Civic Intelligence

Big Tree Boating Association

990 • Fiscal year 2021 • EIN 01-0511284

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 24, 2022

PO Box 273Islesboro, ME 04848

(917) 821-9269

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

91st percentile

63%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

84th percentile

$17,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

86th percentile

78%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

218%

Faster revenue growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$306,096

Up $134,045 (+78%) from 2020

Net Assets

Up

$306,096

Up $134,045 (+78%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$199,079

Up $136,409 (+218%) from 2020

Expenses

Up

$73,380

Up $14,042 (+24%) from 2020

Net Income

Up

$125,699

Up $122,367 (+3672%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $102,898Net Assets 2010: $102,8982010Assets 2011: $95,372Net Assets 2011: $95,3722011Assets 2012: $98,225Net Assets 2012: $98,2252012Assets 2013: $101,932Liabilities 2013: $0Net Assets 2013: $101,9322013Assets 2014: $78,841Liabilities 2014: $0Net Assets 2014: $78,8412014Assets 2015: $68,432Liabilities 2015: $0Net Assets 2015: $68,4322015Assets 2016: $116,256Liabilities 2016: $0Net Assets 2016: $116,2562016Assets 2017: $114,165Liabilities 2017: $0Net Assets 2017: $114,1652017Assets 2018: $155,154Liabilities 2018: $200Net Assets 2018: $154,9542018Assets 2019: $161,798Liabilities 2019: $59Net Assets 2019: $161,7392019Assets 2020: $172,051Liabilities 2020: $0Net Assets 2020: $172,0512020Assets 2021: $306,096Liabilities 2021: $0Net Assets 2021: $306,0962021Assets 2022: $364,131Liabilities 2022: $2,335Net Assets 2022: $361,7962022Assets 2023: $357,679Liabilities 2023: $120Net Assets 2023: $357,5592023Assets 2024: $371,645Liabilities 2024: $430Net Assets 2024: $371,2152024

Highlighted filing

2021

Assets$306,096
Liabilities$0
Net Assets$306,096

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $65,034Expenses 2010: $67,478Net Income 2010: -$2,4442010Revenue 2011: $63,187Expenses 2011: $70,713Net Income 2011: -$7,5262011Revenue 2012: $76,704Expenses 2012: $73,775Net Income 2012: $2,9292012Revenue 2013: $79,332Expenses 2013: $75,292Net Income 2013: $4,0402013Revenue 2014: $61,356Expenses 2014: $85,247Net Income 2014: -$23,8912014Revenue 2015: $79,764Expenses 2015: $90,210Net Income 2015: -$10,4462015Revenue 2016: $118,967Expenses 2016: $71,147Net Income 2016: $47,8202016Revenue 2017: $69,577Expenses 2017: $78,349Net Income 2017: -$8,7722017Revenue 2018: $120,408Expenses 2018: $75,028Net Income 2018: $45,3802018Revenue 2019: $83,295Expenses 2019: $82,959Net Income 2019: $3362019Revenue 2020: $62,670Expenses 2020: $59,338Net Income 2020: $3,3322020Revenue 2021: $199,079Expenses 2021: $73,380Net Income 2021: $125,6992021Revenue 2022: $165,099Expenses 2022: $98,608Net Income 2022: $66,4912022Revenue 2023: $92,322Expenses 2023: $98,916Net Income 2023: -$6,5942023Revenue 2024: $118,752Expenses 2024: $104,722Net Income 2024: $14,0302024

Highlighted filing

2021

Revenue$199,079
Expenses$73,380
Net Income$125,699
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 24, 2022
Return Version
2021v4.0
Gross Receipts
$203,467
Mission and Program Overview

Mission

Community Education Sailing Program

Big Tree Boating is a community sailing program offering classes for all abilities (ages 10 and up) and open to all residents and visitors of Islesboro. The program is designed to teach proper seamanship, respect for the water and a lifelong love of sailing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,031$222,567▲ $104,536
Land, Buildings, and Equipment, Net$54,020$53,529▼ $491
Prepaid Expenses and Deferred Charges-$30,000-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$172,051$306,096▲ $134,045
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$172,051$306,096▲ $134,045
Total Net Assets Fund Balance$172,051$306,096▲ $134,045
Total Liabilities and Net Assets / Fund Balance$172,051$306,096▲ $134,045

