Civic Intelligence

Lake Champlain Land Trust Inc.

990 • Fiscal year 2013 • EIN 03-0267331

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

Organization ProfileWWW.LCLT.ORG
One Main Street No 205Burlington, VT 05401

(802) 862-4150

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.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

91st percentile

50%

Higher net margin than 91% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

76th percentile

$108,389

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$2,537,116

Up $364,053 (+17%) from 2012

Net Assets

Up

$2,517,609

Up $357,181 (+17%) from 2012

Liabilities

Up

$19,507

Up $6,872 (+54%) from 2012

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin91st percentile

Revenue

$564,341

No earlier filing loaded for comparison.

Expenses

Down

$282,739

Down $15,323 (-5.1%) from 2012

Net Income

$281,602

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,926,292Liabilities 2010: $13,286Net Assets 2010: $1,913,0062010Assets 2011: $2,131,624Liabilities 2011: $15,083Net Assets 2011: $2,116,5412011Assets 2012: $2,173,063Liabilities 2012: $12,635Net Assets 2012: $2,160,4282012Assets 2013: $2,537,116Liabilities 2013: $19,507Net Assets 2013: $2,517,6092013Assets 2014: $2,287,558Liabilities 2014: $17,455Net Assets 2014: $2,270,1032014Assets 2015: $2,341,005Liabilities 2015: $12,685Net Assets 2015: $2,328,3202015Assets 2016: $3,011,856Liabilities 2016: $11,246Net Assets 2016: $3,000,6102016Assets 2017: $3,402,289Liabilities 2017: $28,622Net Assets 2017: $3,373,6672017Assets 2018: $3,440,265Liabilities 2018: $12,664Net Assets 2018: $3,427,6012018Assets 2019: $4,030,233Liabilities 2019: $17,174Net Assets 2019: $4,013,0592019Assets 2020: $4,939,714Liabilities 2020: $85,535Net Assets 2020: $4,854,1792020Assets 2021: $5,601,874Liabilities 2021: $23,737Net Assets 2021: $5,578,1372021Assets 2022: $4,962,228Liabilities 2022: $21,666Net Assets 2022: $4,940,5622022Assets 2023: $5,357,107Liabilities 2023: $21,397Net Assets 2023: $5,335,7102023Assets 2024: $5,856,826Liabilities 2024: $27,906Net Assets 2024: $5,828,9202024

Highlighted filing

2013

Assets$2,537,116
Liabilities$19,507
Net Assets$2,517,609
Open 2013 Filing

Operations Trend

Revenue Growth13th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $192,009Expenses 2010: $222,838Net Income 2010: -$30,8292010Revenue 2011: $872,383Expenses 2011: $698,605Net Income 2011: $173,7782011Expenses 2012: $298,0622012Revenue 2013: $564,341Expenses 2013: $282,739Net Income 2013: $281,6022013Revenue 2014: $390,171Expenses 2014: $399,106Net Income 2014: -$8,9352014Revenue 2015: $411,573Expenses 2015: $272,275Net Income 2015: $139,2982015Revenue 2016: $1,256,645Expenses 2016: $405,653Net Income 2016: $850,9922016Revenue 2017: $523,642Expenses 2017: $398,495Net Income 2017: $125,1472017Revenue 2018: $603,793Expenses 2018: $491,931Net Income 2018: $111,8622018Revenue 2019: $781,018Expenses 2019: $500,585Net Income 2019: $280,4332019Revenue 2020: $1,210,384Expenses 2020: $614,265Net Income 2020: $596,1192020Revenue 2021: $714,387Expenses 2021: $459,282Net Income 2021: $255,1052021Revenue 2022: $644,118Expenses 2022: $467,657Net Income 2022: $176,4612022Revenue 2023: $523,322Expenses 2023: $569,986Net Income 2023: -$46,6642023Revenue 2024: $931,173Expenses 2024: $586,743Net Income 2024: $344,4302024

Highlighted filing

2013

Revenue$564,341
Expenses$282,739
Net Income$281,602
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$868,403
Mission and Program Overview

Mission

The mission of the lake champlain land trust is to save the scenic beauty, natural communities, and recreational amenities of lake champlain by permanently preserving significant islands, shoreline areas, and natural communities in the champlain region.

