Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Beaver Brook Association Inc.
990 • Fiscal year 2016 • EIN 02-0267159
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.03x
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
19th percentile
Higher top officer pay than 19% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Down$6,596,017
Down $92,259 (-1.4%) from 2015
Net Assets
Down$6,427,293
Down $186,674 (-2.8%) from 2015
Liabilities
Up$168,724
Up $94,415 (+127%) from 2015
Revenue And Expenses
Revenue
Up$623,461
Up $41,980 (+7.2%) from 2015
Expenses
Up$714,997
Up $95,876 (+15%) from 2015
Net Income
Down-$91,536
Down $53,896 (-143%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2015 to May 31, 2016
- Signed
- Dec 16, 2016
- Return Version
- 2015v3.0
- Gross Receipts
- $1,311,898
Mission and Program Overview
Mission
Beaver brook association's mission is to promote an understanding of interrelationships in the natural worlds and to encourage conservation of natural resources through education and stewardship. Its goal is to offer an outdoor classroom experience for people of all ages to gain exposure to nature and learn more about the way their natural resources could be managed in a sound and productive manner.
Beaver brook association's mission is to promote an understanding of interrelationships in the natural world and to encourage conservation of natural resources through education and stewardship. Its goal is to offer an outdoor classroom experience for people of all ages to gain exposure to nature and learn more about the way their natural resources could be managed in a sound and productive manner.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,634,559 | $4,485,861 | ▼ $148,698 |
| Land, Buildings, and Equipment, Net | $1,589,377 | $1,588,692 | ▼ $685 |
| Savings and Temporary Cash Investments | $443,515 | $440,974 | ▼ $2,541 |
| Accounts Receivable | $13,626 | $66,880 | ▲ $53,254 |
| Prepaid Expenses and Deferred Charges | $7,199 | $13,610 | ▲ $6,411 |
| Total Assets | $6,688,276 | $6,596,017 | ▼ $92,259 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $9,192 | $85,771 | ▲ $76,579 |
| Deferred Revenue | $63,617 | $80,453 | ▲ $16,836 |
| Other Liabilities | $1,500 | $2,500 | ▲ $1,000 |
| Total Liabilities | $74,309 | $168,724 | ▲ $94,415 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $4,076,332 | $4,076,332 | → $0 |
| Unrestricted Net Assets | $2,381,123 | $2,261,119 | ▼ $120,004 |
| Temporarily Rstr Net Assets | $156,512 | $89,842 | ▼ $66,670 |
| Total Net Assets Fund Balance | $6,613,967 | $6,427,293 | ▼ $186,674 |
| Total Liabilities and Net Assets / Fund Balance | $6,688,276 | $6,596,017 | ▼ $92,259 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $1,449,058 | - | $1,449,058 |
| Buildings | $32,311 | $641,263 | $673,574 |
| Equipment | $60,316 | $140,661 | $200,977 |
| Leasehold Improvements | $45,065 | $19,854 | $64,919 |
| Other Land Buildings | $1,942 | $4,591 | $6,533 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2015 | $4,076,332 | - | - | - | $4,076,332 |
| 2014 | $4,026,332 | $50,000 | - | - | $4,076,332 |
| 2013 | $4,021,332 | $5,000 | - | - | $4,026,332 |
| 2012 | $3,773,591 | $247,741 | - | - | $4,021,332 |
| 2011 | $3,773,591 | - | - | - | $3,773,591 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Drew Kellner | President |
| Thom Davies | Exec Director |
| Alan Chase | Trustee |
| Art Lyford | Trustee |
| Cj Husk | Trustee |
| Jay Nannicelli | Trustee |
| June Litwin | Trustee |
| Nathan Armstrong | Trustee |
| Rich Wholey | Trustee |
| Shirley Cohen | Trustee |
| Wallace Key | Trustee |
| Bob Bartis | Secretary |
| Dave Tully | Treasurer |
| Glenn Lloyd | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $205,627
- Program Service Revenue
- $210,292
- Investment Income
- $132,639
- Other Revenue
- $74,903
- All Other Contributions
- $198,663
- Change in Net Assets
- $-91,536
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $469,326 |
| Other Expenses | $245,671 |
| Total Fundraising Expense | $46,613 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $341,953 | $63,839 | $14,207 | $419,999 |
| All Other Expenses | $34,731 | $2,441 | $1,428 | $38,600 |
| Insurance | $23,184 | $6,624 | $3,312 | $33,120 |
| Payroll Taxes | $26,349 | $4,920 | $1,095 | $32,364 |
| Depreciation Depletion | $18,458 | $1,441 | $535 | $20,434 |
| Fees for Services Other | - | $18,071 | - | $18,071 |
| Fees for Services Legal | - | $17,102 | - | $17,102 |
| Other Employee Benefits | $16,963 | - | - | $16,963 |
| Other Expenses | $17,513 | $11,734 | $23,083 | $11,734 |
| Travel | $9,811 | $350 | $87 | $10,248 |
| Occupancy | $5,959 | $2,766 | $851 | $9,576 |
| Fees for Services Accounting | - | $6,375 | - | $6,375 |
| Advertising | - | - | $870 | $870 |
| Total Functional Expenses | $510,075 | $158,309 | $46,613 | $714,997 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Security Deposits | $2,500 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- 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, Page 6, Part VI, Line 11B
“The form 990 is reviewed and approved by the treasurer, then a notice is distributed to the board of trustees that the document is available for review upon request.”
