Civic Intelligence

Lakes Region Conservation Trust

EIN 02-0347918 • 501(c)3 • Center Harbor, NH

Pub. 78 Eligible

View Organization Page

Profile

Providing for the permanent protection, stewardship, and respectful use of lands that define the character of the Lakes Region and its quality of life.

PO Box 766Center Harbor, NH 03226

www.lrct.org

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

11th percentile

0.02x

Higher debt load relative to revenue than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

92nd percentile

58%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

12th percentile

$89,648

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

52nd percentile

5.7%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

71%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$38,770,145

Up $2,085,210 (+5.7%) from 2024

Liabilities

Up

$68,491

Up $24,512 (+56%) from 2024

Net Assets

Up

$38,701,654

Up $2,060,698 (+5.6%) from 2024

Operations
Liabilities / Revenue11th percentileNet Margin92nd percentile

Revenue

Up

$2,853,100

Up $1,180,796 (+71%) from 2024

Expenses

Down

$1,206,157

Down $278,539 (-19%) from 2024

Net Income

Up

$1,646,943

Up $1,459,335 (+778%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$40M$30M$20M$10M$0Assets 2011: $25,436,736Liabilities 2011: $466,524Net Assets 2011: $24,970,2122011Assets 2012: $25,697,281Liabilities 2012: $377,431Net Assets 2012: $25,319,8502012Assets 2013: $26,044,687Liabilities 2013: $364,761Net Assets 2013: $25,679,9262013Assets 2014: $28,393,455Liabilities 2014: $383,908Net Assets 2014: $28,009,5472014Assets 2015: $28,926,714Liabilities 2015: $362,536Net Assets 2015: $28,564,1782015Assets 2016: $29,531,926Liabilities 2016: $210,527Net Assets 2016: $29,321,3992016Assets 2017: $30,200,400Liabilities 2017: $207,963Net Assets 2017: $29,992,4372017Assets 2018: $30,062,735Liabilities 2018: $201,145Net Assets 2018: $29,861,5902018Assets 2019: $30,743,216Liabilities 2019: $192,283Net Assets 2019: $30,550,9332019Assets 2020: $34,374,891Liabilities 2020: $300,889Net Assets 2020: $34,074,0022020Assets 2021: $35,709,827Liabilities 2021: $32,890Net Assets 2021: $35,676,9372021Assets 2022: $34,838,262Liabilities 2022: $53,568Net Assets 2022: $34,784,6942022Assets 2023: $35,130,842Liabilities 2023: $45,927Net Assets 2023: $35,084,9152023Assets 2024: $36,684,935Liabilities 2024: $43,979Net Assets 2024: $36,640,9562024Assets 2025: $38,770,145Liabilities 2025: $68,491Net Assets 2025: $38,701,6542025

Highlighted filing

2025

Assets$38,770,145
Liabilities$68,491
Net Assets$38,701,654
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $847,799Expenses 2011: $2,167,093Net Income 2011: -$1,319,2942011Revenue 2012: $737,423Expenses 2012: $428,317Net Income 2012: $309,1062012Revenue 2013: $744,974Expenses 2013: $494,530Net Income 2013: $250,4442013Revenue 2014: $1,653,341Expenses 2014: $400,492Net Income 2014: $1,252,8492014Revenue 2015: $1,299,461Expenses 2015: $751,871Net Income 2015: $547,5902015Revenue 2016: $1,416,366Expenses 2016: $659,145Net Income 2016: $757,2212016Revenue 2017: $888,278Expenses 2017: $629,795Net Income 2017: $258,4832017Revenue 2018: $2,227,586Expenses 2018: $2,194,127Net Income 2018: $33,4592018Revenue 2019: $760,629Expenses 2019: $703,744Net Income 2019: $56,8852019Revenue 2020: $4,088,957Expenses 2020: $911,837Net Income 2020: $3,177,1202020Revenue 2021: $1,467,819Expenses 2021: $832,100Net Income 2021: $635,7192021Revenue 2022: $1,229,131Expenses 2022: $906,832Net Income 2022: $322,2992022Revenue 2023: $177,708Expenses 2023: $229,728Net Income 2023: -$52,0202023Revenue 2024: $1,672,304Expenses 2024: $1,484,696Net Income 2024: $187,6082024Revenue 2025: $2,853,100Expenses 2025: $1,206,157Net Income 2025: $1,646,9432025

