Civic Intelligence

Lake Champlain Land Trust Inc.

990 • Fiscal year 2015 • EIN 03-0267331

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

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

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

87th percentile

34%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

76th percentile

$117,313

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 28.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

56th percentile

2.3%

Faster asset growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

5.5%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$2,341,005

Up $53,447 (+2.3%) from 2014

Net Assets

Up

$2,328,320

Up $58,217 (+2.6%) from 2014

Liabilities

Down

$12,685

Down $4,770 (-27%) from 2014

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin87th percentile

Revenue

Up

$411,573

Up $21,402 (+5.5%) from 2014

Expenses

Down

$272,275

Down $126,831 (-32%) from 2014

Net Income

Up

$139,298

Up $148,233 (+1659%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2015

Assets$2,341,005
Liabilities$12,685
Net Assets$2,328,320
Open 2015 Filing

Operations Trend

Revenue Growth55th 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

2015

Revenue$411,573
Expenses$272,275
Net Income$139,298
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$666,993
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$1,351,467$1,240,911▼ $110,556
Savings and Temporary Cash Investments$536,596$539,958▲ $3,362
Cash and Non-Interest-Bearing Accounts$103,996$189,862▲ $85,866
Land, Buildings, and Equipment, Net$188,749$189,774▲ $1,025
Pledges and Grants Receivable$105,000$178,750▲ $73,750
Prepaid Expenses and Deferred Charges$995$995→ $0
Total Assets$2,287,558$2,341,005▲ $53,447
Other Assets Total$755$755→ $0
Liabilities
Accounts Payable and Accrued Expenses$17,455$12,685▼ $4,770
Total Liabilities$17,455$12,685▼ $4,770
Net Assets / Fund Balance
Unrestricted Net Assets$1,846,846$1,788,950▼ $57,896
Permanently Rstr Net Assets$369,197$369,197→ $0
Temporarily Rstr Net Assets$54,060$170,173▲ $116,113
Total Net Assets Fund Balance$2,270,103$2,328,320▲ $58,217
Total Liabilities and Net Assets / Fund Balance$2,287,558$2,341,005▲ $53,447

Asset Categories

AssetBook ValueDepreciationBasis
Land$186,455--
Equipment$3,319$20,466-
Other Securities$1,240,911--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,351,467-▼ $110,556-$1,240,911
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
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris BogetExecutive DirectorFT$88,141$29,172$117,313

Board Members and Trustees

NameTitle
Beth Montuori RowlesChair
Paul RuoffVice Chair
Bill RileyDirector
David RaphaelDirector
Dee CarlinDirector
Don KinnestonDirector
Stephen PayneDirector
Karen CadySecretary
Becky WangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,629
Program Service Revenue
$0
Investment Income
$57,944
Other Revenue
$0
All Other Contributions
$253,400
Change in Net Assets
$139,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$411,573
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-81,081
Total Revenue per Audited Statements
$330,492
Total Revenue per Form 990
$411,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,374
Other Expenses$90,901
Total Fundraising Expense$18,189
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$78,022$4,248$5,870$88,140
Other Salaries and Wages$42,015$2,097$3,641$47,753
Other Employee Benefits$24,004$1,269$1,902$27,175
Occupancy$11,289$597$894$12,780
Payroll Taxes$9,268$490$734$10,492
All Other Expenses$3,403$5,460$871$9,734
Pension Plan Contributions$6,902$365$547$7,814
Fees for Services Accounting-$7,450-$7,450
Fees for Service Investment Mgmnt Fees$7,283--$7,283
Advertising$7,205--$7,205
Insurance$3,008$3,647$258$6,913
Office Expenses$3,066$162$243$3,471
Other Expenses$2,794$148$221$3,163
Conferences and Meetings$2,156$114$171$2,441
Depreciation Depletion-$1,360-$1,360
Travel$973--$973
Total Functional Expenses$226,679$27,407$18,189$272,275

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$272,275
Total Expenses per Audited Statements$272,275
Total Expenses per Form 990$272,275
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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 performance 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

Filer Name
Lake Champlain Land Trust Inc
EIN
03-0267331
Phone
8028624150
Address
ONE MAIN STREET NO 205, BURLINGTON, VT 05401

Signing Officer

Name
Chris Boget
Title
Executive Director
Phone
8028624150
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Boget
Formed
1978
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
0

Preparer

Firm
Mcsoley Mccoy & Co
Address
118 TILLEY DRIVE STE 202, SOUTH BURLINGTON, VT 05403
Preparer
Connie Fellion
Phone
8026581808
Supplemental Narrative

Additional Explanations

Part XIII, 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 significant 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 acquisition 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 positions 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."”

