Civic Intelligence

Kennebec Estuary Land Trust

990 • Fiscal year 2014 • EIN 01-0446468

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 07, 2015

Organization Profilewww.kennebecestuary.org
PO Box 1128Bath, ME 04530

(207) 442-8400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$72,395

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

22%

Faster revenue growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$4,073,102

Up $579,036 (+17%) from 2013

Net Assets

Up

$4,048,497

Up $582,995 (+17%) from 2013

Liabilities

Down

$24,605

Down $3,959 (-14%) from 2013

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin91st percentile

Revenue

Up

$1,204,377

Up $214,677 (+22%) from 2013

Expenses

Up

$634,445

Up $210,852 (+50%) from 2013

Net Income

Up

$569,932

Up $3,825 (+0.7%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $2,738,467Liabilities 2010: $241,154Net Assets 2010: $2,497,3132010Assets 2011: $2,860,356Liabilities 2011: $4,500Net Assets 2011: $2,855,8562011Assets 2012: $2,895,505Liabilities 2012: $0Net Assets 2012: $2,895,5052012Assets 2013: $3,494,066Liabilities 2013: $28,564Net Assets 2013: $3,465,5022013Assets 2014: $4,073,102Liabilities 2014: $24,605Net Assets 2014: $4,048,4972014Assets 2015: $4,527,501Liabilities 2015: $23,266Net Assets 2015: $4,504,2352015Assets 2016: $5,039,408Liabilities 2016: $26,551Net Assets 2016: $5,012,8572016Assets 2017: $5,690,980Liabilities 2017: $42,292Net Assets 2017: $5,648,6882017Assets 2018: $5,933,389Liabilities 2018: $33,411Net Assets 2018: $5,899,9782018Assets 2019: $6,502,145Liabilities 2019: $111,236Net Assets 2019: $6,390,9092019Assets 2020: $7,128,611Liabilities 2020: $39,408Net Assets 2020: $7,089,2032020Assets 2021: $7,572,768Liabilities 2021: $25,971Net Assets 2021: $7,546,7972021Assets 2022: $8,641,770Liabilities 2022: $43,981Net Assets 2022: $8,597,7892022Assets 2023: $9,321,385Liabilities 2023: $44,975Net Assets 2023: $9,276,4102023Assets 2024: $9,744,851Liabilities 2024: $116,598Net Assets 2024: $9,628,2532024

Highlighted filing

2014

Assets$4,073,102
Liabilities$24,605
Net Assets$4,048,497
Open 2014 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2010: $279,4772010Expenses 2011: $320,3182011Expenses 2012: $1,167,5182012Revenue 2013: $989,700Expenses 2013: $423,593Net Income 2013: $566,1072013Revenue 2014: $1,204,377Expenses 2014: $634,445Net Income 2014: $569,9322014Revenue 2015: $895,852Expenses 2015: $432,835Net Income 2015: $463,0172015Revenue 2016: $1,265,776Expenses 2016: $776,972Net Income 2016: $488,8042016Revenue 2017: $969,698Expenses 2017: $386,800Net Income 2017: $582,8982017Revenue 2018: $871,072Expenses 2018: $578,957Net Income 2018: $292,1152018Revenue 2019: $1,421,256Expenses 2019: $965,150Net Income 2019: $456,1062019Revenue 2020: $1,297,466Expenses 2020: $647,895Net Income 2020: $649,5712020Revenue 2021: $889,906Expenses 2021: $525,482Net Income 2021: $364,4242021Revenue 2022: $1,667,569Expenses 2022: $508,840Net Income 2022: $1,158,7292022Revenue 2023: $2,150,609Expenses 2023: $1,563,121Net Income 2023: $587,4882023Revenue 2024: $1,372,823Expenses 2024: $1,116,712Net Income 2024: $256,1112024

Highlighted filing

2014

Revenue$1,204,377
Expenses$634,445
Net Income$569,932
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 7, 2015
Return Version
2014v5.0
Gross Receipts
$1,204,377
Mission and Program Overview

Mission

The Kennebec Estuary Land Trust is dedicated to the conservation of the natural, historic, scenic, cultural and agricultural resources of the Kennebec Estuary.