Nationally accredited land conservation trust

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$943,125$1,152,640▲ $209,515
Savings and Temporary Cash Investments$565,389$607,956▲ $42,567
Pledges and Grants Receivable$38,750$164,750▲ $126,000
Cash and Non-Interest-Bearing Accounts$59,575$48,308▼ $11,267
Land, Buildings, and Equipment, Net$7,138$4,376▼ $2,762
Prepaid Expenses and Deferred Charges$995$995→ $0
Total Assets$2,173,063$2,537,116▲ $364,053
Other Assets Total$558,091$558,091→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,635$19,507▲ $6,872
Total Liabilities$12,635$19,507▲ $6,872
Net Assets / Fund Balance
Unrestricted Net Assets$1,768,481$2,003,617▲ $235,136
Permanently Rstr Net Assets$353,197$355,197▲ $2,000
Temporarily Rstr Net Assets$38,750$158,795▲ $120,045
Total Net Assets Fund Balance$2,160,428$2,517,609▲ $357,181
Total Liabilities and Net Assets / Fund Balance$2,173,063$2,537,116▲ $364,053

Asset Categories

AssetBook ValueDepreciationBasis
Land$54--
Equipment$4,322$17,078-
Other Assets Org$557,336--
Other Securities$1,152,640--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$936,828$2,000▲ $213,812$0$1,152,640
2012$819,030$6,000▲ $111,798-$936,828
2011$799,501$28,795▲ $3,000$12,266$819,030
2010$725,271$76,907▲ $120,470$123,147$799,501
2009$632,573$177,073▲ $107,412$191,787$725,271
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris BogetExecutive DirectorFT$82,246$26,143$108,389

Board Members and Trustees

NameTitle
Beth Montuori RowlesChair
Paul RuoffVice Chair
Dan StanyonDirector
David RaphaelDirector
Karen CadyDirector
Dee CarlinSecretary
Becky WangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$420,445
Program Service Revenue
$0
Investment Income
$143,895
Other Revenue
$1
All Other Contributions
$342,500
Change in Net Assets
$281,602

Audited Revenue Reconciliation

Revenue per Audited Statements
$564,950
Revenue Not Reported on Financial Statements
$-609
Revenue Not Reported on Form 990
$75,579
Other Revenue Adjustments
$-609
Total Revenue per Audited Statements
$640,529
Total Revenue per Form 990
$564,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$163,948
Other Expenses$118,791
Total Fundraising Expense$17,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$94,426$5,988$7,975$108,389
Other Salaries and Wages$37,848$2,330$3,193$43,371
Occupancy$10,814$665$913$12,392
Fees for Services Accounting-$11,663-$11,663
All Other Expenses$5,271$2,604$955$8,830
Payroll Taxes$7,371$453$622$8,446
Office Expenses$5,602$344$473$6,419
Fees for Service Investment Mgmnt Fees$5,574--$5,574
Advertising$5,293--$5,293
Insurance$2,791$1,489$236$4,516
Other Employee Benefits$3,430$23$289$3,742
Other Expenses$2,760$170$233$3,163
Conferences and Meetings$1,846$638$156$2,640
Depreciation Depletion-$2,346-$2,346
Travel$793--$793
Total Functional Expenses$236,806$28,713$17,220$282,739

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$283,348
Expenses per Audited Statements$282,739
Total Expenses per Form 990$282,739
Expenses Not Reported on Form 990$609
Expenses Not Reported on Financial Statements$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
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 11

“The return is reviewed by the executive director prior to its filing.”

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

“All board and committee members will, on an annual basis, disclose on an appropriate form, any significant professional, contractual or potential financial and/or fiduciary interests that may bring her/him in conflict with the land trust interests. Similarly, when nominated for office, prospective trustees should disclose to the organization any personal affiliations that could be construed to be related to the lake champlain land trust and its activities. These forms shall be reviewed by the board chair and kept on record in the land trust office. In the event that there is a disagreement between a trustee and another trustee as to the existence of a conflict of interest the disagreement will be resolved by a vote of the board.”

Form 990, Part VI, Section B, Line 15

“Compensation for the executive director is determined annually at the end of the year during a board of directors meeting in which the executive director is not present. The board uses detailed annual reports and completes a perforance review on the executive director to help determine compensation. The board also used compensation comparisons from other similar organizations. Key employees wages are determined and set by the executive director at his discretion.”

