2025-07-31T10:53:52-05:00 2024-09-30 390758449 WIPFLI LLP 1 MARKET SQUARE AUGUSTA ME 043304637 990 2023-10-01 010547055 MAINE COMMUNITY ACTION ASSOCIATION DBA MAINE COMMUNITY ACTION PARTNERSHIP MAIN 2074416657 17 MARKET SQUARE SOUTH PARIS ME 04281 VICTORIA FORKUS MANAGING DIRECTOR 2074416657 2025-07-28 1 1 JOSHUA CALLNAN CPA P02298782 2076224766 2025-07-25 2023 2025-03-06 01:10:19Z VICTORIA FORKUS 17 MARKET SQUARE SOUTH PARIS ME 04281 1195294 0 X MECAP.ORG X 2002 ME A STATEWIDE ORGANIZATION DEDICATED TO IMPROVING THE QUALITY OF LIFE OF MAINE PEOPLE BY ADVOCATING FOR, PROMOTING, AND SUPPORTING THE WORK OF THE MAINE COMMUNITY ACTION AGENCIES. 9 9 3 10 0 0 1995055 940276 169535 232825 20 0 0 22193 2164610 1195294 1384000 197600 0 0 225523 265721 0 0 0 556776 713843 2166299 1177164 -1689 18130 296694 330108 115859 131145 180835 198963 X A STATEWIDE ORGANIZATION DEDICATED TO IMPROVING THE QUALITY OF LIFE OF MAINE PEOPLE BY ADVOCATING FOR, PROMOTING, AND SUPPORTING THE WORK OF THE MAINE COMMUNITY ACTION AGENCIES. 0 0 1022217 197600 255018 MAINE COMMUNITY ACTION PARTNERSHIP (MECAP) PROVIDES LEADERSHIP, TRAINING, TECHNICAL ASSISTANCE, AND POLICY SUPPORT TO A STATEWIDE NETWORK OF COMMUNITY ACTION AGENCIES (CAAS) AND AFFILIATED NONPROFIT PARTNERS WORKING TO ALLEVIATE POVERTY AND IMPROVE FAMILY WELL-BEING. IN THE REPORTING YEAR, MECAP SERVED AS THE LEAD AGENCY FOR THE WHOLE FAMILIES COMMUNITY PROJECT, A FEDERALLY FUNDED INITIATIVE PROMOTING ECONOMIC MOBILITY THROUGH A TWO-GENERATION APPROACH. MECAP PROVIDED SUBRECIPIENT MONITORING, DATA INFRASTRUCTURE SUPPORT VIA THE EMPOWOR SYSTEM, TRAUMA-INFORMED CARE TRAINING, AND ONGOING TECHNICAL ASSISTANCE TO A COHORT OF PARTNER AGENCIES, INCLUDING COMMUNITY ACTION AGENCIES AND NONPROFITS SUCH AS PROMISE EARLY EDUCATION CENTER AND SOUTHERN KENNEBEC CHILD DEVELOPMENT CORPORATION (SKCDC).MECAP ALSO CONTINUED ITS COLLABORATION WITH THE MAINE HEALTH ACCESS FOUNDATION (MEHAF), MAINE PRIMARY CARE ASSOCIATION, AND OTHER STATEWIDE PARTNERS TO IMPROVE ACCESS TO HEALTH CARE AND SUPPORT OUTREACH RELATED TO THE AFFORDABLE CARE ACT AND HEALTH SYSTEM REFORMS. THESE EFFORTS EQUIP FRONTLINE STAFF WITH THE TOOLS AND KNOWLEDGE NEEDED TO HELP CLIENTS NAVIGATE COMPLEX SYSTEMS AND ADDRESS SOCIAL DETERMINANTS OF HEALTH.THROUGHOUT THE YEAR, MECAP ADVOCATED AT BOTH THE STATE AND NATIONAL LEVELS TO SECURE FUNDING AND SHAPE POLICY THAT SUPPORTS THE ECONOMIC WELL-BEING OF MAINE RESIDENTS. AS PART OF ITS SYSTEMS WORK, MECAP ALSO MAINTAINED A FULL-TIME DATA MANAGER TO BUILD THE CAPACITY OF LOCAL AGENCIES TO USE EVIDENCE-BASED PRACTICES AND REPORT OUTCOMES EFFECTIVELY. 1022217 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 X X LAWRENCE RUGG 2073817036 17 MARKET SQUARE SOUTH PARIS ME 04281 CLAIRE BERKOWITZ PRESIDENT 1.00 X X 0 0 0 JOE EVERETT VICE PRESIDENT 1.00 X X 0 0 0 CARTER FRIEND INTERIM TREASURER/SECRETARY 0.50 X X 0 0 0 JIM TRUNDY TREASURER/SECRETARY (THRU MAY) 1.00 X X 0 0 0 KARA HAY DIRECTOR 0.50 X 0 0 0 DONNA KELLEY DIRECTOR 1.00 X 0 0 0 JAMES MARTIN DIRECTOR 1.00 X 0 0 0 REBECCA PALMER DIRECTOR 0.50 X 0 0 0 JASON PARENT DIRECTOR 0.50 X 0 0 0 SUZANNE WALSH DIRECTOR 0.50 X 0 0 0 MEGAN HANNAN EXECUTIVE DIRECTOR 40.00 X 92207 