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    <ReturnTs>2024-05-10T14:46:02-04:00</ReturnTs>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>042930100</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIRCH ISLAND CORP</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% David Geer</InCareOfNm>
      <BusinessNameControlTxt>BIRC</BusinessNameControlTxt>
      <ForeignPhoneNum>8029228100</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>123 Wintersport Street</AddressLine1Txt>
        <CityNm>Moultonborough</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03254</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>David Geer</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-05-10</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>David</PersonFirstNm>
        <PersonLastNm>Geer</PersonLastNm>
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      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36396</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6085</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>30311</MembershipDuesAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>36396</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2154</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>19122</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>35</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>35926</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57237</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-20841</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>275525</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>254684</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57892</BOYAmt>
        <EOYAmt>31456</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>17330</BOYAmt>
        <EOYAmt>17330</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>213903</BOYAmt>
        <EOYAmt>222411</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>289125</BOYAmt>
        <EOYAmt>271197</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>13600</BOYAmt>
        <EOYAmt>16513</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>275525</BOYAmt>
        <EOYAmt>254684</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To foster the comfort and welfare of those persons spending their summers on Birch Island Town of Harpswell State of Maine. To do any and all lawful acts incidental to or growing out of the above purpose including but not limited to acquiring property real and personal maintaining wharves and parking areas purchasing materials and labor and executing contracts and other legal instruments. This Corporation is not organized for profit and no property or profit of the Corporation shall inure to the benefit of any person partnership or corporation except in furtherance of the benevolent or nonprofit purposes of the Corporation.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2022 Birch Island Corporation began a multi year project to replace the aging wharf infrastructure on both the mainland Brunswick ME side as well as the island side Harpswell ME for the benefit of the island community and general public. In 2023 materials and labor for phase two of this project amounted to $29,985. Various island community members donated their time to the successful completion of this second phase.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>29985</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>29985</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jim Delaney</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lisa Miller</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">David Geer</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lindsey Ernst</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>David Geer</PersonNm>
        <USAddress>
          <AddressLine1Txt>123 Wintersport Street</AddressLine1Txt>
          <CityNm>Moultonborough</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03254</ZIPCd>
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        <PhoneNum>8029228100</PhoneNum>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Bank Charges, $929| Depreciation, $24265| Property Taxes, $6807| Insurance, $3925|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Isthmus Project Land Improvement Phase One, $35429, $28609| Isthmus Project Land Improvement Phase Two, $139653, $128367| New Dock Phase One, $24321, $21619| New Dock Phase Two, $0, $26986| Fire Pump Purchase, $0, $738| John Deere UTV Purchase, $0, $16092| Accounts Receivable, $14500, $0|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Isthmus Loans, $13600, $0| John Deere UTV Loan, $0, $16118| Member Credits, $0, $395|</ExplanationTxt>
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