Form 990, Page 6, Part VI, Line 12C
“The board of trustees is required to file an annual statement indicating whether or not any conflicts of interest exist.”
Form 990, Page 6, Part VI, Line 19
“Governing documents are made available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Beaver Brook Association Inc
- EIN
- 02-0267159
- Phone
- 6034657787
- Address
- 117 RIDGE ROAD, HOLLIS, NH 03049
Signing Officer
- Name
- Alan Chase
- Title
- Trustee
- Phone
- 6034657787
- Signed
- 2016-12-16
Organization Details
- Principal Officer
- Drew Kellner
- Formed
- 1964
- Legal Domicile
- Nh
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 34
- Volunteers
- 200
Preparer
- Firm
- Seelye & Schulz Pa CPA
- Address
- 451 AMHERST ST STE 204, NASHUA, NH 03063-1200
- Preparer
- Paul E Seelye CPA
- Phone
- 6038861900
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Beaver brook association's mission is to promote an understanding of interrelationships in the natural world and to encourage conservation of natural resources through education and stewardship. Its goal is to offer an outdoor classroom experience for people of all ages to gain exposure to nature and learn more about the way their natural resources could be managed in a sound and productive manner.”
Form 990, Page 2, Part III, Line 4A
“Connection to nature can nurture creativity, learning, and positively modify behaviors. The relationship between a child's exposure to nature and the development of these life skills and behaviors is very strong. Southern new hampshire is growing at a rapid pace and access to natural areas is in decline. Beaver brook provides a convenient outdoor destination for people anywhere from nashua, manchester, and concord, new hampshire to boston to experience nature firsthand. Schools from as far as an hour and a half away attend our field study programs. We desire people to learn that education is "connected to life- and not bound to a school setting. Beaver brook's primary activity is providing quality outdoor, environmental education with experiential learning opportunities.”
Form 990, Page 2, Part III, Line 4B
“Easements on more than 800 acres of land since the successful completion of our beaver brook forever campaign that raised funds for this effort.”
Form 990, Part XI, Line 9
“Rental expenses -5,645 rental expenses 5,645”
Financial Statement Notes
Schedule D, Page 1, Part II, Line 9
“Easements are capitalized at their fair market value in the period received, if material.”
Schedule D, Page 2, Part V, Line 4
“The association has determined that the endowment funds must be maintained at their historical dollar value. Income from the endowments is to be used in accordance with the original donors' stipulations. The association has determined that it is prudent and appropriate to expend 4.5% of the fair market value of the endowment on a trailing 12-quarter rolling average. The investment policy is intended to preserve and increase the real principal value of its endowment fund, while providing a dependable stream of income for the operation of the association and its programs. The trustees carefully weigh risk/return characteristics in their asset allocation decisions. The trustees have elected a total-return policy to provide the association with a maximum potential return on investments and funds availability for operations and long-term growth over time.”
Schedule D, Page 3, Part X
“Beaver brook association, inc. Is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3). The association's income tax filings are subject to audit by various taxing authorities. As of may 31, 2016, the association's open audit periods were may 31, 2013 through 2016. The association believes it has met all the requirements to maintain its not-for-profit status and does not have any unrelated business income which would result in taxable income. It is the association's policy to expense when paid any interest and penalties associated with its income tax obligations.”
