Civic Intelligence

Children'S Odyssey

EIN 01-0475374 • 501(c)3 • Portland, ME

Profile

In collaboration with parents, staff, therapists, and community, Children's Odyssey strives to provide high quality, structured programming for children of varied developmental levels. Creatively designed activities reflect our responsiveness to children's individual learning styles, needs, and interests while providing an engaging environment for all. Our emphasis on the whole child is consistent with our strong desire to assist a child in reaching his/her potential. We teach with the understanding that diversity of culture, background, gender, and physical or cognitive ability is a strength to be celebrated and respected.

19 Libby StreetPortland, ME 04103

www.childrensodyssey.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-39%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

52%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$600,551

Down $382,061 (-39%) from 2023

Liabilities

Down

$0

Down $327,364 (-100%) from 2023

Net Assets

Down

$600,551

Down $54,697 (-8.3%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin51st percentile

Revenue

Up

$3,765,449

Up $1,287,557 (+52%) from 2023

Expenses

Up

$3,586,624

Up $1,001,007 (+39%) from 2023

Net Income

Up

$178,825

Up $286,550 (+266%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $718,684Liabilities 2011: $206,948Net Assets 2011: $511,7362011Assets 2012: $757,178Liabilities 2012: $189,450Net Assets 2012: $567,7282012Assets 2013: $733,561Liabilities 2013: $134,253Net Assets 2013: $599,3082013Assets 2014: $682,232Liabilities 2014: $101,322Net Assets 2014: $580,9102014Assets 2015: $667,633Liabilities 2015: $91,845Net Assets 2015: $575,7882015Assets 2016: $503,652Liabilities 2016: $66,016Net Assets 2016: $437,6362016Assets 2017: $708,376Liabilities 2017: $52,207Net Assets 2017: $656,1692017Assets 2018: $838,519Liabilities 2018: $5,717Net Assets 2018: $832,8022018Assets 2019: $860,109Liabilities 2019: $743Net Assets 2019: $859,3662019Assets 2020: $722,259Liabilities 2020: $291,592Net Assets 2020: $430,6672020Assets 2021: $1,152,104Liabilities 2021: $312,749Net Assets 2021: $839,3552021Assets 2022: $1,049,425Liabilities 2022: $313,825Net Assets 2022: $735,6002022Assets 2023: $982,612Liabilities 2023: $327,364Net Assets 2023: $655,2482023Assets 2024: $600,551Liabilities 2024: $0Net Assets 2024: $600,5512024

Highlighted filing

2024

Assets$600,551
Liabilities$0
Net Assets$600,551
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $923,983Expenses 2011: $789,244Net Income 2011: $134,7392011Revenue 2012: $972,313Expenses 2012: $916,321Net Income 2012: $55,9922012Revenue 2013: $938,443Expenses 2013: $906,863Net Income 2013: $31,5802013Revenue 2014: $915,375Expenses 2014: $934,029Net Income 2014: -$18,6542014Revenue 2015: $982,226Expenses 2015: $987,348Net Income 2015: -$5,1222015Revenue 2016: $889,163Expenses 2016: $1,027,315Net Income 2016: -$138,1522016Revenue 2017: $1,324,360Expenses 2017: $1,105,827Net Income 2017: $218,5332017Revenue 2018: $1,387,836Expenses 2018: $1,214,601Net Income 2018: $173,2352018Revenue 2019: $2,109,802Expenses 2019: $2,083,267Net Income 2019: $26,5352019Revenue 2020: $1,439,069Expenses 2020: $1,881,902Net Income 2020: -$442,8332020Revenue 2021: $2,522,341Expenses 2021: $2,113,653Net Income 2021: $408,6882021Revenue 2022: $2,322,647Expenses 2022: $2,426,402Net Income 2022: -$103,7552022Revenue 2023: $2,477,892Expenses 2023: $2,585,617Net Income 2023: -$107,7252023Revenue 2024: $3,765,449Expenses 2024: $3,586,624Net Income 2024: $178,8252024

Highlighted filing

2024

Revenue$3,765,449
Expenses$3,586,624
Net Income$178,825
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$600,551
Liabilities
$0
Net assets
$600,551
Revenue
$3,765,449
Expenses
$3,586,624
Net income
$178,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$3.77$3.59$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.98$0.33$0.66$2.48$2.59$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.31$0.74$2.32$2.43$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.31$0.84$2.52$2.11$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.29$0.43$1.44$1.88$0.44
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$2.11$2.08$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$1.39$1.21$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.05$0.66$1.32$1.11$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.07$0.44$0.89$1.03$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.09$0.58$0.98$0.99$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.10$0.58$0.92$0.93$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.13$0.60$0.94$0.91$0.03
2012Summary only. Only limited summary data is available for this year.$0.76$0.19$0.57$0.97$0.92$0.06
2011Summary only. Only limited summary data is available for this year.$0.72$0.21$0.51$0.92$0.79$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$3,768,989
Mission and Program Overview

