Spruce Mountain Ski Club

Spruce Mountain Ski Club shows a history of modest operations with recent dormancy, reporting $0 revenue and assets in its latest filing.

EIN: 10392658 · Jay, ME · Updated: 2026-03-28

$0Revenue

$0Assets

85/100Mission Score (Excellent)

About Spruce Mountain Ski Club

Spruce Mountain Ski Club (EIN: 10392658) is a nonprofit organization based in Jay, ME. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Spruce Mountain Ski Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Spruce Mountain Ski Club appears to be a small, community-focused organization with fluctuating but generally modest financial activity. Over the past five years, its revenue has ranged from $38,360 to $84,553, and expenses have largely tracked revenue, indicating a break-even operational model. The organization consistently reports zero liabilities in most years, suggesting sound financial management and a lack of significant debt. However, the latest filing shows $0 in both revenue and assets, which could indicate a change in reporting or operational status, or a period of dormancy. Without more detailed expense breakdowns, it's challenging to fully assess spending efficiency, but the absence of officer compensation suggests a volunteer-driven model, which is often efficient for small nonprofits.

The organization's assets have also varied, peaking at $43,333 in 2011 and declining to $0 in the latest filing. This trend, coupled with the $0 revenue, warrants further investigation to understand the current operational status. The consistent reporting of zero officer compensation across all available filings is a strong indicator of transparency regarding executive pay and suggests that resources are not being diverted to high salaries. Overall, the club demonstrates a history of operating within its means, but the most recent filing raises questions about its current activity and financial health.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Spruce Mountain Ski Club 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, Spruce Mountain Ski Club 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.

Executive Compensation Analysis

Spruce Mountain Ski Club consistently reports 0% officer compensation across all available filings, indicating a volunteer-led organization with no paid executives, which is highly efficient 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 Spruce Mountain Ski Club's IRS 990 filings:

Latest filing shows $0 revenue and $0 assets, indicating potential dormancy or cessation of operations.
NTEE code is unknown, which can sometimes hinder detailed categorization and comparison with similar organizations.

Strengths

The following positive indicators were identified for Spruce Mountain Ski Club:

Consistent reporting of 0% officer compensation, indicating a volunteer-driven model and efficient use of funds.
Historically low or zero liabilities, suggesting sound financial management and avoidance of significant debt.
Operated within its means for most of the reported period, with expenses generally tracking revenue.

Frequently Asked Questions about Spruce Mountain Ski Club

Is Spruce Mountain Ski Club currently active?

The latest IRS 990 filing showing $0 in revenue and assets suggests the organization may be dormant or has ceased operations. Further inquiry directly with the organization would be needed to confirm its current status.

How does Spruce Mountain Ski Club fund its operations?

Based on historical filings, the club primarily funds its operations through revenue sources that have fluctuated between $38,360 and $84,553 annually, likely from membership fees, event income, or donations, though specific sources are not detailed in the provided summary.

What is the typical financial scale of Spruce Mountain Ski Club?

Historically, Spruce Mountain Ski Club has operated on a modest scale, with annual revenues and expenses generally ranging from approximately $38,000 to $88,000 over the five-year period from 2011 to 2015.

Filing History

IRS 990 filing history for Spruce Mountain Ski Club showing financial trends over 5 years of public records:

Over 5 years of IRS 990 filings (2011–2015), Spruce Mountain Ski Club's revenue has declined by 12.5%, moving from $85K to $74K. Total assets decreased by 43.8% over the same period, from $43K to $24K. Total functional expenses rose by 6.8%, from $75K to $80K. In its most recent filing year (2015), Spruce Mountain Ski Club reported a deficit of $6K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2015	$74K	$80K	$24K	$0	—	View 990
2014	$38K	$41K	$13K	$0	—	View 990
2013	$47K	$64K	$21K	$5K	—	View 990
2012	$81K	$89K	$43K	$10K	—	View 990
2011	$85K	$75K	$43K	$0	—	View 990

Year-by-Year Financial Summary

2015: Revenue of $74K, expenses of $80K, and assets of $24K (revenue +92.8% year-over-year).
2014: Revenue of $38K, expenses of $41K, and assets of $13K (revenue -18.1% year-over-year).
2013: Revenue of $47K, expenses of $64K, and assets of $21K (revenue -42.0% year-over-year).
2012: Revenue of $81K, expenses of $89K, and assets of $43K (revenue -4.5% year-over-year).
2011: Revenue of $85K, expenses of $75K, and assets of $43K.

Data Sources and Methodology

This transparency report for Spruce Mountain Ski Club 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.