Civic Intelligence

Squam Lakes Conservation Society

EIN 02-6012747 • 501(c)3 • Holderness, NH

Profile

The Societys mission is to preserve the unique quality and character of the Squam watershed by protecting lands for present and future generations.

PO Box 696Holderness, NH 03245-0696

foreversquam.org

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

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

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

Liabilities / Revenue

18th percentile

0.04x

Higher debt load relative to revenue than 18% of similar nonprofits.

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

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

27th percentile

$120,515

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

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

Asset Growth

28th percentile

-1.6%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

4th percentile

-54%

Faster revenue growth than 4% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets11th percentile

Assets

Down

$18,500,656

Down $298,984 (-1.6%) from 2023

Liabilities

Down

$54,807

Down $4,205 (-7.1%) from 2023

Net Assets

Down

$18,445,849

Down $294,779 (-1.6%) from 2023

Operations
Liabilities / Revenue18th percentileNet Margin5th percentile

Revenue

Down

$1,455,271

Down $1,720,250 (-54%) from 2023

Expenses

Up

$2,274,212

Up $1,695,786 (+293%) from 2023

Net Income

Down

-$818,941

Down $3,416,036 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $7,531,578Liabilities 2011: $205,734Net Assets 2011: $7,325,8442011Assets 2012: $7,431,013Liabilities 2012: $118,040Net Assets 2012: $7,312,9732012Assets 2013: $8,495,535Liabilities 2013: $28,327Net Assets 2013: $8,467,2082013Assets 2014: $9,691,024Liabilities 2014: $36,080Net Assets 2014: $9,654,9442014Assets 2015: $10,620,000Liabilities 2015: $73,216Net Assets 2015: $10,546,7842015Assets 2016: $11,099,731Liabilities 2016: $30,236Net Assets 2016: $11,069,4952016Assets 2017: $11,132,937Liabilities 2017: $27,420Net Assets 2017: $11,105,5172017Assets 2018: $10,930,880Liabilities 2018: $39,769Net Assets 2018: $10,891,1112018Assets 2019: $12,015,398Liabilities 2019: $69,058Net Assets 2019: $11,946,3402019Assets 2020: $12,792,754Liabilities 2020: $34,801Net Assets 2020: $12,757,9532020Assets 2021: $16,070,606Liabilities 2021: $31,812Net Assets 2021: $16,038,7942021Assets 2022: $15,714,805Liabilities 2022: $59,344Net Assets 2022: $15,655,4612022Assets 2023: $18,799,640Liabilities 2023: $59,012Net Assets 2023: $18,740,6282023Assets 2024: $18,500,656Liabilities 2024: $54,807Net Assets 2024: $18,445,8492024

Highlighted filing

2024

Assets$18,500,656
Liabilities$54,807
Net Assets$18,445,849
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,158,740Expenses 2011: $1,930,950Net Income 2011: $1,227,7902011Revenue 2012: $513,597Expenses 2012: $621,557Net Income 2012: -$107,9602012Revenue 2013: $1,391,378Expenses 2013: $393,099Net Income 2013: $998,2792013Revenue 2014: $1,522,298Expenses 2014: $384,469Net Income 2014: $1,137,8292014Revenue 2015: $1,518,834Expenses 2015: $450,546Net Income 2015: $1,068,2882015Revenue 2016: $861,142Expenses 2016: $479,593Net Income 2016: $381,5492016Revenue 2017: $1,126,994Expenses 2017: $1,494,898Net Income 2017: -$367,9042017Revenue 2018: $901,253Expenses 2018: $645,899Net Income 2018: $255,3542018Revenue 2019: $1,179,008Expenses 2019: $452,450Net Income 2019: $726,5582019Revenue 2020: $1,193,406Expenses 2020: $540,633Net Income 2020: $652,7732020Revenue 2021: $3,812,851Expenses 2021: $620,852Net Income 2021: $3,191,9992021Revenue 2022: $3,355,702Expenses 2022: $3,183,713Net Income 2022: $171,9892022Revenue 2023: $3,175,521Expenses 2023: $578,426Net Income 2023: $2,597,0952023Revenue 2024: $1,455,271Expenses 2024: $2,274,212Net Income 2024: -$818,9412024

