Civic Intelligence

Back Mountain Recreation Inc.

990 • Fiscal year 2021 • EIN 23-2986991

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 14, 2022

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

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

69th percentile

0.25x

Higher debt load relative to revenue than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

1st percentile

-356%

Higher net margin than 1% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

39th percentile

4.3%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

52%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$2,558,282

Up $106,509 (+4.3%) from 2020

Net Assets

Up

$2,549,816

Up $110,573 (+4.5%) from 2020

Liabilities

Down

$8,466

Down $4,064 (-32%) from 2020

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin1st percentile

Revenue

Up

$34,303

Up $11,674 (+52%) from 2020

Expenses

Up

$156,538

Up $2,983 (+1.9%) from 2020

Net Income

Up

-$122,235

Up $8,691 (+6.6%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2021

Assets$2,558,282
Liabilities$8,466
Net Assets$2,549,816
Open 2021 Filing

Operations Trend

Revenue Growth77th 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

2021

Revenue$34,303
Expenses$156,538
Net Income-$122,235
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 14, 2022
Return Version
2020v4.1
Gross Receipts
$34,303
Mission and Program Overview

Mission

PUBLIC RECREATION.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,587,749$1,509,046▼ $78,703
Investments Other Securities$839,746$1,032,555▲ $192,809
Savings and Temporary Cash Investments$14,602$14,705▲ $103
Cash and Non-Interest-Bearing Accounts$9,676$1,976▼ $7,700
Total Assets$2,451,773$2,558,282▲ $106,509
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,530$8,466▼ $4,064
Total Liabilities$12,530$8,466▼ $4,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,584,931$1,502,693▼ $82,238
Net Assets With Donor Restrictions$854,312$1,047,123▲ $192,811
Total Net Assets Fund Balance$2,439,243$2,549,816▲ $110,573
Total Liabilities and Net Assets / Fund Balance$2,451,773$2,558,282▲ $106,509

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$700,290$1,144,412$1,844,702
Land$743,950-$743,950
Buildings$56,337$20,753$77,090
Equipment$8,469$48,517$56,986
Other Securities$1,032,555--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$839,746-▲ $232,809$40,000$1,032,555
2019$863,249-▲ $16,497$40,000$839,746
2018$822,357-▲ $40,892-$863,249
2017$765,962-▲ $56,395-$822,357
2016$689,095-▲ $76,867-$689,095
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$600
Program Service Revenue
$24,600
Investment Income
$3
Other Revenue
$9,100
All Other Contributions
$600
Change in Net Assets
$-122,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$82,671--$82,671
Insurance$4,475--$4,475
Fees for Services Accounting-$3,200-$3,200
Occupancy$1,661--$1,661
Other Expenses$27,764$147-$147
All Other Expenses-$115-$115
Total Functional Expenses$144,718$11,820$0$156,538
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
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
Yes
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
2022-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen N Clemente
Formed
1998
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
12

Preparer

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

Additional Explanations

Part XII Line 1 Other Accounting Method or Change in Accountng Method

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

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 is 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.”

Raw XML AppendixShowing 400 of 421 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0130149
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0500
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt020753
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt056395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0689095
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0689095
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt076867
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08469
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048517
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056986
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0743950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0743950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0700290
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01144412
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01844702
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01032555
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 IS 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt01032555
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BACK MOUNTAIN RECREATION INC PAID $35,184 IN CONSULTING FEES TO LEHMAN TOWNSHIP, PENNSYLVANIA FOR SERVICES RENDERD BY DAVE SUTTON, EXECUTIVE DIRECTOR OF BACK MOUNTAIN RECREATION, INC.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, SECTION A, LINE 5:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
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/FormAndLineReferenceDesc4PART XII LINE 1 OTHER ACCOUNTING METHOD OR CHANGE IN ACCOUNTNG METHOD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/USAddress/CityNm0KINGSTON
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ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN N CLEMENTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05706751480
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BACK MOUNTAIN RECREATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BACK
ReturnHeader/Filer/EIN0232986991

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,558,282
Liabilities
$8,466
Net assets
$2,549,816
Revenue
$34,303
Expenses
$156,538
Net income
-$122,235
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