Highlighted filing

2025

Revenue$2,853,100
Expenses$1,206,157
Net Income$1,646,943
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,770,145
Liabilities
$68,491
Net assets
$38,701,654
Revenue
$2,853,100
Expenses
$1,206,157
Net income
$1,646,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$38.8$0.07$38.7$2.85$1.21$1.65
2024Detailed filing. Detailed filing data is available for this year.$36.7$0.04$36.6$1.67$1.48$0.19
2023Detailed filing. Detailed filing data is available for this year.$35.1$0.05$35.1$0.18$0.23$0.05
2022Detailed filing. Detailed filing data is available for this year.$34.8$0.05$34.8$1.23$0.91$0.32
2021Detailed filing. Detailed filing data is available for this year.$35.7$0.03$35.7$1.47$0.83$0.64
2020Detailed filing. Detailed filing data is available for this year.$34.4$0.30$34.1$4.09$0.91$3.18
2019Detailed filing. Detailed filing data is available for this year.$30.7$0.19$30.6$0.76$0.70$0.06
2018Summary only. Only limited summary data is available for this year.$30.1$0.20$29.9$2.23$2.19$0.03
2017Summary only. Only limited summary data is available for this year.$30.2$0.21$30.0$0.89$0.63$0.26
2016Summary only. Only limited summary data is available for this year.$29.5$0.21$29.3$1.42$0.66$0.76
2015Summary only. Only limited summary data is available for this year.$28.9$0.36$28.6$1.30$0.75$0.55
2014Summary only. Only limited summary data is available for this year.$28.4$0.38$28.0$1.65$0.40$1.25
2013Summary only. Only limited summary data is available for this year.$26.0$0.36$25.7$0.74$0.49$0.25
2012Summary only. Only limited summary data is available for this year.$25.7$0.38$25.3$0.74$0.43$0.31
2011Summary only. Only limited summary data is available for this year.$25.4$0.47$25.0$0.85$2.17$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 9, 2026
Return Version
2024v5.2
Gross Receipts
$2,853,100
Mission and Program Overview

Mission

Providing for the permanent protection, stewardship, and respectful use of lands that define the character of the Lakes Region and its quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$8,823,993$10,125,570▲ $1,301,577
Land, Buildings, and Equipment, Net$588,262$564,006▼ $24,256
Cash and Non-Interest-Bearing Accounts$404,372$418,233▲ $13,861
Prepaid Expenses and Deferred Charges$49,487$52,791▲ $3,304
Accounts Receivable-$10,000-
Savings and Temporary Cash Investments$3,900$3,915▲ $15
Total Assets$36,684,935$38,770,145▲ $2,085,210
Other Assets Total$26,814,921$27,595,630▲ $780,709
Liabilities
Accounts Payable and Accrued Expenses$34,668$61,633▲ $26,965
Other Liabilities$9,311$6,858▼ $2,453
Total Liabilities$43,979$68,491▲ $24,512
Net Assets / Fund Balance
Net Assets With Donor Restrictions$29,019,671$30,570,993▲ $1,551,322
Net Assets Without Donor Restrictions$7,621,285$8,130,661▲ $509,376
Total Net Assets Fund Balance$36,640,956$38,701,654▲ $2,060,698
Total Liabilities and Net Assets / Fund Balance$36,684,935$38,770,145▲ $2,085,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$548,833$303,566$852,399
Equipment$15,173$93,820$108,993
Investment Program Related Org$10,125,570--
Other Assets Org$6,515--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,823,993$919,972▲ $573,480$180,922$10,125,570
2023$7,373,733$131,489▲ $1,519,557$187,222$8,823,993
2022$7,014,874$18,672▲ $346,214-$7,373,733
2021$8,165,698$268,739▼ $1,239,917$154,721$7,014,874
2020$7,273,709$60,257▲ $966,796$110,411$8,165,698
Compensation and Service Providers
Top Officer Pay12th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald S BerryPRESIDENT, non-votingFT$89,648$89,648

