2023-10-10T16:19:56-04:00 2022-12-31 010462899 AL AUCELLA DBA THE BOTTOM LINE 69 FIELD RD FALMOUTH ME 041051101 990 2022-01-01 223317572 MAINE CENTER FOR ECONOMIC POLICY MAIN 2076227381 PO BOX 437 AUGUSTA ME 043320437 BEN CHIN SECRETARY 2076227381 2023-09-28 true BEN CHIN 999009999 false AL AUCELLA P00076293 2077813853 2023-10-10 X 2022 2023-04-26 12:10:37Z GARRETT MARTIN C/O MECEP BOX 437 AUGUSTA ME 04332 1146022 false X HTTPS://WWW.MECEP.ORG/ X 1994 ME THE MAINE CENTER FOR ECONOMIC POLICY ADVANCES EQUITY AND PROSPERITY FOR ALL MAINE PEOPLE THROUGH ISSUE-BASED ANALYSIS, EDUCATION, AND ADVOCACY. 11 11 13 0 1639690 1142673 0 1629 1920 0 1641319 1144593 49000 77500 0 922470 1118284 0 183330 192212 190811 1163682 1386595 477637 -242002 1534214 1302237 36582 46607 1497632 1255630 THE MAINE CENTER FOR ECONOMIC POLICY PROVIDES CITIZENS, POLICYMAKERS, ADVOCATES, AND MEDIA WITH CREDIBLE AND RIGOROUS ECONOMIC ANALYSIS THAT ADVANCES ECONOMIC JUSTICE AND PROSPERITY FOR ALL MAINE PEOPLE. false false 1069098 77500 RESEARCH & EDUCATION - MECEP CONDUCTS RESEARCH, ANALYSIS, EDUCATION AND OUTREACH, AND ADVOCACY TO ADVANCE POLICY SOLUTIONS THAT ADVANCE THE ECONOMIC WELL-BEING OF LOW-INCOME MAINE WORKERS AND THEIR FAMILIES. IN 2022, MECEP HELPED EDUCATE POLICYMAKERS, RESIDENTS AND MEDIA BY PRODUCING: 69 RESEARCH REPORTS, BLOG POSTS, AND FACT SHEETS; ISSUED 23 PRESS RELEASES AND OP-EDS; HAD OUR ANALYSES CITED IN 170 NEWS STORIES; MAINTAINED DAILY FACEBOOK AND TWITTER CONTENT; RAN 3 DIGITAL EDUCATION CAMPAIGNS; PUBLISHED A MONTHLY NEWSLETTER; AND PRESENTED AT 6 PUBLIC EVENTS. 1069098 true true false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 5 0 13 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true true false X X MAINE CENTER FOR ECONOMIC POLICY 2076227381 ONE WESTON COURT AUGUSTA ME 04330 X GARRETT MARTIN EXECUTIVE DI 34.08 X 112744 0 30701 LEE WEBB CHAIR 2.00 X X 0 0 0 BARBARA BURT VICE-CHAIR 2.00 X X 0 0 0 PAMELA COX TREASURER 2.00 X X 0 0 0 BEN CHIN SECRETARY 2.00 X X 0 0 0 SANDRA BUTLER MEMBER 1.00 X 0 0 0 MAULIAN DANA MEMBER 1.00 X 0 0 0 MARCUS HUTCHINS MEMBER 1.00 X 0 0 0 JESSICA MAURER MEMBER 1.00 X 0 0 0 STACY MITCHELL MEMBER 1.00 X 0 0 0 MATT SCHLOBOHM MEMBER 1.00 X 0 0 0 LUCY VAN HOOK MEMBER 1.00 X 0 0 0 MICHAEL KEBEDE MEMBER (LEFT 1.00 X 0 0 0 112744 30701 1 false false false 4366 1138307 1429 1142673 2049 2049 1300 1429 -129 -129 -129 1144593 1920 77500 77500 127215 31804 31804 63607 730989 598753 56286 75950 36968 30282 2846 3840 153264 125539 11801 15924 69848 52575 6789 10484 6000 6000 15885 15885 12272 12272 38606 38606 23801 17915 2313 3573 4358 3281 423 654 27244 20507 2648 4089 25543 19227 2482 3834 8601 8601 5731 4314 557 860 2344 1764 228 352 DUES 11347 11347 PUBLICATIONS 7994 7994 STAFF CARE 1085 817 105 163 1386595 1069098 134167 183330 X 5 5 1508340 1281057 38841 24153 17976 14688 7893 6487 1534214 1302237 36582 46607 36582 46607 X 1139640 904797 357992 350833 1497632 1255630 1534214 1302237 -242002 X false true X true false X 981402 1405893 1249245 1639690 1142673 6418903 981402 1405893 1249245 1639690 1142673 6418903 855328 5563575 3162 4448 3161 1686 2049 14506 6433409 14354 0.86480 0.82400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35940 10859 46799 1339796 1386595 213660 53415 196940 178234 191368 213660 780202 1170303 57105 73644 16251 46799 193799 49235 44559 47842 53415 195051 292577 20787 39419 14999 35940 111145 SCHEDULE C, PART IV SCHEDULE II-A: MECEP CONDUCTED DIRECT AND INDIRECT LOBBYING TO ADVOCATE FOR POLICIES THAT REDUCE POVERTY, REVERSE PERSISTENT INEQUITIES, AND BOOST ECONOMIC SECURITY FOR MAINE FAMILIES. THIS INCLUDES PROGRESSIVE TAX POLICIES, RACIAL EQUITY, CHILD AND FAMILY SUPPORTS, AND IMPROVED WORKER WAGES AND PROTECTIONS. 