2026-06-12T15:28:49-05:00 2025-09-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-10-01 010547055 MAINE COMMUNITY ACTION ASSOCIATION DBA MAINE COMMUNITY ACTION PARTNERSHIP MAIN 2074416657 17 MARKET SQUARE SOUTH PARIS ME 04281 VICTORIA FORKUS MANAGING DIRECTOR 2074416657 2026-06-09 1 1 JESSICA NATUS P01799381 2187224705 2026-06-09 2024 2025-03-06 01:10:19Z VICTORIA FORKUS 17 MARKET SQUARE SOUTH PARIS ME 04281 1909461 0 X WWW.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 4 10 0 0 940276 1555600 232825 353861 0 0 22193 0 1195294 1909461 197600 852031 0 0 265721 169741 0 0 0 713843 848348 1177164 1870120 18130 39341 330108 816541 131145 578237 198963 238304 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 1693627 852031 353861 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. 1693627 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 2 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X LAWRENCE RUGG 2073817036 17 MARKET SQUARE SOUTH PARIS ME 04281 JOE EVERETT PRESIDENT 1.00 X X 0 0 0 NOELLE COYNE VICE PRESIDENT 1.00 X X 0 0 0 JAMES MARTIN TREASURER/SECRETARY 1.00 X X 0 0 0 CLAIRE BERKOWITZ DIRECTOR 0.50 X 0 0 0 CARTER FRIEND DIRECTOR 0.50 X 0 0 0 KARA HAY DIRECTOR 0.50 X 0 0 0 DONNA KELLEY DIRECTOR 0.50 X 0 0 0 ROTA KNOTT DIRECTOR (THRU 06/25) 0.25 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 (THRU 03/25) 40.00 X 98356 0 21907 VICTORIA FORKUS MANAGING DIRECTOR 40.00 X 0 0 0 98356 0 21907 0 0 0 0 JSL PARTNERS INC 2600 E MARKET STREET GREENSBORO NC 27401 SUPPLY DISTRIBUTION SERVICES 195829 AROOSTOOK COUNTY ACTION PROGRAM 771 MAIN STREET PRESQUE AISLE ME 04769 SPECIALIZED CONSULT SERVICES 171430 CSST SOFTWARE LLC 100 MOUNT HOLLY BYPASS LUMBERTON NJ 08048 SOFTWARE SERVICES 170182 JEWISH COMMUNITY ALLIANCE OF SOUTHERN MA 1342 CONGRESS STREET PORTLAND ME 04102 SPECIAL EVENT SERVICES 102839 4 2758 1485571 67271 1555600 PROGRAM FEE REVENUE 999999 285605 285605 68256 68256 353861 1909461 353861 0 0 X 852031 852031 82850 55417 27433 65531 43832 21699 1807 1209 598 19553 13079 6474 3637 2195 1442 31694 19125 12569 244389 147470 96919 3390 3206 184 1073 30 1043 165072 165072 2200 1610 590 12095 9934 2161 950 899 51 3229 3054 175 DIRECT BENEFITS 230881 230881 TRAINING AND DEVELOPMEN 62548 62007 541 DUES AND SUBSCRIPTIONS 13535 12802 733 73655 69774 3881 1870120 1693627 176493 0 122668 428678 181748 360644 25692 27219 330108 816541 110606 192074 20539 386163 131145 578237 X 198963 238304 198963 238304 330108 816541 39341 0 X X 0 1 X 1 1 1 X 673667 1127972 1995055 940276 1555600 6292570 673667 1127972 1995055 940276 1555600 6292570 6292570 36 25 20 81 6292651 1031347 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 18000 0 0 18000 0 PART II-B, LINE 1: THE ORGANIZATION'S OUTSOURCED LOBBYING ACTIVITY WITH THE STATE OF MAINE LEGISLATURE AND GOVERNMENTAL AGENCIES ON LEGISLATIVE AND REGULATORY MATTERS TO MOOSE RIDGE ASSOCIATES AND THEY INVOICED US $18,000 FOR THE SESSION. 