2026-08-28T10:15:25-04:00 2025-09-30 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2024-10-01 010315732 MIDCOAST MAINE COMMUNITY ACTION MIDC 2074427963 34 WING FARM PARKWAY BATH ME 04530 CLAIRE BERKOWITZ EXECUTIVE DIRECTOR 2074427963 2026-08-26 true true BRETT R JENSEN CPA P01888543 2078731603 2026-08-26 2024 CLAIRE BERKOWITZ 34 WING FARM PARKWAY BATH ME 04530 6802780 false X WWW.MIDCOASTMAINECOMMUNITYACTION.ORG X 1972 ME TO EMPOWER INDIVIDUALS AND FAMILIES TO GAIN KNOWLEDGE AND SKILLS TO ACHIEVE SELF-SUFFICIENCY. 18 18 126 200 0 8986039 6652566 17500 0 150237 5699 -23071 85060 9130705 6743325 1307619 226380 0 4950127 4709216 0 0 1955866 2059286 8213612 6994882 917093 -251557 6056063 5903504 3434973 3422964 2621090 2480540 X TO EMPOWER INDIVIDUALS AND FAMALIES TO GAIN KNOWLEDGE AND SKILLS TO ACHIEVE SELF-SUFFICIENCY. false false 1359784 99592 COMMUNITY SERVICES - THE COMMUNITY SERVICES DEPARTMENT PROVIDES THE FOLLOWING COMPLEMENT OF PROGRAMS AND SERVICES: THE HOME ENERGY ASSISTANCE PROGRAM (HEAP) IS A PROGRAM THAT PROVIDES A FIXED AMOUNT OF FUNDING TO MAINE EACH YEAR FROM THE FEDERAL GOVERNMENT. MMCA ADMINISTERS THE HEAP PROGRAM IN SAGADAHOC AND LINCOLN COUNTIES, OFFERING SUPPORT TO QUALIFIED HOMEOWNERS AND RENTERS. ASSISTANCE MAY INCLUDE HELP PAYING FOR HEATING FUEL, AS WELL AS EMERGENCY FUEL DELIVERIES TO ENSURE HOUSEHOLDS STAY WARM AND SAFE THROUGHOUT THE WINTER. IN FY 2025, MMCA SERVED 1,278 CLIENTS IN HEAP. THE ECONOMIC STABILITY PROGRAM CONNECTS INDIVIDUALS AND FAMILIES WITH A WIDE RANGE OF COMMUNITY RESOURCES. THIS INCLUDES ACCESS TO AGENCY-MANAGED FUNDS THAT CAN HELP COVER ESSENTIAL NEEDS SUCH AS FUEL AND UTILITY PAYMENTS, SECURITY DEPOSITS, RENT, TRANSPORTATION ASSISTANCE, AND OTHER SUPPORTS-DEPENDING ON THE TOWN OF RESIDENCE. IN FY 2025, MMCA SERVED 399 CLIENTS IN ECONOMIC STABILITY. THE WOMEN, INFANTS & CHILDREN (WIC) NUTRITION PROGRAM PROVIDES SUPPLEMENTAL FOOD VOUCHERS, NUTRITION EDUCATION, AND BREASTFEEDING SUPPORT TO PREGNANT AND POSTPARTUM WOMEN, AS WELL AS INFANTS AND CHILDREN UP TO FIVE YEARS OLD. THE PROGRAM IS DESIGNED TO PROMOTE HEALTHY GROWTH AND DEVELOPMENT DURING THE CRITICAL EARLY YEARS OF LIFE. IN FY 2025, MMCA SERVED 2,611 CLIENTS IN WIC. JUDITH WILLIAMS SCHOLARSHIP PROGRAM EMPOWERS SINGLE PARENTS TO PURSUE THEIR EDUCATIONAL AND ECONOMIC ASPIRATIONS. THE ELIGIBILITY CRITERIA FOR APPLICATION REQUIRES A PERSON TO BE SINGLE (UNMARRIED) PARENTS WHO HAVE CUSTODY OF MINOR CHILD/CHILDREN; AND WHO HAVE A HIGH SCHOOL DIPLOMA/GED AND HAVE BEEN OUT OF SECONDARY EDUCATION AT LEAST FIVE YEARS. THE ACCEPTABLE USES FOR FUNDING INCLUDE TUITION COSTS AT AN ACCREDITED COLLEGE; TUITION COSTS AT AN ESTABLISHED TRADE SCHOOL; AND/OR PAYMENTS TO A LICENSED CHILDCARE PROVIDER WHILE ENROLLED IN AN ACADEMIC PROGRAM OR TRADE SCHOOL. IN FY2025, MMCA PROVIDED SCHOLARSHIP SUPPORT TO 4 INDIVIDUALS. 