Civic Intelligence

Big Rock

990 • Fiscal year 2015 • EIN 01-0538232

May 01, 2014 to Apr 30, 2015 • Filed on Dec 15, 2015

Organization Profilewww.bigrockmaine.com
PO Box 1001Mars Hill, ME 04758

(207) 425-6711

Siviq Scores

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

Liabilities / Assets

57th percentile

0.16x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.50x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

26th percentile

-5.7%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

98th percentile

201%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-54%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,898,714

Up $1,267,054 (+201%) from 2014

Net Assets

Up

$1,591,959

Up $995,138 (+167%) from 2014

Liabilities

Up

$306,755

Up $271,916 (+780%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin26th percentile

Revenue

Down

$607,704

Down $726,566 (-54%) from 2014

Expenses

Up

$642,591

Up $97,314 (+18%) from 2014

Net Income

Down

-$34,887

Down $823,880 (-104%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $552,499Liabilities 2012: $646,280Net Assets 2012: -$93,7812012Assets 2013: $523,186Liabilities 2013: $715,360Net Assets 2013: -$192,1742013Assets 2014: $631,660Liabilities 2014: $34,839Net Assets 2014: $596,8212014Assets 2015: $1,898,714Liabilities 2015: $306,755Net Assets 2015: $1,591,9592015Assets 2016: $1,660,619Liabilities 2016: $278,005Net Assets 2016: $1,382,6142016Assets 2017: $1,505,265Liabilities 2017: $237,303Net Assets 2017: $1,267,9622017Assets 2018: $1,656,023Liabilities 2018: $198,204Net Assets 2018: $1,457,8192018Assets 2019: $1,556,287Liabilities 2019: $143,243Net Assets 2019: $1,413,0442019Assets 2020: $1,550,913Liabilities 2020: $139,328Net Assets 2020: $1,411,5852020Assets 2021: $1,515,275Liabilities 2021: $96,534Net Assets 2021: $1,418,7412021Assets 2022: $1,838,013Liabilities 2022: $44,517Net Assets 2022: $1,793,4962022Assets 2023: $2,843,663Liabilities 2023: $347,236Net Assets 2023: $2,496,4272023Assets 2024: $2,935,603Liabilities 2024: $98,962Net Assets 2024: $2,836,6412024

Highlighted filing

2015

Assets$1,898,714
Liabilities$306,755
Net Assets$1,591,959
Open 2015 Filing

Operations Trend

Revenue Growth4th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $571,261Expenses 2012: $678,789Net Income 2012: -$107,5282012Revenue 2013: $620,715Expenses 2013: $721,472Net Income 2013: -$100,7572013Revenue 2014: $1,334,270Expenses 2014: $545,277Net Income 2014: $788,9932014Revenue 2015: $607,704Expenses 2015: $642,591Net Income 2015: -$34,8872015Revenue 2016: $448,541Expenses 2016: $657,883Net Income 2016: -$209,3422016Revenue 2017: $545,158Expenses 2017: $659,810Net Income 2017: -$114,6522017Revenue 2018: $869,464Expenses 2018: $679,607Net Income 2018: $189,8572018Revenue 2019: $564,131Expenses 2019: $601,842Net Income 2019: -$37,7112019Revenue 2020: $550,466Expenses 2020: $551,925Net Income 2020: -$1,4592020Revenue 2021: $581,241Expenses 2021: $574,087Net Income 2021: $7,1542021Revenue 2022: $953,661Expenses 2022: $635,827Net Income 2022: $317,8342022Revenue 2023: $1,344,463Expenses 2023: $641,532Net Income 2023: $702,9312023Revenue 2024: $1,137,573Expenses 2024: $797,356Net Income 2024: $340,2172024

Highlighted filing

2015

Revenue$607,704
Expenses$642,591
Net Income-$34,887
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Dec 15, 2015
Return Version
2014v5.0
Gross Receipts
$684,373
Mission and Program Overview

Mission

Big Rock has the goal of re-establishing skiing as a way of life in Aroostook County. Big Rock is achieving this goal by introducing school and community based programs designed to include any person seeking to be involved in outdoor, winter time recreation.

Management of facilities equipment to provide training for amateur athletes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,438,805$1,618,671▲ $179,866
Cap Stk Tr Prin Current Funds$1,626,846$1,591,959▼ $34,887
Cash and Non-Interest-Bearing Accounts$207,710$252,298▲ $44,588
Prepaid Expenses and Deferred Charges$10,003$12,973▲ $2,970
Inventories for Sale or Use$3,882$11,686▲ $7,804
Accounts Receivable$1,285$3,086▲ $1,801
Total Assets$1,661,685$1,898,714▲ $237,029
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,485$288,347▲ $273,862
Other Liabilities$14,233$16,170▲ $1,937
Accounts Payable and Accrued Expenses$6,121$2,238▼ $3,883
Total Liabilities$34,839$306,755▲ $271,916
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,626,846$1,591,959▼ $34,887
Total Liabilities and Net Assets / Fund Balance$1,661,685$1,898,714▲ $237,029

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$473,789$793,283$1,267,072
Other Land Buildings$174,610$416,954$591,564
Land$550,000-$550,000
Buildings$420,272$60,966$481,238
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Ryan GuerretteAssistant ManagerFT$35,984$35,984