Highlighted filing

2024

Revenue$1,455,271
Expenses$2,274,212
Net Income-$818,941
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
$18,500,656
Liabilities
$54,807
Net assets
$18,445,849
Revenue
$1,455,271
Expenses
$2,274,212
Net income
-$818,941
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$0.05$18.4$1.46$2.27$0.82
2023Detailed filing. Detailed filing data is available for this year.$18.8$0.06$18.7$3.18$0.58$2.60
2022Detailed filing. Detailed filing data is available for this year.$15.7$0.06$15.7$3.36$3.18$0.17
2021Detailed filing. Detailed filing data is available for this year.$16.1$0.03$16.0$3.81$0.62$3.19
2020Detailed filing. Detailed filing data is available for this year.$12.8$0.03$12.8$1.19$0.54$0.65
2019Detailed filing. Detailed filing data is available for this year.$12.0$0.07$11.9$1.18$0.45$0.73
2018Summary only. Only limited summary data is available for this year.$10.9$0.04$10.9$0.90$0.65$0.26
2017Summary only. Only limited summary data is available for this year.$11.1$0.03$11.1$1.13$1.49$0.37
2016Summary only. Only limited summary data is available for this year.$11.1$0.03$11.1$0.86$0.48$0.38
2015Summary only. Only limited summary data is available for this year.$10.6$0.07$10.5$1.52$0.45$1.07
2014Summary only. Only limited summary data is available for this year.$9.69$0.04$9.65$1.52$0.38$1.14
2013Summary only. Only limited summary data is available for this year.$8.50$0.03$8.47$1.39$0.39$1.00
2012Summary only. Only limited summary data is available for this year.$7.43$0.12$7.31$0.51$0.62$0.11
2011Summary only. Only limited summary data is available for this year.$7.53$0.21$7.33$3.16$1.93$1.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,458,840
Mission and Program Overview

Mission

The Societys mission is to preserve the unique quality and character of the Squam watershed by protecting lands for present and future generations.

SLCS achieves the long-term protection of land by seeking holding monitoring conservation easements and by accepting land ownership. It envisions a unique region of islands, shore- front, back lands mountains wherein a harmony between the natural environment mankind is preserved forever.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,116,849$9,063,900▼ $52,949
Land, Buildings, and Equipment, Net$9,000,583$8,997,277▼ $3,306
Savings and Temporary Cash Investments$195,453$212,767▲ $17,314
Other Notes and Loans Receivable, Net$48,125$86,430▲ $38,305
Investments Other Securities$60,000$60,000→ $0
Pledges and Grants Receivable$330,222$32,825▼ $297,397
Prepaid Expenses and Deferred Charges$1,164$1,128▼ $36
Total Assets$18,799,640$18,500,656▼ $298,984
Other Assets Total$47,244$46,329▼ $915
Liabilities
Other Liabilities$44,594$41,144▼ $3,450
Accounts Payable and Accrued Expenses$14,418$13,663▼ $755
Total Liabilities$59,012$54,807▼ $4,205
Net Assets / Fund Balance
Net Assets With Donor Restrictions$16,930,707$16,479,392▼ $451,315
Net Assets Without Donor Restrictions$1,809,921$1,966,457▲ $156,536
Total Net Assets Fund Balance$18,740,628$18,445,849▼ $294,779
Total Liabilities and Net Assets / Fund Balance$18,799,640$18,500,656▼ $298,984

Asset Categories

AssetBook ValueDepreciationBasis
Land$8,984,554-$8,984,554
Equipment$5,829$58,964$64,793
Leasehold Improvements$6,894$22,679$29,573