4413456 126788 CHILD AND FAMILY SERVICES - THE CHILD AND FAMILY SERVICES DEPARTMENT PROVIDES THE FOLLOWING PROGRAMS AND SERVICES: MMCA'S HEAD START AND EARLY HEAD START PROGRAMS PROVIDE FREE HIGH-QUALITY, EARLY CHILDHOOD EDUCATION FOR INCOME-QUALIFIED FAMILIES. EARLY HEAD START SERVES CHILDREN 6 WEEKS TO 3 YEARS OLD. HEAD START SERVES PRESCHOOLERS 3 TO 5 YEARS OLD. THESE FREE PROGRAMS GIVE PARENTS/ CAREGIVERS THE TIME THEY NEED TO WORK OR GO TO SCHOOL WHILE THEIR CHILD HAS A CHANCE TO LEARN, SOCIALIZE, GET NUTRITIOUS MEALS AND SNACKS, AND PLAY IN A LICENSED CENTER WITH CARING, QUALIFIED TEACHERS. EACH CENTER HELPS FAMILIES FIND ASSISTANCE IN CHALLENGING TIMES WITH DEDICATED FAMILY ADVOCATES. HOME VISITING IS ALSO PROVIDED TO FAMILIES NOT ENROLLED IN CENTER BASED CARE. IN FY2025, MMCA SERVED 187 CHILDREN AND THEIR FAMILIES IN HEAD START/EARLY HEAD START. THE WHOLE FAMILIES PROGRAM INCLUDES A FOCUS ON THE ENTIRE FAMILY WITH A FLEXIBLE DEFINITION OF "FAMILY." THE MODEL IS STRENGTH-BASED AND FAMILY- FOCUSED AND ENCOURAGES TEAMWORK BETWEEN FAMILY, AGENCY, AND COMMUNITY RESOURCES. IT INCLUDES AN ASSESSMENT FOR MEASURING LEVELS OF RISK AND PROMOTES PROBLEM-SOLVING SKILLS THAT IDENTIFY AND ELIMINATE BARRIERS TO SELF-SUFFICIENCY. THE WHOLE FAMILIES MODEL INCLUDES A COMPREHENSIVE RANGE OF ACTIVITIES TO ASSIST PARTICIPATING FAMILIES TO ACHIEVE SELF-SUFFICIENCY GOALS THROUGH COORDINATED ACCESS TO COMMUNITY SERVICES AND ON-GOING COACHING SUPPORT. IN FY2025, MMCA SERVED 49 CLIENTS IN WHOLE FAMILIES. THE CHILD AND ADULT CARE FEEDING PROGRAM (CACFP) IS A FEDERALLY FUNDED PROGRAM THAT IS ADMINISTERED BY THE STATES TO ENSURE THAT ELIGIBLE CHILDREN HAVE ACCESS TO HEALTHY, NUTRITIOUS FOOD. MMCA USES CACFP FUNDING TO PROVIDE HEALTHY MEALS TO CHILDREN ENROLLED IN OUR HEAD START CENTERS. IN FY2025, MMCA FED 187 CHILDREN WITH CACFP. FAMILIES CAN SERVES AS THE STATE OF MAINE'S DESIGNATED CHILD ABUSE AND NEGLECT PREVENTION COUNCIL FOR THE GREATER BRUNSWICK AREA AND SAGADAHOC COUNTY. THE PROGRAM IS DEDICATED TO STRENGTHENING FAMILIES, PROMOTING HEALTHY CHILD DEVELOPMENT, AND PREVENTING CHILD ABUSE THROUGH EDUCATION, SUPPORT, AND COMMUNITY COLLABORATION. THE PROGRAM PROVIDES MANDATED REPORTER TRAINING TO STAFF AT LOCAL SOCIAL SERVICE ORGANIZATIONS, SCHOOL DISTRICTS, AND OTHER PROGRAMS THAT SERVE CHILDREN. THIS TRAINING EQUIPS PROFESSIONALS WITH THE KNOWLEDGE AND TOOLS NEEDED TO RECOGNIZE AND REPORT SUSPECTED CHILD ABUSE AND NEGLECT IN ACCORDANCE