6400 3798 2602 32441 20355 12086 14688 X 1144593 1144593 1144593 1386595 1386595 1386595 SCHEDULE D, PAGE 3, PART X THE CENTER ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. IT IS THE OPINION OF MANAGEMENT THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. true MAINE AFL-CIO 21 GABRIEL DRIVE AUGUSTA ME 04330 010113840 501C5 24500 POLICY ADVOCACY MAINE EQUAL JUSTICE PARTNERS 126 SEWALL STREET AUGUSTA ME 04330 043346273 501C3 24500 POLICY ADVOCACY NEW MAINERS ALLIANCE 11 LISBON STREET 4 LEWISTON ME 04240 813550799 501C4 15000 TAX POLICY/ADVOCACY PROSPERITYME 175 LANCASTER ST 216A PORTLAND ME 04101 800362127 501C3 7500 WORKER ADVOCACY 2 2 SCHEDULE I, PAGE 1, PART I, LINE 2 MECEP ENTERS INTO AGREEMENTS WITH GRANT PARTNERS THAT INCLUDE REQUIRED TASKS AND DELIVERABLES. MECEP COMMUNICATES REGULARLY WITH THE PARTNER OVER THE TERM OF THE GRANT ON PROGRESS OR OBSTACLES AND WE WORK TOGETHER TO ENSURE THE PROJECT IS COMPLETED IN ACCORDANCE WITH GRANT REQUIREMENTS. THE PARTNER ALSO PROVIDES MECEP WITH A WRITTEN OR VERBAL REPORT OF ACCOMPLISHMENTS UPON COMPLETING THE AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 (IN DRAFT PDF VERSION) IS SENT TO THE FULL BOARD TO SOLICIT COMMENTS. THE FINANCE COMMITTEE RECOMMENDS APPROVAL OR ADJUSTMENTS TO THE 990. THE EXECUTIVE COMMITTEE IS CHARGED WITH FINAL REVIEW AND APPROVAL OF THE FORM 990 AFTER RECEIVING BOARD COMMENTS AND THE FINANCE COMMITTEE'S RECOMMENDATION. A FINAL APPROVED COPY IS PROVIDED TO ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C STAFF WILL DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AT BIMONTHLY STAFF MEETINGS OR BY EMAIL TO THE EXECUTIVE DIRECTOR. THE BOARD BYLAWS REQUIRE BOARD MEMBERS TO INFORM THE BOARD OF ANY CONFLICT WHICH ANY BOARD MEMBER MAY HAVE, AND THIS DISCUSSION TAKES PLACE AT THE QUARTERLY BOARD MEETINGS. NO FORMAL QUESTIONNAIRE IS PROVIDED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEW THE EXECUTIVE DIRECTOR POSITION BY EVALUATING PERFORMANCE AND COMPENSATION. IN REVIEWING COMPENSATON, MECEP RELIES ON COMPARABILITY DATA FOR THIS POSITION, AS WELL AS LOOKING AT PAST HISTORY AND BUDGET FLEXIBLITY. FORM 990, PAGE 6, PART VI, LINE 15B THERE ARE NO PAID OTHER OFFICERS OR KEY EMPLOYEES. WHEN REVIEWING OTHER STAFF COMPENSATION, MECEP ALSO RELIES ON BOTH COMPARABILITY DATA FOR VARIOUS POSITIONS, AS WELL AS LOOKING AT PAST HISTORY AND BUDGET FLEXIBILITY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION IS READY TO OFFER COPIES OF THE GOVERNING DOCUMENTS (BYLAWS), ITS CONFLICT OF INTEREST POLICY, AND ANY FINANCIAL STATEMENT REQUESTED AT NO CHARGE, UPON REQUEST. THESE COULD BE PROVIDED VIA EMAIL OR HARD COPY (A REASONABLE COPY CHARGE MAY APPLY FOR LARGE HARD COPY REQUESTS). ALSO, THE FORM 990S ARE ONLINE AT WWW.GUIDESTAR.ORG. FORM 990, PART VII MECEP SERVES AS A COMMON PAYMASTER FOR AN UNRELATED ORGANIZATION, MECEP ACTION (A 501C4 ORGANIZATION)--UNRELATED PER IRS DEFINITIONS, AS MAJORITY BOARD CONTROL DOES NOT EXIST. IN 2022, THE ED WORKED APPROX 85% TIME FOR MAINE CENTER FOR ECONOMIC POLITY AND 15% TIME FOR MECEP ACTION. ON FORM 990,COMPENSATION BOARD/OFFICER LISTING (PAGE 7) THE TOTAL SHOWN IS THE COMBINED AMOUNT REPORTABLE ON THE ORGANIZATION'S W2. ON PAGE 10, LINE 5, THE ED SALARY AND BENEFIT TOTAL SHOWN IS SOLELY MECEP'S C3 PORTION. NOTE THAT MECEP ACTION REIMBURSES 100% OF ITS PORTION OF SALARIES, TAXES, AND FRINGE BENEFITS TO MECEP ON AN ONGOING BASIS. FORM 990, PART X LINES 15 & 17: MECEP USES A MODIFIED CASH BASIS OF ACCOUNTING--CASH BASIS WITH CERTAIN EXCEPTIONS, INCLUDING AN ANNUAL DEPRECIATION ENTRY. ITS OTHER ASSET FIGURE SHOWS A RECEIVABLE FROM ITS AFFILIATED 501 C-4 ORGANIZATION, MECEP ACTION (FOR SHARED EXPENSES). THE PAYABLE & ACCRUAL FIGURE REPRESENTS EMPLOYEE PENSION ACCRUALS.