Conserve, restore and instill appreciation of the land and water resources of the Kennebec Estuary to benefit today's communities and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,127,838$3,407,563▲ $279,725
Investments in Publicly Traded Securities$141,053$301,414▲ $160,361
Savings and Temporary Cash Investments$162,393$285,399▲ $123,006
Pledges and Grants Receivable$47,459$11,906▼ $35,553
Accounts Receivable$452$8,389▲ $7,937
Prepaid Expenses and Deferred Charges$806$3,131▲ $2,325
Total Assets$3,494,066$4,073,102▲ $579,036
Other Assets Total$14,065$55,300▲ $41,235
Liabilities
Accounts Payable and Accrued Expenses$28,564$24,605▼ $3,959
Total Liabilities$28,564$24,605▼ $3,959
Net Assets / Fund Balance
Unrestricted Net Assets$3,242,840$3,587,589▲ $344,749
Temporarily Rstr Net Assets$222,662$376,408▲ $153,746
Permanently Rstr Net Assets-$84,500-
Total Net Assets Fund Balance$3,465,502$4,048,497▲ $582,995
Total Liabilities and Net Assets / Fund Balance$3,494,066$4,073,102▲ $579,036

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,407,563-$3,407,563

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$0$50,000--$50,000
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carrie KinneExecutive DirectorFT$65,516$6,879$72,395

Board Members and Trustees

NameTitle
Dennis DunbarPresident
Sue McLeodVice President
Archie BonyunDirector
Becky HalbrookDirector
Betsy HamDirector
Bob GravinoDirector
Jack WithamDirector
John SwensonDirector
Loren WrightDirector
Nancy MilamDirector
Tom BarringtonDirector
Pam TetleySecretary
Steve AugustTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,203,177
Program Service Revenue
$0
Investment Income
$1,200
Other Revenue
$0
All Other Contributions
$620,173
Change in Net Assets
$569,932

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art9$34,500Fair Market Value
Total Noncash Contributions9$34,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,204,377
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,204,377
Total Revenue per Form 990
$1,204,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,823
Salaries, Compensation, and Employee Benefits$227,622
Total Fundraising Expense$58,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$268,565$11,069$14,579$294,213
Other Salaries and Wages$163,835$38,156$25,631$227,622
All Other Expenses$19,873$4,723$4,807$29,403
Occupancy$8,687$1,992$1,372$12,051
Other Expenses$2,204$1,475$6,352$10,031
Fees for Services Legal-$9,495-$9,495
Insurance$4,354$1,369$74$5,797
Travel$1,331$1,000$16$2,347
Fees for Service Investment Mgmnt Fees-$1,101-$1,101
Fees for Services Management-$231-$231
Total Functional Expenses$503,113$72,537$58,795$634,445

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$634,445
Total Expenses per Audited Statements$634,445
Total Expenses per Form 990$634,445
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Members provide financial or other support to the organization.”

Form 990, Part VI, Section A, line 7A

“Members elect directors at the annual meeting.”

Form 990, Part VI, Section A, line 7B

“Members approve bylaw changes.”

Form 990, Part VI, Section B, line 11

“The completed 990 is e-mailed to all Board Members one week prior to a scheduled meeting. The 990 is reviewed and discussed at the board meeting.”

Form 990, Part VI, Section B, line 15A

“A board committee reviewed salary surveys to set up and monitor compensation of the Executive Director.”

Form 990, Part VI, Section C, line 19

“The governing documents, confict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kennebec Estuary Land Trust
EIN
01-0446468
Phone
2074428400
Address
PO Box 1128, Bath, ME 04530

Signing Officer

Name
Steve August
Title
Treasurer
Phone
2074428400
Signed
2015-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Dunbar
Formed
1989
Legal Domicile
Me
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
30

Preparer

Firm
Purdy Powers & Company
Address
130 Middle Street, Portland, ME 04101
Preparer
David J Shorette CPA
Phone
2077753496
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Contract Services: Program service expenses 268,565. Management and general expenses 9,831. Fundraising expenses 14,579. Total expenses 292,975. Payroll Processing: Program service expenses 0. Management and general expenses 1,238. Fundraising expenses 0. Total expenses 1,238.”

