2026-08-10T07:39:46-05:00 2025-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2024-10-01 010424969 Community Concepts Inc COMM 2077954065 240 Bates Street Lewiston ME 04240 James Martin Chief Executive Officer 2077954065 2026-08-06 1 1 Joseph R Byrne P01289281 2077752387 2026-08-06 2024 2025-03-06 01:10:19Z James Martin 240 Bates Street Lewiston ME 04240 30962580 0 X www.community-concepts.org X 1965 ME Fostering opportunities for thriving individuals, families and communities 15 15 338 364 0 0 23406423 22582681 2755082 6617434 780957 184968 6170 6284 26948632 29391367 6542289 6502151 0 0 13706521 18120371 0 0 319676 4325748 5564150 24574558 30186672 2374074 -795305 20380124 20167262 8732810 8984917 11647314 11182345 X To strengthen individuals, families and communities in Western Maine by providing diverse programs, by engaging in strategic partnerships, and through advocacy that addresses the barriers to promote economic opportunities for all. 1 0 8694432 524356 708010 Children's Services - This program serves pre-school children with Head Start and Early Head Start services at a variety of locations throughout Oxford and Franklin Counties. It also provides center day care and support for home day care providers. 7249610 5254762 1512308 Housing & Energy - This program provides needy families with home replacement or repair services including a furnace program, lead inspection services, and several energy saving programs including a home insulation program. Additionally, the program has helped over 415 new homeowners build or rehab and own their homes through self-help housing program. 4487820 365341 3830731 Behavioral Health Services - These programs provide mental health and substance use services to individuals in Androscoggin, Franklin, and Oxford Counties, including care coordination, crisis services, outpatient treatment, peer recovery, case management, residential supports, and a host of other community-based programming. 3459464 138 31409 Family Services - Consists of Maine Families and Prevention Councils. Maine Families serves Oxford, Androscoggin, and Northern Cumberland Counties. The program enrolled 323 families and conducted 3,292 home visits. The Prevention Councils in Androscoggin and Oxford Counties conducted 23 parent enrichment classes and 44 community provider trainings with a combined total of 703 participants. 3022566 357554 534976 Other Program Services include Development, Property Management, and Community Services. 6482030 357692 566385 26913892 1 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 212 0 1 338 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X Harry Stevens 2077954065 240 Bates Street Lewiston ME 04240 Ed Barrett Board President 5.00 2.00 X X 0 0 0 Debra McPhail Vice-President 2.00 0.00 X X 0 0 0 David Smirles Treasurer 2.00 0.00 X X 0 0 0 Ashley Medina Secretary 2.00 0.00 X X 0 0 0 Allison Bryant Director 2.00 0.00 X 0 0 0 Kristen Cloutier Director 2.00 0.00 X 0 0 0 Richard Colpitts Past Treasurer/Director 2.00 0.00 X X 0 0 0 Theodore Cornish Director 2.00 5.00 X 0 0 0 Peter Garcia Director 2.00 2.00 X 0 0 0 Erin Guay Director 2.00 0.00 X 0 0 0 Ricker Hamilton Director 2.00 0.00 X 0 0 0 Chris Kilmurry Director 2.00 0.00 X 0 0 0 Kelley Lebeda Director 2.00 0.00 X 0 0 0 Fowsia Musse Director 2.00 7.00 X 0 0 0 Danyelle Paulsen Director 2.00 0.00 X 0 0 0 James Martin CEO 28.00 12.00 X 209865 0 49328 Laura Minkowsky-Gormley CFO 28.00 12.00 X 158772 0 30632 Mary-Rita Reinhard CQCO 40.00 0.00 X 149589 0 23515 Susan Stone-Fitzmorris VP of Human Resources 40.00 0.00 X 114769 0 20360 Sandy Albert Sr. Dir. of Housing & Program Dev. 40.00 0.00 X 111235 0 40300 Ruby Bean VP of Advancement 40.00 0.00 X 100749 0 11765 Danielle Parent Director of Maine Resiliency Center 40.00 0.00 X 139618 0 17505 Sadie Reinhard Director of Finance 40.00 0.00 X 100974 0 19817 1085571 0 213222 8 0 1 0 Brookewood Builders Inc 747 Western Ave Manchester ME 04351 Property Management 507284 Parke Environmental Group Inc 40 Main 13-140 Biddeford ME 04005 Housing 463750 Able Heating 571 Sabattus Street Lewiston ME 04240 Heating 410574 Vital IO Inc 4 Industrial Parkway Suite 101 Brunswick ME 04011 IT Services 399853 Efficient Air LLC 57 Old Jay Hill Road Jay ME 04239 Heating/Cooling 300077 15 24966 16192743 6364972 22582681 Program Fees 525990 6358178 6358178 Other Program Revenue 525990 259256 259256 6617434 150682 150682 1576675 1502447 39942 74228 -39942 34286 34286 35108 24966 28824 6284 6284 29391367 6617434 0 191252 111187 111187 6390964 6390964 621701 621701 12920485 11815224 890906 214355 539687 501068 29503 9116 3026208 2765874 213748 46586 1012290 896596 99754 15940 129182 25659 103368 155 28447 7408 21039 15143 15143 1920807 1533212 381249 6346 23358 7742 4312 11304 636418 575798 59591 1029 339494 198521 140330 643 663940 402396 248105 13439 284481 257142 26805 534 198528 198528 345062 334748 10314 237317 91472 145845 Miscellaneous Expenses 491878 386749 105129 Vehicle Operations 222260 219108 3152 Employee Training & Edu 217072 194496 22347 229 Indirect Costs -189237 -189237 30186672 26913892 2953104 319676 X 1288555 451224 1701694 1195996 671627 1800152 503066 127690 701465 198759 11957301 5587154 4468028 6370147 4285062 5168146 4093023 2341963 127307 170536 2540297 2342649 20380124 20167262 2050690 2934265 3703239 3092356 2847905 2783936 130976 174360 8732810 8984917 X 11024768 10527018 622546 655327 11647314 11182345 20380124 20167262 X -795305 393609 -63273 X 0 1 X 1 1 1 X 29411384 51711585 27363244 23406423 22582681 154475317 29411384 51711585 27363244 23406423 22582681 154475317 154475317 3162 14582 105668 164497 150682 438591 8305 6170 6284 20759 154934667 18748407 0.99700 0.99800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 19862 0 0 19862 0 Part II-B, Line 1: CEO spends a portion of his time reading and meeting with state legislators and other elected officials in regards to matters affecting the Organization and its mission. 