The information for Blue Mountain Forest Association is as of the organization's most recent filing in August 2020. This organization is located in Newport, NH and has been in existence for 74 years, following its founding in 1946.
The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.
The Blue Mountain Forest Association's NTEE code is N60. The "N" tells us that the organization is classified along with Recreation & Sports. The "60" tells us that the organization is an Amateur Sports organization. The NTEE describes Amateur Sports organizations as those that provide opportunities for people of all ages to learn, become competitive in, and enjoy the organized recreational activity, sport, or game of their choice. These programs may provide individual or team coaching assistance or instruction, access to equipment and facilities, and uniforms, if necessary.
Every organization is also governed by a specific section of the Internal Revenue Code. The most common type is a 501(c)(3) organization. However, there are actually 29 different types of organizations that are identified by the Internal Revenue Code. This organization happens to be a 501(c)(7) organization. The IRS describes these organizations as Social and Recreational Clubs.
Perhaps the most accurate way to get a sense of what the organization hopes to achieve is by looking at its mission. The mission of the Blue Mountain Forest Association is to provide recreation facilities for its members.
The non-profit association of sportsmen and conservationists is organized to provide recreational facilities for its members, as well as cultivate, improve, and conserve forest land and timber. This organization reports all of the associated revenues, support, and functional expenses within its general fund.
Blue Mountain Forest Association is run by Peter Crowell, who is the President. The organization has 19 employees, of whom 1 is paid more than $100k per year (according to the organization's most recent 990 tax filing). Supporting the paid staff are more than 20 volunteers.
The Blue Mountain Forest Association is well-governed, with seven voting members and seven independent members. Potential conflicts of interest do not exist, and the organization has not delegated management to an outside firm. Board and committee meetings are documented, and the organization has a conflict of interest policy. Unfortunately, the organization does not require disclosure of conflicts, have a written whistleblower policy, document retention policy, or substantiate and review leadership or officer salaries. Additionally, the organization does not provide copies of the 990 to the board prior to filing. Despite these shortcomings, the Blue Mountain Forest Association remains well-governed.
The Blue Mountain Forest Association has grown over the past five years. Program Service Revenue and Investment Income have grown, while Other Revenue and Employee Salaries have decreased. Total Revenue, Total Expenses, Total Employees, and Total Volunteers have all increased over this time period.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Allen Welch Superintendent | 50 | $122,880 | |
Roger B Williams President | OfficerTrustee | 6 | $0 |
Scott Steffey Treasurer | OfficerTrustee | 6 | $0 |
Peter Knight Vice President | OfficerTrustee | 6 | $0 |
Peter Crowell Past President | OfficerTrustee | 6 | $0 |
John N Landis Secretary | OfficerTrustee | 6 | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $0 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $0 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $0 |
Total Program Service Revenue | $1,141,544 |
Investment income | $256 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | $112,196 |
Miscellaneous Revenue | $0 |
Total Revenue | $1,253,996 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $352,789 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $14,967 |
Payroll taxes | $28,718 |
Fees for services: Management | $0 |
Fees for services: Legal | $3,478 |
Fees for services: Accounting | $32,895 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $0 |
Office expenses | $0 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $17,564 |
Travel | $0 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $18,745 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $126,945 |
Insurance | $74,598 |
All other expenses | $0 |
Total functional expenses | $1,173,269 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $0 |
Savings and temporary cash investments | $288,879 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $16,261 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $59,613 |
Net Land, buildings, and equipment | $1,236,969 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $1,601,722 |
Accounts payable and accrued expenses | $17,889 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $345,194 |
Other liabilities | $0 |
Total liabilities | $363,083 |
Net assets without donor restrictions | $1,238,639 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $0 |
Total liabilities and net assets/fund balances | $1,601,722 |
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