Board Members and Trustees

NameTitle
Darrell McCrumPresident
Andy BrennanVice President
Carl SoderbergTrustee
Ron MacDonaldTrustee
William GetmanManager
Richard SolmanSecretary
Sam CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,142
Program Service Revenue
$455,748
Investment Income
$18,082
Other Revenue
$70,732
All Other Contributions
$61,757
Change in Net Assets
$-34,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$423,850
Salaries, Compensation, and Employee Benefits$218,741
Total Fundraising Expense$1,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,624-$1,791$144,415
Depreciation Depletion$131,496--$131,496
Occupancy$56,186$11,626-$67,812
Other Expenses$55,237$1,021-$55,237
Current Officers, Directors, Trustees, and Key Employees-$35,984-$35,984
Insurance$9,540$25,887-$35,427
Advertising-$20,960-$20,960
Payroll Taxes$15,634$3,945$196$19,775
Other Employee Benefits$9,778$8,789-$18,567
Office Expenses$1,445$14,640-$16,085
Fees for Services Accounting-$7,621-$7,621
Travel$5,200--$5,200
Conferences and Meetings$740$740-$1,480
Information Technology-$538-$538
Interest-$220-$220
Total Functional Expenses$508,634$131,971$1,987$642,591
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$11,971
Gift Certificate Payable$2,101
Sales Tax Payable$2,098
Payroll Tax Payable-
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section C, Line 19

“Big Rock has their information readily available at their location in Mars Hill upon request.”

Filing and Contact Details

Filer

Filer Name
Big Rock
EIN
01-0538232
Phone
2074256711
Address
PO Box 1001, Mars Hill, ME 04758

Signing Officer

Name
Ryan Guerrette
Title
Manager
Signed
2015-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrell McCrum
Formed
2000
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
6
Employees
52
Volunteers
20

Preparer

Firm
AG Tax & Accounting Services
Address
159 Bennett Drive Suite 2, Caribou, ME 04736
Preparer
Anne E Perreault
Phone
2074931361
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section B, Line 11B

“The general manager will provide a copy of the form 990 to all board members at the upcoming board meeting. Upon approval by the board the return will be filed.”

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IRS990/PrincipalOfficerNm0Darrell McCrum
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Winter Recreation Revenues
IRS990/ProgramServiceRevenueGrp/Desc1Other Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Easement for land use
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0411188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0411188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235000
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide equipment facilities for amateur athletes seeking to engage in and for the general promotion on winter recreation.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0254317
IRS990/ProgSrvcAccomActy2Grp/GrantAmt030879
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0135581
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01977706
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0352076
IRS990/PYOtherRevenueAmt041220
IRS990/PYProgramServiceRevenueAmt0380326
IRS990/PYRevenuesLessExpensesAmt01819018
IRS990/PYSalariesCompEmpBnftPaidAmt0228158
IRS990/PYTotalExpensesAmt0580234
IRS990/PYTotalRevenueAmt02399252
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-34887
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0135581
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt063142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0912724
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0233000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0206500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt042500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01457866
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt082
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0145
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0489430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0508474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0417832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0326816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0386892
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02129444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt020195
IRS990ScheduleA/InvestmentIncomeCYPct00.00540
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt035000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011992
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt033935
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt037797
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt043834
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0162558
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt020050
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt020050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.95150
IRS990ScheduleA/PublicSupportPY509Pct00.95680
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03587310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0552572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01421198
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0650832
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0533316
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0429392
IRS990ScheduleA/Total509Grp/TotalAmt03587310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0607704
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01433207
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0684806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0571116
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0473230
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03770063
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0420272
IRS990ScheduleD/BuildingsGrp/DepreciationAmt060966
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0481238
IRS990ScheduleD/EquipmentGrp/BookValueAmt0473789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0793283
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01267072
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0550000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0550000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0174610
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0416954
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0591564
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Gift Certificate Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Payroll Tax Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01618671
IRS990ScheduleD/TotalLiabilityAmt016170
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The general manager will provide a copy of the form 990 to all board members at the upcoming board meeting. Upon approval by the board the return will be filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Big Rock has their information readily available at their location in Mars Hill upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,898,714
Liabilities
$306,755
Net assets
$1,591,959
Revenue
$607,704
Expenses
$642,591
Net income
-$34,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.94$0.10$2.84$1.14$0.80$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.84$0.35$2.50$1.34$0.64$0.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.04$1.79$0.95$0.64$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.10$1.42$0.58$0.57$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.14$1.41$0.55$0.55$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.14$1.41$0.56$0.60$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.20$1.46$0.87$0.68$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.24$1.27$0.55$0.66$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.28$1.38$0.45$0.66$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.90$0.31$1.59$0.61$0.64$0.03
2014Summary only. Only limited summary data is available for this year.$0.63$0.03$0.60$1.33$0.55$0.79
2013Summary only. Only limited summary data is available for this year.$0.52$0.72$0.19$0.62$0.72$0.10
2012Summary only. Only limited summary data is available for this year.$0.55$0.65$0.09$0.57$0.68$0.11