Civic Intelligence

Chebeague Recreation Center Inc.

990 • Fiscal year 2016 • EIN 01-0509203

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

382 North RoadChebeague Island, ME 04017

(207) 846-5068

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.03x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$56,860

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

54th percentile

2.9%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$886,783

Up $25,383 (+2.9%) from 2015

Net Assets

Up

$880,148

Up $22,593 (+2.6%) from 2015

Liabilities

Up

$6,635

Up $2,790 (+73%) from 2015

Revenue

Up

$259,912

Up $30,657 (+13%) from 2015

Expenses

Up

$252,421

Up $22,594 (+9.8%) from 2015

Net Income

Up

$7,491

Up $8,063 (+1410%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $876,391Liabilities 2011: $2,335Net Assets 2011: $874,0562011Assets 2012: $888,870Liabilities 2012: $4,746Net Assets 2012: $884,1242012Assets 2013: $881,457Liabilities 2013: $2,298Net Assets 2013: $879,1592013Assets 2014: $860,169Liabilities 2014: $4,037Net Assets 2014: $856,1322014Assets 2015: $861,400Liabilities 2015: $3,845Net Assets 2015: $857,5552015Assets 2016: $886,783Liabilities 2016: $6,635Net Assets 2016: $880,1482016Assets 2017: $879,947Liabilities 2017: $2,647Net Assets 2017: $877,3002017Assets 2018: $930,089Liabilities 2018: $319Net Assets 2018: $929,7702018Assets 2019: $924,083Liabilities 2019: $318Net Assets 2019: $923,7652019Assets 2020: $932,699Liabilities 2020: -$59Net Assets 2020: $932,7582020Assets 2021: $1,037,539Liabilities 2021: $6,141Net Assets 2021: $1,031,3982021Assets 2022: $993,797Liabilities 2022: $15,827Net Assets 2022: $977,9702022Assets 2023: $1,106,273Liabilities 2023: $54,361Net Assets 2023: $1,051,9122023Assets 2024: $1,200,523Liabilities 2024: $82,665Net Assets 2024: $1,117,8582024

Highlighted filing

2016

Assets$886,783
Liabilities$6,635
Net Assets$880,148

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $248,369Expenses 2011: $256,867Net Income 2011: -$8,4982011Revenue 2012: $238,208Expenses 2012: $229,922Net Income 2012: $8,2862012Revenue 2013: $208,655Expenses 2013: $231,453Net Income 2013: -$22,7982013Revenue 2014: $201,130Expenses 2014: $232,233Net Income 2014: -$31,1032014Revenue 2015: $229,255Expenses 2015: $229,827Net Income 2015: -$5722015Revenue 2016: $259,912Expenses 2016: $252,421Net Income 2016: $7,4912016Revenue 2017: $253,977Expenses 2017: $285,072Net Income 2017: -$31,0952017Revenue 2018: $329,750Expenses 2018: $283,080Net Income 2018: $46,6702018Revenue 2019: $245,876Expenses 2019: $300,486Net Income 2019: -$54,6102019Revenue 2020: $238,838Expenses 2020: $262,860Net Income 2020: -$24,0222020Revenue 2021: $374,713Expenses 2021: $324,697Net Income 2021: $50,0162021Revenue 2022: $356,784Expenses 2022: $353,999Net Income 2022: $2,7852022Revenue 2023: $493,386Expenses 2023: $462,812Net Income 2023: $30,5742023Revenue 2024: $578,297Expenses 2024: $551,021Net Income 2024: $27,2762024

Highlighted filing

2016

Revenue$259,912
Expenses$252,421
Net Income$7,491
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$277,008
Mission and Program Overview

Mission

To provide children, teenagers, adults, and seniors with a facility in which they can participate year round in activities specifically designed to fulfill their recreational, educational, and social needs and to enhance their skills and enjoyment. The activities will be conducted in a positive alcohol and drug-free environment.

To provide children, teenagers, adults, and seniors with a facility in which they can participate year round in activities specifically designed to fulfill their recreational, educational, and social needs and to enhance their skills and enjoyment. The activities will be conducted in a positive alcohol and drug free environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$547,868$531,943▼ $15,925
Investments in Publicly Traded Securities$214,197$219,486▲ $5,289
Cash and Non-Interest-Bearing Accounts$90,812$130,984▲ $40,172
Accounts Receivable$8,523$4,370▼ $4,153
Total Assets$861,400$886,783▲ $25,383
Liabilities
Accounts Payable and Accrued Expenses$3,845$6,635▲ $2,790
Total Liabilities$3,845$6,635▲ $2,790
Net Assets / Fund Balance
Unrestricted Net Assets$857,555$869,688▲ $12,133
Temporarily Rstr Net Assets-$10,460-
Total Net Assets Fund Balance$857,555$880,148▲ $22,593
Total Liabilities and Net Assets / Fund Balance$861,400$886,783▲ $25,383

