Civic Intelligence

Birch Rock Camp

990 • Fiscal year 2014 • EIN 01-0376696

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 06, 2015

30 Bellevue AveSouth Portland, ME 04106

(207) 829-0981

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

67th percentile

9.7%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,317

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

65th percentile

7.1%

Faster asset growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

59th percentile

7.7%

Faster revenue growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,616,338

Up $107,807 (+7.1%) from 2013

Net Assets

Up

$1,537,009

Up $75,158 (+5.1%) from 2013

Liabilities

Up

$79,329

Up $32,649 (+70%) from 2013

Revenue

Up

$865,589

Up $61,597 (+7.7%) from 2013

Expenses

Up

$781,890

Up $72,760 (+10%) from 2013

Net Income

Down

$83,699

Down $11,163 (-12%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,389,593Liabilities 2010: $62,847Net Assets 2010: $1,326,7462010Assets 2011: $1,350,449Liabilities 2011: $32,700Net Assets 2011: $1,317,7492011Assets 2012: $1,421,345Liabilities 2012: $68,680Net Assets 2012: $1,352,6652012Assets 2013: $1,508,531Liabilities 2013: $46,680Net Assets 2013: $1,461,8512013Assets 2014: $1,616,338Liabilities 2014: $79,329Net Assets 2014: $1,537,0092014Assets 2015: $1,723,216Liabilities 2015: $97,835Net Assets 2015: $1,625,3812015Assets 2016: $1,879,997Liabilities 2016: $90,170Net Assets 2016: $1,789,8272016Assets 2017: $2,057,724Liabilities 2017: $100,021Net Assets 2017: $1,957,7032017Assets 2018: $2,092,119Liabilities 2018: $79,295Net Assets 2018: $2,012,8242018Assets 2019: $2,175,591Liabilities 2019: $97,839Net Assets 2019: $2,077,7522019Assets 2020: $2,248,499Liabilities 2020: $289,978Net Assets 2020: $1,958,5212020Assets 2021: $2,320,835Liabilities 2021: $134,811Net Assets 2021: $2,186,0242021Assets 2022: $2,948,777Liabilities 2022: $784,912Net Assets 2022: $2,163,8652022Assets 2023: $3,087,053Liabilities 2023: $724,247Net Assets 2023: $2,362,8062023Assets 2024: $3,235,442Liabilities 2024: $725,141Net Assets 2024: $2,510,3012024

Highlighted filing

2014

Assets$1,616,338
Liabilities$79,329
Net Assets$1,537,009

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $578,5682010Expenses 2011: $598,2012011Expenses 2012: $668,1492012Revenue 2013: $803,992Expenses 2013: $709,130Net Income 2013: $94,8622013Revenue 2014: $865,589Expenses 2014: $781,890Net Income 2014: $83,6992014Revenue 2015: $960,885Expenses 2015: $865,618Net Income 2015: $95,2672015Revenue 2016: $1,005,404Expenses 2016: $856,641Net Income 2016: $148,7632016Revenue 2017: $1,029,669Expenses 2017: $885,273Net Income 2017: $144,3962017Revenue 2018: $1,087,259Expenses 2018: $972,298Net Income 2018: $114,9612018Revenue 2019: $1,074,958Expenses 2019: $1,032,558Net Income 2019: $42,4002019Revenue 2020: $480,895Expenses 2020: $606,821Net Income 2020: -$125,9262020Revenue 2021: $1,154,267Expenses 2021: $911,875Net Income 2021: $242,3922021Revenue 2022: $1,130,531Expenses 2022: $1,065,995Net Income 2022: $64,5362022Revenue 2023: $1,245,198Expenses 2023: $1,097,759Net Income 2023: $147,4392023Revenue 2024: $1,376,195Expenses 2024: $1,208,993Net Income 2024: $167,2022024

Highlighted filing

2014

Revenue$865,589
Expenses$781,890
Net Income$83,699
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 6, 2015
Return Version
2014v5.0
Gross Receipts
$883,026
Mission and Program Overview