WITH MAINE LAW. IN ADDITION TO PROFESSIONAL TRAINING, FAMILIES CAN OFFERS A VARIETY OF PARENTING CLASSES AND WORKSHOPS DESIGNED FOR THE GENERAL PUBLIC, AS WELL AS FOR INDIVIDUALS REFERRED TO US BY PARTNER AGENCIES. THESE PROGRAMS FOCUS ON STRENGTHENING PARENTING SKILLS, BUILDING HEALTHY FAMILY RELATIONSHIPS, AND PROMOTING CHILD WELL-BEING. IN FY2025, MMCA SERVED 67 PEOPLE THROUGH FAMILIES CAN. 51558 OTHER SERVICES - OTHER SERVICES INCLUDE SMALLER PROGRAMS FUNDED BY MUNICIPAL AND OTHER UNRESTRICTED FUNDING, AS WELL AS OTHER AGENCY CENTRAL SERVICE COSTS. 5824798 true true false false false false false false false true true false false true true false true false 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 true 34 0 false 126 false false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false X X CLAIRE BERKOWITZ 2074427963 34 WING FARM PARKWAY BATH ME 04530 CLAIRE BERKOWITZ EXECUTIVE DI 40.00 X 121258 0 2425 LINDSAY MITCHELL FINANCE DIRE 40.00 X 86921 0 1738 RUSS ANDERSON DIRECTOR 1.00 X 0 0 0 MARTI BOOTH DIRECTOR 1.00 X 0 0 0 ANNE CHILDS DIRECTOR 1.00 X 0 0 0 MONTE HAYNES PAST CHAIR 1.00 X X 0 0 0 DIANE SMITH HOWARD VICE CHAIR 1.00 X X 0 0 0 ABBY JONES DIRECTOR 1.00 X 0 0 0 MATTHEW KILLOUGH DIRECTOR 1.00 X 0 0 0 SARA KING BOARD TREASU 1.00 X X 0 0 0 ABBY LOURIE BOARD SECRET 1.00 X X 0 0 0 JESSICA MARCHESE DIRECTOR 1.00 X 0 0 0 JAMIE MCFAUL DIRECTOR 1.00 X 0 0 0 IVORY MILLS MEMBER AT LA 1.00 X 0 0 0 MICHAEL PREBLE DIRECTOR 1.00 X 0 0 0 SHARI SAGE DIRECTOR 1.00 X 0 0 0 REBEKAH SOUSA DIRECTOR 1.00 X 0 0 0 JOSHUA URICH DIRECTOR 1.00 X 0 0 0 KRISTA VAN VLEET DIRECTOR 1.00 X 0 0 0 AMY WINSTON CHAIR 1.00 X X 0 0 0 208179 4163 1 false false false 33431 6408625 210510 10030 6652566 5699 5699 144515 59455 85060 85060 85060 6743325 85060 5699 226380 226380 212342 212342 3660717 3402019 258698 48641 46468 2173 518513 459736 58777 269003 236723 32280 10268 10268 238967 238967 311993 285161 26832 858 532 326 24955 15468 9487 150491 101158 49333 492620 421250 71370 63857 59252 4605 9850 6107 3743 126463 91562 34901 227421 179623 47798 72303 37093 35210 SUPPLIES 163175 151758 11417 TRAINING 46509 28688 17821 DUES AND SUBSCRIPTIONS 43756 27129 16627 REPAIRS & MAINT 37660 25043 12617 38140 23648 14492 6994882 5824798 1170084 0 162406 388253 248472 230716 304305 421477 584440 211128 89969 49413 6010266 3170831 2943639 2839435 1722832 1763082 6056063 5903504 442147 352236 137198 432461 1947866 1963568 907762 674699 3434973 3422964 X 1077584 811903 1543506 1668637 2621090 2480540 6056063 5903504 X -251557 111007 X false true X true true true X 6286144 10450245 7582575 8986039 6652566 39957569 6286144 10450245 7582575 8986039 