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$433,910$572,789$1,006,699
Equipment$34,752$79,654$114,406
Other Land Buildings$36,950$7,262$44,212
Land$26,331-$26,331
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelley RichExecutive DirectorFT$56,860$56,860

Board Members and Trustees

NameTitle
Sandra WhistonPresident
Janna HobbsVice President
Brian PhippsBoard Member
Christine EnglundBoard Member
John LayngBoard Member
Kathy LeightonBoard Member
Meredith BeaupreBoard Member
Michael HollanderBoard Member
Amy DemersSecretary
Robert BuxbaumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$124,258
Program Service Revenue
$79,083
Investment Income
$6,201
Other Revenue
$50,370
All Other Contributions
$124,258
Change in Net Assets
$7,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,374
Salaries, Compensation, and Employee Benefits$120,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$11,372$45,488-$56,860
Other Salaries and Wages$54,719--$54,719
Depreciation Depletion$40,273--$40,273
Other Expenses$15,898$14,494-$14,494
Insurance$14,109--$14,109
All Other Expenses$3,876$6,072-$9,948
Payroll Taxes$4,573$3,895-$8,468
Fees for Services Other-$2,204-$2,204
Advertising-$132-$132
Total Functional Expenses$180,136$72,285$0$252,421
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,353
Fundraising Direct Expenses$17,096
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Midsummer Frolic$51,702$51,702$16,709$34,993
Total Events$67,353$67,353$17,096$50,257
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 B, Line 11B

Line 11a explanation - the form 990 was provided to the board of directors for discussion, review, and approval before filing.

Form 990, Part VI, Section B, Line 15A

Compensation for executive director is reviewed by the executive committee and approved annually by the board of directors. Board approves executive director's compensation.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Chebeague Recreation Center Inc
EIN
01-0509203
Phone
2078465068
Address
382 NORTH ROAD, CHEBEAGUE ISLAND, ME 04017

Signing Officer

Name
Kelley Rich
Title
Executive Director
Phone
2078465068
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
24
Volunteers
100

Preparer

Firm
Macpage LLC
Address
ONE MARKET SQUARE, AUGUSTA, ME 04330
Preparer
Robert P Dube Jr
Phone
2076224766
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of investments 15,102.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2646
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3567
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0123187
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04213
IRS990/PYOtherExpensesAmt0121918
IRS990/PYOtherRevenueAmt015100
IRS990/PYProgramServiceRevenueAmt086755
IRS990/PYRevenuesLessExpensesAmt0-572
IRS990/PYSalariesCompEmpBnftPaidAmt0107909
IRS990/PYTotalExpensesAmt0229827
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0229255
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt07491
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt079196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0124258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0123187
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt084404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt094382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0121224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0547455
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04213
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03465
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03067
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020373
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0422655
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96410
IRS990ScheduleA/PublicSupportPY170Pct00.96980
IRS990ScheduleA/PublicSupportTotal170Amt0547455
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0124258
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0123187
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt084404
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt094382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121224
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0547455
IRS990ScheduleA/TotalSupportAmt0567828
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0433910
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0572789
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01006699
IRS990ScheduleD/EquipmentGrp/BookValueAmt034752
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079654
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114406
IRS990ScheduleD/LandGrp/BookValueAmt026331
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026331
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07262
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044212
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0531943
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017096
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MIDSUMMER FROLIC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt051702
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015651
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067353
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt051702
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015651
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt067353
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt050257
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0387
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017096
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016709
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt06
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR DISCUSSION, REVIEW, AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR EXECUTIVE DIRECTOR IS REVIEWED BY THE EXECUTIVE COMMITTEE AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. BOARD APPROVES EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN VALUE OF INVESTMENTS 15,102.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010460
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0861400
IRS990/TotalAssetsEOYAmt0886783
IRS990/TotalAssetsGrp/BOYAmt0861400
IRS990/TotalAssetsGrp/EOYAmt0886783
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0124258
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180136
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252421
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03845
IRS990/TotalLiabilitiesEOYAmt06635
IRS990/TotalLiabilitiesGrp/BOYAmt03845
IRS990/TotalLiabilitiesGrp/EOYAmt06635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0857555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0880148
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0180136
IRS990/TotalProgramServiceRevenueAmt079083
IRS990/TotalReportableCompFromOrgAmt056860
IRS990/TotalRevenueGrp/ExclusionAmt056458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079196
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259912
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0861400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0886783
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0857555
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0869688
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0382 NORTH ROAD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.08$1.12$0.58$0.55$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.05$1.05$0.49$0.46$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.02$0.98$0.36$0.35$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.01$1.03$0.37$0.32$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.24$0.26$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.25$0.30$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$0.33$0.28$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.25$0.29$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.26$0.25$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.23$0.23$0.00
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.86$0.00$0.86$0.20$0.23$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.21$0.23$0.02
2012Summary only. Only limited summary data is available for this year.$0.89$0.00$0.88$0.24$0.23$0.01
2011Summary only. Only limited summary data is available for this year.$0.88$0.00$0.87$0.25$0.26$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $500k-$1M nonprofits