2024-02-15T13:59:25-06:00 2023-06-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2022-07-01 237323306 Androscoggin Head Start and Child Care ANDR 2077954040 269 Bates Street Lewiston ME 04240 Betsy Norcross-Plourde Executive Director 2077954040 2024-01-18 1 Betsy Norcross-Plourde 999009999 0 Connor Smart P02285543 2078792100 2024-01-18 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Promise Early Education Center Betsy Norcross-Plourde 269 Bates Street Lewiston ME 04240 6187876 0 X www.promiseearlyeducation.org X 1974 ME To educate, engage, and empower families, one child at a time. 15 15 106 191 0 0 4559014 5645680 555949 534236 1153 7960 7493 0 5123609 6187876 0 0 0 0 4011971 4626691 0 0 0 888011 1297729 4899982 5924420 223627 263456 4761223 6770189 495532 806456 4265691 5963733 X Promise Early Education Center's (formerly Androscoggin Head Start and Child Care) mission is to educate, engage and empower families, one child at a time. 0 0 3983988 0 170190 Full-year, Part-Day Head Start, Pre-K, and Early Head Start Programs: Promise Early Education Center is the foremost early learning program in Central Maine that is dedicated to educating the whole child and preparing that child for success in school and opportunities beyond. As the Head Start Program for Androscoggin County, Promise Early Education Center provides a safe, engaging and empowering place for children to learn and grow; offers a results-driven educational curriculum taught by degreed, licensed teachers; and supports the engagement of parents and caregivers in their child's learning through partnership, communication, and a commitment to parents and caregivers as primary educators. Promise offers it all affordably, so all families can put their children first. 453413 0 363222 Child Care Program: Promise Early Education Center strives to provide all children with a safe, nurturing, engaging, enjoyable, and secure learning environment. Each child is treated as an individual in an inclusive community that values, respects, and responds to diversity. Promise focuses around early childhood education and the important role it plays in a child's overall development ranging from social and emotional, physical, cognitive, and language and literacy development. We believe that each child is special and unique. Our goal is to meet each child's needs at his/her own level and to offer support to the families who care for them. 423297 0 0 Food and Nutrition Programs: the Organizations offers food and dietary relief services through its Child and Adult Care Food Program ("CACFP"). The CACFP provides cash reimbursement to child and adult day care providers for serving meals and snacks meeting USDA standards to participants enrolled in care. Promise's food program recognizes and supports the important role childcare homes play in developing the healthy eating habits, growth, development, and overall wellness of young children. The Organization also assist in nutritional and affordable meal planning services. 495733 0 824 The Organization provides many other child and family care services to its community. Examples include sponsoring and providing family educators, who meet weekly with client-families at the family's home. Educators guide and engage parents, lead activities, and act as resources for questions, concerns, and support. The goal is to help parents build a healthy parent-child relationship. Visits include education and child development opportunities, social services referrals, and guidance and referrals for health, mental health, and nutrition concerns. We also offer group gatherings twice a month where families can meet other parents of young children, helping build a community of support. Promise also provides prenatal support and assistance to expectant mothers to support healthy pregnancies and childbirth, starting the path toward a future of possibility for babies right from the start. A family educator conveniently visits families in their home and helps them through prenatal coaching, nutritional counseling (including WIC benefits), and helps to coordinate attendance at local childbirth education and newborn parenting classes. We also provide information on establishing a medical and dental home, health insurance, and any other community resource that provides support to expectant families. 