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,100$75,389$111,489
Other Land Buildings$17,429$21,871$39,300
Buildings-$5,090$5,090
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katie WuoriExecutive DirectorPT$17,000$17,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$180,883
Program Service Revenue
$11,693
Investment Income
$5,307
Other Revenue
$1,196
All Other Contributions
$180,883
Change in Net Assets
$125,699
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,188
Salaries, Compensation, and Employee Benefits$33,192
Total Fundraising Expense$2,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$12,750$3,400$850$17,000
Other Salaries and Wages$13,833--$13,833
Depreciation Depletion$11,109--$11,109
Insurance$7,545--$7,545
All Other Expenses$1,326$1,058$861$3,245
Fees for Services Accounting-$3,010-$3,010
Payroll Taxes$2,034$260$65$2,359
Other Expenses$1,090$619$619$1,090
Occupancy-$836$93$929
Fees for Service Investment Mgmnt Fees-$801-$801
Fees for Services Other-$559-$559
Total Functional Expenses$59,946$10,946$2,488$73,380
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
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, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the Treasurer and President of the Board prior to submission and is made available to all board members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Big Tree Boating Association
EIN
01-0511284
Phone
9178219269
Address
PO Box 273, Islesboro, ME 04848

Signing Officer

Name
Meredith Alderman Ritsch
Title
Treasurer
Signed
2022-08-24
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Me
Voting Board Members
15
Independent Board Members
15
Employees
11
Volunteers
18

Preparer

Firm
MTA Accounting PA
Address
71 High St, Belfast, ME 04915
Preparer
Krista F Ottman CPA
Phone
2073382770
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Misc change = -$3

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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0102350
IRS990/LandBldgEquipBasisNetGrp/BOYAmt054020
IRS990/LandBldgEquipBasisNetGrp/EOYAmt053529
IRS990/LandBldgEquipCostOrOtherBssAmt0155879
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt04382
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Big Tree Boating is a community sailing program offering classes for all abilities (ages 10 and up) and open to all residents and visitors of Islesboro. The program is designed to teach proper seamanship, respect for the water and a lifelong love of sailing.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0172051
IRS990/NetAssetsOrFundBalancesEOYAmt0306096
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt04955
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04955
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt01196
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01196
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt08349
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0172051
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0306096
IRS990/NoncashContributionsAmt019050
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt093
IRS990/OccupancyGrp/ManagementAndGeneralAmt0836
IRS990/OccupancyGrp/TotalAmt0929
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-3
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Boat Repair & Maintenance
IRS990/OtherExpensesGrp/Desc1Small Equip/Tools/Furn
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Program Expenses
IRS990/OtherExpensesGrp/FundraisingAmt0619
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0403
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1619
IRS990/OtherExpensesGrp/ProgramServicesAmt09049
IRS990/OtherExpensesGrp/ProgramServicesAmt11210
IRS990/OtherExpensesGrp/ProgramServicesAmt21090
IRS990/OtherExpensesGrp/TotalAmt09049
IRS990/OtherExpensesGrp/TotalAmt11613
IRS990/OtherExpensesGrp/TotalAmt21238
IRS990/OtherExpensesGrp/TotalAmt31090
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013833
IRS990/OtherSalariesAndWagesGrp/TotalAmt013833
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt065
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0260
IRS990/PayrollTaxesGrp/ProgramServicesAmt02034
IRS990/PayrollTaxesGrp/TotalAmt02359
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011693
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt055480
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02894
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt033576
IRS990/PYOtherRevenueAmt0411
IRS990/PYProgramServiceRevenueAmt03885
IRS990/PYRevenuesLessExpensesAmt03332
IRS990/PYSalariesCompEmpBnftPaidAmt025762
IRS990/PYTotalExpensesAmt059338
IRS990/PYTotalRevenueAmt062670
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0125699
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt011693
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt051000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt010300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt017500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt052500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt017500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0148800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0180883
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064720
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0102655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt052501
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0456239
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0352
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0481
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0654
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0827
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0721
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03035
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012889
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt016925
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt014495
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt065400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0352
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0481
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0827
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03035
IRS990ScheduleA/InvestmentIncomeCYPct00.00580
IRS990ScheduleA/InvestmentIncomePYPct00.00650

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.72$0.00$3.71$1.19$1.05$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$0.92$0.99$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.64$0.02$3.62$1.65$0.99$0.66
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$1.99$0.73$1.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.72$0.63$0.59$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.83$0.83$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.20$0.75$0.45
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.14$0.00$1.14$0.70$0.78$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$1.19$0.71$0.48
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$0.80$0.90$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.61$0.85$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.79$0.75$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.98$0.77$0.74$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.95$0.63$0.71$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.03$0.65$0.67$0.02