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,578,436$33,610▲ $473,560-$5,085,606
2023$3,961,434$168,093▲ $448,909-$4,578,436
2022$4,253,778$104,322▼ $396,666-$3,961,434
2021$3,748,709$74,370▲ $430,699-$4,253,778
2020$3,272,459$175,752▲ $300,498-$3,748,709
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger LarochelleEXECUTIVE DIRECTOR, Jan - SeptFT$114,538$5,977$120,515
Lauren KrasEXECUTIVE DIRECTOR Sept - DecFT$49,628-$49,628

Board Members and Trustees

NameTitle
Georgia D SmithPresident
Chris GrantVice President
Kathy WeymouthVice President
Allison SteppDirector
Bill AdamsDirector
Bryan SweeneyDirector
Camille PrestonDirector
Doug HartDirector
Kim ColemanDirector
Leo DwyerDirector
Molly WhitcombDirector
Nancy CoolidgeDirector
Penelope BealDirector
Philip BennettDirector
Sandra BakerDirector
Susan GutchessDirector
William NesheimDirector
Martin CarmichaelSecretary
David MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,245,846
Program Service Revenue
$0
Investment Income
$202,209
Other Revenue
$7,216
All Other Contributions
$1,245,846
Change in Net Assets
$-818,941

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,455,271
Revenue Not Reported on Form 990
$524,162
Total Revenue per Audited Statements
$1,979,433
Total Revenue per Form 990
$1,455,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,773,293
Salaries, Compensation, and Employee Benefits$500,919
Total Fundraising Expense$92,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,602,503$2,501$621$1,602,503
Other Salaries and Wages$160,535$63,909$43,340$267,784
Current Officers, Directors, Trustees, and Key Employees$103,425$36,116$24,625$164,166
Fees for Services Other$9,921$47,445$9,921$67,287
Payroll Taxes$21,127$7,685$5,423$34,235
Insurance$1,564$18,086-$19,650
Other Employee Benefits$12,965$2,650$3,594$19,209
Office Expenses$5,762$11,166$1,166$18,094
Pension Plan Contributions$9,781$3,415$2,329$15,525
Advertising$11,744-$149$11,893
Conferences and Meetings$9,994$1,766-$11,760
Fees for Services Accounting-$10,664-$10,664
All Other Expenses$4,833$3,368-$8,201
Occupancy$5,214$1,074$1,212$7,500
Depreciation Depletion$5,319--$5,319
Total Functional Expenses$1,968,538$213,294$92,380$2,274,212

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,274,212
Total Expenses per Audited Statements$2,274,212
Total Expenses per Form 990$2,274,212
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$41,144
Lease liability - Operating 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
No
Management duties delegated
No

Governance Explanations

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

“The Executive Director reviews the form 990 and provides each member of the board a complete copy for their review prior to filing.”

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

“A conflict of interest questionnaire is completed by all Board members annually.”

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

“The Board goes into Executive session to review key employee salaries annually.”

Form 990, Part VI, Section C, Line 19

“Government documents, policies, and Financial Statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Squam Lakes Conservation Society
EIN
02-6012747
Phone
6039687900
Address
PO BOX 696, HOLDERNESS, NH 03245-0696

Signing Officer

Name
Georgia D Smith
Title
President
Phone
6039687900
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Georgia D Smith
Formed
1960
Legal Domicile
Nh
Voting Board Members
19
Independent Board Members
19
Employees
7
Volunteers
290

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 9

“Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of 1 on the Statement of Financial Position with a corresponding entry to Program Service costs. Donated easements are not recorded as an asset, revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements.”

X 2

“The Organization 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 Organization 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.”

V 4

“The Organization maintains endowment funds which are investments used to support stewardship and operations. The spending policy of the dedicated funds allows for a fraction of the funds to be released to support operations on an annual basis, which is available for the general operating expenses as part of the annual operating budget as approved by the Board of Directors.”

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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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