2024-05-10T14:31:32-05:00 2023-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2022-10-01 364510585 Community Concepts Development Corporation COMM 2077954065 240 Bates Street Lewiston ME 04240 Laura Gormley Chief Financial Officer 2077954065 2024-05-09 1 Laura Gormley 999009999 1 Barbara J McGuan CPA P00219457 2077752387 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z James Martin 240 Bates Street Lewiston ME 04240 2144906 0 X N/A X 2001 ME To promote and provide affordable housing for low-income and moderate-income residents in the State of Maine. 6 6 0 6 0 0 259 886721 1111590 1254820 1266 3365 0 0 1113115 2144906 5458 0 0 0 0 0 0 0 0 1394825 1775024 1400283 1775024 -287168 369882 5415433 8317219 5382422 7914326 33011 402893 To promote and provide affordable housing for low-income and moderate-income residents in the State of Maine. 0 0 1770839 1254820 To promote and provide affordable housing for low-income and moderate-income residents in the State of Maine. 1770839 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Sadie Reinhard 2077954065 240 Bates Street Lewiston ME 04240 Craig Saddlemire President 2.00 0.00 X X 0 0 0 Theodore Cornish Vice President 2.00 2.00 X X 0 0 0 Ashley Medina Treasurer 2.00 2.00 X X 0 0 0 Andrew Choate Secretary 2.00 0.00 X X 0 0 0 Chris Kilmurry Director 2.00 2.00 X 0 0 0 Alyssa Dean Littlefield Director 2.00 0.00 X 0 0 0 James Martin CEO - CCI 2.00 38.00 X 0 2035 669 Mary-Rita Reinhard Interim CEO, COO - CCI 0.00 40.00 X 0 142729 21924 Laura Gormley CFO - CCI 2.00 38.00 X 0 125444 26369 0 270208 48962 0 0 1 0 Community Concepts Inc 240 Bates Street Lewiston ME 04240 Management Services 143619 1 886721 886721 Rental Income 531110 1129267 1129267 Other Program Activiti 900099 125553 125553 1254820 3365 3365 2144906 1254820 0 3365 X 221814 221814 22878 22878 30499 30499 195721 195721 20 20 13054 13054 21734 21734 869095 869095 3030 3030 20736 20736 353474 353474 Bad Debt Expense 17824 17824 Indirect Costs 4185 4185 Miscellaneous Expenses 960 960 1775024 1770839 4185 0 X 157438 1447130 421099 497038 55193 33293 54329 224055 12987573 6871870 4727374 6115703 5415433 8317219 314661 615749 0 150000 4201111 5399564 866650 1749013 5382422 7914326 X 33011 402893 33011 402893 5415433 8317219 369882 0 X 0 1 X 1 1 1 X X X 1 Community Concepts Inc 010424969 7 1 1770839 0 1 1770839 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 868926 868926 11578425 6346839 5231586 540222 525031 15191 6115703 Due to Affiliate 1664853 Security Deposits 84160 1749013 X Part X, Line 2: The Organization follows the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Income Taxes - Overall, including those related to uncertain tax positions. This guidance clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entity's financial statements. It also prescribes a recognition threshold of more-likely-than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. There was no effect on the Organization's consolidated financial statements related to following these provisions, and no interest or penalties related to uncertain tax positions were accrued. The Organization is currently open to audit under the statute of limitations by the Internal Revenue Service and state taxing authorities for years ended September 30, 2020 through 2023. 0 0 0 0 0 0 0 0 0 Mary-Rita Reinhard Interim CEO, COO - CCI 0 142729 0 0 0 0 0 8707 0 13217 0 164653 0 0 Laura Gormley CFO - CCI 0 125444 0 0 0 0 0 7744 0 18625 0 151813 0 0 Form 990, Schedule J, Part I, Line 3: Compensation for the Organization's CEO & CFO is paid through a related organization, Community Concepts, Inc., and is based on a written employment contract, compensation survey data and is approved by that organization's Board of Directors. Form 990, Part VI, Section A, line 6 Community Concepts, Inc. (CCI) shall be the sole Member of the Organization. Form 990, Part VI, Section A, line 7a The Member (CCI) shall have the right to elect the Directors and Officers of the Organization. The Member at its annual meeting shall elect a President and Vice-President, a Secretary, a Treasurer, and such other officers or agents of the Organization as the Member may deem necessary or advisable. Form 990, Part VI, Section B, line 11b 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. Form 990, Part VI, Section B, line 12c 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 Development Corporation 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. Form 990, Part VI, Section B, line 15 The compensation of the CEO is determined based on comparable salary studies for the non-profit industry. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part IX, line 11g Contracted Services: Program service expenses 195,721. Management and general expenses 0. Fundraising expenses 0. Total expenses 195,721. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Community Concepts Development Corporation 240 Bates Street Lewiston, ME, 04240 EIN: 36-4510585 Section 1.263(a)-3(n) Election: Community Concepts Development Corporation is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Maple Street Housing Associates 240 Bates Street Lewiston ME 04240 371446234 Low Income Housing Development ME 184608 1014046 Community Concepts Development Corporation Supportive Housing Associates 240 Bates Street Lewiston ME 04240 010504950 Low Income Housing Development ME 127661 602399 Community Concepts Development Corporation Oxford Family Housing 240 Bates Street Lewiston ME 04240 Low Income Housing Development ME 1132474 3555684 Community Concepts Development Corporation Bates Street Senior Housing 240 Bates Street Lewiston ME 04240 203851906 Low Income Housing Development ME 655952 2104977 Community Concepts Development Corporation Community Concepts Inc 240 Bates Street Lewiston ME 04240 010424969 Community-action agency serving lower income families ME 501(c)(3) Line 7 N/A 0 Lewiston Auburn Community Housing Inc 240 Bates Street Lewiston ME 04240 202341500 Low-Income Housing Development and Financing ME 501(c)(3) Line 7 N/A 0 Community Concepts Finance Corporation 240 Bates Street Lewiston ME 04240 010540981 Low Income Housing Financing ME 501(c)(3) Line 7 Community Concepts Inc 0 Blake & Pine LP 240 Bates Street Lewiston ME 04240 320578654 Low Income Housing Development ME N/A 0 0 Court Street Senior Housing Association 247 Commercial Street Rockport ME 048565964 010467910 Low Income Housing Development ME N/A 0 0 Community Concepts Housing Corporation 240 Bates Street Lewiston ME 04240 262063441 Low income housing development ME N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0