2026-04-01T11:07:56-00:00 2025-06-30 043383155 RHR Smith & Company CPA's 3 Old Orchard Road Buxton ME 04093 990 2024-07-01 474890021 Maine Arts Academy MAIN 2074807917 310 CONY ROAD AUGUSTA ME 04330 Mary Heather King Superintendent 2074807917 2026-04-01 true Danielle N O'Neill P02481791 2079294606 2026-04-01 2024 2025-03-06 01:10:19Z Mary Heather King 310 CONY ROAD AUGUSTA ME 04330 3343327 false X www.maineartsacademy.org X School 2016 ME The Academy aims to transform students lives and contribute to the cultural capital of Maine by providing a high quality, comprehensive, college preparatory academic and arts education for high school students. 7 7 79 0 2963525 3075762 14754 144986 0 169759 122579 3148038 3343327 0 0 1814261 1983323 0 0 1438960 1457566 3253221 3440889 -105183 -97562 4101593 4250863 3527713 3774545 573880 476318 The Academy is dedicated to academic excellence, commitment to the performing arts, leadership, integrity, and a virtuous code of conduct, all of which prepare students to meet the demands of a contemporary world through thoughtful attention to curriculum, culture, and civic responsibilities. false false 1648366 The performing arts curriculum in music, theatre and dance will include lessons, technique classes, small and large group ensembles, comprehensive courses in theory, history, and more. 1648366 true false false false false false false false false false true false false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 37 0 true 79 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false ME X Mary Heather King 2076188908 11 Goldenrod Lane Sidney ME 04330 X Jonas Maines Director 002.00 X 0 0 0 Linda Warner President 002.00 X X 0 0 0 Andrew Landry Vice President 002.00 X X 0 0 0 Timothy Rector Treasurer 002.00 X X 0 0 0 Mitchell Thomas Director 002.00 X 0 0 0 April Hughes Secretary 002.00 X 0 0 0 Rachel White Director 002.00 X 0 0 0 Michael Fortin Director 002.00 X 0 0 0 Kelly Clark Director 002.00 X 0 0 0 John Neal Director 002.00 X 0 0 0 Mary Heather King Superintendent 037.50 X 0 0 0 false false false Snow Pond Center for the Arts 8 Goldenrod Lane Sidney ME 04330 Rents and Professional POLAND BUS SERVICE IN PO BOX 3116 SKOWHEGAN ME 04976 BUS SERVICE 2 3075762 3075762 Food Services 611710 135724 135724 Student Activity Accounts 611710 9262 9262 144986 5827 5827 Federal Reimb 59980 59980 56772 56772 116752 3343327 261738 0 0 0 0 0 0 1639293 1187748 451545 0 344030 229690 114340 0 0 11781 11781 14600 14600 0 0 76881 33014 43867 0 179177 106760 72417 37189 33488 3701 0 131491 131491 0 0 0 194435 194435 0 189102 189102 65844 65844 Student Transportation 377892 377892 Professional Development 12618 12618 Grant Writing 23445 23445 Co-curricular 814 814 142297 44234 98063 3440889 1648366 1792523 0 233764 288656 11787 11787 19314 19314 4255614 610501 3183643 3645113 653085 285993 4101593 4250863 152713 164857 3375000 3609688 3527713 3774545 X 564331 467751 9549 8567 573880 476318 4101593 4250863 -97562 X false true X true true true X false 5737 4590 3121713 227531 2894182 218953 218953 909211 381823 527388 3645113 Financial derivatives and other financial products Closely-held equity interests LOAN PROCEEDS RECEIVABLE 183463 CAPITAL ACCOUNT 102530 285993 Federal income taxes X 3343327 3343327 3343327 3440889 3440889 3440889 X 2 The School is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the School may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the School and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the years ended June 30, 2025 and 2024. Accordingly, no provision for income taxes has been made. The School files its forms 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Maine. The School is generally no longer subject to examination by the Internal Revenue Service for years before 2021. true true true true true true false false false false false false false false true false true 6a The School receives a subsidy from the State of Maine Department of Education based on the number of students and their respective places of residence. The School also receives federal grant assistance that is passed through the State of Maine Department of Education. Form 990, Part VI, Section C, Line 19 Policies and meeting minutes are on the website. All other documents are available upon request. Form 990, Part VI, Section B, Line 12c They monitor and enforce compliance with the conflict of interest policy by putting in the policy manual that in the event that a Board member is employed by a business or has a secondary interest in a business which furnishes goods or services to the school, that Board member has to declare their secondary interest and refrain from debating or voting when it pertains to contracts with that business. Form 990, Part VI, Section B, Line 15a Board of Directors determines the compensation for the Executive Director. Form 990, Part VI, Section B, Line 15b Board of Directors and Executive Director determine compensation for everyone else. Form 990, Part VI, Section B, Line 11b The 990 is reviewed by the CFO and Treasurer after that, it is presented to the Board.