Birch Rock Camp FY2020 filing

Tax-deductible

Waterford, ME501(c)(3)Since 1926Recreation & SportsEIN 01-0376696

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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.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$156K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $88K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$156K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $123K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$290K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$481K
Spent
$607K
To programs
59%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$481K
FY2020
Revenue by fiscal year
FY2020$481K
FY2021$1.2M
FY2022$1.1M
FY2023$1.2M
FY2024$1.4M
FY2025$1.3M
Expenses
$607K
FY2020
Expenses by fiscal year
FY2020$607K
FY2021$912K
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2025$1.3M
Net assets
$2.0M
FY2020
Net assets by fiscal year
FY2020$2.0M
FY2021$2.2M
FY2022$2.2M
FY2023$2.4M
FY2024$2.5M
FY2025$2.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $356K Management & general 41% · $251K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

28 people listed on the 990; $156K paid to officers and key staff.

Part VII, Section A · reportable compensation
$83,000Pt VII · Sec A
Camp Directo
$72,508Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Family Camps
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Family Camps
$0Pt VII · Sec A
Council Chai
$0Pt VII · Sec A

Michael Mattson’s $102K as Camp Directo is at the 35th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Richard Deering$101,129$104,008$100,000$96,000$90,160$83,000
Michael Mattson$102,133$89,000$90,004$87,004$80,746$72,508

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Birch Rock Camp executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides boys an adventurous summer experience building confidence, skills, and character through nature and traditional camping.

Provided by the organization

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1 program service account for $356K of program spending, described in the organization's own filed words · FY2020.
01

Summer camp activities for 30 campers

$356Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 8 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$481K
Ln 12
Gifts and grantsLn 1h$291K
Fees for servicesLn 2g$171K
Investment incomeLn 3$19K
Money outPt IX
$607K
Ln 25
Programscol B$356K
Managementcol C$251K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$500K
Total assetsLn 16$2.2M
LiabilitiesLn 26$290K
PeoplePt VI, VII
28
listed · VII A
PaidVII A2
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$291K
Government grantsLn 1e$100K
Fees for servicesLn 2g$171K
Investment incomeLn 3$19K
Gains on assetsLn 7$7K
Total revenueLn 12$481K
Assets in detailPt X, end of year
CashLn 1$291K
SavingsLn 2$209K
Cash and savings togetherLn 1–2$500K
InvestmentsLn 11–13$477K
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$51K
Total assetsLn 16$2.2M
LiabilitiesLn 26$290K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 555
VolunteersI 627
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$419K$500K
InvestmentsLn 11–13$459K$477K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$2.2M$2.2M
LiabilitiesLn 26$98K$290K
Net assetsLn 32$2.1M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$156K$36K$119K
Other salaries and wagesLn 7$69K$69K
Payroll taxesLn 10$25K$12K$13K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$47K$41K$6K
Advertising and promotionLn 12$41K$41K
Office expensesLn 13$25K$25K
OccupancyLn 16$46K$46K
TravelLn 17$5K$5K
Depreciation, depletion and amortizationLn 22$82K$80K$1K
InsuranceLn 23$51K$10K$41K
Other expenses (24a–d)Ln 24$50K$50K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$607K$356K$251K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$1.3M$31K$2.5M 990 PDF
FY2024 $1.4M$1.2M$167K$2.5M 990 PDF
FY2023 $1.2M$1.1M$147K$2.4M 990 PDF
FY2022 $1.1M$1.1M$65K$2.2M 990 PDF
FY2021 $1.2M$912K$242K$2.2M 990 PDF
FY2020 Viewing $481K$607K−$126K$2.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $480,895 across 7 lines filed
VIII-1e Government grants$100,000
VIII-1f All other contributions, gifts and grants$191,067
VIII-1h Total contributions, gifts and grants$291,067
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $170,864$170,864
VIII-3 Investment incomeExcluded from tax $11,532$11,532
VIII-7 Net gain or loss on sales of assetsRelated to mission $7,432$7,432
VIII-12 Total revenueRelated to mission $178,296 · Excluded from tax $11,532$480,895
Part IX · Statement of functional expenses $606,821 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $36,254 · Management $119,254$155,508
IX-7 Other salaries and wagesPrograms $68,795$68,795
IX-10 Payroll taxesPrograms $11,783 · Management $13,376$25,159
IX-11c Accounting feesManagement $4,500$4,500
IX-11g Other fees for servicesPrograms $41,342 · Management $5,885$47,227
IX-12 Advertising and promotionManagement $40,956$40,956
IX-13 Office expensesManagement $24,889$24,889
IX-16 OccupancyPrograms $46,456$46,456
IX-17 TravelPrograms $5,057$5,057
IX-22 Depreciation, depletion and amortizationPrograms $80,402 · Management $1,158$81,560
IX-23 InsurancePrograms $9,957 · Management $40,941$50,898
IX-24 Other expenses (24a–d)Programs $49,506$49,506
IX-24e All other expensesPrograms $6,310$6,310
IX-25 Total functional expensesPrograms $355,862 · Management $250,959 · Fundraising $0$606,821
Part X · Balance sheet $2,248,499 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $201,867$291,057
X-2 Savings and temporary cash investmentsStart of year $216,868$208,948
X-10c Land, buildings and equipment, netStart of year $1,223,257$1,220,477
X-11 Publicly traded securitiesStart of year $459,195$476,937
X-15 Other assetsStart of year $74,404$51,080
X-16 Total assetsStart of year $2,175,591$2,248,499
X-19 Deferred revenueStart of year $97,839$136,580
X-26 Total liabilitiesStart of year $97,839$289,978
X-27 Net assets without donor restrictionsStart of year $1,429,150$1,240,153
X-28 Net assets with donor restrictionsStart of year $648,602$718,368
X-32 Total net assets or fund balancesStart of year $2,077,752$1,958,521
X-33 Total liabilities and net assetsStart of year $2,175,591$2,248,499
Part XI · Reconciliation of net assets $1,958,521 net assets at year end
XI-1 Total revenue$480,895
XI-2 Total expenses$606,821
XI-3 Revenue less expenses−$125,926
XI-4 Net assets at start of year$2,077,752
XI-5 Net unrealized gains (losses) on investments$6,695
XI-10 Net assets at end of year$1,958,521

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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