Civic Intelligence

Kismet Rock Foundation

990 • Fiscal year 2017 • EIN 02-0516308

Sep 01, 2016 to Aug 31, 2017 • Filed on Nov 08, 2017

PO Box 1744North Conway, NH 03860

(603) 730-2715

Siviq Scores

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

Liabilities / Assets

77th percentile

0.09x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$32,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

95th percentile

191%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

174%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$83,256

Up $54,602 (+191%) from 2016

Net Assets

$75,785

No earlier filing loaded for comparison.

Liabilities

Up

$7,471

Up $7,471 from 2016

Revenue

Up

$208,559

Up $132,367 (+174%) from 2016

Expenses

Up

$161,428

Up $36,134 (+29%) from 2016

Net Income

Up

$47,131

Up $96,233 (+196%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $60,115Liabilities 2011: $0Net Assets 2011: $60,1152011Assets 2012: $53,870Liabilities 2012: $0Net Assets 2012: $53,8702012Assets 2013: $65,677Liabilities 2013: $19,000Net Assets 2013: $46,6772013Assets 2014: $81,043Liabilities 2014: $0Net Assets 2014: $81,0432014Assets 2015: $77,756Liabilities 2015: $0Net Assets 2015: $77,7562015Assets 2016: $28,654Liabilities 2016: $02016Assets 2017: $83,256Liabilities 2017: $7,471Net Assets 2017: $75,7852017Assets 2018: $48,302Liabilities 2018: $0Net Assets 2018: $48,3022018Assets 2019: $66,045Liabilities 2019: $0Net Assets 2019: $66,0452019Assets 2020: $116,597Liabilities 2020: $12,670Net Assets 2020: $103,9272020Assets 2021: $160,032Liabilities 2021: $12,071Net Assets 2021: $147,9612021Assets 2022: $154,109Liabilities 2022: $202Net Assets 2022: $153,9072022Assets 2023: $201,141Liabilities 2023: $11,305Net Assets 2023: $189,8362023Assets 2024: $364,013Liabilities 2024: $0Net Assets 2024: $364,0132024Assets 2025: $448,739Liabilities 2025: $90Net Assets 2025: $448,6492025

Highlighted filing

2017

Assets$83,256
Liabilities$7,471
Net Assets$75,785

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $141,785Expenses 2011: $115,767Net Income 2011: $26,0182011Revenue 2012: $114,879Expenses 2012: $121,124Net Income 2012: -$6,2452012Revenue 2013: $124,361Expenses 2013: $131,554Net Income 2013: -$7,1932013Revenue 2014: $162,816Expenses 2014: $128,450Net Income 2014: $34,3662014Revenue 2015: $138,515Expenses 2015: $141,802Net Income 2015: -$3,2872015Revenue 2016: $76,192Expenses 2016: $125,294Net Income 2016: -$49,1022016Revenue 2017: $208,559Expenses 2017: $161,428Net Income 2017: $47,1312017Revenue 2018: $148,137Expenses 2018: $175,620Net Income 2018: -$27,4832018Revenue 2019: $127,521Expenses 2019: $109,778Net Income 2019: $17,7432019Revenue 2020: $120,459Expenses 2020: $82,577Net Income 2020: $37,8822020Revenue 2021: $161,338Expenses 2021: $117,304Net Income 2021: $44,0342021Revenue 2022: $195,843Expenses 2022: $189,897Net Income 2022: $5,9462022Revenue 2023: $255,600Expenses 2023: $219,671Net Income 2023: $35,9292023Revenue 2024: $365,351Expenses 2024: $191,174Net Income 2024: $174,1772024Revenue 2025: $343,967Expenses 2025: $259,331Net Income 2025: $84,6362025

Highlighted filing

2017

Revenue$208,559
Expenses$161,428
Net Income$47,131
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$210,808
Mission and Program Overview

Mission

Climbing & mountaineering courses for economically disadvantaged youth

Providing no-cost challenging recreational outdoor opportunities for at-risk youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$28,654$75,785▲ $47,131
Cash and Non-Interest-Bearing Accounts$19,101$35,943▲ $16,842
Land, Buildings, and Equipment, Net$1,173$33,706▲ $32,533
Savings and Temporary Cash Investments$8,380$13,607▲ $5,227
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$28,654$83,256▲ $54,602
Liabilities
Deferred Revenue-$7,471-
Total Liabilities$0$7,471▲ $7,471
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,654$75,785▲ $47,131
Total Liabilities and Net Assets / Fund Balance$28,654$83,256▲ $54,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,706$3,745$37,451
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chad LaflammeExecutive DirectorPT$32,000$32,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$205,171
Program Service Revenue
$0
Investment Income
$1,961
Other Revenue
$1,427
All Other Contributions
$205,171
Change in Net Assets
$47,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$95,921
Other Expenses$65,507
Total Fundraising Expense$7,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,783$12,380$774$56,937
Current Officers, Directors, Trustees, and Key Employees$12,800$16,000$3,200$32,000
Insurance$11,447$2,605$212$14,264
Payroll Taxes$4,435$2,235$314$6,984
Depreciation Depletion$3,852--$3,852
Travel$2,639$927-$3,566
Office Expenses-$2,872-$2,872
Occupancy$1,194$1,194-$2,388
All Other Expenses$727$967$384$2,078
Conferences and Meetings$1,640$99-$1,739
Other Expenses$588$587$2,368$1,175
Fees for Services Accounting-$889-$889
Advertising$135--$135
Total Functional Expenses$112,009$42,167$7,252$161,428
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,610
Fundraising Direct Expenses$1,183
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The board chair and secretary are married to each other.