Mission

Strives to provide high quality structured programming for children of varied developmental levels emphasis on the whole child with strong desire to assist in reaching their full potential

Preschool classrooms for children ages six weeks to five years, the majority of whom demonstrate one or more educational disabilities of varying degree.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$412,891$486,278▲ $73,387
Investments Program Related$445,813--
Land, Buildings, and Equipment, Net$39,719$114,273▲ $74,554
Prepaid Expenses and Deferred Charges$70,303--
Receivables From Officers Etc$7,200--
Accounts Receivable$6,686--
Total Assets$982,612$600,551▼ $382,061
Liabilities
Other Liabilities$295,200$0▼ $295,200
Accounts Payable and Accrued Expenses$32,164--
Total Liabilities$327,364$0▼ $327,364
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$655,248$600,551▼ $54,697
Total Net Assets Fund Balance$655,248$600,551▼ $54,697
Total Liabilities and Net Assets / Fund Balance$982,612$600,551▼ $382,061

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$99,208$174,838$274,046
Buildings$15,065$2,670$17,735
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tina M CannonDirector of OperationsFT$92,306$2,823$95,129
Susan Hougaz-McCormickPresidentFT$84,855$7,415$92,270
Laura McCormick GloverTreasurer/Vice PresidentFT$84,855-$84,855

Board Members and Trustees

NameTitle
Corinna CushingDirector
Elizabeth EchevarriaDirector
Kelly RomagnoliDirector
Sally GroupDirector
Tim BenoitClerk
Elizabeth KalilSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$194,243
Program Service Revenue
$3,557,486
Investment Income
$3,636
Other Revenue
$10,084
All Other Contributions
$28,816
Change in Net Assets
$178,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,765,449
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,540
Total Revenue per Audited Statements
$3,768,989
Total Revenue per Form 990
$3,765,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,986,622
Other Expenses$600,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,137,733$266,668-$2,404,401
Occupancy-$391,652-$391,652
Current Officers, Directors, Trustees, and Key Employees$272,254--$272,254
Payroll Taxes$179,870$19,988-$199,858
Other Employee Benefits$98,073$12,036-$110,109
Insurance-$44,079-$44,079
Fees for Services Other-$34,217-$34,217
Advertising-$22,302-$22,302
Office Expenses$9,205$12,328-$21,533
Information Technology$17,112--$17,112
Fees for Services Accounting-$14,757-$14,757
Depreciation Depletion-$13,940-$13,940
Fees for Services Legal-$6,105-$6,105
Conferences and Meetings-$4,043-$4,043
Other Expenses$28,243$500-$500
Total Functional Expenses$2,742,490$844,134$0$3,586,624

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,590,164
Expenses per Audited Statements$3,586,624
Total Expenses per Form 990$3,586,624
Expenses Not Reported on Form 990$3,540
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,624
Fundraising Direct Expenses$3,540
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
Andrea Hougaz-McCormickRelative of Board Member, Susan Hougaz-McCormickWages and benefits paid for services rendered to the OrganizationNo$117,894
Judith E McCormickRelative of Board Members,Susan Hougaz-McCormick and Laura McCormick GloverWages and benefits paid for services rendered to the OrganizationNo$110,832

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$7,200--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Susan Hougaz-McCormick, President, and Laura McCormick Glover, Vice President, have a family relationship.”

Form 990, Part VI, Section B, line 11B

“Judy McCormick and Tina Cannon independently review the prepared form and compare the 990 to the Organization's bookkeeping records to ensure that the figures agree. In addition they also review and edit as necessary any and all narrative information documented.”

Form 990, Part VI, Section C, line 19

“Organization makes documents available to anyone that asks for them either by mail or having them come to the school to review them.”

Filing and Contact Details

Filer

Filer Name
Children's Odyssey
EIN
01-0475374
Phone
2078788868
Address
19 Libby Street, Portland, ME 04103

Signing Officer

Name
Susan Hougaz-McCormick
Title
President
Phone
2078788868
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Hougaz-McCormick
Formed
1992
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
5
Employees
65
Volunteers
6

Preparer

Firm
Berry Dunn McNeil & Parker LLC
Address
2211 Congress St, Portland, ME 04102
Preparer
Barbara J McGuan CPA
Phone
2077752387
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 10: Land, Buildings, and Equipment

“Section 1.263(a)-3(n) Election: Children's Odyssey 19 Libby Street Portland, ME 04103 EIN: 01-0475374 Children's Odyssey is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).”