Board Members and Trustees

NameTitle
Rhys V BowenChair
William G Abbott IvVice-chair
Austin Broadhurst JrTrustee
Bradford R GayTrustee
Dana a SimpsonTrustee
George a HackerTrustee
Herbert S AlexanderTrustee
John F BuckleyTrustee
Judith a RyersonTrustee
Kathleen a StarkeTrustee
Lisa M ScottTrustee
Mark KinnicuttTrustee
Martha T TwomblyTrustee
Peter H GlickTrustee
Cynthia StantonSecretary
Thomas R Crane JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,673,766
Program Service Revenue
$0
Investment Income
$160,251
Other Revenue
$19,083
All Other Contributions
$2,673,766
Change in Net Assets
$1,646,943

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other2$748,400Property Records
Securities Publicly Traded5,942$554,631Fair Market Value
Other Non Cash Contri Table2$139Fair Market Value (FMV)
Qualified Contrib Other1$1Net Book Value
Total Noncash Contributions5,947$1,303,171-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,853,100
Revenue Not Reported on Form 990
$402,802
Total Revenue per Audited Statements
$3,255,902
Total Revenue per Form 990
$2,853,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$614,221
Other Expenses$550,936
Total Fundraising Expense$136,765
Grants and Similar Amounts Paid$41,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,140$24,786$69,379$404,305
Current Officers, Directors, Trustees, and Key Employees$66,500$14,250$14,250$95,000
Other Employee Benefits$51,342$6,002$8,341$65,685
Insurance$54,564$5,400$1,176$61,140
Office Expenses$29,518$2,351$17,571$49,440
Grants to Domestic Orgs$41,000--$41,000
Payroll Taxes$29,708$3,473$4,827$38,008
Fees for Services Accounting-$35,723-$35,723
Fees for Services Legal$31,233$2,624-$33,857
Depreciation Depletion-$26,948-$26,948
All Other Expenses$11,156$521$6,187$17,864
Advertising$8,317$56$5,442$13,815
Travel$11,651$33$46$11,730
Pension Plan Contributions$8,964$879$1,380$11,223
Fees for Service Investment Mgmnt Fees-$4,277$6,676$10,953
Other Expenses$4,965$730$139$5,834
Occupancy$4,467$522$726$5,715
Conferences and Meetings$1,605$214$200$2,019
Information Technology$1,275-$425$1,700
Fees for Services Management-$1,069-$1,069
Total Functional Expenses$939,534$129,858$136,765$1,206,157

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,206,157
Expenses per Audited Statements$1,195,204
Total Expenses per Audited Statements$1,195,204
Expenses Not Reported on Financial Statements$10,953
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Newfound Lake Region AssociationHebron, NH501c3NLRAs proposed Grey Rocks Conservation Center$40,000
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$6,858
Lease 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The President, Donald S. Berry, reviewed an electronic copy of the draft form 990 and related schedules which were provided to him by the preparer. Mr. Berry returned the draft forms and schedules with suggested amendments and subsequently discussed the forms and suggestions with the preparer. The completed forms and schedules were provided to the organization by the preparer for signature and submission after all details were reviewed and approved by Mr. Berry.”

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

“All members of the Board of Trustees have copies of the conflict of interest policy and are required, annually, to complete and submit a form that a confirms that they understand and will comply with the policy, b discloses their employer or business affiliation and any relevant employment, financial interest, and charitable/civic organization role of the Board member or an immediate family member that may give rise to a possible conflict of interest, and c provides information regarding any transaction between the organization and the Board member or an immediate family member. In addition, the organization conducts its activities including Board and Committee meetings, in a manner consistent with the conflict of interest policy and relevant state law, including requirements regarding disclosure of possible conflicts of interest and recusal of Board members from the discussion and voting.”

