Birch Rock Camp FY2023 filing

Tax-deductible

Waterford, ME501(c)(3)Since 1926Recreation & SportsEIN 01-0376696Revenue $1.2M in FY2023

On file with the IRSbirchrock.org293 McWain Hill Rd, 04088-3603 · Waterford, METax-exempt since Jun 1987Publicly supported — 509(a)(2)

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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.
72¢ of each $1 spent went to programs.
$190K 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

FY2023 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$190K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 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
$724K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
27
of 27 voting members
Looks good: 27 of 27 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+10% vs prior year
Spent
$1.1M
To programs
72%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$1.2M
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$481K
FY2021$1.2M
FY2022$1.1M
FY2023$1.2M
FY2024$1.4M
FY2025$1.3M
Expenses
$1.1M
FY2023▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$607K
FY2021$912K
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2025$1.3M
Net assets
$2.4M
FY2023▲ +9%
Tap a bar for its year
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

72 cents of each dollar spent went to programs.

Program services 72% · $791K Management & general 28% · $306K

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; $190K paid to officers and key staff.

Part VII, Section A · reportable compensation
Alumni/Comm
$100,000Pt VII · Sec A
Camp Directo
$90,004Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

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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.

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Provided by the organization

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1 program · $791K · in their own filed words · FY2023
01

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.

$791Kprogram expense

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$934K
Gifts and grantsLn 1h$292K
Investment incomeLn 3$19K
Money outPt IX
$1.1M
Ln 25
Programscol B$791K
Managementcol C$306K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$521K
Total assetsLn 16$3.1M
LiabilitiesLn 26$724K
PeoplePt VI, VII
28
listed · VII A
PaidVII A2
Voting boardVI 1a27
IndependentVI 1b27
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$292K
Noncash giftsLn 1g$5K
Fees for servicesLn 2g$934K
Investment incomeLn 3$19K
Gains on assetsLn 7−$2K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$258K
SavingsLn 2$263K
Cash and savings togetherLn 1–2$521K
InvestmentsLn 11–13$551K
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$568K
Total assetsLn 16$3.1M
LiabilitiesLn 26$724K
Net assetsLn 32$2.4M
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 FY23End FY23
Cash and savingsLn 1–2$530K$521K
InvestmentsLn 11–13$483K$551K
Land, buildings, equipmentLn 10c$1.3M$1.4M
Total assetsLn 16$2.9M$3.1M
LiabilitiesLn 26$785K$724K
Net assetsLn 32$2.2M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$190K$45K$145K
Other salaries and wagesLn 7$257K$257K
Payroll taxesLn 10$44K$28K$16K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$11K$6K$5K
Advertising and promotionLn 12$49K$49K
Office expensesLn 13$37K$37K
OccupancyLn 16$102K$102K
TravelLn 17$42K$42K
Depreciation, depletion and amortizationLn 22$96K$92K$4K
InsuranceLn 23$57K$16K$41K
Other expenses (24a–d)Ln 24$192K$192K
All other expensesLn 24e$14K$11K$3K
Total functional expensesLn 25$1.1M$791K$306K$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 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $1,245,198 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $188,806$291,803
I-9 Program service revenuePrior year $908,968$934,338
I-10 Investment incomePrior year $32,757$19,057
I-11 Other revenue$0
I-12 Total revenuePrior year $1,130,531$1,245,198
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $454,317$491,089
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $611,678$606,670
I-18 Total expensesPrior year $1,065,995$1,097,759
I-19 Revenue less expensesPrior year $64,536$147,439
Part VI · Governance 27 of 27 board members independent, 5 to look at
VI-1a Voting members of the governing body27
VI-1b Independent voting members27
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $1,245,198 across 7 lines filed
VIII-1f All other contributions, gifts and grants$291,803
VIII-1g Noncash contributions (included above)$5,147
VIII-1h Total contributions, gifts and grants$291,803
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $934,338$934,338
VIII-3 Investment incomeExcluded from tax $21,347$21,347
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,290−$2,290
VIII-12 Total revenueRelated to mission $932,048 · Excluded from tax $21,347$1,245,198
Part IX · Statement of functional expenses $1,097,759 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $45,000 · Management $145,004$190,004
IX-7 Other salaries and wagesPrograms $257,249$257,249
IX-10 Payroll taxesPrograms $27,620 · Management $16,216$43,836
IX-11c Accounting feesManagement $6,990$6,990
IX-11g Other fees for servicesPrograms $6,237 · Management $5,088$11,325
IX-12 Advertising and promotionManagement $48,917$48,917
IX-13 Office expensesManagement $36,505$36,505
IX-16 OccupancyPrograms $101,629$101,629
IX-17 TravelPrograms $42,086$42,086
IX-22 Depreciation, depletion and amortizationPrograms $91,929 · Management $3,966$95,895
IX-23 InsurancePrograms $16,127 · Management $41,051$57,178
IX-24 Other expenses (24a–d)Programs $192,299$192,299
IX-24e All other expensesPrograms $11,225 · Management $2,621$13,846
IX-25 Total functional expensesPrograms $791,401 · Management $306,358 · Fundraising $0$1,097,759
Part X · Balance sheet $3,087,053 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $273,282$257,568
X-2 Savings and temporary cash investmentsStart of year $257,036$263,455
X-10c Land, buildings and equipment, netStart of year $1,299,688$1,447,002
X-11 Publicly traded securitiesStart of year $482,558$550,555
X-15 Other assetsStart of year $636,213$568,473
X-16 Total assetsStart of year $2,948,777$3,087,053
X-19 Deferred revenueStart of year $185,424$146,257
X-25 Other liabilitiesStart of year $599,217$577,990
X-26 Total liabilitiesStart of year $784,912$724,247
X-27 Net assets without donor restrictionsStart of year $1,480,753$1,473,567
X-28 Net assets with donor restrictionsStart of year $683,112$889,239
X-32 Total net assets or fund balancesStart of year $2,163,865$2,362,806
X-33 Total liabilities and net assetsStart of year $2,948,777$3,087,053
Part XI · Reconciliation of net assets $2,362,806 net assets at year end
XI-1 Total revenue$1,245,198
XI-2 Total expenses$1,097,759
XI-3 Revenue less expenses$147,439
XI-4 Net assets at start of year$2,163,865
XI-5 Net unrealized gains (losses) on investments$51,502
XI-10 Net assets at end of year$2,362,806

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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