Civic Intelligence

Squam Lakes Association

EIN 02-0256498 • 501(c)3 • Holderness, NH

Profile

SLA is dedicated to conserving for the public benefit the natural beauty, peaceful character and unique resource values of the lakes surrounding area. In cooperation with local state authorities other conservation organizations, promotes the protection, careful use shared enjoyment of the lakes, mountains, forests, open spaces wildlife.

534 US Route 3Holderness, NH 03245

squamlakes.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

86th percentile

43%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$140,133

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.4%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$12,752,250

Up $1,567,728 (+14%) from 2023

Liabilities

Up

$134,216

Up $71,187 (+113%) from 2023

Net Assets

Up

$12,618,034

Up $1,496,541 (+13%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin86th percentile

Revenue

Up

$2,911,105

Up $175,675 (+6.4%) from 2023

Expenses

Up

$1,673,286

Up $165,616 (+11%) from 2023

Net Income

Up

$1,237,819

Up $10,059 (+0.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $6,761,819Liabilities 2011: $4,531Net Assets 2011: $6,757,2882011Assets 2012: $7,124,027Liabilities 2012: $136,489Net Assets 2012: $6,987,5382012Assets 2013: $7,701,534Liabilities 2013: $128,863Net Assets 2013: $7,572,6712013Assets 2014: $7,765,630Liabilities 2014: $123,287Net Assets 2014: $7,642,3432014Assets 2015: $7,666,781Liabilities 2015: $117,670Net Assets 2015: $7,549,1112015Assets 2016: $7,822,227Liabilities 2016: $111,901Net Assets 2016: $7,710,3262016Assets 2017: $8,181,325Liabilities 2017: $106,555Net Assets 2017: $8,074,7702017Assets 2018: $7,902,193Liabilities 2018: $99,633Net Assets 2018: $7,802,5602018Assets 2019: $8,540,098Liabilities 2019: $105,901Net Assets 2019: $8,434,1972019Assets 2020: $9,125,591Liabilities 2020: $85,856Net Assets 2020: $9,039,7352020Assets 2021: $9,739,864Liabilities 2021: $76,459Net Assets 2021: $9,663,4052021Assets 2022: $9,525,064Liabilities 2022: $79,840Net Assets 2022: $9,445,2242022Assets 2023: $11,184,522Liabilities 2023: $63,029Net Assets 2023: $11,121,4932023Assets 2024: $12,752,250Liabilities 2024: $134,216Net Assets 2024: $12,618,0342024

Highlighted filing

2024

Assets$12,752,250
Liabilities$134,216
Net Assets$12,618,034
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $518,787Expenses 2011: $621,616Net Income 2011: -$102,8292011Revenue 2012: $575,324Expenses 2012: $627,798Net Income 2012: -$52,4742012Revenue 2013: $848,525Expenses 2013: $664,175Net Income 2013: $184,3502013Revenue 2014: $756,289Expenses 2014: $707,702Net Income 2014: $48,5872014Revenue 2015: $599,059Expenses 2015: $682,826Net Income 2015: -$83,7672015Revenue 2016: $1,310,651Expenses 2016: $708,264Net Income 2016: $602,3872016Revenue 2017: $735,972Expenses 2017: $724,043Net Income 2017: $11,9292017Revenue 2018: $991,918Expenses 2018: $969,373Net Income 2018: $22,5452018Revenue 2019: $1,045,437Expenses 2019: $970,122Net Income 2019: $75,3152019Revenue 2020: $1,216,922Expenses 2020: $1,012,313Net Income 2020: $204,6092020Revenue 2021: $1,722,976Expenses 2021: $1,203,741Net Income 2021: $519,2352021Revenue 2022: $1,871,674Expenses 2022: $1,289,301Net Income 2022: $582,3732022Revenue 2023: $2,735,430Expenses 2023: $1,507,670Net Income 2023: $1,227,7602023Revenue 2024: $2,911,105Expenses 2024: $1,673,286Net Income 2024: $1,237,8192024

