Big Rock

Nonprofit profile at a glance

EIN
010538232
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Mars Hill, ME, USA
Phone
2074256711
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$3,870,365
Expenses
$1,100,871
Assets
$6,989,078
Liabilities
$1,382,950

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Darrell McCrum (President)
  • Andy Brennan (Vice President)

People named in this filing

  • Darrell McCrum (President)
  • Andy Brennan (Vice President)
  • Sam Collins (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Big Rock has the goal of re-establishing skiing as a way of life in Aroostook County. Big Rock is achieving this goal by introducing school and community based programs designed to include any person seeking to be involved in outdoor, winter time recreation.

What it reported doing in 2024

Provide management to oversee facilities and to coach and support the training and development of amateur athletes seeking to engage in, and for the general promotion of winter recreation.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.9%; rating input score 25
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 71.6%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 6.35; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 18.9% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 24.9% of revenue deployed · 87.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.