Birch Rock Camp

Nonprofit profile at a glance

EIN
010376696
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
South Portland, ME, USA
Phone
2078290981
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,321,711
Expenses
$1,291,188
Assets
$2,638,746
Liabilities
$140,471

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

29 people listed

Highest reported compensation

  • MICHAEL MATTSON (CAMP DIRECTO): $125,533 total reported compensation
  • RICHARD DEERING (ALUMNI/COMM): $114,529 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Birch rock camp is dedicated to giving boys an adventurous summer experience that builds self-confidence, broadens accomplishments and strengthens character. Our back-to-basics program emphasizes enjoyment and stewardship of nature, and mastery of traditional camping skills. We model lives of simplicity, creativity and enduring friendship. We foster a welcoming and accepting atmosphere where campers from all backgrounds feel valued and included. With our motto, help the other fellow, we encourage boys to grow in generosity, integrity and mutual support.

What it reported doing in 2025

Set apart by our small size and focus on non-competitive achievement, birch rock camp has provided a summer home for boys ages 7 16 since 1926. The camps mission is to challenge campers to take responsibility for their own lives, and to help them appreciate the needs of others in emphasizing our motto: help the other fellow. Birch rocks program promotes the well- rounded development of its campers by building character and encouraging cooperation, confidence, and a willingness to try new things. A proud and accredited member of the american camp association and active partner with Maine summer camps, birch rocker is an old-fashioned boys residential camp where tradition and hallowed ritual surround every aspect of the day from the wakeup bell to the lights-out call. Our daily program offers the right balance of structure and free choice - as well as the perfect blend of energetic fun, quiet concentration on tasks and relaxing downtime including in our unique library. While there are many activities (camping trips, swimming, watercraft, field sports, arts, nature and primitive skillsetc.) to choose from daily, each camper is required to set goals for himself and set a plan for achievement. Learning by doing and sharing is how birch rockers build more self-esteem and personal success. The birch rock community is distinguished by the many campers and counselors (3 to 1 ratio) who return each year, and even for decades. Birch rockers are committed to being the finest mentors, and passing on our values and cherished traditions to generations of campers to come.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 62
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 61.4%; rating input score 61
  • Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 7; 7th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 25th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 18.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 61.4% of spending went to programs
  • Governance: 24 of 27 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $793K in reported program spending
  • Leadership: top reported pay $126K · 29 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.