Big Tree Boating Association
Nonprofit profile at a glance
- EIN
- 010511284
- IRS 990-EZ coverage
- 2010–2024
- Forms available
- Form 990 2021, Form 990-EZ 2024
- Location
- Islesboro, ME, USA
- Phone
- 2076505597
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $118,752
- Expenses
- $104,722
- Assets
- $371,645
- Liabilities
- $430
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Ben Alexander (President)
People named in this filing
- Ben Alexander (President)
- George Evans (Treasurer)
- Bonnie MacKenzie (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Big Tree Boating is a community sailing program offering classes for all abilities (ages 10 and up) and open to all residents and visitors of Islesboro. The program is designed to teach proper seamanship, respect for the water and a lifelong love of sailing.
What it reported doing in 2024
Big Tree Boating Association provides sailing instruction andopportunities for recreational sailing to the members of theIslesboro community. The organization served more than 60 children and adults during the 2024 season.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Reported officer compensation is a large share of total spending, which may reflect staffing concentration and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 100
- Sustainability: 64
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.7%; rating input score 66
- Program expense ratio: 74.5%; rating input score 74
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 11.8%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 3.55; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 19.1%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 0.8% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 12.3% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 65.7% of revenue deployed · 74.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $78K in reported program spending
- Leadership: top reported pay $0 · 18 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Sustainability: Officer compensation ratio scored 16/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.