Big Rock
Big Rock shows strong revenue growth and asset accumulation with no reported officer compensation.
EIN: 10538232 · Mars Hill, ME · NTEE: N30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.2M |
| Total Expenses | $797K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $2.8M |
| Transparency Score | 85/100 |
Is Big Rock Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Big Rock directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Big Rock
Big Rock (EIN: 10538232) is a nonprofit organization based in Mars Hill, ME, classified under NTEE code N30. The organization reported total revenue of $1.2M and total assets of $2.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Big Rock's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Big Rock is a mid-size nonprofit that has been operating for 24 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 5.9%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.1M |
| Total Expenses | $797K |
| Surplus / Deficit | +$340K |
| Total Assets | $2.9M |
| Total Liabilities | $99K |
| Net Assets | $2.8M |
| Operating Margin | 29.9% |
| Debt-to-Asset Ratio | 3.4% |
| Months of Reserves | 44.2 months |
Financial Health Grade: A
In 2024, Big Rock reported a surplus of $340K with revenue exceeding expenses, holds 44.2 months of operating reserves (strong position), has a debt-to-asset ratio of 3.4% (very low leverage).
Financial Trends
Over 13 years of filings (2012–2024), Big Rock's revenue has grown at a compound annual growth rate (CAGR) of 5.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -15.4% | +24.3% | +3.2% |
| 2023 | +41.0% | +0.9% | +54.7% |
| 2022 | +64.1% | +10.8% | +21.3% |
| 2021 | +5.6% | +4.0% | -2.3% |
| 2020 | -2.4% | -8.3% | -0.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2002 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Big Rock with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Big Rock allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $340K, with revenue exceeding expenses.
- Debt-to-asset ratio: 3.4%.
Executive Compensation Analysis
Big Rock consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size with over $1 million in annual revenue and nearly $3 million in assets. This could indicate a fully volunteer executive team or that compensation is reported under other expense categories, requiring further scrutiny for complete understanding.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Big Rock's IRS 990 filings:
- Lack of detailed functional expense breakdown in provided data
- Unusually consistent 0% officer compensation for an organization of this size, potentially obscuring executive pay details
Strengths
The following positive indicators were identified for Big Rock:
- Strong and consistent revenue growth over recent years, from $550,466 in 2020 to $1,137,573 in 2024
- Significant asset growth, reaching $2,935,603 in 2024, indicating strong financial health
- Expenses consistently lower than revenue in recent periods, leading to surpluses and asset accumulation
- Low liabilities relative to assets, suggesting a healthy balance sheet
- Consistent IRS 990 filing history (13 filings) demonstrates commitment to transparency
Frequently Asked Questions about Big Rock
Is Big Rock a legitimate charity?
Big Rock (EIN: 10538232) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.2M. 2 red flags identified. 5 strengths noted. Financial health grade: A.
How does Big Rock spend its money?
Big Rock directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Big Rock tax-deductible?
Big Rock is registered as a tax-exempt nonprofit (EIN: 10538232). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Big Rock CEO make?
Big Rock's highest-compensated officer earns $1 annually. The organization reported $1.2M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Big Rock's spending goes to programs?
Big Rock directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Big Rock compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Big Rock is above average for NTEE category N30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Big Rock located?
Big Rock is headquartered in Mars Hill, Maine and files with the IRS under EIN 10538232. It is classified under NTEE code N30.
How many years of IRS 990 filings does Big Rock have?
Big Rock has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.2M in total revenue.
Is Big Rock a good charity?
Based on the provided financial data, Big Rock appears to be a financially healthy organization with consistent revenue growth and strong asset accumulation. The reported 0% officer compensation is a positive indicator for minimizing overhead, though further detail on expense allocation would provide a more complete picture of program efficiency.
How has Big Rock's revenue changed over time?
Big Rock's revenue has shown significant growth, increasing from $550,466 in 2020 to $1,137,573 in 2024, with a peak of $1,344,463 in 2023. This indicates a strong upward trend in financial support.
