Big Rock FY2021 filing

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Management of facilities equipment to provide training for amateur athletes.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0538232) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $689K a year · 49% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
72% of spending went to programs.
Pt IX · Ln 25 · col B
9.7 mo
of spending, in cash
9.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $16K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$97K
6% of total assets
Liabilities are 6% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$581K
+6% vs prior year
Spent
$574K
To programs
72%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$581K
FY2021▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$550K
FY2021$581K
FY2022$954K
FY2023$1.3M
FY2024$1.1M
FY2025$3.9M
Expenses
$574K
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$552K
FY2021$574K
FY2022$636K
FY2023$642K
FY2024$797K
FY2025$1.1M
Net assets
$1.4M
FY2021▲ +0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.8M
FY2023$2.5M
FY2024$2.8M
FY2025$5.6M

From the FY2021 Form 990 (year ending April 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 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 2002.

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% · $413K Management & general 28% · $161K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Big Rock executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Manages facilities and equipment to train amateur athletes.

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2 programs · $413K · in their own filed words · FY2020
01

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.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0538232) · Dispute this line
$206Kprogram expense
02

Provide equipment facilities for amateur athletes seeking to engage in and for the general promotion on winter recreation.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0538232) · Dispute this line
$206Kprogram 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
Total grants receivedfrom 2 funders$16K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Apr 2025 · $2.7M federal money spent
Economic Adjustment AssistanceDepartment of Commerce · ALN 11.307 · Direct$2.0M
Economic Development Initiative, Community Project Funding, and Miscellaneous GrantsDepartment of Housing and Urban Development · ALN 14.251 · Direct$558K
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Through County of Aroostook, Maine$150K

The auditor reported no findings.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$581K
Ln 12
Fees for servicesLn 2g$417K
Gifts and grantsLn 1h$159K
Other incomeLn 4–11$5K
Money outPt IX
$574K
Ln 25
Programscol B$413K
Managementcol C$161K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$465K
Total assetsLn 16$1.5M
LiabilitiesLn 26$97K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$159K
Fees for servicesLn 2g$417K
Investment incomeLn 3$569
Other incomeLn 4–11$5K
Total revenueLn 12$581K
Assets in detailPt X, end of year
CashLn 1$278K
SavingsLn 2$186K
Cash and savings togetherLn 1–2$465K
Accounts receivableLn 4$3K
Inventories for sale or useLn 8$13K
Prepaid expenses and deferred chargesLn 9$25K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.5M
LiabilitiesLn 26$97K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 547
VolunteersI 610
Fiscal year endsHeaderApril
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 FY21End FY21
Cash and savingsLn 1–2$428K$465K
Land, buildings, equipmentLn 10c$1.1M$1.0M
Total assetsLn 16$1.6M$1.5M
LiabilitiesLn 26$139K$97K
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$49K$49K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$176K$176K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$19K$16K$4K
Management feesLn 11a$0
Legal feesLn 11b$35$35
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$22K$22K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$13K$1K$12K
Information technologyLn 14$5K$5K
RoyaltiesLn 15$0
OccupancyLn 16$49K$40K$9K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$636$318$318
InterestLn 20$2K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$73K$73K
InsuranceLn 23$51K$12K$39K
Other expenses (24a–d)Ln 24$98K$94K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$574K$413K$161K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 10, 2026 $3.9M$1.1M$2.8M$5.6M 990 PDF
FY2024Filed with the IRS Sep 10, 2024 $1.1M$797K$340K$2.8M 990 PDF
FY2023Filed with the IRS Feb 22, 2024 $1.3M$642K$703K$2.5M 990 PDF
FY2022Filed with the IRS Jan 17, 2023 $954K$636K$318K$1.8M 990 PDF
FY2021 ViewingFiled with the IRS Sep 13, 2021 $581K$574K$7K$1.4M 990 PDF
FY2020Filed with the IRS Mar 16, 2021 $550K$552K−$1K$1.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $581,241 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $52,048$158,756
I-9 Program service revenuePrior year $435,966$416,653
I-10 Investment incomePrior year $2,918$569
I-11 Other revenuePrior year $59,534$5,263
I-12 Total revenuePrior year $550,466$581,241
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $262,109$243,607
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $289,816$330,480
I-18 Total expensesPrior year $551,925$574,087
I-19 Revenue less expensesPrior year −$1,459$7,154
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $581,241 across 5 lines filed
Lines not itemized here account for $5,263 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$158,756
VIII-1h Total contributions, gifts and grants$158,756
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $416,653$416,653
VIII-3 Investment incomeRelated to mission $569$569
VIII-12 Total revenueRelated to mission $417,222$581,241
Part IX · Statement of functional expenses $574,087 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Management $48,607$48,607
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $175,511$175,511
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $15,640 · Management $3,849$19,489
IX-11a Management fees$0
IX-11b Legal feesManagement $35$35
IX-11c Accounting feesManagement $7,772$7,772
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $21,986$21,986
IX-12 Advertising and promotionManagement $8,652$8,652
IX-13 Office expensesPrograms $1,161 · Management $11,909$13,070
IX-14 Information technologyManagement $5,123$5,123
IX-15 Royalties$0
IX-16 OccupancyPrograms $40,430 · Management $8,587$49,017
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $318 · Management $318$636
IX-20 InterestManagement $1,502$1,502
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $73,223$73,223
IX-23 InsurancePrograms $12,492 · Management $38,679$51,171
IX-24 Other expenses (24a–d)Programs $94,012 · Management $4,281$98,293
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $412,787 · Management $161,300 · Fundraising $0$574,087
Part X · Balance sheet $1,515,275 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $179,592$278,411
X-2 Savings and temporary cash investmentsStart of year $247,947$186,494
X-4 Accounts receivableStart of year $1,377$3,174
X-8 Inventories for sale or useStart of year $12,155$13,152
X-9 Prepaid expenses and deferred chargesStart of year $30,478$24,903
X-10c Land, buildings and equipment, netStart of year $1,079,364$1,009,141
X-16 Total assetsStart of year $1,550,913$1,515,275
X-17 Accounts payable and accrued expensesStart of year $5,495$3,478
X-23 Secured mortgages and notes payableStart of year $108,790$69,271
X-25 Other liabilitiesStart of year $25,043$23,785
X-26 Total liabilitiesStart of year $139,328$96,534
X-29 Capital stock or trust principalStart of year $1,411,585$1,418,741
X-32 Total net assets or fund balancesStart of year $1,411,585$1,418,741
X-33 Total liabilities and net assetsStart of year $1,550,913$1,515,275
Part XI · Reconciliation of net assets $1,418,741 net assets at year end
XI-1 Total revenue$581,241
XI-2 Total expenses$574,087
XI-3 Revenue less expenses$7,154
XI-4 Net assets at start of year$1,411,585
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year$1,418,741

Form 990 e-file FY2021 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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