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| IRS990/Desc | 0 | OUR ENVIRONMENTAL EDUCATION PROGRAMS ARE MULTI-FACETED,PROVIDING FIELD STUDY OPPORTUNITIES FOR LOCAL SCHOOLS,IN-SCHOOL SCIENCE PRESENTATIONS, A SUMMER YOUTH PROGRAM AND SEASONAL PROGRAMS FOR ADULTS AND CHILDREN. WALKS, FIELD TRIPS, LECTURES, WORKSHOPS, CLASSES AND AN ASSORTMENT OF SEASONAL ACTIVITIES PRESENT A WELL-ROUNDED PROGRAM DESIGNED TO EXPAND PEOPLE'S KNOWLEDGE AND ENJOYMENT OF ECOLOGY, FORESTRY, WILDLIFE AND HORTICULTURE. IN ADDITION, BEAVER BROOK ASSOCIATION (BBA) PROVIDES ADVICE AND SUPPORT TO OTHER REGIONAL ORGANIZATIONS ON EDUCATIONAL AND ENVIRONMENTAL TOPICS. BBA ALSO SUPPORTS INTERNSHIPS AND RESEARCH OPPORTUNITIES FOR COLLEGE AND UNIVERSITY STUDENTS. ON AVERAGE, BBA SERVES OVER 10,000 CHILDREN AND ADULTS EACH YEAR. THERE IS INCREASING EVIDENCE THAT A CHILD'S (CONTINUED) CONNECTION TO NATURE CAN NURTURE CREATIVITY, LEARNING, AND POSITIVELY MODIFY BEHAVIORS. THE RELATIONSHIP BETWEEN A CHILD'S EXPOSURE TO NATURE AND THE DEVELOPMENT OF THESE LIFE SKILLS AND BEHAVIORS IS VERY STRONG. SOUTHERN NEW HAMPSHIRE IS GROWING AT A RAPID PACE AND ACCESS TO NATURAL AREAS IS IN DECLINE. BEAVER BROOK PROVIDES A CONVENIENT OUTDOOR DESTINATION FOR PEOPLE ANYWHERE FROM NASHUA, MANCHESTER, AND CONCORD, NEW HAMPSHIRE TO BOSTON TO EXPERIENCE NATURE FIRSTHAND. SCHOOLS FROM AS FAR AS AN HOUR AND A HALF AWAY ATTEND OUR FIELD STUDY PROGRAMS. WE DESIRE PEOPLE TO LEARN THAT EDUCATION IS "CONNECTED TO LIFE- AND NOT BOUND TO A SCHOOL SETTING. BEAVER BROOK'S PRIMARY ACTIVITY IS PROVIDING QUALITY OUTDOOR, ENVIRONMENTAL EDUCATION WITH EXPERIENTIAL LEARNING OPPORTUNITIES. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXEC DIR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 15671 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GovernmentGrantsAmt | 0 | 6964 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 698463 |
| IRS990/GrossReceiptsAmt | 0 | 1311898 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 26093 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 3312 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6624 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23184 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33120 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 116968 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 116968 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4634559 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4485861 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 806369 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1589377 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1588692 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2395061 |
| IRS990/LegalDomicileStateCd | 0 | NH |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 682792 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 5645 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | BEAVER BROOK ASSOCIATION'S MISSION IS TO PROMOTE AN UNDERSTANDING OF INTERRELATIONSHIPS IN THE NATURAL WORLD AND TO ENCOURAGE CONSERVATION OF NATURAL RESOURCES THROUGH EDUCATION AND STEWARDSHIP. ITS GOAL IS TO OFFER AN OUTDOOR CLASSROOM EXPERIENCE FOR PEOPLE OF ALL AGES TO GAIN EXPOSURE TO NATURE AND LEARN MORE ABOUT THE WAY THEIR NATURAL RESOURCES COULD BE MANAGED IN A SOUND AND PRODUCTIVE MANNER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6613967 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6427293 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15671 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 15671 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20448 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 20448 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -95138 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 851 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2766 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 5959 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9576 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16963 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16963 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES & MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE & REPAIR |
| IRS990/OtherExpensesGrp/Desc | 2 | FUNDRAISING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | SUBCONTRACTORS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1145 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 23083 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17074 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5572 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 11734 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15154 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17513 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 32228 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24230 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23083 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11734 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2500 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54455 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 54455 |
| IRS990/OtherRevenueTotalAmt | 0 | 54455 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 14207 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 63839 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 341953 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 419999 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1095 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4920 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26349 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 32364 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 4076332 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 4076332 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7199 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13610 |