6652566 39957569 39957569 378015 -97553 377908 601 5699 664670 40622239 2886925 0.98360 0.98280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 876205 111007 987212 777442 98763 876205 727544 49899 777442 935266 -207722 727544 778805 156461 935266 1.00000 true false 160705 160705 5263214 3053789 2209425 479241 66467 412774 107106 50575 56531 2839435 WILLIAMS PERPETUAL TRUST 987212 ROU LEASE ASSET 672570 CONSTRUCTION IN PROGRESS 103300 1763082 LEASE LIABILITY 674699 674699 6908576 54244 111007 165251 6743325 6743325 7049126 54244 54244 6994882 6994882 SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST IN TRUST 111,007 SCHEDULE D, PAGE 4, PART XIII AT THE TIME OF FILING THIS FORM 990, THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENT AUDIT WAS STILL IN PROCESS AND HAD NOT YET BEEN COMPLETED. THE FORM 990 WAS PREPARED BASED ON THE FINANCIAL INFORMATION AVAILABLE AT THE TIME OF FILING, WITH THE UNDERSTANDING THAT THE AUDIT REMAINED ONGOING. false HEATING ASSISTANCE 1278 91736 SCHOLARSHIPS 4 31205 PROGRAM FOOD 98063 SECURITY DEPOSIT ASSISTAN 3847 OTHER 1529 FORM 990, PAGE 2, PART III, LINE 4A COMMUNITY SERVICES - THE COMMUNITY SERVICES DEPARTMENT PROVIDES THE FOLLOWING COMPLEMENT OF PROGRAMS AND SERVICES: THE HOME ENERGY ASSISTANCE PROGRAM (HEAP) IS A PROGRAM THAT PROVIDES A FIXED AMOUNT OF FUNDING TO MAINE EACH YEAR FROM THE FEDERAL GOVERNMENT. MMCA ADMINISTERS THE HEAP PROGRAM IN SAGADAHOC AND LINCOLN COUNTIES, OFFERING SUPPORT TO QUALIFIED HOMEOWNERS AND RENTERS. ASSISTANCE MAY INCLUDE HELP PAYING FOR HEATING FUEL, AS WELL AS EMERGENCY FUEL DELIVERIES TO ENSURE HOUSEHOLDS STAY WARM AND SAFE THROUGHOUT THE WINTER. IN FY 2025, MMCA SERVED 1,278 CLIENTS IN HEAP. THE ECONOMIC STABILITY PROGRAM CONNECTS INDIVIDUALS AND FAMILIES WITH A WIDE RANGE OF COMMUNITY RESOURCES. THIS INCLUDES ACCESS TO AGENCY-MANAGED FUNDS THAT CAN HELP COVER ESSENTIAL NEEDS SUCH AS FUEL AND UTILITY PAYMENTS, SECURITY DEPOSITS, RENT, TRANSPORTATION ASSISTANCE, AND OTHER SUPPORTS-DEPENDING ON THE TOWN OF RESIDENCE. IN FY 2025, MMCA SERVED 399 CLIENTS IN ECONOMIC STABILITY. THE WOMEN, INFANTS & CHILDREN (WIC) NUTRITION PROGRAM PROVIDES SUPPLEMENTAL FOOD VOUCHERS, NUTRITION EDUCATION, AND BREASTFEEDING SUPPORT TO PREGNANT AND POSTPARTUM WOMEN, AS WELL AS INFANTS AND CHILDREN UP TO FIVE YEARS OLD. THE PROGRAM IS DESIGNED TO PROMOTE HEALTHY GROWTH AND DEVELOPMENT DURING THE CRITICAL EARLY YEARS OF LIFE. IN FY 2025, MMCA SERVED 2,611 CLIENTS IN WIC. JUDITH WILLIAMS SCHOLARSHIP PROGRAM EMPOWERS SINGLE PARENTS TO PURSUE THEIR EDUCATIONAL AND ECONOMIC ASPIRATIONS. THE ELIGIBILITY CRITERIA FOR APPLICATION REQUIRES A PERSON TO BE