Civic Intelligence

Big Tree Boating Association

990EZ • Fiscal year 2022 • EIN 01-0511284

Jan 01, 2022 to Dec 31, 2022 • Filed on Jan 16, 2024

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

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

85th percentile

40%

Higher net margin than 85% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

85th percentile

$20,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

70th percentile

19%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-17%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$364,131

Up $58,035 (+19%) from 2021

Net Assets

Up

$361,796

Up $55,700 (+18%) from 2021

Liabilities

Up

$2,335

Up $2,335 from 2021

Revenue

Down

$165,099

Down $33,980 (-17%) from 2021

Expenses

Up

$98,608

Up $25,228 (+34%) from 2021

Net Income

Down

$66,491

Down $59,208 (-47%) from 2021

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

2022

Assets$364,131
Liabilities$2,335
Net Assets$361,796

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

2022

Revenue$165,099
Expenses$98,608
Net Income$66,491
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jan 16, 2024
Return Version
2022v5.0
Gross Receipts
$185,142
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.-$81,872
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie WuoriExecutive DirectorPT$20,000-$20,000
Ben AlexanderPresident-$0--
Merry Alderman RitschTreasurerPT$0--
Bonnie MacKenzieSecretary-$0--
Harry BrighamDirector-$0--
Josh ConoverDirector-$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--
Gabe PendletonDirector-$0--
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
2024-01-16
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 $320

Other Expenses.1009

Depreciation $14657

Other Expenses.1012

Insurance $8956

Other Expenses.1

Boat Repair & Maintenance $24135

Other Expenses.3

ICS Sailing $1323

Other Expenses.4

Website $587

Other Expenses.5

Operating Supplies/Office $520

Other Expenses.6

Bank/PayPal Fees $376

Other Expenses.7

Small Equip/Tools/Furn $287

Other Expenses.8

Dues & Subscriptions $280

Other Expenses.9

Boat Registration $170

Other Expenses.10

Miscellaneous Expense $31

Other Expenses.11

Licenses & Registrations $20

Other Assets.1003

Machinery and Equipment - Beginning $36100 Machinery and Equipment - Ending $63835

Other Assets.1004

Miscellaneous - Beginning $17429 Miscellaneous - Ending $23305

Other Assets.1011

Prepaid Expenses and Deferred Charges - Beginning $30000 Prepaid Expenses and Deferred Charges - Ending $27000

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $2335

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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Meredith Alderman Ritsch
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Big Tree Boating Association
ReturnHeader/Filer/BusinessNameControlTxt0BIGT
ReturnHeader/Filer/EIN0010511284
ReturnHeader/Filer/PhoneNum09178219269
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/ReturnTs02024-01-16T15:55:22-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Meredith Alderman
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Ritsch
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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
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