Civic Intelligence

Blue Mountain Forest Association

990 • Fiscal year 2023 • EIN 02-0110580

Aug 01, 2022 to Jul 31, 2023 • Filed on Jan 25, 2024

PO Box 487Newport, NH 03773

(603) 863-3250

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

28th percentile

0.04x

Higher debt load relative to revenue than 28% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

14th percentile

-10%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

95th percentile

$134,407

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-17%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-24%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,588,205

Down $324,159 (-17%) from 2022

Net Assets

Down

$1,537,778

Down $130,666 (-7.8%) from 2022

Liabilities

Down

$50,427

Down $193,493 (-79%) from 2022

Revenue

Down

$1,393,888

Down $449,104 (-24%) from 2022

Expenses

Up

$1,533,578

Up $205,134 (+15%) from 2022

Net Income

Down

-$139,690

Down $654,238 (-127%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $867,553Liabilities 2010: $36,366Net Assets 2010: $831,1872010Assets 2011: $890,132Liabilities 2011: $37,384Net Assets 2011: $852,7482011Assets 2012: $891,578Liabilities 2012: $41,154Net Assets 2012: $850,4242012Assets 2013: $1,092,176Liabilities 2013: $59,233Net Assets 2013: $1,032,9432013Assets 2014: $1,419,968Liabilities 2014: $354,696Net Assets 2014: $1,065,2722014Assets 2015: $1,363,285Liabilities 2015: $329,591Net Assets 2015: $1,033,6942015Assets 2016: $1,463,765Liabilities 2016: $257,002Net Assets 2016: $1,206,7632016Assets 2017: $1,234,130Liabilities 2017: $25,269Net Assets 2017: $1,208,8612017Assets 2018: $1,408,100Liabilities 2018: $258,934Net Assets 2018: $1,149,1662018Assets 2019: $1,578,014Liabilities 2019: $472,981Net Assets 2019: $1,105,0332019Assets 2020: $1,555,457Liabilities 2020: $397,545Net Assets 2020: $1,157,9122020Assets 2021: $1,601,722Liabilities 2021: $363,083Net Assets 2021: $1,238,6392021Assets 2022: $1,912,364Liabilities 2022: $243,920Net Assets 2022: $1,668,4442022Assets 2023: $1,588,205Liabilities 2023: $50,427Net Assets 2023: $1,537,7782023Assets 2024: $1,639,073Liabilities 2024: $102,741Net Assets 2024: $1,536,3322024Assets 2025: $1,818,522Liabilities 2025: $122,750Net Assets 2025: $1,695,7722025

Highlighted filing

2023

Assets$1,588,205
Liabilities$50,427
Net Assets$1,537,778

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $904,7282010Expenses 2011: $1,089,4362011Expenses 2012: $1,114,3292012Expenses 2013: $1,057,3982013Revenue 2014: $1,254,866Expenses 2014: $1,222,537Net Income 2014: $32,3292014Revenue 2015: $1,257,791Expenses 2015: $1,289,369Net Income 2015: -$31,5782015Revenue 2016: $1,282,063Expenses 2016: $1,108,994Net Income 2016: $173,0692016Revenue 2017: $1,162,549Expenses 2017: $1,160,451Net Income 2017: $2,0982017Revenue 2018: $1,136,347Expenses 2018: $1,196,042Net Income 2018: -$59,6952018Revenue 2019: $1,240,475Expenses 2019: $1,284,608Net Income 2019: -$44,1332019Revenue 2020: $1,332,965Expenses 2020: $1,280,086Net Income 2020: $52,8792020Revenue 2021: $1,253,996Expenses 2021: $1,173,269Net Income 2021: $80,7272021Revenue 2022: $1,842,992Expenses 2022: $1,328,444Net Income 2022: $514,5482022Revenue 2023: $1,393,888Expenses 2023: $1,533,578Net Income 2023: -$139,6902023Revenue 2024: $1,480,591Expenses 2024: $1,473,004Net Income 2024: $7,5872024Revenue 2025: $1,622,404Expenses 2025: $1,495,044Net Income 2025: $127,3602025

Highlighted filing

2023

Revenue$1,393,888
Expenses$1,533,578
Net Income-$139,690
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jan 25, 2024
Return Version
2022v5.0
Gross Receipts
$1,393,888
Mission and Program Overview

Mission

Recreation facilities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,272,766$1,365,695▲ $92,929
Savings and Temporary Cash Investments$454,200$165,357▼ $288,843
Prepaid Expenses and Deferred Charges$62,133$42,707▼ $19,426
Accounts Receivable$123,265$14,445▼ $108,820
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$1,912,364$1,588,205▼ $324,159
Liabilities
Deferred Revenue$180,000$29,979▼ $150,021
Accounts Payable and Accrued Expenses$62,920$20,448▼ $42,472
Other Liabilities$1,000$0▼ $1,000
Total Liabilities$243,920$50,427▼ $193,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,668,444$1,537,778▼ $130,666
Total Net Assets Fund Balance$1,668,444$1,537,778▼ $130,666
Total Liabilities and Net Assets / Fund Balance$1,912,364$1,588,205▼ $324,159

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$969,904$1,077,682$2,047,586
Equipment$147,439$801,849$949,288
Other Land Buildings$126,203$207,242$333,445
Land$122,149-$122,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen WelchSuperintendentFT$129,483$4,924$134,407

Board Members and Trustees

NameTitle
Roger WilliamsPresident
Peter KnightsVice President
Daniel CarterDirector
John LandisDirector
Jon ClarkDirector
Beverly CarterSecretary
Sam KinneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,720
Program Service Revenue
$1,241,892
Investment Income
$16,645
Other Revenue
$101,631
All Other Contributions
$33,720
Change in Net Assets
$-139,690

