
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5Assets held by agent
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01225738
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. Tha tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended December 31, 2021. Accordingly, no provision for income taxes has been made. The Center files its form 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The Center is generally no longer subject to examination by the Internal Revenue Service for years before 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02942412
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0221214
IRS990ScheduleD/TotalExpensesPerForm990Amt0912449
IRS990ScheduleD/TotalRevenuePerForm990Amt01225738
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01225738
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0912449
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Jamie Bissonette Lewey
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Wife of Board Member Newell Lewey

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,718,978
Liabilities
$684,941
Net assets
$3,034,037
Revenue
$1,225,738
Expenses
$912,449
Net income
$313,289
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.53$2.36$1.13$1.23$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.97$0.48$2.49$0.72$1.17$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.51$2.95$0.98$1.03$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.72$0.68$3.03$1.23$0.91$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.55$2.72$1.34$1.25$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.63$2.63$1.85$1.72$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.71$2.50$1.89$1.47$0.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.69$2.08$1.24$1.15$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.73$1.99$1.13$1.10$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.72$1.96$1.18$0.98$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.27$2.32$1.43$0.95$0.48
2013Detailed filing. Detailed filing data is available for this year.$2.07$0.23$1.84$1.73$0.76$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.16$0.90$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.16$0.85$0.91
2010Summary only. Only limited summary data is available for this year.$1.02$0.17$0.85$1.10$1.04$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits