2026-08-17T12:13:12-05:00 2025-09-30 393647910 WIPFLI ADVISORY LLC 1 MARKET SQUARE AUGUSTA ME 043304637 990 2024-10-01 010318051 CENTRAL MAINE AREA AGENCY ON AGING CENT 2076201672 PO BOX 2589 AUGUSTA ME 043382589 GERARD QUEALLY PRESIDENT/CEO 2076201672 2026-08-17 1 1 DANIELLE MARTIN CPA P01265151 2076224766 2026-08-11 2024 2025-03-06 01:10:19Z SPECTRUM GENERATIONS GERARD QUEALLY ONE WESTON COURT 109 AUGUSTA ME 04330 13240356 0 X WWW.SPECTRUMGENERATIONS.ORG X 1972 ME TO PROMOTE AND ADVANCE THE WELL-BEING AND INDEPENDENCE OF OLDER AND DISABLED ADULTS, WITH THE SUPPORT OF THEIR CARE PARTNERS, TO LIVE IN THEIR COMMUNITY OF CHOICE. 13 13 374 242 344606 0 7377335 5969609 6882835 6106992 71494 136489 244609 455390 14576273 12668480 0 0 0 0 9361798 9271655 0 0 0 4998604 4261457 14360402 13533112 215871 -864632 9906349 8628312 3047939 2558192 6858410 6070120 X TO PROMOTE AND ADVANCE THE WELL-BEING AND INDEPENDENCE OF OLDER AND DISABLED ADULTS, WITH THE SUPPORT OF THEIR CARE PARTNERS, TO LIVE IN THEIR COMMUNITY OF CHOICE. 0 0 3480213 0 239591 NUTRITION SERVICES - THE ORGANIZATION PROVIDES MEALS TO THOSE UNABLE TO LEAVE THEIR HOMES AS WELL AS THOSE ELDERLY INDIVIDUALS ABLE TO ATTEND THE CONGREGATE SITES. TITLE III NUTRITION (NUT) SERVICES SUPPORT OLDER ADULTS WHO ARE AT NUTRITIONAL RISK BY PROVIDING ACCESS TO NUTRITIOUS MEALS AND NUTRITIONFOCUSED SUPPORTS THAT PROMOTE HEALTH, INDEPENDENCE, AND THE ABILITY TO REMAIN SAFELY IN THE COMMUNITY. SERVICES ARE DELIVERED THROUGH HOMEDELIVERED MEALS AND RELATED NUTRITION EDUCATION AND SCREENING ACTIVITIES, WITH MENUS REVIEWED AND APPROVED BY A REGISTERED DIETITIAN TO ENSURE COMPLIANCE WITH NUTRITIONAL STANDARDS. SERVICES ARE ALSO DELIVERED THROUGH CONGREGATE DINING WHERE ELIGIBLE CONSUMERS GATHER AT ONE OF THE AGENCY'S CENTERS AND PARTAKE IN A NUTRITIONAL MEAL WHILE SOCIALIZING WITH PEERS. THIS ADDRESSES THE SOCIAL ISOLATION THAT MANY OF THE AGED POPULATION FACE. 1206891 0 5688156 SOCIAL SERVICES - THE ORGANIZATION PROVIDES OUTREACH, LEGAL SERVICES, TRANSPORTATION, ADULT DAY CARE, AND COMMUNITY EDUCATION TO THE ELDERLY IN SIX COUNTIES. THE OBJECTIVE OF TITLE III-B OUTREACH SERVICES IS TO PROMOTE INDEPENDENCE AND DIGNITY FOR OLDER ADULTS (AGE 60+) PREVENT OR DELAY INSTITUTIONALIZATION, SUPPORT DAILY LIVING NEEDS THROUGH COMMUNITY-BASED SERVICES, COMBAT SOCIAL ISOLATION, AND IMPROVE OR MAINTAIN OVERALL QUALITY OF LIFE AND WELL-BEING. THIS IS DONE THROUGH PROVIDING INFORMATION AND REFERRALS TO COMMUNITY RESOURCES, SENIOR CENTER ACTIVITIES TO COMBAT ISOLATION, PROVIDING HOMEMAKER SERVICES, SHORT TERM CASE MANAGEMENT, AND COVERING COSTS ASSOCIATED WITH MEDICAL TRANSPORTATION, ASSISTIVE TECHNOLOGY, PERSONAL CARE, ADULT DAY CARE SERVICES, CHORES, AND HOME MODIFICATION.IN FY25, SPECTRUM GENERATIONS SUPPORTED 6,686 INDIVIDUALS AND PROVIDED 19,504 UNITS OF SERVICE TO THE COMMUNITY. 1020694 0 127822 CAREGIVER & RESPITE/HEALTH & WELLNESS PROGRAM-TITLE IIIE FAMILY CAREGIVER SUPPORT SERVICES ASSIST UNPAID FAMILY CAREGIVERS WHO SUPPORT OLDER ADULTS BY PROVIDING INFORMATION, EDUCATION, CAREGIVER ASSESSMENTS, AND ACCESS TO SUPPORT SERVICES DESIGNED TO REDUCE CAREGIVER STRESS AND SUSTAIN CAREGIVING CAPACITY. PROGRAM ACCOMPLISHMENTS ARE MEASURED THROUGH THE NUMBER OF CAREGIVERS SERVED, CAREGIVER ASSESSMENTS AND FOLLOWUP CONTACTS COMPLETED, AND PUBLIC EDUCATION AND OUTREACH ACTIVITIES DELIVERED TO INCREASE AWARENESS OF AVAILABLE RESOURCES. THESE SERVICES IMPROVE CAREGIVER WELLBEING, STRENGTHEN THE ABILITY OF CAREGIVERS TO CONTINUE PROVIDING CARE, AND SUPPORT OLDER ADULTS IN REMAINING SAFELY IN THE COMMUNITY IN ALIGNMENT WITH THE OLDER AMERICANS ACT AND THE STATE AND AREA PLANS ON AGING. 6324497 0 9854 6324497 9854 12032295 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 374 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 0 X X GERARD QUEALLY 2076201672 ONE WESTON COURT 109 AUGUSTA ME 04330 KAREN FOXWELL CHAIR 2.00 X X 0 0 0 RICHARD NESS VICE CHAIR 2.00 X X 0 0 0 ANNE CONNERS SECRETARY 2.00 X X 0 0 0 TERRY REDDY ADVISORY COMMITTEE CHAIR 2.00 X X 0 0 0 LINDA BALL DEVELOPMENT COMMITTEE 1.00 X 0 0 0 PETER BEDARD FINANCE COMMITTEE 1.00 X 0 0 0 ALLEN CAIRNS FINANCE COMMITTEE 1.00 X 0 0 0 STEPHANIE DUNCAN AT LARGE MEMBER 1.00 X 0 0 0 DAVID FARAGO FINANCE COMMITTEE 1.00 X 0 0 0 DEAN JACKMAN FINANCE COMMITTEE 1.00 X 0 0 0 DIANE MORRISON AT LARGE MEMBER 1.00 X 0 0 0 CAREY PRADIS AT LARGE MEMBER 1.00 X 0 0 0 JOSEE SHELLEY FINANCE COMMITTEE 1.00 X 0 0 0 GERARD QUEALLY PRESIDENT AND CEO 40.00 X 158527 0 9446 SHARON CLEVELAND TREASURER AND CFO 40.00 X 109548 0 18697 268075 0 28143 2 0 1 0 METHODIST CONFERENCE HOME 46 SUMMER ST ROCKLAND ME 04841 SUBCONTRACTED DISTRIBUTION OF HOME DELIV 178271 VITAL IO 4 INDUSRIAL PARKWAY BRUNSWICK ME 04011 IT SERVICES: SERVERS, REMOVE DESKTOP, HE 157622 2 87977 40046 4867218 974368 309655 5969609 PROGRAM SERVICE FEES 621610 6095530 6065423 30107 EVENTS AND ACTIVITIES REVENUE 621610 11462 11462 6106992 58032 58032 450 0 450 450 450 635789 556518 814 79271 -814 78457 78457 66669 40046 14544 52125 52125 362316 0 362316 314049 48267 40499 40499 40499 12668480 6065423 344606 288842 308704 273034 35670 7334865 6614312 720553 71753 63462 8291 908104 803175 104929 648229 581407 66822 26426 26426 46883 46883 241854 199761 42093 110081 98489 11592 64006 40878 23128 336585 244368 92217 447179 344324 102855 204126 194852 9274 4426 1877 2549 16390 13788 2602 235254 189936 45318 109704 82519 27185 PROGRAM SUPPLIES 1077722 1077429 293 SUBCONTRACTORS 361134 333681 27453 IN-KIND EXPENSES 263715 263600 115 BAD DEBT EXPENSE 212902 212902 503070 398501 104569 13533112 12032295 1500817 0 688627 289396 781349 570570 2234735 1637781 36590 34608 148791 136265 6297490 3819976 2373672 2477514 2348736 2318176 78557 59179 1215292 1104823 9906349 8628312 1527667 1205607 25100 7552 247690 217054 1247482 1127979 3047939 2558192 X 6062536 5274246 795874 795874 6858410 6070120 9906349 8628312 -864632 87232 -10890 0 X X 0 1 X 1 1 1 X 5239970 6064708 6188425 7377335 5969609 30840047 5239970 6064708 6188425 7377335 5969609 30840047 30840047 26727 37379 54670 62007 58032 238815 18301 28753 32523 21967 56491 158035 338 48669 14263 23002 40499 126771 31363668 33543954 0.98330 0.99310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 139977 828755 809452 159280 0 207655 207655 4399920 2638857 1761063 17023 8587 8436 1133492 834794 298698 539400 337738 201662 2477514 INVESTMENT - DEFERRED COMPENSATION 219747 SECURITY DEPOSIT 5000 RIGHT OF USE ASSETS 880076 1104823 DEFERRED COMPENSATION 219747 RIGHT OF USE LIABILITIES 908232 1127979 X 12779648 87232 9392 96624 12683024 -14544 -14544 12668480 13567938 20282 14544 34826 13533112 0 13533112 PART IV, LINE 2B: SPECTRUM GENERATIONS PROVIDED REP PAYEE SERVICES TO 86 CLIENTS DURING THE FISCAL YEAR. THESE CLIENTS HAVE INTELLECTUAL DISABILITIES AND ARE UNDER THE CARE OF OUR COMMUNITY CASE MANAGEMENT STAFF. SPECTRUM'S CASE MANAGERS WORK WITH THE CLIENTS TO DEVELOP A BUDGET, AND SPECTRUM PAYS FOR THEIR LIVING EXPENSES ON THEIR BEHALF. EACH CLIENT HAS THEIR OWN CHECKING ACCOUNT UNDER THEIR OWN SOCIAL SECURITY NUMBER, AND THE FUNDS ARE NOT CO-MINGLED IN ANY WAY WITH SPECTRUM GENERATIONS' FUNDS. PART X, LINE 2: THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) OF THE CODE. IN ADDITION, CONTRIBUTIONS TO THE AGENCY QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). SPECTRUM GENERATIONS IS ALSO EXEMPT FROM STATE OF MAINE INCOME TAXES. THE AGENCY IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE AGENCY HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -14,544. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 14,544. CELEBRITY CHEF 66740 32094 34646 3590 4100 600 3449 MIDCOAST TREE FESTIVAL 21072 21072 1 18903 7952 10951 2200 25 580 106715 40046 66669 2200 3590 4125 600 4029 14544 52125 X X X 0 0 0 0 0 0 0 0 0 GERARD QUEALLY PRESIDENT AND CEO 158131 0 0 0 396 0 6441 0 3005 0 167973 0 0 0 X 106 290446 $2/LB X OTHER 64 17698 FAIR MARKET VALUE X SUPPLIES 74 1431 FAIR MARKET VALUE X ANIMAL FOOD INVENTORY 2 80 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART VI, SECTION B, LINE 10B THE AGENCY OFFERS ITS PROGRAMS TO A LARGE SECTION OF CENTRAL MAINE. ACCORDINGLY, THE AGENCY HAS A NUMBER OF BRANCHES AND LOCATIONS. THESE BRANCHES FOLLOW THE SAME POLICIES AND GUIDELINES AS THE MAIN OFFICE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN IS REVIEWED BY A NUMBER OF MEMBERS OF MANAGEMENT AND IS MADE AVAILABLE TO MEMBERS OF THE GOVERNING BODY UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C 1) EMPLOYEES, OFFICERS, BOARD OF DIRECTORS, AND ANY BUSINESS PARTNERS (IF SO EXISTS). 2 & 3) INFLUENCE OF PERSONAL INTERESTS WHICH CONFLICT WITH THE ORGANIZATION, DEALINGS WITH PERSONS OR BUSINESS ENTITIES ON BEHALF OF THE ORGANIZATION, OUTSIDE EMPLOYMENT THAT MAY CONFLICT WITH ORGANIZATIONS INTERESTS, DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON HIRE OR AS CONFLICTS MAY ARISE (INCLUDING FAMILY RELATIONSHIPS) TO AVOID IMPROPRIETY, APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST FOR NONPROFIT AND CHARITABLE ORGANIZATIONS. 4) IF CONFLICT EXISTS FOR BOARD MEMBER(S), THE BOARD MEMBER(S) SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE WHILE A DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS (THIS ALSO APPLIES TO OFFICERS OF THE ORGANIZATION). BY ACCEPTING EMPLOYMENT WITH THE ORGANIZATION, EMPLOYEES AGREE TO EXHIBIT THE HIGHEST STANDARDS OF ETHICAL BEHAVIOR AND BUSINESS PRACTICES IN THEIR ACTIVITIES AT AND ON BEHALF OF THE ORGANIZATION AND AGREE TO CONDUCT THE ORGANIZATION'S BUSINESS WITH INTEGRITY AND HONESTY. ENGAGING IN UNETHICAL CONDUCT TO ACHIEVE RESULTS IS STRICTLY PROHIBITED. PERSONAL AND PUBLIC CONDUCT, AS IT REFLECTS ON THE ORGANIZATION, IS EXPECTED TO MEET THE SAME HIGH STANDARDS OF THE AGENCY'S CORE VALUES. FORM 990, PART VI, SECTION B, LINE 15 A REVIEW IS PERFORMED ANNUALLY ON OTHER OFFICERS BY THE GOVERNING BODY ON THE PRESIDENT/CEO. THIS REVIEW INCLUDES A REVIEW OF COMPENSATION. COMPARABLE DATA IS USED TO ASSESS APPROPRIATE COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL AUDITED FINANCIAL STATEMENTS, TAX RETURNS, AND OTHER APPLICABLE DOCUMENTS ARE MAINTAINED AT THE MAIN OFFICE. THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE PRESIDENT/CEO OR MEMBER OF THE GOVERNING BODY.