Form 990, Part XII, Line 2C

“The audit oversight has not changed from the previous year.”

Financial Statement Notes

Part II, Line 5:

“KELT's commitment to protect conservation easements consists of a written policy which specifies who will monitor each easement, training for monitors and monitoring forms to be filled out on each trip. Required reporting includes violations of the easement, a narrative of the trip, a map of the route taken, photos of the baseline condition, land use, natural catastrophic events, and infrastructure changes or repairs needed.”

Part II, Line 9:

“It is the policy of KELT to record the donation or acquisition of an easement at its fair market value, in accordance with the most recent appraisal if available, as an income and expense item on KELTs financial statements. No amount is capitalized for the purchase of the easement as it is not a fee estate.”

Part X, Line 2:

“Schedule D Part X Line 2: Management of KELT believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt03407563
IRS990/LandBldgEquipCostOrOtherBssAmt03407563
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt019304
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Conserve, restore and instill appreciation of the land and water resources of the Kennebec Estuary to benefit today's communities and future generations.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03465502
IRS990/NetAssetsOrFundBalancesEOYAmt04048497
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt013063
IRS990/NoncashContributionsAmt056485
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01372
IRS990/OccupancyGrp/ManagementAndGeneralAmt01992
IRS990/OccupancyGrp/ProgramServicesAmt08687
IRS990/OccupancyGrp/TotalAmt012051
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014065
IRS990/OtherAssetsTotalGrp/EOYAmt055300
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Printing & Copying
IRS990/OtherExpensesGrp/Desc1Easement Acquisition
IRS990/OtherExpensesGrp/Desc2Equipment
IRS990/OtherExpensesGrp/Desc3Events
IRS990/OtherExpensesGrp/FundraisingAmt05544
IRS990/OtherExpensesGrp/FundraisingAmt1420
IRS990/OtherExpensesGrp/FundraisingAmt26352
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01460
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1466
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21475
IRS990/OtherExpensesGrp/ProgramServicesAmt09296
IRS990/OtherExpensesGrp/ProgramServicesAmt113757
IRS990/OtherExpensesGrp/ProgramServicesAmt211211
IRS990/OtherExpensesGrp/ProgramServicesAmt32204
IRS990/OtherExpensesGrp/TotalAmt016300
IRS990/OtherExpensesGrp/TotalAmt113757
IRS990/OtherExpensesGrp/TotalAmt212097
IRS990/OtherExpensesGrp/TotalAmt310031
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025631
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038156
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163835
IRS990/OtherSalariesAndWagesGrp/TotalAmt0227622
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt084500
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt047459
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011906
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0806
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03131
IRS990/PrincipalOfficerNm0Dennis Dunbar
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0The Stewardship program is dedicated to the perpetual care of the preserves and conservation easements held by the Kennebec Estuary Land Trust. The program manages all administration, oversight and planning of these properties in compliance with the Land Trust Alliance Standards & Practices. This work includes annual easement monitoring, ecological monitoring, trail maintenance and property upgrades.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0311775
IRS990/ProgSrvcAccomActy3Grp/Desc0The Outreach and Education program is vital to KELT by creating and coordinating opportunities in the community to educate and inform members, landowners and the general public about KELT's mission, goals, and benefit to the Kennebec Estuary region. This program establishes effective communication tools that include brochures, newsletters, website, email blasts, education workshops, and events. This ongoing program continues to build support and interest from the community.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt085685
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0986246
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03454
IRS990/PYOtherExpensesAmt0194100
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0566107
IRS990/PYSalariesCompEmpBnftPaidAmt0229493
IRS990/PYTotalExpensesAmt0423593
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0989700
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0569932
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162393
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0285399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01203177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0986246
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01204151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0674832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0302349
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04370755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03454
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04525
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015309
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99650
IRS990ScheduleA/PublicSupportPY170Pct00.99460
IRS990ScheduleA/PublicSupportTotal170Amt04370755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01203177
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0986246
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01204151
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0674832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0302349
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04370755
IRS990ScheduleA/TotalSupportAmt04386064
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt034500
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt034500
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt050000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesIncurredEnforcementAmt0956
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0634445
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt00
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt03407563
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03407563
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01204377
IRS990ScheduleD/Section170hRqrStsfdInd01
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/StaffHoursSpentEnforcementCnt087.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0KELT's commitment to protect conservation easements consists of a written policy which specifies who will monitor each easement, training for monitors and monitoring forms to be filled out on each trip. Required reporting includes violations of the easement, a narrative of the trip, a map of the route taken, photos of the baseline condition, land use, natural catastrophic events, and infrastructure changes or repairs needed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1It is the policy of KELT to record the donation or acquisition of an easement at its fair market value, in accordance with the most recent appraisal if available, as an income and expense item on KELTs financial statements. No amount is capitalized for the purchase of the easement as it is not a fee estate.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Schedule D Part X Line 2: Management of KELT believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part X, Line 2:
IRS990ScheduleD/TotalAcreageCnt01474.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03407563
IRS990ScheduleD/TotalEasementsCnt024
IRS990ScheduleD/TotalExpensesPerForm990Amt0634445
IRS990ScheduleD/TotalRevenuePerForm990Amt01204377
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01204377
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0634445
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt09 works of art by artist Bernard Langlais were donated by Kohler Foundation. The artwork may not be sold.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Column (b):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990ScheduleM/WorksOfArtGrp/ContributionCnt09
IRS990ScheduleM/WorksOfArtGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
IRS990ScheduleM/WorksOfArtGrp/NonCashCheckboxInd0X
IRS990ScheduleM/WorksOfArtGrp/NoncashContributionsRptF990Amt034500
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members provide financial or other support to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect directors at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members approve bylaw changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The completed 990 is e-mailed to all Board Members one week prior to a scheduled meeting. The 990 is reviewed and discussed at the board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A board committee reviewed salary surveys to set up and monitor compensation of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, confict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contract Services: Program service expenses 268,565. Management and general expenses 9,831. Fundraising expenses 14,579. Total expenses 292,975. Payroll Processing: Program service expenses 0. Management and general expenses 1,238. Fundraising expenses 0. Total expenses 1,238.