SINGLE (UNMARRIED) PARENTS WHO HAVE CUSTODY OF MINOR CHILD/CHILDREN; AND WHO HAVE A HIGH SCHOOL DIPLOMA/GED AND HAVE BEEN OUT OF SECONDARY EDUCATION AT LEAST FIVE YEARS. THE ACCEPTABLE USES FOR FUNDING INCLUDE TUITION COSTS AT AN ACCREDITED COLLEGE; TUITION COSTS AT AN ESTABLISHED TRADE SCHOOL; AND/OR PAYMENTS TO A LICENSED CHILDCARE PROVIDER WHILE ENROLLED IN AN ACADEMIC PROGRAM OR TRADE SCHOOL. IN FY2025, MMCA PROVIDED SCHOLARSHIP SUPPORT TO 4 INDIVIDUALS. FORM 990, PAGE 2, PART III, LINE 4B CHILD AND FAMILY SERVICES - THE CHILD AND FAMILY SERVICES DEPARTMENT PROVIDES THE FOLLOWING PROGRAMS AND SERVICES: MMCA'S HEAD START AND EARLY HEAD START PROGRAMS PROVIDE FREE HIGH-QUALITY, EARLY CHILDHOOD EDUCATION FOR INCOME-QUALIFIED FAMILIES. EARLY HEAD START SERVES CHILDREN 6 WEEKS TO 3 YEARS OLD. HEAD START SERVES PRESCHOOLERS 3 TO 5 YEARS OLD. THESE FREE PROGRAMS GIVE PARENTS/ CAREGIVERS THE TIME THEY NEED TO WORK OR GO TO SCHOOL WHILE THEIR CHILD HAS A CHANCE TO LEARN, SOCIALIZE, GET NUTRITIOUS MEALS AND SNACKS, AND PLAY IN A LICENSED CENTER WITH CARING, QUALIFIED TEACHERS. EACH CENTER HELPS FAMILIES FIND ASSISTANCE IN CHALLENGING TIMES WITH DEDICATED FAMILY ADVOCATES. HOME VISITING IS ALSO PROVIDED TO FAMILIES NOT ENROLLED IN CENTER BASED CARE. IN FY2025, MMCA SERVED 187 CHILDREN AND THEIR FAMILIES IN HEAD START/EARLY HEAD START. THE WHOLE FAMILIES PROGRAM INCLUDES A FOCUS ON THE ENTIRE FAMILY WITH A FLEXIBLE DEFINITION OF "FAMILY." THE MODEL IS STRENGTH-BASED AND FAMILY- FOCUSED AND ENCOURAGES TEAMWORK BETWEEN FAMILY, AGENCY, AND COMMUNITY RESOURCES. IT INCLUDES AN ASSESSMENT FOR MEASURING LEVELS OF RISK AND PROMOTES PROBLEM-SOLVING SKILLS THAT IDENTIFY AND ELIMINATE BARRIERS TO SELF-SUFFICIENCY. THE WHOLE FAMILIES MODEL INCLUDES A COMPREHENSIVE RANGE OF ACTIVITIES TO ASSIST PARTICIPATING FAMILIES TO ACHIEVE SELF-SUFFICIENCY GOALS THROUGH COORDINATED ACCESS TO COMMUNITY SERVICES AND ON-GOING COACHING SUPPORT. IN FY2025, MMCA SERVED 49 CLIENTS IN WHOLE FAMILIES. THE CHILD AND ADULT CARE FEEDING PROGRAM (CACFP) IS A FEDERALLY FUNDED PROGRAM THAT IS ADMINISTERED BY THE STATES TO ENSURE THAT ELIGIBLE CHILDREN HAVE ACCESS TO HEALTHY, NUTRITIOUS FOOD. MMCA USES CACFP FUNDING TO PROVIDE HEALTHY MEALS TO CHILDREN ENROLLED IN OUR HEAD START CENTERS. IN FY2025, MMCA FED 187 CHILDREN WITH CACFP. FAMILIES CAN SERVES AS THE STATE OF MAINE'S DESIGNATED CHILD ABUSE AND NEGLECT PREVENTION COUNCIL FOR THE GREATER BRUNSWICK AREA AND SAGADAHOC COUNTY. THE PROGRAM IS DEDICATED TO STRENGTHENING FAMILIES, PROMOTING HEALTHY CHILD DEVELOPMENT, AND PREVENTING CHILD ABUSE THROUGH EDUCATION, SUPPORT, AND COMMUNITY COLLABORATION. THE PROGRAM