Civic Intelligence

Pine Island Camp

EIN 01-0493614 • 501(c)3 • Brunswick, ME

Profile

Summer camp & related educational programs.

PO Box 242Brunswick, ME 04011

www.pineisland.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

48th percentile

3.9%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

8.3%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,005,440

Up $536,469 (+8.3%) from 2023

Liabilities

Down

$86,822

Down $48,934 (-36%) from 2023

Net Assets

Up

$6,918,618

Up $585,403 (+9.2%) from 2023

Revenue

Down

$1,426,769

Down $211,050 (-13%) from 2023

Expenses

Down

$1,371,685

Down $55,717 (-3.9%) from 2023

Net Income

Down

$55,084

Down $155,333 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,006,797Liabilities 2011: $485,820Net Assets 2011: $2,520,9772011Assets 2012: $3,134,253Liabilities 2012: $446,316Net Assets 2012: $2,687,9372012Assets 2013: $3,334,260Liabilities 2013: $311,711Net Assets 2013: $3,022,5492013Assets 2014: $3,418,469Liabilities 2014: $237,196Net Assets 2014: $3,181,2732014Assets 2015: $3,423,764Liabilities 2015: $197,522Net Assets 2015: $3,226,2422015Assets 2016: $3,707,275Liabilities 2016: $163,911Net Assets 2016: $3,543,3642016Assets 2017: $4,074,185Liabilities 2017: $56,042Net Assets 2017: $4,018,1432017Assets 2018: $4,231,692Liabilities 2018: $87,934Net Assets 2018: $4,143,7582018Assets 2019: $4,303,595Liabilities 2019: $57,019Net Assets 2019: $4,246,5762019Assets 2020: $4,571,416Liabilities 2020: $282,910Net Assets 2020: $4,288,5062020Assets 2021: $4,936,224Liabilities 2021: $136,501Net Assets 2021: $4,799,7232021Assets 2022: $6,073,043Liabilities 2022: $123,024Net Assets 2022: $5,950,0192022Assets 2023: $6,468,971Liabilities 2023: $135,756Net Assets 2023: $6,333,2152023Assets 2024: $7,005,440Liabilities 2024: $86,822Net Assets 2024: $6,918,6182024

Highlighted filing

2024

Assets$7,005,440
Liabilities$86,822
Net Assets$6,918,618

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $873,351Expenses 2011: $836,120Net Income 2011: $37,2312011Revenue 2012: $916,326Expenses 2012: $846,563Net Income 2012: $69,7632012Revenue 2013: $1,055,438Expenses 2013: $867,882Net Income 2013: $187,5562013Revenue 2014: $1,004,115Expenses 2014: $894,769Net Income 2014: $109,3462014Revenue 2015: $1,010,786Expenses 2015: $858,249Net Income 2015: $152,5372015Revenue 2016: $1,129,325Expenses 2016: $877,006Net Income 2016: $252,3192016Revenue 2017: $1,386,106Expenses 2017: $968,590Net Income 2017: $417,5162017Revenue 2018: $1,507,072Expenses 2018: $1,131,171Net Income 2018: $375,9012018Revenue 2019: $1,192,847Expenses 2019: $1,142,321Net Income 2019: $50,5262019Revenue 2020: $652,427Expenses 2020: $755,587Net Income 2020: -$103,1602020Revenue 2021: $1,464,455Expenses 2021: $1,174,344Net Income 2021: $290,1112021Revenue 2022: $2,658,947Expenses 2022: $1,325,312Net Income 2022: $1,333,6352022Revenue 2023: $1,637,819Expenses 2023: $1,427,402Net Income 2023: $210,4172023Revenue 2024: $1,426,769Expenses 2024: $1,371,685Net Income 2024: $55,0842024

Highlighted filing

2024

Revenue$1,426,769
Expenses$1,371,685
Net Income$55,084

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.01$0.09$6.92$1.43$1.37$0.06
2023Detailed filing. Detailed filing data is available for this year.$6.47$0.14$6.33$1.64$1.43$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$0.12$5.95$2.66$1.33$1.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.94$0.14$4.80$1.46$1.17$0.29
2020Detailed filing. Detailed filing data is available for this year.$4.57$0.28$4.29$0.65$0.76$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.30$0.06$4.25$1.19$1.14$0.05
2018Summary only. Only limited summary data is available for this year.$4.23$0.09$4.14$1.51$1.13$0.38
2017Summary only. Only limited summary data is available for this year.$4.07$0.06$4.02$1.39$0.97$0.42
2016Summary only. Only limited summary data is available for this year.$3.71$0.16$3.54$1.13$0.88$0.25
2015Summary only. Only limited summary data is available for this year.$3.42$0.20$3.23$1.01$0.86$0.15
2014Summary only. Only limited summary data is available for this year.$3.42$0.24$3.18$1.00$0.89$0.11
2013Summary only. Only limited summary data is available for this year.$3.33$0.31$3.02$1.06$0.87$0.19
2012Summary only. Only limited summary data is available for this year.$3.13$0.45$2.69$0.92$0.85$0.07
2011Summary only. Only limited summary data is available for this year.$3.01$0.49$2.52$0.87$0.84$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,473,319
Mission and Program Overview