Highlighted filing

2024

Revenue$2,911,105
Expenses$1,673,286
Net Income$1,237,819
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,752,250
Liabilities
$134,216
Net assets
$12,618,034
Revenue
$2,911,105
Expenses
$1,673,286
Net income
$1,237,819
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.13$12.6$2.91$1.67$1.24
2023Detailed filing. Detailed filing data is available for this year.$11.2$0.06$11.1$2.74$1.51$1.23
2022Detailed filing. Detailed filing data is available for this year.$9.53$0.08$9.45$1.87$1.29$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.74$0.08$9.66$1.72$1.20$0.52
2020Detailed filing. Detailed filing data is available for this year.$9.13$0.09$9.04$1.22$1.01$0.20
2019Summary only. Only limited summary data is available for this year.$8.54$0.11$8.43$1.05$0.97$0.08
2018Summary only. Only limited summary data is available for this year.$7.90$0.10$7.80$0.99$0.97$0.02
2017Summary only. Only limited summary data is available for this year.$8.18$0.11$8.07$0.74$0.72$0.01
2016Summary only. Only limited summary data is available for this year.$7.82$0.11$7.71$1.31$0.71$0.60
2015Summary only. Only limited summary data is available for this year.$7.67$0.12$7.55$0.60$0.68$0.08
2014Summary only. Only limited summary data is available for this year.$7.77$0.12$7.64$0.76$0.71$0.05
2013Summary only. Only limited summary data is available for this year.$7.70$0.13$7.57$0.85$0.66$0.18
2012Summary only. Only limited summary data is available for this year.$7.12$0.14$6.99$0.58$0.63$0.05
2011Summary only. Only limited summary data is available for this year.$6.76$0.00$6.76$0.52$0.62$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$3,173,717
Mission and Program Overview

Mission

SLA is dedicated to conserving for the public benefit the natural beauty, peaceful character and unique resource values of the lakes surrounding area. In cooperation with local state authorities other conservation organizations, promotes the protection, careful use shared enjoyment of the lakes, mountains, forests, open spaces wildlife.

Protects the Squam Lakes watershed through conservation, education outreach programs. Owns Moon Bowman Islands manages Chamberlain-Reynolds Memorial Forest, all open to the public for low impact recreation camping. Operates youth programs, monitors water quality, maintains hiking trails.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,463,142$6,554,397▲ $2,091,255
Investments Program Related$4,206,499$4,335,829▲ $129,330
Savings and Temporary Cash Investments$2,295,147$1,584,914▼ $710,233
Accounts Receivable$163,062$199,667▲ $36,605
Inventories for Sale or Use$31,170$33,865▲ $2,695
Cash and Non-Interest-Bearing Accounts$14,793$19,738▲ $4,945
Prepaid Expenses and Deferred Charges$9,889$8,225▼ $1,664
Total Assets$11,184,522$12,752,250▲ $1,567,728
Other Assets Total$820$15,615▲ $14,795
Liabilities
Unsecured Notes Loans Payable$48,125$86,430▲ $38,305
Accounts Payable and Accrued Expenses$14,083$32,171▲ $18,088
Other Liabilities$821$15,615▲ $14,794
Total Liabilities$63,029$134,216▲ $71,187
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,542,567$11,783,781▲ $2,241,214
Net Assets With Donor Restrictions$1,578,926$834,253▼ $744,673
Total Net Assets Fund Balance$11,121,493$12,618,034▲ $1,496,541
Total Liabilities and Net Assets / Fund Balance$11,184,522$12,752,250▲ $1,567,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,347,554$1,014,173$4,361,727
Land$2,972,083-$2,972,083
Equipment$176,364$333,792$510,156
Leasehold Improvements$58,396$48,875$107,271
Investment Program Related Org$350,496--
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eb JamesExecutive DirectorFT$114,563$25,570$140,133

