CHOCOLATE CHURCH ARTS CENTER

EIN: 010348331 501(c)(3) Arts, Culture & Humanities

BATH, ME

Total Revenue
$475,988
Total Expenses
$549,257
Total Assets
$793,229
Net Assets
$788,378
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1980
Legal Domicile
ME
Principal Officer
JUSTIN COFFIN
Phone
2074428455
Tax Period
2024-07-01 to 2025-06-30

CHOCOLATE CHURCH ARTS CENTER, founded in 1980, is a small nonprofit in the Arts, Culture & Humanities sector that reported $476K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $549K exceeded revenue, resulting in a 15% operating deficit.

Mission

THE CHOCOLATE CHURCH ARTS CENTER (CCAC) WAS INCORPORATED AND RECEIVED 501(C)(3) STATUS IN 1977 AND HAS OVER THE ENSUING DECADES EXERCISED ITS DUAL MISSION OF PRESENTING VISUAL AND PERFORMING ARTS TO MID COAST MAINE WHILE PRESERVING AND PROTECTING IT'S HOME, THE FORMER CENTRAL CHURCH BUILT IN 1847. BUILT ON THE PREMISE THAT EVERY COMMUNITY SHOULD HAVE A PLACE TO REVEL IN THE ARTS, THIS MAGNIFICENT BUILDING HAS BECOME AN ANNUAL HOME TO MUSICIANS, ACTORS, COMMUNITY ARTS PRODUCTIONS AND VISUAL ARTISTS. WE PRODUCE UP TO 45 MAINE STAGE PERFORMANCES A YEAR. OUR SEATING CAPACITY IS 297. THAT MAKES OUR POTENTIAL ANNUAL AUDIENCE MEMBERS $14,850.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $279,109
Program Service Revenue $172,286
Investment Income $14,716
Other Revenue $9,877
TOTAL REVENUE $475,988

Expense Breakdown

Grants Paid $0
Salaries & Benefits $201,126
Fundraising Expenses $0
Program Expenses $549,257
Other Expenses $348,131
TOTAL EXPENSES $549,257

Year-over-Year Comparison

2024 2023 Change
Revenue $475,988 $584,521 -0.2%
Expenses $549,257 $341,579 +0.6%
Net Income $-73,269 $242,942 -1.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
13
Independent Members
13
Employees
5
Volunteers
12

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
13
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BRETT JOHNSON TRUSTEE 0.50
Director
$0 $0 $0
STEVE KENT TRUSTEE 0.50
Director
$0 $0 $0
SHANE MCKENNA TRUSTEE 0.50
Director
$0 $0 $0
MICHAEL TRUSTEE 0.50
Director
$0 $0 $0
JOHN MULLANEY PRESIDENT 0.50
Officer Director
$0 $0 $0
JUSTIN COFFIN TREASURER 1.00
Officer Director
$0 $0 $0
GRETA ATCHINSON SECRETARY 0.50
Officer Director
$0 $0 $0
MIRIAM JAMISON VICE PRESIDENT 0.50
Director
$0 $0 $0
KIMBERLY BECKER TRUSTEE 1.00
Director
$0 $0 $0
JANE CLUKEY TRUSTEE 0.50
Director
$0 $0 $0
SHANNON ELS TRUSTEE 0.50
Director
$0 $0 $0
JAMIE MERCURIO TRUSTEE 0.50
Director
$0 $0 $0
KEN BRILL TRUSTEE 0.50
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $475,988 $549,257 $793,229 $-73,269
2024 $584,521 $341,579 $865,448 $242,942
2023 $434,551 $356,843 $608,168 $77,708
2022 $430,511 $371,464 $533,473 $59,047
2021 $191,703 $203,876 $475,882 $-12,173
2020 $253,081 $243,715 $488,685 $9,366
2019 $280,049 $313,273 $469,360 $-33,224
2018 $219,550 $260,939 $503,634 $-41,389
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