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,073,102
Liabilities
$24,605
Net assets
$4,048,497
Revenue
$1,204,377
Expenses
$634,445
Net income
$569,932
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.74$0.12$9.63$1.37$1.12$0.26
2023Detailed filing. Detailed filing data is available for this year.$9.32$0.04$9.28$2.15$1.56$0.59
2022Detailed filing. Detailed filing data is available for this year.$8.64$0.04$8.60$1.67$0.51$1.16
2021Detailed filing. Detailed filing data is available for this year.$7.57$0.03$7.55$0.89$0.53$0.36
2020Detailed filing. Detailed filing data is available for this year.$7.13$0.04$7.09$1.30$0.65$0.65
2019Detailed filing. Detailed filing data is available for this year.$6.50$0.11$6.39$1.42$0.97$0.46
2018Detailed filing. Detailed filing data is available for this year.$5.93$0.03$5.90$0.87$0.58$0.29
2017Detailed filing. Detailed filing data is available for this year.$5.69$0.04$5.65$0.97$0.39$0.58
2016Detailed filing. Detailed filing data is available for this year.$5.04$0.03$5.01$1.27$0.78$0.49
2015Detailed filing. Detailed filing data is available for this year.$4.53$0.02$4.50$0.90$0.43$0.46
2014Detailed filing. Detailed filing data is available for this year.$4.07$0.02$4.05$1.20$0.63$0.57
2013Detailed filing. Detailed filing data is available for this year.$3.49$0.03$3.47$0.99$0.42$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.00$2.90$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.86$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.24$2.50$0.28