Aroostook County Action Program
Nonprofit profile at a glance
- EIN
- 010315849
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Presque Isle, ME, USA
- Phone
- 2077643721
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Abuse, Prevention
Reported finances
- Revenue
- $18,456,371
- Expenses
- $18,202,223
- Assets
- $13,446,087
- Liabilities
- $1,441,937
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Highest reported compensation
- JASON PARENT (EXECUTIVE DI): $163,381 total reported compensation
- SUE POWERS (HIGHLY COMPE): $141,979 total reported compensation
- WANDA OSGOOD (CFO): $128,191 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Aroostook county action program, inc. Provides services and resources that help individuals and families achieve greater economic independence. As a leader, or in partnership with others, acap strengthens the community by responding to human needs.
What it reported doing in 2024
Early care and education -early care and education provides head start, child care, early intervention, & child care food programs. Accomplishments: through an agreement with Maine department of education, sad1 and acap continued partnership to expand the enrollment of the sad1 preschool program by classrooms operated by acap and serving district students. Two of these sad1 classrooms operate 6 hours a day/5 days a week on the school schedule. In addition to this partnership, acap has been in conversation with other school districts to discuss future partnership and collaborations. The caribou early care facility underwent a renovation this year, resulting in additional classroom space, equipment, and a more modern learning environment for the children enrolled at that center.
Operating model
- Revenue model
- Grant-funded. 79% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 83% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 71
- Accountability: 100
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 90
- Program expense ratio: 91.7%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.4%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 3%; rating input score 68; 68th percentile among comparable filings
Growth
- Program expense growth: 8.9% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 5.4% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 7.7% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 91.7% of spending went to programs
- Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $16.7M in reported program spending
- Leadership: top reported pay $163K · 25 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.3M reported
- Consistency: 32 of 32 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.