Civic Intelligence

Big Rock

990 • Fiscal year 2020 • EIN 01-0538232

May 01, 2019 to Apr 30, 2020 • Filed on Mar 16, 2021

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

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.25x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

36th percentile

-0.3%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

30th percentile

-0.3%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-2.4%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,550,913

Down $5,374 (-0.3%) from 2019

Net Assets

Down

$1,411,585

Down $1,459 (-0.1%) from 2019

Liabilities

Down

$139,328

Down $3,915 (-2.7%) from 2019

Revenue

Down

$550,466

Down $13,665 (-2.4%) from 2019

Expenses

Down

$551,925

Down $49,917 (-8.3%) from 2019

Net Income

Up

-$1,459

Up $36,252 (+96%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$1,550,913
Liabilities$139,328
Net Assets$1,411,585

Operations Trend

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

2020

Revenue$550,466
Expenses$551,925
Net Income-$1,459
Jump To
Filing Snapshot
Filing Period
May 1, 2019 to Apr 30, 2020
Signed
Mar 16, 2021
Return Version
2019v5.1
Gross Receipts
$614,551
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$1,413,044$1,411,585▼ $1,459
Land, Buildings, and Equipment, Net$1,114,663$1,079,364▼ $35,299
Savings and Temporary Cash Investments$57,383$247,947▲ $190,564
Cash and Non-Interest-Bearing Accounts$341,016$179,592▼ $161,424
Prepaid Expenses and Deferred Charges$29,415$30,478▲ $1,063
Inventories for Sale or Use$9,882$12,155▲ $2,273
Accounts Receivable$3,928$1,377▼ $2,551
Total Assets$1,556,287$1,550,913▼ $5,374
Liabilities
Mortgage Notes Payable Secured by Investment Property$111,609$108,790▼ $2,819
Other Liabilities$22,464$25,043▲ $2,579
Accounts Payable and Accrued Expenses$9,170$5,495▼ $3,675
Total Liabilities$143,243$139,328▼ $3,915
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,413,044$1,411,585▼ $1,459
Total Liabilities and Net Assets / Fund Balance$1,556,287$1,550,913▼ $5,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$141,145$1,171,292$1,312,437
Leasehold Improvements$26,773$528,745$555,518
Land$550,000-$550,000
Buildings$358,582$122,656$481,238
Other Land Buildings$2,864$17,952$20,816
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$52,048
Program Service Revenue
$435,966
Investment Income
$2,918
Other Revenue
$59,534
All Other Contributions
$52,048
Change in Net Assets
$-1,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,816
Salaries, Compensation, and Employee Benefits$262,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$193,020--$193,020
Depreciation Depletion$88,622--$88,622
Occupancy$49,504$10,222-$59,726
Current Officers, Directors, Trustees, and Key Employees-$47,162-$47,162
Other Expenses$30,379$3,314-$30,379
Payroll Taxes$17,597$4,330-$21,927
Office Expenses$1,201$17,668-$18,869
Insurance$-22,160$37,873-$15,713
Advertising-$9,342-$9,342
Fees for Services Accounting-$7,701-$7,701
Interest-$3,502-$3,502
Conferences and Meetings$923$923-$1,846
Information Technology-$95-$95
Total Functional Expenses$409,793$142,132$0$551,925
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$22,659
Sales Tax Payable$1,665
Gift Certificate Payable$719
Payroll Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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 11B

Board reviews draft of the form 990 and either approve for filing or make inquiries.

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

The board meets annually to discuss wages for the key employees of the entity.

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
2021-03-16
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
47

Preparer

Firm
AG Tax & Accounting
Address
805 Main Street, Caribou, ME 04736
Preparer
Anne Perreault EA
Phone
2074931361
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IRS990/RevenueAmt0217983
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057383
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0247947
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt085745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0399997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023469
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062753
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0624012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02918
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0494777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0477943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0536926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0445786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0345842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02301274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03641
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0443
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05642
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04534
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015418
IRS990ScheduleA/InvestmentIncomeCYPct00.00510
IRS990ScheduleA/InvestmentIncomePYPct00.01030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt069838
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt035412
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0105250
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt0723
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt0350
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt01100
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt05596
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt04463
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt012232
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.96040
IRS990ScheduleA/PublicSupportPY509Pct00.94450
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02925286
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0546825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0563688
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0936923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0469255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0408595
IRS990ScheduleA/Total509Grp/TotalAmt02925286
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0550466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0564131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0938081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0544735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0448541
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03045954
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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0358582
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122656
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0481238
IRS990ScheduleD/EquipmentGrp/BookValueAmt0141145
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01171292
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01312437
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0550000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0550000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026773
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0528745
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0555518
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02864
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017952
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21665
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/TotalBookValueLandBuildingsAmt01079364
IRS990ScheduleD/TotalLiabilityAmt025043
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board reviews draft of the form 990 and either approve for filing or make inquiries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board meets annually to discuss wages for the key employees of the entity.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01556287
IRS990/TotalAssetsEOYAmt01550913
IRS990/TotalAssetsGrp/BOYAmt01556287
IRS990/TotalAssetsGrp/EOYAmt01550913
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052048
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142132
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0409793
IRS990/TotalFunctionalExpensesGrp/TotalAmt0551925
IRS990/TotalGrossUBIAmt02918
IRS990/TotalLiabilitiesBOYAmt0143243
IRS990/TotalLiabilitiesEOYAmt0139328
IRS990/TotalLiabilitiesGrp/BOYAmt0143243
IRS990/TotalLiabilitiesGrp/EOYAmt0139328
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01413044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01411585
IRS990/TotalProgramServiceExpensesAmt0409793
IRS990/TotalProgramServiceRevenueAmt0435966
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0435966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0550466

Document Assets

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Filings

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