0 X 2108712 199251 199251 1909461 0 1909461 2069371 199251 199251 1870120 0 1870120 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 AROOSTOOK COUNTY ACTION PROGRAM 771 MAIN STREET PRESQUE AISLE ME 04769 010315849 501(C)(3) 165913 0 WHOLE FAMILY APPROACH OPPORTUNITY ALLIANCE 50 LYDIA LANE SOUTH PORTLAND ME 04106 010274725 501(C)(3) 118552 0 WHOLE FAMILY APPROACH WESTERN MAINE COMMUNITY ACTION 20A CHURCH STREET EAST WILTON ME 04234 010275156 501(C)(3) 88060 0 WHOLE FAMILY APPROACH KENNEBEC VALLEY COMMUNITY ACTION PROGRAM 97 WATER STREET WATERVILLE ME 04901 010277678 501(C)(3) 65526 0 WHOLE FAMILY APPROACH JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 1342 CONGRESS STREET PORTLAND ME 04102 010530420 501(C)(3) 62846 0 WHOLE FAMILY APPROACH YORK COUNTY COMMUNITY ACTION CORPORATION 6 SPRUCE STREET SANFORD ME 04073 016020406 501(C)(3) 58322 0 WHOLE FAMILY APPROACH WALDO COMMUNITY ACTION PARTNERS 9 FIELD STREET SUITE 201 BELFAST ME 04915 016020566 501(C)(3) 57072 0 WHOLE FAMILY APPROACH COMMUNITY CONCEPTS INC 240 BATES STREET LEWISTON ME 04240 010424969 501(C)(3) 49425 0 WHOLE FAMILY APPROACH MAINEHEALTH ONE MEDICAL CENTER DRIVE BIDDEFORD ME 04005 010238552 501(C)(3) 48203 0 WHOLE FAMILY APPROACH MIDCOAST MAINE COMMUNITY ACTION 34 WING FARM RD BATH ME 04530 010315732 501(C)(3) 37999 0 WHOLE FAMILY APPROACH ANDROSCOGGIN HEAD START & CHILD CARE 269 BATES STREET LEWISTON ME 04240 237323306 501(C)(3) 23743 0 WHOLE FAMILY APPROACH WABANAKI PUBLIC HEALTH & WELLNESS 1 MERCHANTS PLAZA BANGOR ME 04401 043337456 501(C)(3) 20165 0 WHOLE FAMILY APPROACH DOWNEAST COMMUNITY PARTNERS 248 BUCKSPORT RD ELLSWORTH ME 04605 010288757 501(C)(3) 8000 0 WHOLE FAMILY APPROACH 13 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. FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY CONCEPTS INC WAS GIVEN AN INTERIM EXECUTIVE DIRECTOR AGREEMENT TO PERFORM HIGH MANAGEMENT OVERSIGHT OF MECAP WHEN THE EXECUTIVE DIRECTOR RESIGNED IN MARCH 2025 UNTIL THE MANAGING DIRECTOR WAS HIRED IN JULY 2025. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S 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. THE EXECUTIVE DIRECTOR OF AN ELIGIBLE AGENCY BECOMES A MEMBER UPON PAYMENT OF REQUIRED DUES FOR THE CURRENT FISCAL YEAR. 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 990 IS REVIEWED WITH THE BOARD TREASURER PRIOR TO FILING. THE FULL BOARD IS THEN GIVEN A COPY OF THE 990 FOR REVIEW AFTER IT IS FILED. THE 990 IS 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 B, LINE 15A THE COMPENSATION AND HIRING PROCESS FOR THE MECAP MANAGING DIRECTOR WAS LED BY THE EXECUTIVE AND HUMAN RESOURCES COMMITTEES OF THE MECAP BOARD OF DIRECTORS, WITH THE FINAL HIRING AND COMPENSATION DECISION APPROVED BY THE FULL BOARD. ALL DELIBERATIONS AND APPROVALS WERE CONDUCTED BY INDEPENDENT BOARD MEMBERS, WITH NO CONFLICTS OF INTEREST. THE MANAGING DIRECTOR'S JOB DESCRIPTION AND COMPENSATION PACKAGE WERE DEVELOPED USING AVAILABLE JOB-MARKET INFORMATION AND RELEVANT INTERNAL HISTORICAL DATA, PROVIDING APPROPRIATE BENCHMARKING. CANDIDATES WERE INFORMED OF THE COMPENSATION STRUCTURE DURING THE HIRING PROCESS, AND NEGOTIATION WAS PERMITTED AS PART OF THE OFFER PROCESS. MECAP PROVIDES A COMPREHENSIVE BENEFITS PACKAGE, INCLUDING HEALTH INSURANCE COVERAGE AND RETIREMENT OPTIONS. TOTAL COMPENSATION AND BENEFITS, INCLUDING SALARY, ARE REVIEWED ANNUALLY BY THE BOARD TO ENSURE CONTINUED COMPETITIVENESS AND ALIGNMENT WITH ORGANIZATIONAL NEEDS AND MARKET CONDITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S 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 147,470. MANAGEMENT AND GENERAL EXPENSES 96,919. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 244,389. 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.