Civic Intelligence

Birch Rock Camp

990 • Fiscal year 2025 • EIN 01-0376696

Jan 01, 2025 to Dec 31, 2025

15 Skyline RoadSouth Portland, ME 04106

(207) 829-0981

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$2,638,746

Down $596,696 (-18%) from 2024

Net Assets

Down

$2,498,275

Down $12,026 (-0.5%) from 2024

Liabilities

Down

$140,471

Down $584,670 (-81%) from 2024

Revenue And Expenses

Revenue

Down

$1,321,711

Down $54,484 (-4.0%) from 2024

Expenses

Up

$1,291,188

Up $82,195 (+6.8%) from 2024

Net Income

Down

$30,523

Down $136,679 (-82%) from 2024

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: $2,510,3012024Assets 2025: $2,638,746Liabilities 2025: $140,471Net Assets 2025: $2,498,2752025

Highlighted filing

2025

Assets$2,638,746
Liabilities$140,471
Net Assets$2,498,275

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: $167,2022024Revenue 2025: $1,321,711Expenses 2025: $1,291,188Net Income 2025: $30,5232025

Highlighted filing

2025

Revenue$1,321,711
Expenses$1,291,188
Net Income$30,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 15, 2026
Return Version
2025v4.0
Gross Receipts
$1,893,527
Mission and Program Overview

Mission

Birch rock camp is dedicated to giving boys an adventurous summer experience that builds self-confidence, broadens accomplishments and strengthens character. Our back-to-basics program emphasizes enjoyment and stewardship of nature, and mastery of traditional camping skills. We model lives of simplicity, creativity and enduring friendship. We foster a welcoming and accepting atmosphere where campers from all backgrounds feel valued and included. With our motto, help the other fellow, we encourage boys to grow in generosity, integrity and mutual support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,442,824$1,443,701▲ $877
Investments in Publicly Traded Securities$681,340$738,155▲ $56,815
Cash and Non-Interest-Bearing Accounts$226,298$270,562▲ $44,264
Savings and Temporary Cash Investments$338,095$184,764▼ $153,331
Total Assets$2,700,916$2,638,746▼ $62,170
Other Assets Total$12,359$1,564▼ $10,795
Liabilities
Deferred Revenue$154,715$129,647▼ $25,068
Mortgage Notes Payable Secured by Investment Property$14,255$7,828▼ $6,427
Other Liabilities$2,488$1,565▼ $923
Accounts Payable and Accrued Expenses-$1,431-
Total Liabilities$171,458$140,471▼ $30,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,464,731$1,294,680▼ $170,051
Net Assets With Donor Restrictions$1,064,727$1,203,595▲ $138,868
Total Net Assets Fund Balance$2,529,458$2,498,275▼ $31,183
Total Liabilities and Net Assets / Fund Balance$2,700,916$2,638,746▼ $62,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,178,124$807,702$1,985,826
Leasehold Improvements$182,260$369,555$551,815
Other Land Buildings$83,317$136,271$219,588

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$676,341$31,610▲ $86,200$55,997$738,154
2024$550,555$103,843▲ $46,943$25,000$676,341
2023$482,558$5,147▲ $68,272$5,422$550,555
2022$520,251$16,828▼ $48,865$5,656$482,558
2021$476,937$11,205▲ $37,421$5,311$520,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael MattsonCamp DirectoFT$102,133$23,400$125,533
Richard DeeringAlumni/commFT$101,129$13,400$114,529

Board Members and Trustees

NameTitle
Seth BrewsterChair
Paul TringaleVice-chair
Andrew ChaseDirector
Arlene WhichardDirector
Becca BrewsterDirector
Ben BrewsterDirector
Bob DonahueDirector
Bruce WhichardDirector
Eli BrewsterDirector
Elizabeth ElliottDirector
Francie CampbellDirector
Jenn RotmanDirector
Jim ChalmersDirector
Katie ChalmersDirector
Kim RubinDirector
Lisa BozzelliDirector
Michael CastelliDirector
Peter HerzigDirector
Rebecca ChaseDirector
Rebecca MelvoinDirector
Richard RotmanDirector
Zach RubinDirector
Ryck BirchAssistant Se
Thomas JoyceAssistant Se
Alex MclaughlinAssistant Tr
David NesherSecretary
Michael HerzigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$363,938
Program Service Revenue
$851,095
Investment Income
$106,715
Other Revenue
$-37
All Other Contributions
$363,938
Change in Net Assets
$30,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$676,292
Salaries, Compensation, and Employee Benefits$514,846
Total Fundraising Expense$150,971
Professional Fundraising Fees$100,050
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$246,432--$246,432
Current Officers, Directors, Trustees, and Key Employees$51,066$152,196-$203,262
Depreciation Depletion$109,740$5,478-$115,218
Occupancy$111,536--$111,536
Fees for Services Professional Fundraising--$100,050$100,050
Advertising-$34,929$50,921$85,850
Insurance$15,602$66,622-$82,224
Payroll Taxes$36,873$22,820-$59,693
Office Expenses-$41,597-$41,597
Travel$32,387--$32,387
Other Expenses$18,366--$18,366
All Other Expenses$14,507$2,973-$17,480
Fees for Services Other$9,240$4,612-$13,852
Fees for Services Accounting-$11,000-$11,000
Pension Plan Contributions-$5,459-$5,459
Interest$582--$582
Total Functional Expenses$792,531$347,686$150,971$1,291,188
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$100,050
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$26,121
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,565
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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