What is Big Rock's financial stability?
Big Rock demonstrates strong financial stability, with assets growing to $2,935,603 in 2024 and relatively low liabilities of $98,962. Their revenue has consistently exceeded expenses in recent years, contributing to a healthy balance sheet.
Why is officer compensation reported as 0%?
The consistent reporting of 0% officer compensation across all filings is unusual for an organization of this scale. It suggests either a volunteer-led executive team or that executive compensation is categorized differently within the expense reports, which would require reviewing the full IRS Form 990 for clarification.
How efficient is Big Rock's spending?
Big Rock appears to be efficient in its spending, as its expenses ($797,356 in 2024) are significantly lower than its revenue ($1,137,573 in 2024), leading to a surplus. However, without a detailed breakdown of program, administrative, and fundraising expenses, a precise efficiency ratio cannot be calculated from the provided data.
Filing History
IRS 990 filing history for Big Rock showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Big Rock's revenue has grown by 99.1%, moving from $571K to $1.1M. Total assets increased by 431.3% over the same period, from $552K to $2.9M. Total functional expenses rose by 17.5%, from $679K to $797K. In its most recent filing year (2024), Big Rock reported a surplus of $340K, with revenue exceeding expenses. The organization holds $99K in liabilities against $2.9M in assets (debt-to-asset ratio: 3.4%), resulting in net assets of $2.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $1.1M | $797K | $2.9M | $99K | — | — |
| 2023 | $1.3M | $642K | $2.8M | $347K | — | View 990 |
| 2022 | $954K | $636K | $1.8M | $45K | — | View 990 |
| 2021 | $581K | $574K | $1.5M | $97K | — | — |
| 2020 | $550K | $552K | $1.6M | $139K | — | View 990 |
| 2019 | $564K | $602K | $1.6M | $143K | — | View 990 |
| 2018 | $869K | $680K | $1.7M | $198K | — | View 990 |
| 2017 | $545K | $660K | $1.5M | $237K | — | View 990 |
| 2016 | $449K | $658K | $1.7M | $278K | — | View 990 |
| 2015 | $608K | $643K | $1.9M | $307K | — | View 990 |
| 2014 | $1.3M | $545K | $632K | $35K | — | View 990 |
| 2013 | $621K | $721K | $523K | $715K | — | View 990 |
| 2012 | $571K | $679K | $552K | $646K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $1.1M, expenses of $797K, and assets of $2.9M (revenue -15.4% year-over-year).
- 2023: Revenue of $1.3M, expenses of $642K, and assets of $2.8M (revenue +41.0% year-over-year).
- 2022: Revenue of $954K, expenses of $636K, and assets of $1.8M (revenue +64.1% year-over-year).
- 2021: Revenue of $581K, expenses of $574K, and assets of $1.5M (revenue +5.6% year-over-year).
- 2020: Revenue of $550K, expenses of $552K, and assets of $1.6M (revenue -2.4% year-over-year).
- 2019: Revenue of $564K, expenses of $602K, and assets of $1.6M (revenue -35.1% year-over-year).
- 2018: Revenue of $869K, expenses of $680K, and assets of $1.7M (revenue +59.5% year-over-year).
- 2017: Revenue of $545K, expenses of $660K, and assets of $1.5M (revenue +21.5% year-over-year).
- 2016: Revenue of $449K, expenses of $658K, and assets of $1.7M (revenue -26.2% year-over-year).
- 2015: Revenue of $608K, expenses of $643K, and assets of $1.9M (revenue -54.5% year-over-year).
- 2014: Revenue of $1.3M, expenses of $545K, and assets of $632K (revenue +115.0% year-over-year).
- 2013: Revenue of $621K, expenses of $721K, and assets of $523K (revenue +8.7% year-over-year).
- 2012: Revenue of $571K, expenses of $679K, and assets of $552K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Big Rock:
Data Sources and Methodology
This transparency report for Big Rock is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.