495733 0 824 5356431 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 1 106 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 X Robert Schenberger 2077954040 269 Bates Street Lewiston ME 04240 Debbie Baker Director 1.00 X 0 0 0 Philip Crowell Director 1.00 X 0 0 0 David Das Director 1.00 X 0 0 0 Helen DeBlois Director 1.00 X 0 0 0 Stephen Demings Director 1.00 X 0 0 0 Araksan Egueh Director 1.00 X 0 0 0 Christina Irvine Director (end Dec 22) 1.00 X 0 0 0 Monica Miller Director 1.00 X 0 0 0 Azinaide Pedro Director 1.00 X 0 0 0 Emery Thoren Director 1.00 X 0 0 0 Katie White Director (start Dec 22) 1.00 X 0 0 0 Jim Woolverton Director 1.00 X 0 0 0 Linda Leiva Chair (end Oct 22) 2.00 X X 0 0 0 Mike Carey Chair (start Oct 22) 2.00 X X 0 0 0 Fowsia Musse Vice Chair 1.00 X X 0 0 0 Carolyn Kasabian Treasurer 1.00 X X 0 0 0 Jennifer Bilodeau Director (Oct 22);Secretary (Apr 23) 1.00 X X 0 0 0 Betsy Norcross-Plourde Executive Director 40.00 X 111809 0 10059 Robert J Schenberger Jr Finance Director 40.00 X 87582 0 9683 199391 0 19742 1 0 0 0 0 45000 5437164 163516 18314 5645680 Child Care Services 624110 534236 534236 534236 7960 7960 6187876 534236 0 7960 219133 199289 19844 3609743 3279695 330048 80192 75810 4382 381997 349869 32128 335626 307398 28228 26000 26000 122887 63542 59345 5060 5015 45 73495 47896 25599 203671 195754 7917 18921 17663 1258 50694 47768 2926 102295 102295 28782 28782 School/health supplies 412506 411019 1487 Food/dietary needs 212481 212481 Child Development 40937 40937 5924420 5356431 567989 0 237844 250 676523 986193 241867 4582111 12574 45421 18632 15818 10392 9401 1586070 796210 632625 789860 341135 2930766 0 4761223 6770189 200976 257383 294556 205809 0 343264 495532 806456 X 1305231 1663637 2960460 4300096 4265691 5963733 4761223 6770189 263456 1343168 91418 0 X X 0 1 X 1 1 1 X 3919638 4382274 4262759 4559014 5645680 22769365 3919638 4382274 4262759 4559014 5645680 22769365 22769365 3305 3674 5679 1153 7960 21771 22791136 2475691 0.99900 0.99930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 2098 0 0 0 2098 0 Part II-B, Line 1: The Organization is a member of various professional groups and industry associations. The Organization maintains these memberships to gain access to professional networks and resources that allow the Organization to better fulfill its charitable exempt mission to educate, engage and empower families, with a special focus on early childhood development. To maintain these memberships, the Organization is required to remit dues and fees to the various associations. It is possible that the associations use a portion of these dues for political and lobbying expenditures in furtherance and on behalf of their members' exempt missions. Accordingly, for transparency purposes, the Organization is disclosing on this Form 990, Schedule C, the total dues paid to such associations in this tax year, as well as the portion that may have been used for non-programmatic purposes, and which may have included political advocacy or lobbying costs. Annual Head Start Directors Association: Total dues paid - $1,496 Non-programmatic portion of dues paid - $898 Maine Head Start Directors Association: Total dues paid - $2,000 Non-programmatic portion of dues paid - $1,200 1066646 457635 609011 519424 338575 180849 789860 Right-of-use and lease liabilities (net) 343264 343264 X 7939835 1751959 1751959 6187876 0 6187876 6333211 408791 408791 5924420 0 5924420 Part X, Line 2: The Organization is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items, including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. The Organization has evaluated the position taken on its filed tax returns. The Organization has not taken, nor does it expect to take, any uncertain tax positions in any income tax return. Form 990, Schedule D, Parts XI and XII, Donated Facilities: The Organization records various types of in-kind support including classroom and childcare space (facilities), supplies and specialized professional services. Contributions of facilities or the use thereof is recognized when promised or received, whichever is earlier. Contributed specialized professional services are recognized if the services received require specialized skills by individuals possessing those skills, and would typically need to be purchased if not provided by donation. The amounts reflected in the Organization's audited financial statements as in-kind contributions are offset by like amounts included in expenses or, in the case of long-term assets, over the period benefited. Additionally, the Organization receives a significant amount of contributed time, which does not meet the recognition criteria described above. Accordingly, the value of this contributed time has not been determined and is not reflected in the Organization's audited financial statements. For its year ending June 30, 2023, the Organization recorded total non-financial contributions of $1,770,273 within its audited financial statements. Of this amount, $18,314 was for gifts of tangible supplies, and $1,751,959 was for donated facilities and