Beaver Brook Association Inc

Nonprofit profile at a glance

EIN
020267159
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Hollis, NH, USA
Phone
6034657787
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$2,440,146
Expenses
$1,114,043
Assets
$11,591,479
Liabilities
$181,365

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ROBERT CORMIER (PRESIDENT)

Highest reported compensation

  • LINDSAY JONES (EXECUTIVE DI): $73,593 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2024

Bba provides forestry and wildlife management through land protection and conservation property. Bba demonstrates sustainable forestry practices and wildlife habitat management techniques which are designed to protect and encourage a diverse array of native plant and animal species. Bba maintains over 2,100 acres of property which includes a designated tree farm that is held for timber harvesting in accordance with best management practices. Bba also provides forestry demonstrations to educate the community of the value of this renewable resource and principles of wise land stewardship. Bba land protection efforts are concentrated on acquiring abutting parcels of land to enhance the existing preserve. A major effort was made to ensure that bba's current holdings remain undeveloped through conservation easements held by the organization.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.4%; rating input score 34
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: $13.78 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.3%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 10.4; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 34.4% of revenue deployed · 55.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $621K in reported program spending
  • Leadership: top reported pay $74K · 16 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.