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles1$33,720Kelly Blue Book Value
Total Noncash Contributions1$33,720-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,057,356
Salaries, Compensation, and Employee Benefits$476,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$400,425
All Other Expenses---$156,542
Depreciation Depletion---$115,074
Insurance---$106,809
Other Expenses---$42,113
Occupancy---$41,066
Payroll Taxes---$39,274
Other Employee Benefits---$36,523
Fees for Services Other---$23,524
Fees for Services Legal---$20,287
Fees for Services Accounting---$9,794
Office Expenses---$6,704
Interest---$2,970
Total Functional Expenses$0$0$0$1,533,578
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Management and the treasurer review form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Blue Mountain Forest Association
EIN
02-0110580
Phone
6038633250
Address
PO BOX 487, NEWPORT, NH 03773

Signing Officer

Name
Roger Williams
Title
President
Phone
6038633250
Signed
2024-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Williams
Formed
1890
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
7

Preparer

Firm
Tyler Simms & St Sauveur Cpas Pllc
Address
19 MORGAN DRIVE, LEBANON, NH 03766
Preparer
Joshua J Gagne CPA
Phone
6036530044
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Heating oil and propane 40,055. Building maintenance 31,320. Forestry and timber 25,987. Equipment maintenance 23,445. Road and culvert maintenance 13,805. Penalties 9,376. Fish 5,259. Bank fees 2,556. Fence maintenance 2,118. Contracted services 1,333. Vets and biologists 854. Miscellaneous 382. Travel 52.

FORM 990, PART X, LINE 10: LAND, BUILDINGS, AND EQUIPMENT

Section 1.263(a)-3(n) election: the association capitalizes repair and maintenance expenses as capital improvements to tangible property to the extent they are treated as capital expenditures for book purposes. Blue mountain forest association po box 487, newport, nh 03773 ein 02-0110580

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt023524
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS A LOBBYING CONTRACT THAT STIPULATES MONHTLY PAYMENTS OF $1,000 WHEN THE NEW HAMPSHIRE LEGISLATURE IS NOT IN SESSION AND $3,000 WHEN THEY ARE IN SESSION. MINOR DISCOUNTS APPLIED.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt023524
IRS990ScheduleD/BuildingsGrp/BookValueAmt0969904
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01077682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02047586
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0801849
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0949288
IRS990ScheduleD/LandGrp/BookValueAmt0122149
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0122149
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0126203
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0207242
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0333445
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01365695
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0KELLY BLUE BOOK VALUE
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt033720
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND THE TREASURER REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HEATING OIL AND PROPANE 40,055. BUILDING MAINTENANCE 31,320. FORESTRY AND TIMBER 25,987. EQUIPMENT MAINTENANCE 23,445. ROAD AND CULVERT MAINTENANCE 13,805. PENALTIES 9,376. FISH 5,259. BANK FEES 2,556. FENCE MAINTENANCE 2,118. CONTRACTED SERVICES 1,333. VETS AND BIOLOGISTS 854. MISCELLANEOUS 382. TRAVEL 52.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECTION 1.263(A)-3(N) ELECTION: THE ASSOCIATION CAPITALIZES REPAIR AND MAINTENANCE EXPENSES AS CAPITAL IMPROVEMENTS TO TANGIBLE PROPERTY TO THE EXTENT THEY ARE TREATED AS CAPITAL EXPENDITURES FOR BOOK PURPOSES. BLUE MOUNTAIN FOREST ASSOCIATION PO BOX 487, NEWPORT, NH 03773 EIN 02-0110580
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART X, LINE 10: LAND, BUILDINGS, AND EQUIPMENT
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01912364
IRS990/TotalAssetsEOYAmt01588205
IRS990/TotalAssetsGrp/BOYAmt01912364
IRS990/TotalAssetsGrp/EOYAmt01588205
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033720
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/TotalAmt01533578
IRS990/TotalGrossUBIAmt0101776
IRS990/TotalLiabilitiesBOYAmt0243920
IRS990/TotalLiabilitiesEOYAmt050427
IRS990/TotalLiabilitiesGrp/BOYAmt0243920
IRS990/TotalLiabilitiesGrp/EOYAmt050427
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01668444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01537778
IRS990/TotalOtherCompensationAmt04924
IRS990/TotalProgramServiceRevenueAmt01241892
IRS990/TotalReportableCompFromOrgAmt0129483
IRS990/TotalRevenueGrp/ExclusionAmt016500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01241892
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01393888
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0101776
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01912364
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01588205
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 487
IRS990/USAddress/CityNm0NEWPORT
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003773
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06038633250
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE MOUNTAIN FOREST ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0020110580
ReturnHeader/Filer/PhoneNum06038633250
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 487
ReturnHeader/Filer/USAddress/CityNm0NEWPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003773
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020476956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TYLER SIMMS & ST SAUVEUR CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019 MORGAN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEBANON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003766
ReturnHeader/PreparerPersonGrp/PhoneNum06036530044
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA J GAGNE CPA
ReturnHeader/ReturnTs02024-01-31T10:25:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROGER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILLIAMS
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.82$0.12$1.70$1.62$1.50$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.10$1.54$1.48$1.47$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.05$1.54$1.39$1.53$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.24$1.67$1.84$1.33$0.51
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.36$1.24$1.25$1.17$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.40$1.16$1.33$1.28$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.47$1.11$1.24$1.28$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.26$1.15$1.14$1.20$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.03$1.21$1.16$1.16$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.26$1.21$1.28$1.11$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.36$0.33$1.03$1.26$1.29$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.35$1.07$1.25$1.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.06$1.03$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.04$0.85$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.04$0.85$1.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.04$0.83$0.90