Mission

Summer camp & related educational programs

Summer camp & related educational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,219,238$4,613,836▲ $1,394,598
Land, Buildings, and Equipment, Net$1,797,284$1,725,420▼ $71,864
Pledges and Grants Receivable$618,519$266,225▼ $352,294
Accounts Receivable$35,187$154,126▲ $118,939
Cash and Non-Interest-Bearing Accounts$460,459$153,879▼ $306,580
Prepaid Expenses and Deferred Charges$58,328$58,139▼ $189
Inventories for Sale or Use$65$6,610▲ $6,545
Savings and Temporary Cash Investments$278,891$1,205▼ $277,686
Total Assets$6,468,971$7,005,440▲ $536,469
Other Assets Total$1,000$26,000▲ $25,000
Liabilities
Unsecured Notes Loans Payable$52,842$41,979▼ $10,863
Accounts Payable and Accrued Expenses$53,225$33,029▼ $20,196
Deferred Revenue$29,689$11,814▼ $17,875
Total Liabilities$135,756$86,822▼ $48,934
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,780,104$5,261,846▲ $481,742
Net Assets With Donor Restrictions$1,553,111$1,656,772▲ $103,661
Total Net Assets Fund Balance$6,333,215$6,918,618▲ $585,403
Total Liabilities and Net Assets / Fund Balance$6,468,971$7,005,440▲ $536,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$704,679$1,205,387$1,910,066
Land$903,113-$903,113
Equipment$117,628$590,203$707,831

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,061,074$69,745▲ $148,375-$1,279,194
2022$934,409$77,600▲ $49,065-$1,061,074
2021$2,596,809$966,500▲ $3,837$2,632,737$934,409
2020$2,275,273$64,705▲ $333,035$2,600$2,596,809
2019$2,101,648$121,706▲ $71,634-$2,275,273
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alex ToolePresidentFT$69,461-$69,461
Sarah HunterTreasurer/SecretaryFT$47,850-$47,850
Ben SwanExecutive DirectorFT$29,996$996$30,992

Board Members and Trustees

NameTitle
Sumner FordPresident
Ben HincksDirector
Ben SwanDirector
Bianca BellDirector
Charlie BoutwellDirector
Chris SchellDirector
Kate SkogenDirector
Matt KennardDirector
Max HuberDirector
Nick BellamyDirector
Rip SwanDirector
Will SchellDirector
Woody HoytDirector
Emily SwanBusiness Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$473,871
Program Service Revenue
$719,410
Investment Income
$106,058
Other Revenue
$127,430
All Other Contributions
$473,871
Change in Net Assets
$55,084

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Boats and Planes1$25,000Fair Market Value
Total Noncash Contributions1$25,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,318,719
Revenue Not Reported on Financial Statements
$108,050
Revenue Not Reported on Form 990
$530,319
Other Revenue Adjustments
$108,050
Total Revenue per Audited Statements
$1,849,038
Total Revenue per Form 990
$1,426,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$660,707
Salaries, Compensation, and Employee Benefits$589,714
Grants and Similar Amounts Paid$108,050
Total Fundraising Expense$66,303
Professional Fundraising Fees$13,214

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$301,695$41,578$18,481$361,754
Current Officers, Directors, Trustees, and Key Employees$122,851$16,930$7,526$147,307
All Other Expenses$117,762$2,212$9,984$129,958
Grants to Domestic Individuals$108,050--$108,050
Depreciation Depletion$98,365--$98,365
Insurance$78,944$2,674-$81,618
Occupancy$54,250$3,092$1,382$58,724
Payroll Taxes$35,316$4,460$1,969$41,745
Other Expenses$41,233$2,267$10,535$41,233
Other Employee Benefits$31,147$6,277$1,484$38,908
Information Technology$23,306$2,540$860$26,706
Travel$20,260$1,170$868$22,298
Fees for Services Legal$18,870--$18,870
Fees for Services Accounting-$18,809-$18,809
Fees for Services Professional Fundraising--$13,214$13,214
Interest$2,564$19-$2,583
Total Functional Expenses$1,203,354$102,028$66,303$1,371,685

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,371,685
Expenses per Audited Statements$1,263,635
Total Expenses per Audited Statements$1,263,635
Expenses Not Reported on Financial Statements$108,050
Other Expense Adjustments$108,050
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$13,214
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
-ShareholdersRent paidNo$8,794
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Ben Swan, Director, and Emily Swan, Director, are spouses.

Form 990, Part VI, Section B, line 11B

Treasurer and board member(s) review 990 prior to filing. Comments are discussed with tax preparer and changes are made if needed.

Form 990, Part VI, Section B, line 15

Board has an annual executive session to discuss items such as compensation of treasurer.

Form 990, Part VI, Section C, line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Pine Island Camp
EIN
01-0493614
Phone
2074653031
Address
PO Box 242, Brunswick, ME 04011

Signing Officer

Name
Sarah Hunter
Title
Treasurer
Phone
2074653031
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Hincks
Formed
1994
Legal Domicile
Me
Voting Board Members
15
Independent Board Members
13
Employees
55
Volunteers
55

Preparer

Firm
Purdy Powers & Company
Address
130 Middle Street, Portland, ME 04101
Preparer
Maria M Happnie CPA
Phone
2077753496
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Loss on Fixed Asset Disposal 46,550.

Form 990, Part XII, Line 2C:

The Board of Directors is responsible for oversight of the Organization's independent accountant. This process has not changed from prior year.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Realized/Unrealized Investment Gain 530,319.

Part XI, Line 4B - Other Adjustments:

Scholarships 108,050.

Part XII, Line 4B - Other Adjustments:

Scholarships 108,050.

Part X - FIN 48 Footnote

The Organization qualifies as an organization exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and files a Form 990 tax return. With few exceptions, the Organization is no longer subject to examinations by tax authorities for years before 2019 due to statute of limitations. The Organization has adopted the provisions of FASB ASC, Income Taxes. Management of the Organization believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0Whitehead light station programs seek to give participants unparalleled opportunity to enjoy the dramatic coast of Maine in an atmosphere that will broaden knowledge, strengthen skills and promote renewal through a program of simple living, appreciation of the natural world and first rate instruction.
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