Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
990 • Fiscal year 2014 • EIN 03-0267331
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 29.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Assets
Down$2,287,558
Down $249,558 (-9.8%) from 2013
Net Assets
Down$2,270,103
Down $247,506 (-9.8%) from 2013
Liabilities
Down$17,455
Down $2,052 (-11%) from 2013
Revenue
Down$390,171
Down $174,170 (-31%) from 2013
Expenses
Up$399,106
Up $116,367 (+41%) from 2013
Net Income
Down-$8,935
Down $290,537 (-103%) from 2013
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,152,640 | $1,351,467 | ▲ $198,827 |
| Savings and Temporary Cash Investments | $607,956 | $536,596 | ▼ $71,360 |
| Pledges and Grants Receivable | $164,750 | $105,000 | ▼ $59,750 |
| Cash and Non-Interest-Bearing Accounts | $48,308 | $103,996 | ▲ $55,688 |
| Land, Buildings, and Equipment, Net | $4,376 | $2,349 | ▼ $2,027 |
| Prepaid Expenses and Deferred Charges | $995 | $995 | → $0 |
| Total Assets | $2,537,116 | $2,287,558 | ▼ $249,558 |
| Other Assets Total | $558,091 | $187,155 | ▼ $370,936 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $19,507 | $17,455 | ▼ $2,052 |
| Total Liabilities | $19,507 | $17,455 | ▼ $2,052 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,003,617 | $1,846,846 | ▼ $156,771 |
| Permanently Rstr Net Assets | $355,197 | $369,197 | ▲ $14,000 |
| Temporarily Rstr Net Assets | $158,795 | $54,060 | ▼ $104,735 |
| Total Net Assets Fund Balance | $2,517,609 | $2,270,103 | ▼ $247,506 |
| Total Liabilities and Net Assets / Fund Balance | $2,537,116 | $2,287,558 | ▼ $249,558 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $55 | - | - |
| Equipment | $2,294 | $19,106 | - |
| Other Assets Org | $186,400 | - | - |
| Other Securities | $1,351,467 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $1,152,640 | $6,500 | ▲ $192,327 | - | $1,351,467 |
| 2013 | $936,828 | $2,000 | ▲ $213,812 | - | $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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Chris Boget | Executive Director | FT | $85,136 | $28,050 | $113,186 |
| Name | Title |
|---|---|
| Beth Montuori Rowles | Chair |
| Paul Ruoff | Vice Chair |
| David Raphael | Director |
| Karen Cady | Director |
| Stephen Payne | Director |
| Dee Carlin | Secretary |
| Becky Wang | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 1 | $27,182 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $27,182 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $225,240 |
| Salaries, Compensation, and Employee Benefits | $173,866 |
| Total Fundraising Expense | $16,359 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $100,192 | $5,456 | $7,538 | $113,186 |
| Other Salaries and Wages | $41,877 | $2,274 | $3,157 | $47,308 |
| Occupancy | $11,199 | $609 | $843 | $12,651 |
| Payroll Taxes | $9,502 | - | $715 | $10,217 |
| Fees for Services Accounting | - | $7,450 | - | $7,450 |
| All Other Expenses | $3,627 | $2,816 | $979 | $7,422 |
| Fees for Service Investment Mgmnt Fees | $6,701 | - | - | $6,701 |
| Advertising | $5,479 | - | - | $5,479 |
| Insurance | $3,039 | $1,606 | $229 | $4,874 |
| Fees for Services Other | $3,347 | $516 | - | $3,863 |
| Conferences and Meetings | $1,959 | $1,221 | $147 | $3,327 |
| Other Expenses | $2,800 | $152 | $211 | $3,163 |
| Other Employee Benefits | $2,792 | $151 | $212 | $3,155 |
| Depreciation Depletion | - | $2,027 | - | $2,027 |
| Office Expenses | $1,083 | $319 | $82 | $1,484 |
| Travel | $1,117 | - | - | $1,117 |
| Total Functional Expenses | $358,150 | $24,597 | $16,359 | $399,106 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $770,041 |
| Expenses per Audited Statements | $399,105 |
| Total Expenses per Form 990 | $399,105 |
| Expenses Not Reported on Form 990 | $370,936 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The return is reviewed by the executive director prior to its filing.”
“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.”
“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.”
“The organization posts its conflict of interest policy and bylaws on its website. Other governing documents and financial statements are available upon request.”
“Loss on assets adjusted to market value -370,936.”