Form 990, Part VI, Section C, Line 19

“The organization posts its conflict of interest policy and bylaws on its website. Other governing documents and financial statements are available upon request.”

Filing and Contact Details

Filer

EIN
03-0267331
Phone
8028624150

Signing Officer

Name
Chris Boget
Title
Executive Director
Phone
8028624150
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Boget
Formed
1978
Legal Domicile
Vt
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
56

Preparer

Preparer
James M Harnish
Phone
8026581808
Supplemental Narrative

Additional Explanations

Part XI, Line 2C

“The organization has not changed its methods of oversight from prior years. The board of directors oversees the audit.”

Financial Statement Notes

PART II, LINE 9:

“Land held for resale has been valued at cost, or if donated, at the estimated fair value on the date of the receipt. In accordance with the provisions of fasb asc 360, accounting for the impairment or disposal of long-lived assets, the trust records land and land easements at fair value based upon the estimated future cash flows to result from the use of the asset. Since land and land easements held by the trust are not expected to generate signficant future cash flows, they have been valued at $1 in the statement of financial position. Costs to acquire such land are expensed as incurred and included in land acquistion costs on the schedule of functional expenses.”

PART X, LINE 2:

“Lake champlain land trust, inc's fin 48 disclosure is located in note 1 of the financial statements. It reads "management believes the trust has no uncertain tax positions. The trust anticipates that it will not have a change in uncertain tax postions during the next twelve months that would have a material impact on the trust's financial statements. If necessary the trust would accrue interest and penalties on uncertain tax positions as a component of the provision for income taxes."”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on sale of fixed assets -609.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on sale of fixed assets 609.”

