Big Rock in Mars Hill, Maine (ME)

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Big Rock
Employer Identification Number (EIN)010538232
Name of OrganizationBig Rock
In Care of NameJohn S Upton
AddressPO BOX 1001, Mars Hill, ME 04758-1001
SubsectionCharitable Organization
Ruling Date06/2002
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period04/2014
Assets$500,000 to $999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$631,660
Amount of Income$1,421,315
Form 990 Revenue Amount$1,334,270
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Physical Fitness and Community Recreational Facilities


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Amount of income in 2014: $1,421,315 (it was $620,715 in 2013)
Big Rock: 

 $1,421,315
Other organizations performing similar types of work: 

 $75,203

Assets in 2014: $631,660 (it was $523,186 in 2013)
This organization: 

 $631,660
Other organizations performing similar types of work: 

 $56,156

Expenses in 2013: $721,472
This organization: 

 $721,472
Other organizations performing similar types of work: 

 $63,875

Income to expenses ratio in 2013: 2.0
This organization: 

 2.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 76
Big Rock: 

 76
Other organizations performing similar types of work: 

 1

Grants share in income in 2013: 37.5%
This organization: 

 37.5%
Other organizations performing similar types of work: 

 10.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?No
Did the organization obtain separate, independent audited financial statements for the tax year?No
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 10964
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return76
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYes
Has it filed a Form 990-T for this year?Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$43,634
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
20122013
Total revenue$571,261$620,715
Contributions, Gifts, Grants and Other Similar Amounts$206,500$233,000
Program Service Revenue$326,816$331,763
0$313,680
0$18,044
0$39
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3$0
Income from investment of tax-exempt bond proceeds$0$0
Royalties$0$0
Net rental loss$620$-500
Gross rents (Real / Personal)$620 / $0$-500 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$620 / $0$-500 / $0
Net gain/loss from sales of assets other than inventory$0$0
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$28,423$49,280
Gross sales of inventory, less returns and allowances$80,521$115,336
Less: cost of goods sold$52,098$66,056
Miscellaneous Revenue$8,899$7,172
811000$7,172
All other revenue$0
Statement of Functional Expenses
20122013
Total functional expenses$678,789$721,472
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$17,790$41,306
Compensation not included above, to disqualified persons$0
Other salaries and wages$199,347$183,888
Pension plan accruals and contributions$862
Other employee benefits$47,773
Payroll taxes$26,229$26,901
Fees for services (non-employees)
Management$0
Legal$0
Accounting$5,198
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$0
Advertising and promotion$48,619
Office expenses$12,288
Information technology$0
Royalties$0
Occupancy$101,430
Travel$7,800
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$0
Interest$4,728
Payments to affiliates$0
Depreciation, depletion, and amortization$77,500
Insurance$54,700
Other expenses$7,108
Other expenses$57,084
Other expenses$8,019
Other expenses$28,852
Other expenses$7,416
Balance Sheet
20122013
Total assets$552,499$523,186
Cash - non-interest-bearing$17,094
Savings and temporary cash investments$0
Pledges and grants receivable, net$0
Accounts receivable, net$4,950
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$23,644
Prepaid expenses and deferred charges$10,446
Land, buildings, and equipment: cost or other basis$467,052
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$646,280$715,360
Accounts payable and accrued expenses$211,020
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$497,571$493,862
Unsecured notes and loans payable to unrelated third parties$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$10,478
Total net assets or fund balances$-93,781$-192,174
Unrestricted net assets$0
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$-192,174
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$2,478,811
Subtotal$2,478,811
Gifts, grants, contributions, and membership fees received$530,900
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$1,947,911
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$2,667,396
Public support$2,478,811
Subtotal$66
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$66
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$188,519
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$267,681$0$26,768
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$26,768$0$26,768
Deductions Not Taken Elsewhere (for 2009)
Total deductions$27,157
Compensation of officers, directors, and trustees$0
Salaries and wages$10,437
Repairs and maintenance$8,068
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$8,652
Unrelated business taxable income$-389
Unrelated business taxable income before net operating loss deduction$-389
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-389
Specific deduction$0
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IdNameAddressStateEstablishedTotal Income
1Jewish Community Center Of Greater Monmouth County100 Grant Avenue, Deal, NJ 07723-1519NJ1967-10$5,859,345
2Higher Ground Sun Valley IncPO BOX 6791, Ketchum, ID 83340-6791ID2006-10$2,879,123
3Oglebay Foundation IncOglebay Park Rt 88 North, Wheeling, WV 26003WV1996-07$2,827,399
4Trailnet Inc411 North 10th Street, St Louis, MO 63101-1335MO1989-06$1,261,753
5Lincoln Sports Foundation Inc7600 N 70th St, Lincoln, NE 68517-3204NE2004-07$691,569
6Fryeburg Recreation Department IncPO BOX 152, Fryeburg, ME 04037-0152ME2001-02$394,927
7Geauga Center For Health And Wellness12460 Bass Lake Rd, Chardon, OH 44024-8315OH2000-01$362,850
8Dayton Motorcycle Club IncPO BOX 285, Dayton, OH 45401-0285OH2001-02$199,094
9Friends Of Community Fitness31 High St Ste A, Guilford, ME 04443-6382ME2005-09$127,461
10Friends Of The Recreation Center IncPO BOX 168, Bayfield, WI 54814-0168WI2005-09$93,079
11Lost Trail Snowmobile Club IncPO BOX 604, Boonville, NY 13309-0604NY2007-05$65,681
12Take The Field Inc665 Broadway Ste 1001, New York, NY 10012-2330NY2000-04$50,744
13Champlin-Dayton Athletic Association1453 Helmo Ave N, Oakdale, MN 55128-6002MN2003-04$4,472,761
14New Richmond Area Centre Ltd428 S Starr Ave, New Richmond, WI 54017-2063WI2009-02$1,864,572
15Anchorage Sportsplex Inc6501 Changepoint Dr, Anchorage, AK 99518-1580AK2005-02$1,858,699
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17Family IcePO BOX 6127, Falmouth, ME 04105-6127ME1998-04$1,110,488
18Island Community Center IncPO BOX 617, Stonington, ME 04681-0617ME2003-03$115,266
19Odyssey Sport 97 Ltd383 Cape Monday Rd, Harrison, ME 04040-4206ME2000-03$65,870
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Number of organizations performing similar types of work
Alaska8
Alabama13
Arkansas14
Arizona21
California140
Colorado32
Connecticut15
District of Columbia11
Delaware6
Florida44
Georgia42
Hawaii6
Iowa34
Idaho9
Illinois34
Indiana26
Kansas23
Kentucky15
Louisiana11
Massachusetts46
Maryland20
Maine12
Michigan38
Minnesota28
Missouri25
Mississippi11
Montana19
North Carolina40
North Dakota2
Nebraska13
New Hampshire13
New Jersey37
New Mexico3
Nevada9
New York70
Ohio55
Oklahoma12
Oregon32
Pennsylvania65
Rhode Island3
South Carolina14
South Dakota9
Tennessee27
Texas64
Utah6
Virginia39
Vermont2
Washington33
Wisconsin45
West Virginia13
Wyoming6
International1
Total1,316

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