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

“The organizations finance committee, consisting of independent persons, reviews compensation and employee benefits data for similar organizations as part of its review and recommendation of the Organizations annual budget. The budget, including the recommended employee compensation, is then presented to the Organizations Board of Trustees, also consisting of independent persons, for review, discussion, modification if appropriate and approval, which is documented in the Board meeting minutes.”

Form 990, Part VI, Section C, Line 19

“The Organization makes its governing documents, conflict of interest policy, and financial documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lakes Region Conservation Trust
EIN
02-0347918
Phone
6032533301
Address
PO Box 766, Center Harbor, NH 03226

Signing Officer

Name
Lindsay Rosa
Title
Executive Director
Phone
6032533301
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsay Rosa
Formed
1979
Legal Domicile
Nh
Voting Board Members
16
Independent Board Members
16
Employees
11
Volunteers
230

Preparer

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

Financial Statement Notes

II 5

“The organizations policy 1 provides for inspection of each conservation easement property and its use and condition at least annually to determine if the property owner is adhering to the restrictions imposed by the terms of the conservation easement, and thus to ensure that the conservation purposes of the easement are being achieved and 2 describes the steps to be taken after the discovery of a violation to require the property owner to adhere to the conservation easement terms, including communications with the property owner explaining his or her obligations, the roles of LRCT staff, board, and outside professionals, litigation if necessary, and LRCTs right to correct the violation if necessary. The organizations conservation easement documents also specify the organizations right to enter the conservation easement property to inspect for compliance with the easement terms and describes the steps to be taken after discovery of a violation to ensure compliance with the conservation easement terms.”

II 9

“The organization reports the donation of a conservation easement as non-cash contributed revenue at fair market value. The contributed conservation easement is also recorded as a program service cost at the same value, less 1. Each conservation easement is also recognized as an acquired asset on the statement of financial position with a value of 1. The purchase of a conservation easement is reported as a program expense at the cost of the transaction less the 1 asset value on the statement of financial position.”

X 2

“In Accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, the organization is under the opinion that there are no unsustainable positions that have been taken in regards to federal or state income tax reporting requirements. Accordingly, management is not aware of any unrecognized tax benefits or liabilities that should be recognized in the accompanying statements.”

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IRS990/MissionDesc0The mission of the Organization is the conservation of the natural resources of the Lakes Region of New Hampshire, the preservation of wildlife habitat, the stewardship of lands that define the character of the region and its quality of life, and the provision of opportunities for public access to conserved lands for thoughtful recreation, nature e
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IRS990/ProgSrvcAccomActy2Grp/Desc0Land Management, Stewardship, and Recreation--As noted above, the Lakes Region Conservation Trust has conserved more than 29,700 acres of land since the Organizations founding in 1979. A significant part of LRCTs responsibilities is the management of more than 120 owned properties totaling over 19,000 acres and the monitoring of 62 conservation easements totaling over 9,300 acres to ensure that the conservation values of these lands are being protected and that easement restrictions and requirements are being satisfied. A particular focus of LRCTs land management work is the provision of opportunities for the public to enjoy, appreciate, and learn from the conserved lands. Consequently, the Organization devotes significant effort to stewardship of trails open to the public for hiking, snowshoeing, and cross-country skiing, as well as certain trails open for mountain biking and snowmobiling. In its land management and stewardship work, the Organization benefits greatly from the participation and efforts of approximately 200 talented and dedicated volunteers.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Conservation Education/Outreach/Communications--The Lakes Region Conservation Trust produces newsletters, trail maps, and other informational materials and maintains substantial information on its website regarding the Organizations conserved lands and land conservation activities. As noted above, a particular focus of the Organizations work is the provision of opportunities for the public to enjoy, appreciate, and learn from the conserved lands. In this regard, LRCT maintains informational kiosks at many properties, and organizes guided hikes, guided paddles, and educational programs for the public regarding the conserved lands. In addition, LRCT works with local schools and other organizations to introduce members of the community to the conserved lands, to provide opportunities for these other organizations to integrate conserved lands into their curricula and programs, and to enhance their understanding of the Lakes Regions natural heritage and the important role of land conservation in shaping the natural landscapes cherished by residents and visitors alike.
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