Civic Intelligence

Big Rock

990 • Fiscal year 2018 • EIN 01-0538232

May 01, 2017 to Apr 30, 2018 • Filed on Mar 08, 2019

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

55th percentile

0.12x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.23x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

72nd percentile

10%

Faster asset growth than 72% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

59%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$1,656,023

Up $150,758 (+10%) from 2017

Net Assets

Up

$1,457,819

Up $189,857 (+15%) from 2017

Liabilities

Down

$198,204

Down $39,099 (-16%) from 2017

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin79th percentile

Revenue

Up

$869,464

Up $324,306 (+59%) from 2017

Expenses

Up

$679,607

Up $19,797 (+3.0%) from 2017

Net Income

Up

$189,857

Up $304,509 (+266%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 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: $2,836,6412024Assets 2025: $6,989,078Liabilities 2025: $1,382,950Net Assets 2025: $5,606,1282025

Highlighted filing

2018

Assets$1,656,023
Liabilities$198,204
Net Assets$1,457,819
Open 2018 Filing

Operations Trend

Revenue Growth89th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 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: $340,2172024Revenue 2025: $3,870,365Expenses 2025: $1,100,871Net Income 2025: $2,769,4942025

Highlighted filing

2018

Revenue$869,464
Expenses$679,607
Net Income$189,857
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Mar 8, 2019
Return Version
2017v2.3
Gross Receipts
$938,081
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
Cap Stk Tr Prin Current Funds$1,267,962$1,457,819▲ $189,857
Land, Buildings, and Equipment, Net$1,300,828$1,202,817▼ $98,011
Cash and Non-Interest-Bearing Accounts$114,198$350,690▲ $236,492
Savings and Temporary Cash Investments$57,294$57,317▲ $23
Prepaid Expenses and Deferred Charges$24,618$27,238▲ $2,620
Inventories for Sale or Use$4,041$14,638▲ $10,597
Accounts Receivable$4,286$3,323▼ $963
Total Assets$1,505,265$1,656,023▲ $150,758
Liabilities
Mortgage Notes Payable Secured by Investment Property$211,135$161,669▼ $49,466
Other Liabilities$22,280$22,397▲ $117
Accounts Payable and Accrued Expenses$3,888$14,138▲ $10,250
Total Liabilities$237,303$198,204▼ $39,099
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,267,962$1,457,819▲ $189,857
Total Liabilities and Net Assets / Fund Balance$1,505,265$1,656,023▲ $150,758

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$200,308$1,089,021$1,289,329
Other Land Buildings$69,251$522,313$591,564
Land$550,000-$550,000
Buildings$383,258$97,980$481,238
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Darrell McCrumPresident
Andy BrennanVice President
Richard SolmanTrustee
Carl SoderbergSecretary
Sam CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$399,997
Program Service Revenue
$388,631
Investment Income
$58
Other Revenue
$80,778
All Other Contributions
$399,997
Change in Net Assets
$189,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$405,386
Salaries, Compensation, and Employee Benefits$274,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,022--$185,022
Depreciation Depletion$116,861--$116,861
Occupancy$47,549$14,493-$62,042
Current Officers, Directors, Trustees, and Key Employees-$60,128-$60,128
Insurance$24,445$33,291-$57,736
Other Expenses$28,206$3,313-$28,206
Payroll Taxes$16,106$6,039-$22,145
Advertising-$20,172-$20,172
Office Expenses$1,346$14,112-$15,458
Fees for Services Accounting-$8,339-$8,339
Fees for Services Other-$8,000-$8,000
Interest-$7,238-$7,238
Other Employee Benefits$6,926--$6,926
Travel$2,900--$2,900
Information Technology-$2,037-$2,037
Conferences and Meetings$295$295-$590
Total Functional Expenses$502,150$177,457$0$679,607
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$19,395
Sales Tax Payable$1,591
Gift Certificate Payable$1,411
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 B, Line 12C

“Draft of the form 990 is provided to board members via email to be discussed at the next meeting”

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

“Compensation for the general manager is discussed annual prior to the start of the season and voted upon at a board meeting.”

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
Travis Kearney
Title
General Manager
Signed
2019-03-08
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
65

Preparer

Firm
AG Tax & Accounting
Address
805 Main Street, Caribou, ME 04736
Preparer
Anne Perreault EA
Phone
2074931361
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0912724
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01462085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0274
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0536926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0445786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0345842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0489430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0508474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02326458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05642
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04534
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt020132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt031483
IRS990ScheduleA/InvestmentIncomeCYPct00.00790
IRS990ScheduleA/InvestmentIncomePYPct00.00820
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt069838
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt035412
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt035000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt011992
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0152242
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01100
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt05596
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt04463
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt020050
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt031209
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.95370
IRS990ScheduleA/PublicSupportPY509Pct00.94180
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03788543
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0936923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0469255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0408595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0552572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01421198
IRS990ScheduleA/Total509Grp/TotalAmt03788543
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0938081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0544735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0448541
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0607704
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01433207
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03972268
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0383258
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097980
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0481238
IRS990ScheduleD/EquipmentGrp/BookValueAmt0200308
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01089021
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01289329
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0550000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0550000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069251
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0522313
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0591564
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21591
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/TotalBookValueLandBuildingsAmt01202817
IRS990ScheduleD/TotalLiabilityAmt022397
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft of the form 990 is provided to board members via email to be discussed at the next meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compensation for the general manager is discussed annual prior to the start of the season and voted upon at a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15B
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01505265
IRS990/TotalAssetsEOYAmt01656023
IRS990/TotalAssetsGrp/BOYAmt01505265
IRS990/TotalAssetsGrp/EOYAmt01656023
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0399997
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0177457
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0502150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0679607
IRS990/TotalGrossUBIAmt058
IRS990/TotalLiabilitiesBOYAmt0237303
IRS990/TotalLiabilitiesEOYAmt0198204
IRS990/TotalLiabilitiesGrp/BOYAmt0237303
IRS990/TotalLiabilitiesGrp/EOYAmt0198204
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01267962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01457819
IRS990/TotalProgramServiceExpensesAmt0502150
IRS990/TotalProgramServiceRevenueAmt0388631
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0388631
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0869464
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01505265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01656023
IRS990/TravelGrp/ProgramServicesAmt02900
IRS990/TravelGrp/TotalAmt02900
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014 Field Road
IRS990/USAddress/CityNm0Mars Hill
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004758
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.bigrockmaine.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Travis Kearney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Manager

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,656,023
Liabilities
$198,204
Net assets
$1,457,819
Revenue
$869,464
Expenses
$679,607
Net income
$189,857
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.99$1.38$5.61$3.87$1.10$2.77
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
2022Detailed filing. Detailed filing data is available for this year.$1.84$0.04$1.79$0.95$0.64$0.32
2021Detailed filing. Detailed filing data is available for this year.$1.52$0.10$1.42$0.58$0.57$0.01
2020Detailed filing. Detailed filing data is available for this year.$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
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.20$1.46$0.87$0.68$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.24$1.27$0.55$0.66$0.11
2016Detailed filing. Detailed filing data is available for this year.$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