EIN: 01-0511284 · Islesboro, ME · Data spans: TY2018–TY2024
Most recent filing: Tax Year 2024.
A more recent filing may not yet be published.
Sailing's public record, made legible. All numbers come directly from this organization's own sworn 990 filing. Patterns are computed from years of filings — not assessments or judgments.
Read trends in context: compare like with like, note the filing year, and treat major disruptions (like 2020–2021) as discontinuities rather than a continuous baseline.
Missing or N/A does not always mean absent. It can mean the item was not disclosed on that form, not collected on that filing type, or not available for that year.
$118,752
$104,722
N/A
$371,215
W-2 employee count not reported for most recent filing · TY2024 · 990EZ
Total compensation, benefits & payroll taxes (Part IX)
TY2021$33,192
Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.
~$3,000 per employee ⓘ — average across 11 W-2 employees; includes benefits & payroll taxes; part-time and seasonal staff counted at full weight.
Named officers/key employees (Part VII‑A) show reportable compensation only and are already included in the Part IX total above. They are not additive.
Named staff org comp sums to $17,000. The remaining $16,192 is unlisted staff labor cost — includes benefits & payroll taxes for all employees, not any one person's salary.
Professional & consulting fees (Part IX, line 11)
No professional or consulting fees reported in Part IX for TY2021.
Historical Trends
Revenue vs. Expenses
Net Revenue / Operating Margin
Net Assets
Revenue Trend
| Tax Year | Period | Form | Revenue | Expenses | Net Revenue | Net Assets |
|---|---|---|---|---|---|---|
| TY2018 | Before 2020 | 990EZ | $120,408 | $75,028 | $45,380 | $154,954 |
| TY2020 | 2020–2021 | 990EZ | $62,670 | $59,338 | $3,332 | $172,051 |
| TY2021 | 2020–2021 | 990 | $199,079 | $73,380 | $125,699 | $306,096 |
| TY2022 | 2022+ | 990EZ | $165,099 | $98,608 | $66,491 | $361,796 |
| TY2023 | 2022+ | 990EZ | $92,322 | $98,916 | -$6,594 | $357,559 |
| TY2024 | 2022+ | 990EZ | $118,752 | $104,722 | $14,030 | $371,215 |
Revenue trend is a filing-history view. It helps you compare operating periods, not infer the club's live condition today.
Revenue Breakdown (Part VIII — most recent year)
Form 990, Part VIII — Statement of Revenue. Includes, but is not limited to: Line 1 = contributions and grants (including member dues reported as contributions). Lines 2a–2f = program service revenue (activities that directly further the organization's exempt purpose). Line 3 = investment income. The specific mix varies by organization type. Source: the organization's own sworn filing.
| Line | Description | Amount |
|---|---|---|
| 12 | Total revenue | $199,079 |
| 1f | All other contributions, gifts, grants | $180,883 |
| 1g | Noncash contributions included in 1a-1f | $19,050 |
| 1h | Total contributions and grants | $180,883 |
| 2a | Program Service Revenue | $11,693 |
| 2f | Total program service revenue | $11,693 |
| 3 | Investment income | $352 |
Most revenue is reported in a single category this year. That can be normal for some org types; see the source filing for detail.
Officers & Key Staff (Part VII)
How to read this section
This is not a full staff directory. It is the subset of people the organization had to disclose in Form 990, Part VII (the officer, director, trustee, key employee, and highest-compensated employee section of the filing). Why this matters: a missing name does not mean a person was not employed or involved.
Total Volunteer Board Hours/Week (Selected Year): 8
Hours per week are self-reported by each officer on Form 990, Part VII. They are not verified.
Officers and directors as reported on Form 990, Part VII. These are typically unpaid, elected positions. If an officer receives compensation, it will appear in the Paid Staff tab.
Operationally, this section is most useful for understanding disclosed leadership structure, compensation visibility, and board labor — not for reconstructing the full staffing model of a club.
| Name | Title | Hours/Week | Status |
|---|---|---|---|
| Ken Smith | Director | 0.15 | Volunteer |
| Rachel Rolerson-Smith | Director | 0.15 | Volunteer |
| Philip Ladd | Director | 0.15 | Volunteer |
| Bonnie MacKenzie | Secretary | 0.25 | Volunteer |
| Ben Alexander | President | 1 | Volunteer |
| Jon Kerr | Director | 0.15 | Volunteer |
| Sherry Conover | Director | 0.15 | Volunteer |
| Lindsey Higginson | Director | 0.15 | Volunteer |
| Mike Horn | Director | 0.15 | Volunteer |
| Merry Alderman Ritsch | Treasurer | 5 | Volunteer |
| Harry Brigham | Director | 0.15 | Volunteer |
| George Evans | Director | 0.15 | Volunteer |
| Rich Grisaru | Director | 0.15 | Volunteer |
| Gabe Pendleton | Director | 0.15 | Volunteer |
| Josh Conover | Director | 0.15 | Volunteer |
Programs (Part III — most recent year)
Form 990, Part III — Statement of Program Service Accomplishments. These are the activities that directly further the organization's exempt purpose. Expenses, grants, and revenue are as reported in the organization's own sworn filing.