Raw XML AppendixShowing 400 of 493 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/MissionDesc0THE MISSION OF THE LAKE CHAMPLAIN LAND TRUST IS TO SAVE THE SCENIC BEAUTY, NATURAL COMMUNITIES, AND RECREATIONAL AMENITIES OF LAKE CHAMPLAIN BY PERMANENTLY PRESERVING SIGNIFICANT ISLANDS, SHORELINE AREAS, AND NATURAL COMMUNITIES IN THE CHAMPLAIN REGION.
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IRS990/OccupancyGrp/TotalAmt012392
IRS990/OfficeExpensesGrp/FundraisingAmt0473
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0344
IRS990/OfficeExpensesGrp/ProgramServicesAmt05602
IRS990/OfficeExpensesGrp/TotalAmt06419
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0558091
IRS990/OtherAssetsTotalGrp/EOYAmt0558091
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0289
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03430
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03742
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1LAND ACQUISITIONS
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/FundraisingAmt02175
IRS990/OtherExpensesGrp/FundraisingAmt1233
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0170
IRS990/OtherExpensesGrp/ProgramServicesAmt029088
IRS990/OtherExpensesGrp/ProgramServicesAmt121824
IRS990/OtherExpensesGrp/ProgramServicesAmt22075
IRS990/OtherExpensesGrp/ProgramServicesAmt32760
IRS990/OtherExpensesGrp/TotalAmt029088
IRS990/OtherExpensesGrp/TotalAmt121824
IRS990/OtherExpensesGrp/TotalAmt24250
IRS990/OtherExpensesGrp/TotalAmt33163
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt01
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01
IRS990/OtherRevenueTotalAmt01
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03193
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02330
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037848
IRS990/OtherSalariesAndWagesGrp/TotalAmt043371
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0622
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0453
IRS990/PayrollTaxesGrp/ProgramServicesAmt07371
IRS990/PayrollTaxesGrp/TotalAmt08446
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0353197
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0355197
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt038750
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0164750
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0995
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0995
IRS990/PrincipalOfficerNm0CHRIS BOGET
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0264195
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020537
IRS990/PYOtherExpensesAmt0149482
IRS990/PYOtherRevenueAmt0723
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-12607
IRS990/PYSalariesCompEmpBnftPaidAmt0148580
IRS990/PYTotalExpensesAmt0298062
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0285455
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0281602
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0565389
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0607956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0420445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0264195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0854770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0187791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0177073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01904274
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt016889
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012546
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt083383
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.47270
IRS990ScheduleA/PublicSupportPY170Pct00.50470
IRS990ScheduleA/PublicSupportTotal170Amt0939548
IRS990ScheduleA/SubstantialContributorsTotAmt0964726
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0420445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0264195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0854770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0187791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0177073
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01904274
IRS990ScheduleA/TotalSupportAmt01987657
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/BoardDesignatedBalanceEOYPct00.69000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0936828
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01152640
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0213812
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0819030
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0936828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0111798
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0799501
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt028795
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0819030
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt012266
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0725271
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt076907
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0799501
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0120470
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0123147
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0632573
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0177073
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0725271
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0107412
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0191787
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04322
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017078
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt021400
IRS990ScheduleD/ExpensesIncurredEnforcementAmt025665
IRS990ScheduleD/ExpensesNotReportedAmt0609
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0282739
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt013
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt054
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt054
IRS990ScheduleD/NetUnrealizedGainsInvstAmt075579
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0755
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1557336
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LAND HELD FOR RESALE
IRS990ScheduleD/OtherExpensesIncludedAmt0609
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-609
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01152640
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PUBLICLY TRADED SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.31000
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueNotReportedAmt075579
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-609
IRS990ScheduleD/RevenueSubtotalAmt0564950
IRS990ScheduleD/Section170hRqrStsfdInd01
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0425.00
IRS990ScheduleD/StatesEasementsHeldCnt02
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LAND HELD FOR RESALE HAS BEEN VALUED AT COST, OR IF DONATED, AT THE ESTIMATED FAIR VALUE ON THE DATE OF THE RECEIPT. IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 360, ACCOUNTING FOR THE IMPAIRMENT OR DISPOSAL OF LONG-LIVED ASSETS, THE TRUST RECORDS LAND AND LAND EASEMENTS AT FAIR VALUE BASED UPON THE ESTIMATED FUTURE CASH FLOWS TO RESULT FROM THE USE OF THE ASSET. SINCE LAND AND LAND EASEMENTS HELD BY THE TRUST ARE NOT EXPECTED TO GENERATE SIGNFICANT FUTURE CASH FLOWS, THEY HAVE BEEN VALUED AT $1 IN THE STATEMENT OF FINANCIAL POSITION. COSTS TO ACQUIRE SUCH LAND ARE EXPENSED AS INCURRED AND INCLUDED IN LAND ACQUISTION COSTS ON THE SCHEDULE OF FUNCTIONAL EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LAKE CHAMPLAIN LAND TRUST, INC'S FIN 48 DISCLOSURE IS LOCATED IN NOTE 1 OF THE FINANCIAL STATEMENTS. IT READS "MANAGEMENT BELIEVES THE TRUST HAS NO UNCERTAIN TAX POSITIONS. THE TRUST ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNCERTAIN TAX POSTIONS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE TRUST'S FINANCIAL STATEMENTS. IF NECESSARY THE TRUST WOULD ACCRUE INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON SALE OF FIXED ASSETS -609.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3LOSS ON SALE OF FIXED ASSETS 609.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalAcreageCnt03749.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04376
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0558091
IRS990ScheduleD/TotalBookValueSecuritiesAmt01152640
IRS990ScheduleD/TotalEasementsCnt050
IRS990ScheduleD/TotalExpensesPerForm990Amt0282739
IRS990ScheduleD/TotalRevenuePerForm990Amt0564341
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0640529
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0283348
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,537,116
Liabilities
$19,507
Net assets
$2,517,609
Revenue
$564,341
Expenses
$282,739
Net income
$281,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$0.03$5.83$0.93$0.59$0.34
2023Detailed filing. Detailed filing data is available for this year.$5.36$0.02$5.34$0.52$0.57$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.02$4.94$0.64$0.47$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.02$5.58$0.71$0.46$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.94$0.09$4.85$1.21$0.61$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.02$4.01$0.78$0.50$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.01$3.43$0.60$0.49$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.03$3.37$0.52$0.40$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.01$3.00$1.26$0.41$0.85
2015Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.33$0.41$0.27$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.29$0.02$2.27$0.39$0.40$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.54$0.02$2.52$0.56$0.28$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.01$2.16$0.30
2011Summary only. Only limited summary data is available for this year.$2.13$0.02$2.12$0.87$0.70$0.17
2010Summary only. Only limited summary data is available for this year.$1.93$0.01$1.91$0.19$0.22$0.03