| IRS990/PrincipalOfficerNm | 0 | DREW KELLNER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | NATURE PROGRAMS, LECTURES ETC |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 210292 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 210292 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FORESTRY AND WILDLIFE MANAGEMENT IS PRACTICED THROUGHOUT BBA LAND FOR DEMONSTRATING SUSTAINABLE FORESTRY PRACTICES AND WILDLIFE HABITAT MANAGEMENT TECHNIQUES TO PROTECT AND ENCOURAGE A DIVERSE ARRAY OF NATIVE SPECIES. THE 2,100 ACRES ARE A DESIGNATED TREE FARM AND MANAGED FOR TIMBER HARVESTING IN ACCORDANCE WITH BEST MANAGEMENT PRACTICES. FORESTRY DEMONSTRATIONS INFORM THE COMMUNITY OF THE VALUE OF THIS RENEWABLE RESOURCE AND PRINCIPLES OF WISE LAND STEWARDSHIP. OUR LAND PROTECTION EFFORTS ARE CONCENTRATED ON ACQUIRING ABUTTING PARCELS OF LAND TO ENHANCE THE EXISTING PRESERVE. A MAJOR EFFORT IS NOW UNDERWAY TO ENSURE THAT BBA'S CURRENT HOLDINGS REMAIN UNDEVELOPED, THROUGH CONSERVATION EASEMENTS HELD BY A LIKE-MINDED ORGANIZATION. WE HAVE PLACED CONSERVATION (CONTINUED) EASEMENTS ON MORE THAN 800 ACRES OF LAND SINCE THE SUCCESSFUL COMPLETION OF OUR BEAVER BROOK FOREVER CAMPAIGN THAT RAISED FUNDS FOR THIS EFFORT. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 254630 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 54363 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 276007 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 124013 |
| IRS990/PYOtherExpensesAmt | 0 | 278133 |
| IRS990/PYOtherRevenueAmt | 0 | 24581 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 156880 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -37640 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 340988 |
| IRS990/PYTotalExpensesAmt | 0 | 619121 |
| IRS990/PYTotalRevenueAmt | 0 | 581481 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -91536 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 20448 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 155929 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 443515 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 440974 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 32311 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 641263 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 673574 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4076332 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 4076332 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4026332 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 50000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4076332 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4021332 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 5000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4026332 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3773591 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 247741 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4021332 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3773591 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3773591 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 60316 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 140661 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 200977 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1449058 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1449058 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 45065 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 19854 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 64919 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1942 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4591 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6533 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | false |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 15.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | EASEMENTS ARE CAPITALIZED AT THEIR FAIR MARKET VALUE IN THE PERIOD RECEIVED, IF MATERIAL. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION HAS DETERMINED THAT THE ENDOWMENT FUNDS MUST BE MAINTAINED AT THEIR HISTORICAL DOLLAR VALUE. INCOME FROM THE ENDOWMENTS IS TO BE USED IN ACCORDANCE WITH THE ORIGINAL DONORS' STIPULATIONS. THE ASSOCIATION HAS DETERMINED THAT IT IS PRUDENT AND APPROPRIATE TO EXPEND 4.5% OF THE FAIR MARKET VALUE OF THE ENDOWMENT ON A TRAILING 12-QUARTER ROLLING AVERAGE. THE INVESTMENT POLICY IS INTENDED TO PRESERVE AND INCREASE THE REAL PRINCIPAL VALUE OF ITS ENDOWMENT FUND, WHILE PROVIDING A DEPENDABLE STREAM OF INCOME FOR THE OPERATION OF THE ASSOCIATION AND ITS PROGRAMS. THE TRUSTEES CAREFULLY WEIGH RISK/RETURN CHARACTERISTICS IN THEIR ASSET ALLOCATION DECISIONS. THE TRUSTEES HAVE ELECTED A TOTAL-RETURN POLICY TO PROVIDE THE ASSOCIATION WITH A MAXIMUM POTENTIAL RETURN ON INVESTMENTS AND FUNDS AVAILABILITY FOR OPERATIONS AND LONG-TERM GROWTH OVER TIME. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | BEAVER BROOK ASSOCIATION, INC. IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3). THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. AS OF MAY 31, 2016, THE ASSOCIATION'S OPEN AUDIT PERIODS WERE MAY 31, 2013 THROUGH 2016. THE ASSOCIATION BELIEVES IT HAS MET ALL THE REQUIREMENTS TO MAINTAIN ITS NOT-FOR-PROFIT STATUS AND DOES NOT HAVE ANY UNRELATED BUSINESS INCOME WHICH WOULD RESULT IN TAXABLE INCOME. IT IS THE ASSOCIATION'S POLICY TO EXPENSE WHEN PAID ANY INTEREST AND PENALTIES ASSOCIATED WITH ITS INCOME TAX OBLIGATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 1, PART II, LINE 9 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 124.70 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1588692 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 5 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2500 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | false |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ALL MEDIA ANNOUNCEMENTS FOR SOLICITATION OF STUDENTS CONTAIN A STATEMENT OF RACIALLY NONDISCRIMINATORY POLICY. THIS POLICY ALSO APPEARS ON ALL PRINTED MATERIALS, REGISTRATION INFORMATION FOR COURSES, AND REGISTRATION FORMS. |
Document Assets
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Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,596,017
- Liabilities
- $168,724
- Net assets
- $6,427,293
- Revenue
- $623,461
- Expenses
- $714,997
- Net income
- -$91,536