Civic Intelligence

Back Mountain Recreation Inc.

990 • Fiscal year 2018 • EIN 23-2986991

Jul 01, 2017 to Jun 30, 2018 • Filed on May 09, 2019

Organization ProfileWWW.BACKMOUNTAINREC.COM
PO Box 244Lehman, PA 18627

(570) 675-1480

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

1st percentile

-546%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

41st percentile

$35,174

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 121.2% of source-year revenue.

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

Asset Growth

29th percentile

-3.7%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$2,673,161

Down $102,036 (-3.7%) from 2017

Net Assets

Down

$2,673,161

Down $102,036 (-3.7%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin1st percentile

Revenue

Up

$29,024

Up $4,989 (+21%) from 2017

Expenses

Down

$187,455

Down $7,278 (-3.7%) from 2017

Net Income

Up

-$158,431

Up $12,267 (+7.2%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,578,724Liabilities 2010: $100,000Net Assets 2010: $2,478,7242010Assets 2011: $2,802,620Liabilities 2011: $0Net Assets 2011: $2,802,6202011Assets 2012: $2,862,258Liabilities 2012: $0Net Assets 2012: $2,862,2582012Assets 2013: $2,940,879Liabilities 2013: $0Net Assets 2013: $2,940,8792013Assets 2014: $3,085,734Liabilities 2014: $0Net Assets 2014: $3,085,7342014Assets 2015: $3,052,953Liabilities 2015: $0Net Assets 2015: $3,052,9532015Assets 2016: $2,869,028Liabilities 2016: $0Net Assets 2016: $2,869,0282016Assets 2017: $2,775,197Liabilities 2017: $0Net Assets 2017: $2,775,1972017Assets 2018: $2,673,161Liabilities 2018: $0Net Assets 2018: $2,673,1612018Assets 2019: $2,570,267Liabilities 2019: $16,594Net Assets 2019: $2,553,6732019Assets 2020: $2,451,773Liabilities 2020: $12,530Net Assets 2020: $2,439,2432020Assets 2021: $2,558,282Liabilities 2021: $8,466Net Assets 2021: $2,549,8162021Assets 2022: $2,331,651Liabilities 2022: $4,402Net Assets 2022: $2,327,2492022Assets 2023: $2,353,810Liabilities 2023: $339Net Assets 2023: $2,353,4712023Assets 2024: $2,384,177Liabilities 2024: $0Net Assets 2024: $2,384,1772024Assets 2025: $2,576,321Liabilities 2025: $0Net Assets 2025: $2,576,3212025

Highlighted filing

2018

Assets$2,673,161
Liabilities$0
Net Assets$2,673,161
Open 2018 Filing

Operations Trend

Revenue Growth75th percentile

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

$400K$200K$0-$200KExpenses 2010: $72,1172010Expenses 2011: $61,9992011Expenses 2012: $194,6642012Expenses 2013: $195,3462013Revenue 2014: $255,616Expenses 2014: $198,849Net Income 2014: $56,7672014Revenue 2015: $139,933Expenses 2015: $202,423Net Income 2015: -$62,4902015Revenue 2016: $25,582Expenses 2016: $201,877Net Income 2016: -$176,2952016Revenue 2017: $24,035Expenses 2017: $194,733Net Income 2017: -$170,6982017Revenue 2018: $29,024Expenses 2018: $187,455Net Income 2018: -$158,4312018Revenue 2019: $24,913Expenses 2019: $185,293Net Income 2019: -$160,3802019Revenue 2020: $22,629Expenses 2020: $153,555Net Income 2020: -$130,9262020Revenue 2021: $34,303Expenses 2021: $156,538Net Income 2021: -$122,2352021Revenue 2022: $34,536Expenses 2022: $130,112Net Income 2022: -$95,5762022Revenue 2023: $33,133Expenses 2023: $98,461Net Income 2023: -$65,3282023Revenue 2024: $42,633Expenses 2024: $110,818Net Income 2024: -$68,1852024Revenue 2025: $179,077Expenses 2025: $89,689Net Income 2025: $89,3882025

Highlighted filing

2018

Revenue$29,024
Expenses$187,455
Net Income-$158,431
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 9, 2019
Return Version
2017v2.3
Gross Receipts
$29,024
Mission and Program Overview

Mission

PUBLIC RECREATION.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,911,005$1,785,258▼ $125,747
Investments Other Securities$765,962$822,357▲ $56,395
Savings and Temporary Cash Investments$98,230$65,546▼ $32,684
Total Assets$2,775,197$2,673,161▼ $102,036
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,918,410$1,799,455▼ $118,955
Permanently Rstr Net Assets$765,962$822,357▲ $56,395
Temporarily Rstr Net Assets$90,825$51,349▼ $39,476
Total Net Assets Fund Balance$2,775,197$2,673,161▼ $102,036
Total Liabilities and Net Assets / Fund Balance$2,775,197$2,673,161▼ $102,036

