Big Tree Boating Association (EIN 010511284) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Phone

9178219269

Tax Period

2021-01-01 to 2021-12-31

Big Tree Boating Association is a 501(c)(3) with EIN 010511284, based in Islesboro, ME. Founded in 1996, the organization files IRS Form 990 and reported its most recent data for fiscal year 2021. In that period, it reported $199,079 in total revenue and $73,380 in total expenses, with net assets of $306,096.

Mission

Big Tree Boating is a community sailing program offering classes for all abilities (ages 10 and up) and open to all residents and visitors of Islesboro. The program is designed to teach proper seamanship, respect for the water and a lifelong love of sailing.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $180,883

Program Service Revenue $11,693

Investment Income $5,307

Other Revenue $1,196

TOTAL REVENUE $199,079

Expense Breakdown

Grants Paid $0

Salaries & Benefits $33,192

Fundraising Expenses $2,488

Program Expenses $59,946

Other Expenses $40,188

TOTAL EXPENSES $73,380

Year-over-Year Comparison

	2021	2020	Change
Revenue	$199,079	$62,670	+2.2%
Expenses	$73,380	$59,338	+0.2%
Net Income	$125,699	$3,332	+36.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

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Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$17,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Katie Wuori	Executive Dir.	12.50	Officer	$17,000	$0	$17,000
Ben Alexander	President	1.00	Officer Director	$0	$0	$0
Merry Alderman Ritsch	Treasurer	5.00	Officer Director	$0	$0	$0
Bonnie MacKenzie	Secretary	0.25	Officer Director	$0	$0	$0
Harry Brigham	Director	0.15	Director	$0	$0	$0
Josh Conover	Director	0.15	Director	$0	$0	$0
Jon Kerr	Director	0.15	Director	$0	$0	$0
Sherry Conover	Director	0.15	Director	$0	$0	$0
George Evans	Director	0.15	Director	$0	$0	$0
Rich Grisaru	Director	0.15	Director	$0	$0	$0
Lindsey Higginson	Director	0.15	Director	$0	$0	$0
Philip Ladd	Director	0.15	Director	$0	$0	$0
Mike Horn	Director	0.15	Director	$0	$0	$0
Rachel Rolerson-Smith	Director	0.15	Director	$0	$0	$0
Ken Smith	Director	0.15	Director	$0	$0	$0
Gabe Pendleton	Director	0.15	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2021	$199,079	$73,380	$306,096	$125,699

Big Tree Boating Association