Ben brewster eli brewster director director family seth brewster becca brewster director director family michael herzig peter herzig directors director family jenn rotman richard rotman director director husband and wife arlene whichard bruce whichard director director husband and wife kim rubin zach rubin director director husband and wife jim chalmers katie chalmers director director husband and wife andrew chase rebecca chase director director husband and wife

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

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

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Birch Rock Camp
EIN
01-0376696
Phone
2078290981
Address
15 SKYLINE ROAD, SOUTH PORTLAND, ME 04106

Signing Officer

Name
Michael Herzig
Title
Treasurer
Signed
2026-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Seth Brewster
Formed
1926
Legal Domicile
Me
Voting Board Members
27
Independent Board Members
24
Employees
55
Volunteers
27

Preparer

Firm
One River Cpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Gary W Smith CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Birch rock camp is dedicated to giving boys an adventurous summer experience that builds self-confidence, broadens accomplishments and strengthens character. Our back-to-basics program emphasizes enjoyment and stewardship of nature, and mastery of traditional camping skills. We model lives of simplicity, creativity and enduring friendship. We foster a welcoming and accepting atmosphere where campers from all backgrounds feel valued and included. With our motto, help the other fellow, we encourage boys to grow in generosity, integrity and mutual support.

Form 990, Page 2, Part III, Line 4A

Set apart by our small size and focus on non-competitive achievement, birch rock camp has provided a summer home for boys ages 7 16 since 1926. The camps mission is to challenge campers to take responsibility for their own lives, and to help them appreciate the needs of others in emphasizing our motto: help the other fellow. Birch rocks program promotes the well- rounded development of its campers by building character and encouraging cooperation, confidence, and a willingness to try new things. A proud and accredited member of the american camp association and active partner with maine summer camps, birch rocker is an old-fashioned boys residential camp where tradition and hallowed ritual surround every aspect of the day from the wakeup bell to the lights-out call. Our daily program offers the right balance of structure and free choice - as well as the perfect blend of energetic fun, quiet concentration on tasks and relaxing downtime including in our unique library. While there are many activities (camping trips, swimming, watercraft, field sports, arts, nature and primitive skillsetc.) to choose from daily, each camper is required to set goals for himself and set a plan for achievement. Learning by doing and sharing is how birch rockers build more self-esteem and personal success. The birch rock community is distinguished by the many campers and counselors (3 to 1 ratio) who return each year, and even for decades. Birch rockers are committed to being the finest mentors, and passing on our values and cherished traditions to generations of campers to come.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CAMP DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1ALUMNI/COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT SE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18ASSISTANT SE
IRS990/Form990PartVIISectionAGrp/TitleTxt19ASSISTANT TR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/FormationYr01926
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt052456
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt027
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt01893527
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndivRcvdGreaterThan100KCnt02
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt015602
IRS990/InsuranceGrp/TotalAmt082224
IRS990/InterestGrp/ProgramServicesAmt0582
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IRS990/LegalDomicileStateCd0ME
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0BIRCH ROCK CAMP IS DEDICATED TO GIVING BOYS AN ADVENTUROUS SUMMER EXPERIENCE THAT BUILDS SELF-CONFIDENCE, BROADENS ACCOMPLISHMENTS AND STRENGTHENS CHARACTER. OUR BACK-TO-BASICS PROGRAM EMPHASIZES ENJOYMENT AND STEWARDSHIP OF NATURE, AND MASTERY OF TRADITIONAL CAMPING SKILLS. WE MODEL LIVES OF SIMPLICITY, CREATIVITY AND ENDURING FRIENDSHIP. WE FOSTER A WELCOMING AND ACCEPTING ATMOSPHERE WHERE CAMPERS FROM ALL BACKGROUNDS FEEL VALUED AND INCLUDED. WITH OUR MOTTO, HELP THE OTHER FELLOW, WE ENCOURAGE BOYS TO GROW IN GENEROSITY, INTEGRITY AND MUTUAL SUPPORT.
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IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3OTHER
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IRS990/OtherExpensesGrp/ProgramServicesAmt130872
IRS990/OtherExpensesGrp/ProgramServicesAmt225566
IRS990/OtherExpensesGrp/ProgramServicesAmt318366
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IRS990/OtherLiabilitiesGrp/BOYAmt02488
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IRS990/OtherRevenueMiscGrp/Desc0GAIN/LOSS ON DISPOSAL OF ASSE
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IRS990/OtherWebsiteInd0X
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05459
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SETH BREWSTER
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FAMILY CAMP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0833903
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117192

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.64$0.14$2.50$1.32$1.29$0.03
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