1120222 1120222 7751503 2704825 5046678 1824296 1824296 0 1261280 1058033 203247 6370147 Investment in Limited Partnerships 305900 C Investment in MDH 1185500 C Investment in SBH 366859 C Investment in MBH 483704 C 2341963 Due From Affiliate 2099507 Other Assets 243142 2342649 Accrued Long Term Reserves and Losses 3396 Lease Liabilities 170964 174360 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 (IRS) and state taxing authorities for the years ended September 30, 2022 through 2025. Golf Tournament 45198 24966 20232 21369 Paul Gauvreau 14876 14876 7455 60074 24966 35108 28824 28824 6284 1 Disability Rights Center of Maine 160 Capitol Street Ste 4 Augusta ME 04330 010351782 501(c)(3) 111187 0 General Support 1 0 Provision of various social services and other benefits to eligible recipients, including housing-related assistance, counseling services, day care and other child development services, and similar programs. 23424 6390964 0 Part I, Line 2: The Organization monitors use of grant funds through continuing relationships with recipients. Amounts granted are paid directly to vendor, financial institution, etc. The Organization generally provides assistance directly to eligible individuals. During the year, the Organization provided assistance to a 501(c)(3) public charity where a grant-funded payment was treated as a subaward to the recipient organization. X X X 0 0 0 0 0 0 0 0 0 James Martin CEO 209865 0 0 0 0 0 12052 0 37276 0 259193 0 0 0 Laura Minkowsky-Gormley CFO 158772 0 0 0 0 0 9506 0 21126 0 189404 0 0 0 Mary-Rita Reinhard CQCO 149589 0 0 0 0 0 8864 0 14651 0 173104 0 0 0 Danielle Parent Director of Maine Resiliency Center 139618 0 0 0 0 0 4637 0 12868 0 157123 0 0 0 Sandy Albert Sr. Dir. of Housing & Program Dev. 111235 0 0 0 0 0 7090 0 33210 0 151535 0 0 0 Sadie Reinhard Family member of Mary-Rita Reinhard, COO 120791 Employment 0 Form 990, Part III, line 2 During the year, the Organization completed a merger with Oxford County Mental Health Service (OCMHS), a 501(c)(3) public charity. As a result of the merger, Community Concepts. Inc. (as surviving entity) now oversees all activities and operations previously undertaken by OCMHS. The merger was undertaken to enhance operational efficiency, strengthen the delivery of charitable services, and better align resources in support of the organizations' shared exempt purposes. Form 990, Part VI, Section A, line 7b The Organization's Head Start Policy Council provides input on decisions by the Board of Directors relating to the Head Start Program. Additionally, the selection of the Organization's Head Start Director is subject to approval by the regional Head Start office. 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 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. Some examples of possible conflicts of interest are described below. 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 by the Board of Directors based on comparable salary studies for the non-profit industry. The compensation for the CFO and CQCO is determined by the CEO based on comparable salary information of other non-profits. 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 X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Community Concepts, Inc. 240 Bates Street Lewiston, ME 04240 EIN: 01-0424969 Community Concepts, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Net Asset Transfer - Merger with Oxford County Mental Health Service -63,273. Community Concepts Finance Corporation 240 Bates Street Lewiston ME 04240 010540981 Low Income Housing Financing ME 501(c)(3) Line 7 Community Concepts Inc 1 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 Development Corporation 240 Bates Street Lewiston ME 04240 364510585 Low Income Housing Development ME 501(c)(3) Line 12a, I Community Concepts Inc 1 Mount David Housing Inc 240 Bates Street Lewiston ME 04240 010485193 Low Income Housing Development ME 501(c)(3) Line 7 Community Concepts Inc 1 Mount Blue Housing Inc 240 Bates Street Lewiston ME 04240 010504708 Low Income Housing Development ME 501(c)(3) Line 7 Community Concepts Inc 1 Stony Brook Housing Inc 240 Bates Street Lewiston ME 04240 010532000 Low Income Housing Development ME 501(c)(3) Line 7 Community Concepts Inc 1 Court Street Senior Housing Association 247 Commercial Street Rockport ME 048565964 010467910 Low Income Housing Development ME Community Concepts Inc Related -98131 177730 0 1 0.50000 Blake & Pine LP 240 Bates Street Lewiston ME 04240 320578654 Low Income Housing Development ME N/A 0 0 Bates Street Senior Housing LP 240 Bates Street Lewiston ME 04240 203851906 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 Community Concepts Inc C 63764 1337252 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Community Concepts Finance Corporation O 861638 Cost Community Concepts Finance Corporation Q 173760 Cost Community Concepts Development Corporation O 88766 Cost