Board Members and Trustees

NameTitle
Jon HarrisPresident
Steve Siek1st Vice President
Lyndsee Paskalis2nd Vice President
Art CunninghamDirector
Emily AndresenDirector
Gail HarrityDirector
Jerrell CoxDirector
Jill WhiteDirector
Julia ByersDirector
Lindsey SteppDirector
Michelle EastmanDirector
Peirce HunterDirector
Peter DeslogeDirector
Sophie CoolidgeDirector
Susan Speers HumeDirector
Annale AbelsonSecretary
Tom RoloffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,295,205
Program Service Revenue
$284,560
Investment Income
$311,196
Other Revenue
$20,144
All Other Contributions
$2,150,634
Change in Net Assets
$1,237,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,911,105
Revenue Not Reported on Form 990
$258,722
Total Revenue per Audited Statements
$3,169,827
Total Revenue per Form 990
$2,911,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,122,809
Other Expenses$550,477
Total Fundraising Expense$8,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$694,512$124,480$3,236$822,228
Fees for Services Other$93,158$32,422-$125,580
Current Officers, Directors, Trustees, and Key Employees$96,233$16,039$2,291$114,563
Other Employee Benefits$86,467$15,365$604$102,436
Depreciation Depletion$76,538$13,601$535$90,674
Insurance$69,597$12,368$486$82,451
Occupancy$66,205$11,765$463$78,433
Payroll Taxes$58,819$10,452$411$69,682
Fees for Services Accounting$36,864$6,241$301$43,406
Office Expenses$23,147$4,113$162$27,422
Other Expenses$13,864$1,783$67$15,714
Pension Plan Contributions$11,733$2,085$82$13,900
Conferences and Meetings$7,497$1,332$53$8,882
All Other Expenses$5,518$263$10$5,791
Travel$741$132$5$878
Fees for Services Legal-$238-$238
Total Functional Expenses$1,397,315$267,146$8,825$1,673,286

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,673,286
Total Expenses per Audited Statements$1,673,286
Total Expenses per Form 990$1,673,286
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$15,615
Right of use liability finance lease-
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 35% controlled entity
No
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
Yes
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 B, Line 11B

“The Executive Director and an Officer of the Board review the 990 before filing.”

Form 990, Part VI, Section B, Line 12B

“Annually, Board Members are required to fill out and sign a related party/conflict of interest questionnaire as part of the Organizations external audit.”

Form 990, Part VI, Section B, Line 15C

“Annually, the Board goes into executive session to review and analyze employee salaries.”

Form 990, Part VI, Section C, Line 19

“All of SLAs policies, governing documents and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Squam Lakes Association
EIN
02-0256498
Phone
6039687336
Address
534 US ROUTE 3, HOLDERNESS, NH 03245

Signing Officer

Name
Jon Harris
Title
President
Phone
6039687336
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Harris
Formed
1904
Legal Domicile
Nh
Voting Board Members
17
Independent Board Members
17
Employees
49
Volunteers
234

Preparer

Firm
Rowley & Associates PC
Address
46 N State Street, Concord, NH 03301
Preparer
Eric C Rowley
Phone
6032285400
Supplemental Narrative

Financial Statement Notes

X 2

“The Association has been notified by the Internal Revenue Service that it is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Association is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition and recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded.”

Raw XML AppendixShowing 400 of 610 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm17JILL WHITE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt142ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt151ST VICE PRESIDENT
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IRS990/MissionDesc0SLA is dedicated to conserving for the public benefit the natural beauty, peaceful character and unique resource values of the lakes surrounding area. In cooperation with local state authorities other conservation organizations, promotes the protection, careful use shared enjoyment of the lakes, mountains, forests, open spaces wildlife.
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IRS990/ProgramServiceRevenueGrp/Desc1YOUTH PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2LAKE USE
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IRS990/ProgSrvcAccomActy2Grp/Desc0Summer camp for area children to instill an understanding and appreciation of the natural environment
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IRS990/ProgSrvcAccomActy3Grp/Desc0Lake use - promote low impact boating on the lakes through various education campaigns
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