Form 990, Part XI, Line 8: Prior Period Adjustment

“Adjustment due to change in modified cash basis accounting in first year of audited financial statements.”

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

“Fundraising Expenses 3,540.”

Part XII, Line 2D - Other Adjustments:

“Fundraising Expenses 3,540.”

Raw XML AppendixShowing 400 of 440 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt032164
IRS990/AccountsReceivableGrp/BOYAmt06686
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Preschool classrooms for children ages six weeks to five years, the majority of whom demonstrate one or more educational disabilities of varying degree.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt022302
IRS990/AdvertisingGrp/TotalAmt022302
IRS990/AllOtherContributionsAmt028816
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Tina Cannon
IRS990/BooksInCareOfDetail/PhoneNum02078788868
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt019 Libby Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Portland
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004103
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0272254
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0272254
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04043
IRS990/ConferencesMeetingsGrp/TotalAmt04043
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0194243
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03636
IRS990/CYOtherExpensesAmt0600002
IRS990/CYOtherRevenueAmt010084
IRS990/CYProgramServiceRevenueAmt03557486
IRS990/CYRevenuesLessExpensesAmt0178825
IRS990/CYSalariesCompEmpBnftPaidAmt02986622
IRS990/CYTotalExpensesAmt03586624
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03765449
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013940
IRS990/DepreciationDepletionGrp/TotalAmt013940
IRS990/Desc0Programs-5, Special Purpose-1, Inclusive Classrooms-5: preschool classrooms for children ages six weeks to five years, the majority of whom demonstrate one or more educational disabilities of varying degree and etiology. We are particularly known for our ability to program for children on the autism spectrum and for those with intense behavioral challenges.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt065
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02742490
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014757
IRS990/FeesForServicesAccountingGrp/TotalAmt014757
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06105
IRS990/FeesForServicesLegalGrp/TotalAmt06105
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt034217
IRS990/FeesForServicesOtherGrp/TotalAmt034217
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt02823
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt17415
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Tina M Cannon
IRS990/Form990PartVIISectionAGrp/PersonNm1Susan Hougaz-McCormick
IRS990/Form990PartVIISectionAGrp/PersonNm2Laura McCormick Glover
IRS990/Form990PartVIISectionAGrp/PersonNm3Elizabeth Kalil
IRS990/Form990PartVIISectionAGrp/PersonNm4Corinna Cushing
IRS990/Form990PartVIISectionAGrp/PersonNm5Elizabeth Echevarria
IRS990/Form990PartVIISectionAGrp/PersonNm6Sally Group
IRS990/Form990PartVIISectionAGrp/PersonNm7Kelly Romagnoli
IRS990/Form990PartVIISectionAGrp/PersonNm8Tim Benoit
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt092306
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt184855
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt284855
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Clerk
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt03540
IRS990/FundraisingGrossIncomeAmt013624
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0165427
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03768989
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt017112
IRS990/InformationTechnologyGrp/TotalAmt017112
IRS990/InsuranceGrp/ManagementAndGeneralAmt044079
IRS990/InsuranceGrp/TotalAmt044079
IRS990/InvestmentIncomeGrp/ExclusionAmt03636
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03636
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0445813
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0177508
IRS990/LandBldgEquipBasisNetGrp/BOYAmt039719
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0114273
IRS990/LandBldgEquipCostOrOtherBssAmt0291781
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0In collaboration with parents, staff, therapists, and community, Children's Odyssey strives to provide high quality, structured programming for children of varied developmental levels. Creatively designed activities reflect our responsiveness to children's individual learning styles, needs, and interests while providing an engaging environment for all. Our emphasis on the whole child is consistent with our strong desire to assist a child in reaching his/her potential. We teach with the understanding that diversity of culture, background, gender, and physical or cognitive ability is a strength to be celebrated and respected.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0655248
IRS990/NetAssetsOrFundBalancesEOYAmt0600551
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt010084
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010084
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0655248
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0600551
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0391652
IRS990/OccupancyGrp/TotalAmt0391652
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012328
IRS990/OfficeExpensesGrp/ProgramServicesAmt09205
IRS990/OfficeExpensesGrp/TotalAmt021533
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012036
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098073
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110109
IRS990/OtherExpensesGrp/Desc0Program Expense
IRS990/OtherExpensesGrp/Desc1Miscellaneous Expense
IRS990/OtherExpensesGrp/Desc2Donation Expense
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01519
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1500
IRS990/OtherExpensesGrp/ProgramServicesAmt028243
IRS990/OtherExpensesGrp/TotalAmt028243
IRS990/OtherExpensesGrp/TotalAmt11519
IRS990/OtherExpensesGrp/TotalAmt2500
IRS990/OtherLiabilitiesGrp/BOYAmt0295200
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0266668
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02137733