Mission

Traditional summer camp for boys ages 7 - 15

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$929,673$907,298▼ $22,375
Investments in Publicly Traded Securities$249,213$259,258▲ $10,045
Cash and Non-Interest-Bearing Accounts$159,947$203,688▲ $43,741
Savings and Temporary Cash Investments$72,945$90,010▲ $17,065
Total Assets$1,508,524$1,616,338▲ $107,814
Other Assets Total$96,746$156,084▲ $59,338
Liabilities
Deferred Revenue$46,680$79,180▲ $32,500
Accounts Payable and Accrued Expenses-$149-
Total Liabilities$46,680$79,329▲ $32,649
Net Assets / Fund Balance
Unrestricted Net Assets$1,104,486$1,154,335▲ $49,849
Temporarily Rstr Net Assets$357,358$382,674▲ $25,316
Total Net Assets Fund Balance$1,461,844$1,537,009▲ $75,165
Total Liabilities and Net Assets / Fund Balance$1,508,524$1,616,338▲ $107,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$696,739$336,843$1,033,582
Leasehold Improvements$118,765$166,272$285,037
Other Land Buildings$91,794$41,915$133,709
Other Assets Org$156,084--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$287,502$69,270▲ $10,046-$312,818
2013$227,814$75,620▲ $31,893-$287,502
2012$200,251$63,835▲ $22,563-$227,814
2011$189,569$66,062▼ $1,230-$200,251
2010$186,221$52,691▲ $7,532-$189,569
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard DeeringDirectorFT$62,658$5,659$68,317
Michael MattsonCamp DirectoFT$55,875$5,659$61,534

Board Members and Trustees

NameTitle
Seth BrewsterPresident
Alesia KleinDirector
Allison SmithDirector
Amy YoungDirector
Arlene WhichardDirector
Bev StoneDirector
Bob CleavesDirector
Bruce WhichardDirector
Geoffrey AlexanderDirector
Gerry TuffyDirector
Hoddy KleinDirector
Joan KoffmanDirector
Jojo HerzigDirector
Julie MclaughlinDirector
Libby WhittierDirector
Lindsay AlexanderDirector
Maria TringaleDirector
Mark MclaughlinDirector
Nancy DreyerDirector
Paul TringaleDirector
Peter HerzigDirector
Peter YoungDirector
Steve WhittierDirector
Win SmithDirector
David WeeksCampaign CHA
Francie CampbellCouncil Chai
Fred HowardFacilities C
Becca BrewsterFamily Camps
Toby BrewsterFamily Camps
Bob StoneInvestment C
Bob TuffyMarketing Ch
Ryck BirchSecretary
Michael HerzigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$116,178
Program Service Revenue
$730,434
Investment Income
$18,977
Other Revenue
$0
All Other Contributions
$116,178
Change in Net Assets
$83,699
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$449,599
Salaries, Compensation, and Employee Benefits$278,291
Grants and Similar Amounts Paid$54,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,926$64,926-$129,852
Payroll Taxes$28,204$42,306-$70,510
Other Salaries and Wages$29,811$35,744-$65,555
Occupancy$63,926--$63,926
Depreciation Depletion$52,339$2,470-$54,809
Grants to Domestic Individuals$54,000--$54,000
Advertising-$35,886-$35,886
Fees for Services Other$26,420$5,026-$31,446
Travel$30,860--$30,860
Insurance-$27,481-$27,481
All Other Expenses$26,846--$26,846
Office Expenses-$25,748-$25,748
Other Expenses$16,534--$16,534
Other Employee Benefits$6,187$6,187-$12,374
Fees for Services Accounting-$4,995-$4,995
Fees for Service Investment Mgmnt Fees-$75-$75
Total Functional Expenses$531,046$250,844$0$781,890
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brewster Family TrustTrusteesRent Paid to TrustNo$15,021
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Toby brewster becca brewster director director husband and wife toby and becca brewster carol brewster directors director family seth brewster toby, becca and carol brewster director director family fred howard michelle howard director director husband and wife geoffrey alexander lindsay alexander director director husband and wife bob stone bev stone director director husband and wife win smith allison smith director director husband and wife michael herzig jo jo herzig director director husband and wife michael and jo jo herzig peter herzig directors director family bob tuffy gerry tuffy director director husband and wife peter young amy young director director husband and wife doug cole nancy cole director director husband and wife steve whittier libby whittier director director husband and wife

