Civic Intelligence

Spectacle Pond Camp Owners Road Assoc

EIN 36-4937727 • 501(c)4 • Osborn, ME

Profile

Camp Owner Road Association

195 Moose Hill RdOsborn, ME 04605

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

96th percentile

73%

Higher net margin than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

4.7%

Faster revenue growth than 60% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$113,072

Up $17,726 (+19%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$113,072

Up $22,726 (+25%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin96th percentile

Revenue

Up

$30,929

Up $1,378 (+4.7%) from 2024

Expenses

Down

$8,203

Down $1,475 (-15%) from 2024

Net Income

Up

$22,726

Up $2,853 (+14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2021: $32,151Net Assets 2021: $32,1512021Assets 2022: $52,086Net Assets 2022: $52,0862022Assets 2023: $70,473Net Assets 2023: $70,4732023Assets 2024: $95,346Liabilities 2024: $5,000Net Assets 2024: $90,3462024Assets 2025: $113,072Net Assets 2025: $113,0722025

Highlighted filing

2025

Assets$113,072
Liabilities-
Net Assets$113,072
Open 2025 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$30K$20K$10K$0Revenue 2021: $27,953Expenses 2021: $4,635Net Income 2021: $23,3182021Revenue 2022: $28,475Expenses 2022: $8,540Net Income 2022: $19,9352022Revenue 2023: $29,008Expenses 2023: $10,621Net Income 2023: $18,3872023Revenue 2024: $29,551Expenses 2024: $9,678Net Income 2024: $19,8732024Revenue 2025: $30,929Expenses 2025: $8,203Net Income 2025: $22,7262025

Highlighted filing

2025

Revenue$30,929
Expenses$8,203
Net Income$22,726
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$113,072
Liabilities
-
Net assets
$113,072
Revenue
$30,929
Expenses
$8,203
Net income
$22,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.13$1.13$0.31$0.08$0.23
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.05$0.90$0.30$0.10$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.29$0.11$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.28$0.09$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.28$0.05$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$30,929
Mission and Program Overview

Mission

Camp Owner Road Association

Program Services

DescriptionGrantsExpenses
Road maintenance.--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David FlanneryPresident-$0--
Kimberly MurphyTreasurer-$0--
Kimberly MurphySecretary-$0--
Filing and Contact Details

Filer

Filer Name
Spectacle Pond Camp Owners Road Assoc
EIN
36-4937727
Phone
2076679723
Address
195 Moose Hill Rd, Osborn, ME 04605

Signing Officer

Name
Kimberly Murphy
Title
Treasurer
Signed
2026-02-16
Discuss with paid preparer
Yes

Preparer

Firm
WADMAN CPAs PLLC
Address
295 MAIN ST, ELLSWORTH, ME 04605
Preparer
Ronald C Bean
Phone
2076676500
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $151”

Other Expenses.1012

“Insurance $1720”

Other Expenses.1

“Road Maintenance $5000”

Other Expenses.2

“Mowing $675”

Other Assets.1005

“Accounts Receivable - Beginning $500 Accounts Receivable - Ending $175”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $5000 Accounts Payable and Accrued Expenses - Ending $0”

Raw XML Appendix114 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kimberly Murphy
IRS990EZ/BooksInCareOfDetail/PhoneNum02076679723
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0195 Moose Hill Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Osborn
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004605
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt094846
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0112897
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022726
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0657
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt095346
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0113072
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt030929
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0824
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01850
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt090346
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0113072
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt090346
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0113072
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0David Flannery
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kimberly Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Kimberly Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0175
IRS990EZ/OtherExpensesTotalAmt07546
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Camp Owner Road Association
IRS990EZ/ProgramServiceRevenueAmt028255
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Road maintenance.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ME
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt08203
IRS990EZ/TotalRevenueAmt030929
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $1720
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Road Maintenance $5000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Mowing $675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounts Receivable - Beginning $500 Accounts Receivable - Ending $175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accounts Payable and Accrued Expenses - Beginning $5000 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kimberly Murphy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spectacle Pond Camp Owners Road Assoc
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0364937727
ReturnHeader/Filer/PhoneNum02076679723
ReturnHeader/Filer/USAddress/AddressLine1Txt0195 Moose Hill Rd
ReturnHeader/Filer/USAddress/CityNm0Osborn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004605
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412728942
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADMAN CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0295 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELLSWORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004605
ReturnHeader/PreparerPersonGrp/PhoneNum02076676500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ronald C Bean
ReturnHeader/ReturnTs02026-02-16T06:46:57-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.