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$978,069$862,665$1,840,734
Land$743,950-$743,950
Buildings$62,267$14,823$77,090
Equipment$972$35,695$36,667
Other Securities$822,357--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$765,962-▲ $56,395-$822,357
2016$689,095-▲ $76,867-$689,095
2015$696,725-▼ $7,630-$689,095
2014$617,016$50,000▲ $29,709-$696,725
2013$428,928$100,000▲ $88,088-$617,016
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleBaseTotal
Dave SuttonExecutive Director$35,174$35,174

Board Members and Trustees

NameTitle
John OliverPresident
Brian OramVice President
Gary BakerDirector
Harold Flack IiDirector
Joe NardoneDirector
Richard CoslettDirector
Shirley MoyerDirector
Mario NardoneSecretary
Steve ClementeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$28,500
Investment Income
$24
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$-158,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,281
Salaries, Compensation, and Employee Benefits$35,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$125,747--$125,747
Current Officers, Directors, Trustees, and Key Employees$28,139$7,035-$35,174
Insurance$5,172--$5,172
Occupancy$3,332--$3,332
Other Expenses$13,708$125-$125
Office Expenses-$100-$100
All Other Expenses-$15-$15
Total Functional Expenses$176,098$11,357$0$187,455
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

“Form 990 was provided to the governing body for review prior to submitting to the internal revenue service.”

Form 990, Part VI, Section B, Line 15

“The organization's board of directors reviews and approves all proposed compensation amounts.”

Form 990, Part VI, Section C, Line 18

“Copies of form 990 are made available upon written request to the organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available upon written request to qualified interested individuals.”

Filing and Contact Details

Filer

Filer Name
Back Mountain Recreation Inc
EIN
23-2986991
Phone
5706751480
Address
PO BOX 244, LEHMAN, PA 18627

Signing Officer

Name
Stephen N Clemente
Title
Officer
Phone
5706751480
Signed
2019-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen N Clemente
Formed
1998
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Kronick Kalada Berdy & Co Pc
Address
190 LATHROP ST, KINGSTON, PA 18704
Preparer
William Fromel CPA
Phone
5702832727
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The organization has always reported its books and records on the modified cash basis of accounting. There is no change in accounting method.”

FORM 990, PART XII, LINE 2C:

“No change from prior year”

Financial Statement Notes

PART X, LINE 2:

“The organization has been recognized as exempt from income taxes under the internal revenue code section 501(c)(3) and similar state statutes and, therefore, has no provisions for income taxes. It id not a private foundation. The organization follows the guidance of accounting standards codification (asc) 740, accounting for income taxes, related to uncertain income tax, which prescribes a threshold of more than likely than not for recognition and derecognition of tax provisions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. The organization's open tax years are 2015-2018.”

Raw XML AppendixShowing 400 of 409 raw XML fields

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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IRS990ScheduleD/OtherSecuritiesGrp/Desc0ENDOWMENT FUND - LUZERNE FOUNDATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN RECOGNIZED AS EXEMPT FROM INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND SIMILAR STATE STATUTES AND, THEREFORE, HAS NO PROVISIONS FOR INCOME TAXES. IT ID NOT A PRIVATE FOUNDATION. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAIN INCOME TAX, WHICH PRESCRIBES A THRESHOLD OF MORE THAN LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT. IT HAS BEEN DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S OPEN TAX YEARS ARE 2015-2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0822357
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PROVIDED TO THE GOVERNING BODY FOR REVIEW PRIOR TO SUBMITTING TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES ALL PROPOSED COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF FORM 990 ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON WRITTEN REQUEST TO QUALIFIED INTERESTED INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS ALWAYS REPORTED ITS BOOKS AND RECORDS ON THE MODIFIED CASH BASIS OF ACCOUNTING. THERE IS NO CHANGE IN ACCOUNTING METHOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGE FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
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IRS990/TaxExemptBondsInd00
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-09
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ReturnHeader/FilingSecurityInformation/IPTm015:46:04
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRONICK KALADA BERDY & CO PC
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,673,161
Liabilities
$0
Net assets
$2,673,161
Revenue
$29,024
Expenses
$187,455
Net income
-$158,431
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.18$0.09$0.09
2024Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.04$0.11$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.03$0.10$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$0.03$0.13$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.01$2.55$0.03$0.16$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.45$0.01$2.44$0.02$0.15$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.02$2.55$0.02$0.19$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.03$0.19$0.16
2017Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.02$0.19$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$0.03$0.20$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.14$0.20$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.26$0.20$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.00$2.94$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.86$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.00$2.80$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.10$2.48$0.07