0 15226 92207 0 15226 0 0 0 0 CSST SOFTWARE LLC 100 MOUNT HOLLY BYPASS LUMBERTON NJ 08048 EMPOWOR STATE DATA COLLECTION PLATFORM - 166169 AROOSTOOK COUNTY ACTION PROGRAM 771 MAIN STREET PRESQUE AISLE ME 04769 SPECIALIZED CONSULT SERVICES WITH THE WH 126849 2 3477 887151 49648 940276 PROGRAM FEE REVENUE 999999 232825 232825 232825 OTHER REVENUE 999999 22193 22193 22193 1195294 255018 0 0 X 197600 197600 120288 94914 25374 123140 97164 25976 3415 2695 720 18878 14896 3982 2864 2611 253 36340 33134 3206 168208 153367 14841 128 22 106 5286 2464 2822 178783 178503 280 3300 2520 780 23294 20249 3045 480 83 397 757 130 627 DIRECT BENEFITS 163608 162340 1268 TRAINING AND DEVELOPMEN 46336 44986 1350 DUES AND SUBSCRIPTIONS 16919 2912 14007 67540 11627 55913 1177164 1022217 154947 0 203569 122668 73412 181748 19713 25692 296694 330108 54222 110606 61637 20539 115859 131145 X 180835 198963 180835 198963 296694 330108 X 18130 -2 X X 0 1 X 1 1 1 X 550586 673667 1127972 1995055 940276 5287556 550586 673667 1127972 1995055 940276 5287556 5287556 1 36 25 20 82 5287638 803952 1.00000 0.99070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 23760 0 0 23760 0 PART II-B, LINE 1: THE ORGANIZATION'S EXECUTIVE DIRECTOR LOBBIES WITH THE STATE OF MAINE LEGISLATURE AND GOVERNMENTAL AGENCIES ON LEGISLATIVE AND REGULATORY MATTERS. 0 X 1219921 24627 24627 1195294 0 1195294 1201791 24627 24627 1177164 0 1177164 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM MAINE INCOME TAX. THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF 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 ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 ANDROSCOGGIN HEAD START & CHILD CARE 269 BATES STREET LEWISTON ME 04240 237323306 501C3 5785 0 WHOLE FAMILY SUPPORT AROOSTOOK COUNTY ACTION PROGRAM 771 MAIN STREET PRESQUE ISLE ME 04769 010424969 501C3 24467 0 WHOLE FAMILY SUPPORT COMMUNITY CONCEPTS INC 240 BATES STREET LEWISTON ME 04240 010424969 501C3 5786 0 WHOLE FAMILY SUPPORT DOWNEAST COMMUNITY PARTNERS 248 BUCKSPORT RD ELLSWORTH ME 04605 010288757 501C3 5786 0 WHOLE FAMILY SUPPORT JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 1342 CONGRESS STREET PORTLAND ME 04102 010530420 501C3 76310 0 WHOLE FAMILY SUPPORT MAINEHEALTH ONE MEDICAL CENTER DRIVE BIDDEFORD ME 04005 010238552 501C3 16730 0 WHOLE FAMILY SUPPORT MIDCOAST MAINE COMMUNITY ACTION 34 WING FARM RD BATH ME 04530 010315732 501C3 5786 0 WHOLE FAMILY SUPPORT SOUTHERN KENNEBEC CHILD DEVELOPMENT CORP 337 MAINE AVENUE FARMINGDALE ME 04344 010285449 501C3 5785 0 WHOLE FAMILY SUPPORT WABANAKI PUBLIC HEALTH & WELLNESS 1 MERCHANTS PLAZA BANGOR ME 04401 043337456 501C3 8458 0 WHOLE FAMILY SUPPORT WALDO COMMUNITY ACTION PARTNERS 9 FIELD STREET SUITE 201 BELFAST ME 04915 016020566 501C3 6028 0 WHOLE FAMILY SUPPORT WESTERN MAINE COMMUNITY ACTION 20A CHURCH STREET EAST WILTON ME 04234 010275156 501C3 9894 0 WHOLE FAMILY SUPPORT 12 0 PART I, LINE 2: MECAP ENTERS INTO FORMAL SUBRECIPIENT AGREEMENTS WITH PARTNER ORGANIZATIONS TO CARRY OUT PROGRAM ACTIVITIES FUNDED BY FEDERAL AND STATE AWARDS. EACH AGREEMENT DEFINES THE SCOPE OF SERVICES, PERFORMANCE EXPECTATIONS, REPORTING REQUIREMENTS, AND APPLICABLE REGULATORY GUIDANCE