services. Additionally, the Organization recorded expenditures of $427,105 due to the use of non-financial contributions within its audited financial statements, of which $408,791 was for donated facilities and services. These figures have been reported on this Form 990, Schedule D, Parts XI and XII as book-to-tax reconciling items. Lastly, the net difference between the revenue and expense adjusting items detailed above ($1,343,168) has been reported on this Form 990, Part XI, Line 6, Donated Services and Facilities, as an Other Net Asset Adjusting Item. Form 990, Part VI, Section A, line 8b The Organization does not have committees that have the authority to act on behalf of the Board of Directors. Form 990, Part VI, Section B, line 11b The Organization engages an independent public accounting firm to audit its financial statements and to assist in the preparation and filing of the annual Form 990. The Form 990 is prepared by these engaged accountants in coordination with the Organization's key finance personnel and is subject to review and comment by the Organization's Executive Director and Finance Director prior to filing. While the Organization's audited financial statements are presented to the Finance Committee prior to their issuance, the complete Form 990 may not be made available to the entire governing body prior to its filing with the IRS. Accordingly, this Form 990, Part VI, Line 11a has been answered "no". Form 990, Part VI, Section B, line 12c Prior to accepting a position on the Board of Directors and annually thereafter, each Director shall submit in writing to the Chairperson of the Board of Directors a list of all businesses and other organizations of which the proposed Director is an officer, director, trustee, member, shareholder, employee or agent with which the Corporation has, or might be expected to have, a relationship or a transaction in which the Director might have a conflicting interest. Each written statement will be resubmitted at least annually or at such time as the information in a previously submitted disclosure changes. At such time as any matter comes before the Board of Directors which involves or may involve a conflict of interest, the affected Director shall make known the potential conflict, whether disclosed by written statement or not. Such Director shall answer any questions that might be asked and shall disclose all material facts. At the request of the Chairperson, the Director shall withdraw from the meeting for so long as the matter shall continue under discussion. A Director who has a direct or indirect financial interest in a matter coming before the Board of Directors or committee of the Board of Directors shall not vote on such matters. Further, the Board of Directors may authorize, approve, or ratify a transaction in which one or more Directors has a financial interest only if the interest is disclosed or known to the Board or committee of the Board, and only if the transaction is fair and equitable to the corporation as of the date that the transaction is authorized, approved, or ratified. Form 990, Part VI, Section B, line 15 The Organization, through its Executive Committee, utilizes wage comparability studies to determine salaries and wage rates for officers, directors, and staff. The Executive Committee is composed of the current officers of the Board of Directors and the immediate past chairperson (the Chairperson shall chair the Executive Committee). The Executive Committee will collaborate with Executive Director to establish goals and performance metrics and shall report to the full Board the Committee's findings regarding the completion and achievement of such goals. The Executive Committee will then coordinate with the Finance Committee and, using comparability studies and other market data, determine a compensation package that is reasonable and commensurate with the services performed. Form 990, Part VI, Section C, line 19 The Organization responds to all requests for documentation in a timely manner and provides paper or electronic documents to the person or organization making the request. Form 990, Part XII, Line 2c: For its year ending June 30, 2023, the Organization engaged Baker Newman & Noyes, LLC, an independent certified public accounting firm, to audit its financial statements and to assist in the preparation and filing of its annual Form 990. Baker Newman & Noyes was not engaged by the Organization prior to this filing period. Accordingly, the engagement with Baker Newman & Noyes represents a change in audit procedures and processes. However, the audit was subject to the same oversight and review procedures by the Organization as was done with the predecessor firm.