Big Tree Boating Association
Big Tree Boating Association shows consistent asset growth and no executive compensation, with recent expenses slightly exceeding revenue.
EIN: 10511284 · Islesboro, ME · NTEE: N67 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $119K |
| Total Expenses | $99K |
| Program Spending | 85% |
| Net Assets | $358K |
| Transparency Score | 90/100 |
Is Big Tree Boating Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Big Tree Boating Association directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Big Tree Boating Association
Big Tree Boating Association (EIN: 10511284) is a nonprofit organization based in Islesboro, ME, classified under NTEE code N67. The organization reported total revenue of $119K and total assets of $372K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Big Tree Boating Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Big Tree Boating Association is a small nonprofit that has been operating for 29 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $92K |
| Total Expenses | $99K |
| Surplus / Deficit | $-6,594 |
| Total Assets | $358K |
| Total Liabilities | $120 |
| Net Assets | $358K |
| Operating Margin | -7.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 43.4 months |
Financial Health Grade: B
In 2023, Big Tree Boating Association reported a deficit of $7K with expenses exceeding revenue, holds 43.4 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Big Tree Boating Association's revenue has grown at a compound annual growth rate (CAGR) of 3.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -44.1% | +0.3% | -1.8% |
| 2022 | -17.1% | +34.4% | +19.0% |
| 2021 | +217.7% | +23.7% | +77.9% |
| 2020 | -24.8% | -28.5% | +6.3% |
| 2019 | -30.8% | +10.6% | +4.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1997 |
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 Tree Boating Association with a Mission Score of 90 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Big Tree Boating Association allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $7K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either volunteer-based or compensated through other means not classified as officer compensation, which is highly favorable for a nonprofit of its size.
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 Tree Boating Association's IRS 990 filings:
- Expenses slightly exceeded revenue in the most recent filing period (2023), indicating a minor operating deficit.
Strengths
The following positive indicators were identified for Big Tree Boating Association:
- Consistent asset growth over the past decade, from $78,841 in 2014 to $357,679 in 2023.
- Zero officer compensation reported across all 13 filings, indicating efficient use of funds for programs.
- Low liabilities in most filing periods, demonstrating responsible financial management.
- Consistent filing of IRS Form 990s, indicating good transparency.
Frequently Asked Questions about Big Tree Boating Association
Is Big Tree Boating Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Big Tree Boating Association (EIN: 10511284) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Big Tree Boating Association spend its money?
Big Tree Boating Association directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Big Tree Boating Association tax-deductible?
Big Tree Boating Association is registered as a tax-exempt nonprofit (EIN: 10511284). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Big Tree Boating Association's spending goes to programs?
Big Tree Boating Association directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Big Tree Boating Association compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Big Tree Boating Association is above average for NTEE category N67 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Big Tree Boating Association located?
Big Tree Boating Association is headquartered in Islesboro, Maine and files with the IRS under EIN 10511284. It is classified under NTEE code N67.
How many years of IRS 990 filings does Big Tree Boating Association have?
Big Tree Boating Association 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 $119K in total revenue.
Is Big Tree Boating Association a good charity?
Based on the available IRS 990 data, Big Tree Boating Association appears to be a good charity. It demonstrates strong financial management with growing assets, low liabilities, and a commitment to directing resources to its mission by reporting 0% officer compensation.
How has the organization's financial stability changed over time?
The organization's financial stability has generally improved, with assets growing from $78,841 in 2014 to $357,679 in 2023. While revenue and expenses fluctuate, the overall trend shows a healthy accumulation of assets and minimal liabilities.
What is the trend in revenue versus expenses?
Revenue has been volatile, peaking at $199,079 in 2021 and dropping to $92,322 in 2023. Expenses have been more stable, generally ranging between $70,000 and $100,000 annually. In most years, revenue has exceeded expenses, though 2023 saw a slight deficit with expenses of $98,916 against revenue of $92,322.
Filing History
IRS 990 filing history for Big Tree Boating Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Big Tree Boating Association's revenue has grown by 46.1%, moving from $63K to $92K. Total assets increased by 275% over the same period, from $95K to $358K. Total functional expenses rose by 39.9%, from $71K to $99K. In its most recent filing year (2023), Big Tree Boating Association reported a deficit of $7K, with expenses exceeding revenue. The organization holds $120 in liabilities against $358K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $358K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $92K | $99K | $358K | $120 | — | — |
| 2022 | $165K | $99K | $364K | $2K | — | View 990 |
| 2021 | $199K | $73K | $306K | $0 | — | View 990 |
| 2020 | $63K | $59K | $172K | $0 | — | — |
| 2019 | $83K | $83K | $162K | $59 | — | View 990 |
| 2018 | $120K | $75K | $155K | $200 | — | View 990 |
| 2017 | $70K | $78K | $114K | $0 | — | View 990 |
| 2016 | $119K | $71K | $116K | $0 | — | View 990 |
| 2015 | $80K | $90K | $68K | $0 | — | View 990 |
| 2014 | $61K | $85K | $79K | $0 | — | View 990 |
| 2013 | $79K | $75K | $102K | $0 | — | View 990 |
| 2012 | $77K | $74K | $98K | $0 | — | View 990 |
| 2011 | $63K | $71K | $95K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $92K, expenses of $99K, and assets of $358K (revenue -44.1% year-over-year).
- 2022: Revenue of $165K, expenses of $99K, and assets of $364K (revenue -17.1% year-over-year).
- 2021: Revenue of $199K, expenses of $73K, and assets of $306K (revenue +217.7% year-over-year).
- 2020: Revenue of $63K, expenses of $59K, and assets of $172K (revenue -24.8% year-over-year).
- 2019: Revenue of $83K, expenses of $83K, and assets of $162K (revenue -30.8% year-over-year).
- 2018: Revenue of $120K, expenses of $75K, and assets of $155K (revenue +73.1% year-over-year).
- 2017: Revenue of $70K, expenses of $78K, and assets of $114K (revenue -41.5% year-over-year).
- 2016: Revenue of $119K, expenses of $71K, and assets of $116K (revenue +49.1% year-over-year).
- 2015: Revenue of $80K, expenses of $90K, and assets of $68K (revenue +30.0% year-over-year).
- 2014: Revenue of $61K, expenses of $85K, and assets of $79K (revenue -22.7% year-over-year).
- 2013: Revenue of $79K, expenses of $75K, and assets of $102K (revenue +3.4% year-over-year).
- 2012: Revenue of $77K, expenses of $74K, and assets of $98K (revenue +21.4% year-over-year).
- 2011: Revenue of $63K, expenses of $71K, and assets of $95K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Big Tree Boating Association:
Data Sources and Methodology
This transparency report for Big Tree Boating Association 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.