Big Tree Boating Association provides sailing instruction andopportunities for recreational sailing to the members of theIslesboro community. The organization served more than 60 children and adults during the 2024 season.
Governance & Transparency Signals
The IRS Form 990 is a sworn disclosure document — not just a tax return. Beyond financials, it captures governance policies, compensation practices, and relationships between insiders and the organization. Every category below comes directly from that filing. When a field is blank, it is often because this form type doesn’t require it, or the org doesn’t meet the threshold that triggers disclosure. That context is itself worth knowing.
Conflict of Interest Policy
Form 990, Part VI — Line 12a
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Part VI governance questions — including the conflict of interest policy — appear only on the full Form 990. This organization files a shorter form available to smaller or specialized filers. Full 990 filers must answer these questions and make the responses public.
Whistleblower Protection Policy
Form 990, Part VI — Line 13
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Whistleblower policy disclosure is part of the full Form 990’s Part VI. The IRS added this question after Sarbanes-Oxley to encourage nonprofits to adopt protections analogous to those required of public companies.
Officer & Key Employee Compensation (Part VII)
Form 990, Part VII — Named individuals with reportable compensation
Part VII requires individual disclosure of all officers, directors, trustees, key employees, and the five highest-compensated employees earning above the reporting threshold. The individuals listed here are from the most recent available filing.
| Name | Title | Comp from Org |
|---|---|---|
| Katie Wuori | Executive Dir. | $17,000 |
Compensation shown is reportable compensation from this organization only, as disclosed in Part VII. The $150,000 threshold is significant context: most volunteer-run sailing clubs report $0 for all officers. When professional staff — a General Manager, Executive Director, or Harbor Master — earns above that level, it signals an org operating more like a business than a volunteer collective. That’s not inherently good or bad: a $12M club with 45 full-time employees may well need a $200K GM. But a $400K club paying its Commodore $180K warrants scrutiny.
Independent Compensation Consultant
Schedule J, Part I — Organizations filing when comp exceeds $150K
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Schedule J is a supplement to the full Form 990 only. It captures how high executive pay was set and what perquisites were provided.
Equity-Based Compensation
Schedule J, Part II — Per-person compensation detail
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Related-Party Transactions (Schedule L)
Schedule L — Transactions with Interested Persons (officers, directors, their families, controlled entities)
Schedule L requires disclosure of loans, grants, and business transactions between the organization and its own insiders — board members, officers, key employees, and their family members or entities they control. Nonprofits are not prohibited from transacting with insiders, but they must disclose it, follow fair-market-value standards, and document that the transaction benefited the organization, not just the insider. These disclosures exist because self-dealing is the most direct way nonprofit assets can flow to those in control.
Schedule L detail is extracted from full Form 990 XML. This organization files Form 990-EZ, which uses different disclosure rules.
Schedule O — Supplemental Information (most recent year)
Organizations use Schedule O to provide additional explanation for answers given on the main 990 form. These are direct excerpts from the filed document.
Other Expenses.6
Dues & Subscriptions $747
Other Expenses.7
Licenses & Registrations $320
Other Assets.1003
Machinery and Equipment - Beginning $63835 Machinery and Equipment - Ending $88879
Other Expenses.1
Boat Repair & Maintenance $8748
Other Expenses.2
ICS Sailing $1561
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.
As stated in the organization's 990 filing.
IRS Source Filings
Source filings are IRS e-file records in XML (Extensible Markup Language) format — a structured data standard used by the IRS for electronic filing. If you open one of these links, it will look like code. That's not an error — that's what XML looks like. Harbor Commons processes this raw XML and presents the structured, readable view you see above.
Why this matters: the XML is the receipt. Harbor Commons is the reading layer on top of that receipt. If you ever need to verify a number, wording choice, or disclosure, the source filing is where to check.
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📡 Filing Signals (3 total)
Trends and shifts computed from this organization's own public filings across all available years. Signals highlight where numbers changed — not whether those changes are good or bad. Only people with inside knowledge of this organization can interpret what these signals mean.
Signals describe filing history, not the club's live operating state. The newest filing may still lag current reality by many months.
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