IRS990/OtherSalariesAndWagesGrp/TotalAmt02404401
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019988
IRS990/PayrollTaxesGrp/ProgramServicesAmt0179870
IRS990/PayrollTaxesGrp/TotalAmt0199858
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt070303
IRS990/PrincipalOfficerNm0Susan Hougaz-McCormick
IRS990/PriorPeriodAdjustmentsAmt0-233522
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0Special Education Fees
IRS990/ProgramServiceRevenueGrp/Desc1Regular Education Fees
IRS990/ProgramServiceRevenueGrp/Desc2Other Program Fees
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02624531
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1727252
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2204117
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02624531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1727252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2204117
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31586
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0100540
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02992
IRS990/PYOtherExpensesAmt0529963
IRS990/PYOtherRevenueAmt04296
IRS990/PYProgramServiceRevenueAmt02370064
IRS990/PYRevenuesLessExpensesAmt0-107725
IRS990/PYSalariesCompEmpBnftPaidAmt02055654
IRS990/PYTotalExpensesAmt02585617
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02477892
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt07200
IRS990/ReconcilationRevenueExpnssAmt0178825
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03557486
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0412891
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0486278
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt015065
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02670
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt017735
IRS990ScheduleD/EquipmentGrp/BookValueAmt099208
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174838
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0274046
IRS990ScheduleD/ExpensesNotReportedAmt03540
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03586624
IRS990ScheduleD/OtherExpensesIncludedAmt03540
IRS990ScheduleD/OtherRevenueAmt03540
IRS990ScheduleD/RevenueNotReportedAmt03540
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03765449
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising Expenses 3,540.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Expenses 3,540.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114273
IRS990ScheduleD/TotalExpensesPerForm990Amt03586624
IRS990ScheduleD/TotalRevenuePerForm990Amt03765449
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03768989
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03590164
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The following policy is included in the Organization's family handbook that is distributed annually to all families served: Children's Odyssey admits students of any race, color, national or ethnic origin to all rights, privileges, programs and activities generally accorded or made available to its students. Children's Odyssey does not discriminate on the basis of race, color, sexual orientation, national and ethnic origin in administration of its educational policies, admissions policies and all other school administered programs.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Maine Department of Health and Human Services
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Andrea Hougaz-McCormick
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Judith E McCormick
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Relative of Board Member, Susan Hougaz-McCormick
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Relative of Board Members,Susan Hougaz-McCormick and Laura McCormick Glover
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0117894
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1110832
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Wages and benefits paid for services rendered to the Organization
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Wages and benefits paid for services rendered to the Organization
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Susan Hougaz-McCormick, President, and Laura McCormick Glover, Vice President, have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Judy McCormick and Tina Cannon independently review the prepared form and compare the 990 to the Organization's bookkeeping records to ensure that the figures agree. In addition they also review and edit as necessary any and all narrative information documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization makes documents available to anyone that asks for them either by mail or having them come to the school to review them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Section 1.263(a)-3(n) Election: Children's Odyssey 19 Libby Street Portland, ME 04103 EIN: 01-0475374 Children's Odyssey is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Adjustment due to change in modified cash basis accounting in first year of audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part X, Line 10: Land, Buildings, and Equipment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 8: Prior Period Adjustment
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0982612
IRS990/TotalAssetsEOYAmt0600551
IRS990/TotalAssetsGrp/BOYAmt0982612
IRS990/TotalAssetsGrp/EOYAmt0600551
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0194243
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0844134
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02742490
IRS990/TotalFunctionalExpensesGrp/TotalAmt03586624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0327364
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0327364
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0655248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0600551
IRS990/TotalOtherCompensationAmt010238
IRS990/TotalProgramServiceExpensesAmt02742490
IRS990/TotalProgramServiceRevenueAmt03557486
IRS990/TotalReportableCompFromOrgAmt0262016
IRS990/TotalRevenueGrp/ExclusionAmt013720
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03557486
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03765449
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0982612
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0600551
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.