“The organization has not changed its methods of oversight from prior years. The board of directors oversees the audit.”
“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.”
“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."”
“Loss on assets adjusted to market value 370,936.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19507 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17455 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | NATIONALLY ACCREDITED LAND CONSERVATION TRUST |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 5479 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5479 |
| IRS990/AllOtherContributionsAmt | 0 | 240632 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 979 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2816 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3627 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7422 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRIS BOGET |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8028624150 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ONE MAIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BURLINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05401 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 48308 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 103996 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 7538 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 5456 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 100192 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 113186 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 147 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1221 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1959 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3327 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 1 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 322768 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 67403 |
| IRS990/CYOtherExpensesAmt | 0 | 225240 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -8935 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 173866 |
| IRS990/CYTotalExpensesAmt | 0 | 399106 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 16359 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 390171 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2027 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2027 |
| IRS990/Desc | 0 | TO ENCOURAGE CONSERVATION OF LAND AROUND LAKE CHAMPLAIN. ACCOMPLISHED THROUGH THE ACQUISITION OF LAND AND CONSERVATION EASEMENTS AND STEWARDSHIP. CONSERVATION ALSO PROMOTES THROUGH EDUCATING THE PUBLIC ABOUT THE BENEFITS OF CONSERVATION AND CONNECTING PEOPLE TO THE LAND THROUGH HIKES AND EDUCATIONAL PROGRAMS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 358150 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7450 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7450 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 516 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3347 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3863 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 6701 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 6701 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 28050 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BECKY WANG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KAREN CADY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHEN PAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID RAPHAEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEE CARLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BETH MONTUORI ROWLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PAUL RUOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHRIS BOGET |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 85136 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 50042 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 294741 |
| IRS990/GrossReceiptsAmt | 0 | 634870 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 229 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1606 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3039 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4874 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17361 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17361 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1152640 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1351467 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 19106 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4376 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2349 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 21455 |
| IRS990/LegalDomicileStateCd | 0 | VT |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 244699 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 82136 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2517609 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2270103 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 50042 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 50042 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 132364 |
| IRS990/NoncashContributionsAmt | 0 | 27182 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 843 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 609 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11199 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12651 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 82 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 319 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1083 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1484 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 558091 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 187155 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -370936 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 212 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 151 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2792 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3155 |
| IRS990/OtherExpensesGrp/Desc | 0 | LAND ACQUISITIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2246 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 211 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 152 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 153642 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7285 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2509 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2800 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 153642 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7285 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4755 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3163 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 3157 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2274 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 41877 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 47308 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 715 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 9502 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10217 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 355197 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 369197 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 164750 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 105000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 995 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 995 |
| IRS990/PrincipalOfficerNm | 0 | CHRIS BOGET |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 420445 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 143895 |
| IRS990/PYOtherExpensesAmt | 0 | 118791 |
| IRS990/PYOtherRevenueAmt | 0 | 1 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 281602 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 163948 |
| IRS990/PYTotalExpensesAmt | 0 | 282739 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 564341 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -8935 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 607956 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 536596 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 322768 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 420445 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 264195 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 854770 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 187791 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2049969 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 17361 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 18693 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20537 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16889 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14718 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 88198 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.46970 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.47270 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1004223 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1045746 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 322768 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 420445 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 264195 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 854770 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 187791 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2049969 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2138167 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.73380 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1152640 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 6500 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1351467 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 192327 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 936828 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 2000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1152640 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 213812 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 819030 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 6000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 936828 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 111798 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 799501 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 28795 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 819030 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 3000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 12266 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 725271 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 76907 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 799501 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 120470 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 123147 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2294 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 19106 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 21400 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 26465 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 370936 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 399105 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/HistoricLandAreaInd | 0 | X |
| IRS990ScheduleD/HistoricStrctrEasementsAftrCnt | 0 | 13 |
| IRS990ScheduleD/HistoricStructureEasementsCnt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 55 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 55 |
| IRS990ScheduleD/ModifiedEasementsCnt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 132364 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 755 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 186400 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | LAND HELD FOR RESALE |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 370936 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1351467 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | PUBLICLY TRADED SECURITIES |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.26620 |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 132364 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 390171 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | 1 |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 445.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 2 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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." |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOSS ON ASSETS ADJUSTED TO MARKET VALUE 370,936. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II, LINE 9: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 3749.00 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2349 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 187155 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1351467 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 50 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 399105 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 390171 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 522535 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 770041 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 0 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt | 0 | 27182 |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.