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

A copy of the form 990 is provided to the board before it is filed with irs.

Form 990, Part VI, Section B, Line 12C

The board requires board members to disclose and potential conflicts of interest recuse themselves from any discussion or votes where they have a conflict of interest.

Form 990, Part VI, Section B, Line 15

The board utilizes local employment data to ensure that the executive director's and all other employees' compensation is within local comparable positions.

Form 990, Part VI, Section C, Line 19

The organization's annual form 990 and governing documents can be obtained upon contacting the organization's executive director or any board member.

Filing and Contact Details

Filer

Filer Name
Kismet Rock Foundation
EIN
02-0516308
Phone
6037302715
Address
PO BOX 1744, NORTH CONWAY, NH 03860

Signing Officer

Name
Brian Fowler
Title
Chair
Phone
6037302715
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Fowler
Formed
2000
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
25

Preparer

Firm
Gamwell Caputo Kelsch & Co Pllc
Address
481 WHITE MOUNTAIN HIGHWAY, CONWAY, NH 03818
Preparer
David a Caputo CPA
Phone
6034473356
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Postage: program service expenses 422. Management and general expenses 422. Fundraising expenses 94. Total expenses 938. Dues and fees: program service expenses 305. Management and general expenses 105. Fundraising expenses 290. Total expenses 700. Bank service charges: program service expenses 0. Management and general expenses 415. Fundraising expenses 0. Total expenses 415. Supplies: program service expenses 0. Management and general expenses 25. Fundraising expenses 0. Total expenses 25.

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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt052253
IRS990/PYOtherRevenueAmt01434
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-49102
IRS990/PYSalariesCompEmpBnftPaidAmt073041
IRS990/PYTotalExpensesAmt0125294
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt076192
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt047131
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt028654
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt075785
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08380
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013607
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0205171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt074754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0161022
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0122717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0700614
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09809
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64540
IRS990ScheduleA/PublicSupportPY170Pct00.67700
IRS990ScheduleA/PublicSupportTotal170Amt0452226
IRS990ScheduleA/SubstantialContributorsTotAmt0248388
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0205171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt074754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0161022
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0122717
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0700614
IRS990ScheduleA/TotalSupportAmt0700719
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt033706
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03745
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037451
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033706
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD CHAIR AND SECRETARY ARE MARRIED TO EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD BEFORE IT IS FILED WITH IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REQUIRES BOARD MEMBERS TO DISCLOSE AND POTENTIAL CONFLICTS OF INTEREST RECUSE THEMSELVES FROM ANY DISCUSSION OR VOTES WHERE THEY HAVE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD UTILIZES LOCAL EMPLOYMENT DATA TO ENSURE THAT THE EXECUTIVE DIRECTOR'S AND ALL OTHER EMPLOYEES' COMPENSATION IS WITHIN LOCAL COMPARABLE POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S ANNUAL FORM 990 AND GOVERNING DOCUMENTS CAN BE OBTAINED UPON CONTACTING THE ORGANIZATION'S EXECUTIVE DIRECTOR OR ANY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POSTAGE: PROGRAM SERVICE EXPENSES 422. MANAGEMENT AND GENERAL EXPENSES 422. FUNDRAISING EXPENSES 94. TOTAL EXPENSES 938. DUES AND FEES: PROGRAM SERVICE EXPENSES 305. MANAGEMENT AND GENERAL EXPENSES 105. FUNDRAISING EXPENSES 290. TOTAL EXPENSES 700. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 415. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 415. SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt028654
IRS990/TotalAssetsEOYAmt083256
IRS990/TotalAssetsGrp/BOYAmt028654
IRS990/TotalAssetsGrp/EOYAmt083256
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0205171
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07252
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042167
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112009
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt07471
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt07471
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028654
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075785
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0112009
IRS990/TotalReportableCompFromOrgAmt032000
IRS990/TotalRevenueGrp/ExclusionAmt03388
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208559
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083256
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0927
IRS990/TravelGrp/ProgramServicesAmt02639
IRS990/TravelGrp/TotalAmt03566
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1744
IRS990/USAddress/CityNm0NORTH CONWAY
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003860
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0KISMETROCKFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN FOWLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$3.44$2.59$0.85
2024Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$3.65$1.91$1.74
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.11$1.90$2.56$2.20$0.36
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.96$1.90$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.12$1.48$1.61$1.17$0.44
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.13$1.04$1.20$0.83$0.38
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.28$1.10$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$1.48$1.76$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.07$0.76$2.09$1.61$0.47
2016Summary only. Only limited summary data is available for this year.$0.29$0.00$0.76$1.25$0.49
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.39$1.42$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$1.63$1.28$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.66$0.19$0.47$1.24$1.32$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$1.15$1.21$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$1.42$1.16$0.26