Cobscook Community Learning Center

Nonprofit profile at a glance

EIN
010449348
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Trescott, ME, USA
Phone
2077332233
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,130,432
Expenses
$1,233,322
Assets
$2,887,476
Liabilities
$525,301

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Kara McCrimmon (Co-Executive Director)
  • Shaun Haskins (Co-Executive Director)

Highest reported compensation

  • Kara McCrimmon (Co-Executive Director): $69,856 total reported compensation
  • Shaun Haskins (Co-Executive Director): $62,896 total reported compensation
  • Colby Soctomah Lewey (Chair): $6,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O.

What it reported doing in 2024

Cobscook Experiential Programs offers experiential, place-based education, outdoor leadership, and practical skill-building programs grounded in the ecology and cultures of the Cobscook Bay region and in a positive social/emotional setting. The signature program is a 4-year high school program offered in partnership with the Calais School Department. CEP is relational and experiential and leverages interdisciplinary, outdoor education and place-based pedagogies as transformative pathways for learning and engagement. Students participate in expeditions, community service projects, fieldwork with local experts and knowledge keepers, and individualized, small-group, and hands-on learning. These approaches are responsive to the needs of the youth, center student voice, and strengthen both personal and community wellbeing. CEP programming also includes a full slate of synergistic summer and afterschool programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -9.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 78.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $973K in reported program spending
  • Leadership: top reported pay $70K · 12 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.