UNDER OMB UNIFORM GUIDANCE. PRIOR TO AWARDING FUNDS, MECAP CONDUCTS AN ASSESSMENT OF THE SUBRECIPIENT'S ORGANIZATIONAL AND FINANCIAL CAPACITY, WHICH INFORMS THE LEVEL OF OVERSIGHT REQUIRED. MONITORING INCLUDES THE REVIEW OF PERIODIC PROGRAMMATIC AND FINANCIAL REPORTS, SUPPORTING DOCUMENTATION FOR EXPENSES, AND OUTCOME DATA. SUBRECIPIENTS ARE REQUIRED TO ADHERE TO INVOICING AND BACKUP DOCUMENTATION PROCEDURES, WHICH ARE REVIEWED BY MECAP'S FISCAL AND PROGRAM STAFF. TECHNICAL ASSISTANCE IS PROVIDED ON AN ONGOING BASIS. AS NOTED IN THE FY2024 AUDIT, MECAP IS ACTIVELY STRENGTHENING ITS SUBRECIPIENT MONITORING PROCEDURES IN RESPONSE TO A SIGNIFICANT DEFICIENCY IDENTIFIED IN INTERNAL CONTROLS. THE ORGANIZATION IS CURRENTLY IMPLEMENTING CORRECTIVE ACTIONS TO IMPROVE DOCUMENTATION, RISK ASSESSMENT, AND OVERSIGHT CONSISTENCY, INCLUDING FORMALIZING FOLLOW-UP PROCEDURES AND ENSURING SUBRECIPIENT FILES INCLUDE REQUIRED MONITORING ELEMENTS. ALL MONITORING ACTIVITIES ARE DOCUMENTED AND RETAINED IN ACCORDANCE WITH MECAP'S INTERNAL CONTROL AND RECORD RETENTION PROCEDURES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATIONS BYLAWS PROVIDE THE EXECUTIVE DIRECTOR OF ANY ORGANIZATION DESIGNATED BY THE MAINE DEPARTMENT OF HUMAN SERVICES AS A COMMUNITY ACTION AGENCY IN MAINE SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. MEMBERSHIP DUES ARE SET AT THE ANNUAL MEETING OF THE ASSOCIATION. DUES SHALL BE SET BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. DUES ARE PAYABLE WHEN SET AND MEMBERSHIP LAPSES IF DUES ARE OVER (30) DAYS DELINQUENT. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD IS GIVEN A COPY OF THE 990 FOR REVIEW AFTER IT IS FILED. THE 990 IS THEN DISCUSSED AND APPROVED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C MECAP MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE AS FOLLOWS: COVERED PERSONS: THE POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, INCLUDING ANY INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER ORGANIZATIONAL DECISIONS. STAFF WHO PARTICIPATE IN PROCUREMENT OR GRANTMAKING PROCESSES ARE ALSO SUBJECT TO THE POLICY. DETERMINATION OF CONFLICTS: DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE EXECUTIVE COMMITTEE OF THE BOARD OR A DESIGNATED COMPLIANCE OFFICER, BASED ON DISCLOSURE FORMS AND CASE-SPECIFIC FACTS.REVIEW OF CONFLICTS: ACTUAL OR POTENTIAL CONFLICTS ARE REVIEWED BY THE FULL BOARD OR AN INDEPENDENT SUBCOMMITTEE, EXCLUDING ANY CONFLICTED INDIVIDUALS. REVIEWS ARE DOCUMENTED IN BOARD OR COMMITTEE MINUTES. RESTRICTIONS ON PARTICIPATION: INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATED TO THE TRANSACTION IN QUESTION. THEY MUST RECUSE THEMSELVES FROM RELATED DISCUSSIONS AND VOTES AND MAY BE ASKED TO LEAVE THE MEETING DURING THOSE AGENDA ITEMS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES : PROGRAM SERVICE EXPENSES 153,367. MANAGEMENT AND GENERAL EXPENSES 14,841. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 168,208. FORM 990, PART XI, LINE 9: ROUNDING ADJUSTMENTS -2. FORM 990, PART XII, LINE 2C: EXECUTIVE DIRECTOR ACQUIRES BIDS FOR THE SERVICE. EXECUTIVE COMMITTEE MAKES PRELIMINARY DETERMINATION. FINAL DECISION IS MADE BY A FULL BOARD VOTE.