Form 990, Page 6, Part VI, Line 11B

The 990 will be reviewed by michael herzig, the person who the books are in the care of and rich deering.

Form 990, Page 6, Part VI, Line 19

Governing documents are not typically made available to the public, however if required, upon request such documents would be made available.

Filing and Contact Details

Filer

Filer Name
Birch Rock Camp
EIN
01-0376696
Phone
2078290981
Address
30 BELLEVUE AVE, SOUTH PORTLAND, ME 04106

Signing Officer

Name
Michael Herzig
Title
Treasurer
Phone
2078290981
Signed
2015-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Seth Brewster President
Formed
1926
Legal Domicile
Me
Voting Board Members
33
Independent Board Members
31
Employees
4
Volunteers
7

Preparer

Firm
Pfbfcpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Danielle D Martin CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -1

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt340
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CAMP DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4FAMILY CAMPS
IRS990/Form990PartVIISectionAGrp/TitleTxt5FAMILY CAMPS
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNCIL CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11FACILITIES C
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19INVESTMENT C
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23MARKETING CH
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25CAMPAIGN CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt33PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt34TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt02557
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt033
IRS990/GrantAmt054000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt054000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt054000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt019994
IRS990/GrossReceiptsAmt0883026
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt031
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt027481
IRS990/InsuranceGrp/TotalAmt027481
IRS990/InvestmentIncomeGrp/ExclusionAmt016420
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016420
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0249213
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0259258
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0545030
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0929673
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0907298
IRS990/LandBldgEquipCostOrOtherBssAmt01452328
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt017437
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TRADITIONAL SUMMER CAMP FOR BOYS AGES 7 - 15
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06187
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IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1STAFFING
IRS990/OtherExpensesGrp/Desc2PROGRAMMING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/ProgramServicesAmt129427
IRS990/OtherExpensesGrp/ProgramServicesAmt225860
IRS990/OtherExpensesGrp/ProgramServicesAmt316534
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IRS990/OtherExpensesGrp/TotalAmt129427
IRS990/OtherExpensesGrp/TotalAmt225860
IRS990/OtherExpensesGrp/TotalAmt316534
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035744
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt029811
IRS990/OtherSalariesAndWagesGrp/TotalAmt065555
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt028204
IRS990/PayrollTaxesGrp/TotalAmt070510
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SETH BREWSTER PRESIDENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1MWA TUITION
IRS990/ProgramServiceRevenueGrp/Desc2FAMILY CAMP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0694639
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128640
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0694639
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27155
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0134311
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt047825
IRS990/PYInvestmentIncomeAmt018030
IRS990/PYOtherExpensesAmt0401859
IRS990/PYProgramServiceRevenueAmt0651651
IRS990/PYRevenuesLessExpensesAmt094862
IRS990/PYSalariesCompEmpBnftPaidAmt0259446

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.24$0.73$2.51$1.38$1.21$0.17
2023Detailed filing. Detailed filing data is available for this year.$3.09$0.72$2.36$1.25$1.10$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.78$2.16$1.13$1.07$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.13$2.19$1.15$0.91$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.29$1.96$0.48$0.61$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.10$2.08$1.07$1.03$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.08$2.01$1.09$0.97$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.10$1.96$1.03$0.89$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.09$1.79$1.01$0.86$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.10$1.63$0.96$0.87$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.08$1.54$0.87$0.78$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.51$0.05$1.46$0.80$0.71$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.07$1.35$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.03$1.32$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.06$1.33$0.58