Civic Intelligence

Big Tree Boating Association

990EZ • Fiscal year 2023 • EIN 01-0511284

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profilewww.bigtreeboating.org
PO Box 273Islesboro, ME 04848

(207) 650-5597

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

30th percentile

-7.1%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

85th percentile

$20,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

44th percentile

-1.8%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-44%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$357,679

Down $6,452 (-1.8%) from 2022

Net Assets

Down

$357,559

Down $4,237 (-1.2%) from 2022

Liabilities

Down

$120

Down $2,215 (-95%) from 2022

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin30th percentile

Revenue

Down

$92,322

Down $72,777 (-44%) from 2022

Expenses

Up

$98,916

Up $308 (+0.3%) from 2022

Net Income

Down

-$6,594

Down $73,085 (-110%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

2023

Assets$357,679
Liabilities$120
Net Assets$357,559
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

2023

Revenue$92,322
Expenses$98,916
Net Income-$6,594
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$93,809
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.

Program Services

DescriptionGrantsExpenses
Big Tree Boating Association provides sailing instruction andopportunities for recreational sailing to the members of theIslesboro community. The organization served more than 60 children and adults during the 2023 season.-$83,096
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie WuoriExecutive DirectorPT$20,000-$20,000
Ben AlexanderPresident-$0--
Merry Alderman RitschTreasurerPT$0--
Bonnie MacKenzieSecretary-$0--
Harry BrighamDirector-$0--
Todd SiekmanDirector-$0--
Josh ConoverEx-Officio Mem-$0--
Sherry ConoverDirector-$0--
George EvansDirector-$0--
Rich GrisaruDirector-$0--
Lindsey HigginsonDirector-$0--
Philip LaddDirector-$0--
Mike HornDirector-$0--
Rachel Rolerson-SmithDirector-$0--
Ken SmithDirector-$0--
Tracy WuoriDirector-$0--
Gabe PendletonEx-Officio Mem-$0--
Filing and Contact Details

Filer

Filer Name
Big Tree Boating Association
EIN
01-0511284
Phone
2076505597
Address
PO Box 273, Islesboro, ME 04848

Signing Officer

Name
Ben Alexander
Title
President
Signed
2024-11-15
Discuss with paid preparer
Yes

Preparer

Firm
MTA Accounting PA
Address
71 High St, Belfast, ME 04915
Preparer
Krista F Ottman CPA
Phone
2073385012
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Miscellaneous Income $1836”

Other Expenses.1005

“Travel $374”

Other Expenses.1008

“Interest $4”

Other Expenses.1009

“Depreciation $15402”

Other Expenses.1012

“Insurance $9870”

Other Expenses.1

“Boat Repair & Maintenance $15518”

Other Expenses.3

“Instructor Certification $1498”

Other Expenses.4

“ICS Sailing $1400”

Other Expenses.5

“Website $720”

Other Expenses.6

“Dues & Subscriptions $682”

Other Expenses.7

“Fees: Bank/PayPal/QB $449”

Other Expenses.8

“Operating Supplies/Office $420”

Other Expenses.9

“Boat Registration $315”

Other Expenses.10

“Miscellaneous Expense $102”

Other Assets.1003

“Machinery and Equipment - Beginning $63835 Machinery and Equipment - Ending $63835”

Other Assets.1004

“Miscellaneous - Beginning $23305 Miscellaneous - Ending $40042”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $27000 Prepaid Expenses and Deferred Charges - Ending $0”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $2335 Accounts Payable and Accrued Expenses - Ending $120”

Changes to Organizing or Governing Documents

“Effective December 28, 2023, the Organization updated its by-laws. Six articles in the by-laws cover: Location, Purpose, Membership, Organization, Amendments, and Dissolution/TerminationThere are several sections in Article IV (Organization). These entail the following: General Corporate Powers, Board of Directors & Officers, Board Committees, Board Meetings, Officers' Responsibilities, Disbursement of Funds, and Records.Articles of incorporation were filed with the State of Maine on December 28, 2023 to be recognized as a domestic nonprofit corporation. Previously, the Organization operated as an Association.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Fees: Bank/PayPal/QB $449
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Operating Supplies/Office $420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Boat Registration $315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Miscellaneous Expense $102
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Machinery and Equipment - Beginning $63835 Machinery and Equipment - Ending $63835
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Miscellaneous - Beginning $23305 Miscellaneous - Ending $40042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Prepaid Expenses and Deferred Charges - Beginning $27000 Prepaid Expenses and Deferred Charges - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Accounts Payable and Accrued Expenses - Beginning $2335 Accounts Payable and Accrued Expenses - Ending $120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Effective December 28, 2023, the Organization updated its by-laws. Six articles in the by-laws cover: Location, Purpose, Membership, Organization, Amendments, and Dissolution/TerminationThere are several sections in Article IV (Organization). These entail the following: General Corporate Powers, Board of Directors & Officers, Board Committees, Board Meetings, Officers' Responsibilities, Disbursement of Funds, and Records.Articles of incorporation were filed with the State of Maine on December 28, 2023 to be recognized as a domestic nonprofit corporation. Previously, the Organization operated as an Association.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Changes to Organizing or Governing Documents
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ben Alexander
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Big Tree Boating Association
ReturnHeader/Filer/BusinessNameControlTxt0BIGT
ReturnHeader/Filer/EIN0010511284
ReturnHeader/Filer/PhoneNum02076505597
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 273
ReturnHeader/Filer/USAddress/CityNm0Islesboro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004848
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472433079
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MTA Accounting PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt071 High St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Belfast
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004915
ReturnHeader/PreparerPersonGrp/PhoneNum02073385012
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Krista F Ottman CPA
ReturnHeader/ReturnTs02024-11-15T17:59:51-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$357,679
Liabilities
$120
Net assets
$357,559
Revenue
$92,322
Expenses
$98,916
Net income
-$6,594
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
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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