PROVIDES MANDATED REPORTER TRAINING TO STAFF AT LOCAL SOCIAL SERVICE ORGANIZATIONS, SCHOOL DISTRICTS, AND OTHER PROGRAMS THAT SERVE CHILDREN. THIS TRAINING EQUIPS PROFESSIONALS WITH THE KNOWLEDGE AND TOOLS NEEDED TO RECOGNIZE AND REPORT SUSPECTED CHILD ABUSE AND NEGLECT IN ACCORDANCE WITH MAINE LAW. IN ADDITION TO PROFESSIONAL TRAINING, FAMILIES CAN OFFERS A VARIETY OF PARENTING CLASSES AND WORKSHOPS DESIGNED FOR THE GENERAL PUBLIC, AS WELL AS FOR INDIVIDUALS REFERRED TO US BY PARTNER AGENCIES. THESE PROGRAMS FOCUS ON STRENGTHENING PARENTING SKILLS, BUILDING HEALTHY FAMILY RELATIONSHIPS, AND PROMOTING CHILD WELL-BEING. IN FY2025, MMCA SERVED 67 PEOPLE THROUGH FAMILIES CAN. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED MEETING PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, OFFICER, AND EMPLOYEE OF MMCA RECEIVES A COPY OF THE CODE OF CONDUCT. EACH PERSON IS REQUIRED ANNUALLY TO COMPLETE THE DISCLOSURE STATEMENT AND ALSO CERTIFY THAT HE OR SHE HAS READ THE CODE AND AGREES TO COMPLY WITH ALL STANDARDS AND REQUIREMENTS SET FORTH HEREIN. FORM 990, PAGE 6, PART VI, LINE 15A MIDCOAST MAINE COMMUNITY ACTION USES INFORMATION FROM THE MAINE ASSOCIATION OF NON-PROFITS SURVEY TO ESTABLISH COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 15B MIDCOAST MAINE COMMUNITY ACTION USES INFORMATION FROM THE MAINE ASSOCIATION OF NON-PROFITS SURVEY TO ESTABLISH COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 19 MIDCOAST MAINE COMMUNITY ACTION READILY PROVIDES COPIES OF THE 990 REPORTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT REPORTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST IN TRUST 111,007 THE FORM 990 WAS FILED NINE (9) DAYS AFTER THE FILING DEADLINE DUE TO DELAYS IN COMPLETING THE ANNUAL AUDIT. PRIOR TO THE AUDIT, THE ORGANIZATION EXPERIENCED SIGNIFICANT TURNOVER WITHIN ITS FINANCE DEPARTMENT AND WAS ALSO TRANSITIONING TO NEW ACCOUNTING SOFTWARE. THESE CIRCUMSTANCES REQUIRED ADDITIONAL TIME TO RECONCILE AND VALIDATE FINANCIAL INFORMATION AND RESULTED IN THE AUDIT TAKING LONGER THAN ANTICIPATED. BECAUSE THE AUDIT WAS DELAYED, COMPLETION OF THE FORM 990 WAS LIKEWISE DELAYED. THE ORGANIZATION MADE DILIGENT EFFORTS TO COMPLETE THE AUDIT AND FORM 990 AS PROMPTLY AND ACCURATELY AS POSSIBLE AND FILED THE RETURN AS SOON AS THE NECESSARY FINANCIAL INFORMATION BECAME AVAILABLE. THE ORGANIZATION RESPECTFULLY SUBMITS THAT THE BRIEF NINE-DAY DELAY RESULTED FROM THE UNEXPECTED CHALLENGES ASSOCIATED WITH THE FINANCE DEPARTMENT TRANSITION AND ACCOUNTING SOFTWARE CONVERSION, AND THAT IT EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE UNDER THE CIRCUMSTANCES. UPON BECOMING AWARE THAT THE