Raw XML AppendixShowing 400 of 491 raw XML fields

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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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02270103
IRS990/NetAssetsOrFundBalancesEOYAmt02328320
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt037838
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt037838
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-81081
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0894
IRS990/OccupancyGrp/ManagementAndGeneralAmt0597
IRS990/OccupancyGrp/ProgramServicesAmt011289
IRS990/OccupancyGrp/TotalAmt012780
IRS990/OfficeExpensesGrp/FundraisingAmt0243
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0162
IRS990/OfficeExpensesGrp/ProgramServicesAmt03066
IRS990/OfficeExpensesGrp/TotalAmt03471
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0755
IRS990/OtherAssetsTotalGrp/EOYAmt0755
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01902
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01269
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024004
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027175
IRS990/OtherExpensesGrp/Desc0LAND ACQUISITIONS
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/FundraisingAmt02837
IRS990/OtherExpensesGrp/FundraisingAmt1221
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0148
IRS990/OtherExpensesGrp/ProgramServicesAmt014007
IRS990/OtherExpensesGrp/ProgramServicesAmt17568
IRS990/OtherExpensesGrp/ProgramServicesAmt23716
IRS990/OtherExpensesGrp/ProgramServicesAmt32794
IRS990/OtherExpensesGrp/TotalAmt014007
IRS990/OtherExpensesGrp/TotalAmt17568
IRS990/OtherExpensesGrp/TotalAmt26553
IRS990/OtherExpensesGrp/TotalAmt33163
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03641
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02097
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042015
IRS990/OtherSalariesAndWagesGrp/TotalAmt047753
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0734
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0490
IRS990/PayrollTaxesGrp/ProgramServicesAmt09268
IRS990/PayrollTaxesGrp/TotalAmt010492
IRS990/PensionPlanContributionsGrp/FundraisingAmt0547
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0365
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06902
IRS990/PensionPlanContributionsGrp/TotalAmt07814
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0369197
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0369197
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0105000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0178750
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0995
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0995
IRS990/PrincipalOfficerNm0CHRIS BOGET
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0322768
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt067403
IRS990/PYOtherExpensesAmt0225240
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-8935
IRS990/PYSalariesCompEmpBnftPaidAmt0173866
IRS990/PYTotalExpensesAmt0399106
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0390171
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0139298
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0536596
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0539958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0353629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0322768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0420445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0264195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0854770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02215807
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016889
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt093586
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.49340
IRS990ScheduleA/PublicSupportPY170Pct00.46970
IRS990ScheduleA/PublicSupportTotal170Amt01139511
IRS990ScheduleA/SubstantialContributorsTotAmt01076296
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0353629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0322768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0420445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0264195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0854770
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02215807
IRS990ScheduleA/TotalSupportAmt02309393
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/BoardDesignatedBalanceEOYPct00.70850
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01351467
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01240911
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-110556
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01152640
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt06500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01351467
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0192327
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0936828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01152640
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0213812
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0819030
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt06000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0936828
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0111798
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0799501
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt028795
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0819030
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt012266
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03319
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020466
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt023785
IRS990ScheduleD/ExpensesIncurredEnforcementAmt030707
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0272275
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt013
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt0186455
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0186455
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-81081
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01240911
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PUBLICLY TRADED SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.29150
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueNotReportedAmt0-81081
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0411573
IRS990ScheduleD/Section170hRqrStsfdInd01
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0495.00
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 SIGNIFICANT 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 ACQUISITION 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 POSITIONS 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/FormAndLineReferenceDesc0PART II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalAcreageCnt03749.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189774
IRS990ScheduleD/TotalBookValueSecuritiesAmt01240911
IRS990ScheduleD/TotalEasementsCnt050
IRS990ScheduleD/TotalExpensesPerForm990Amt0272275
IRS990ScheduleD/TotalRevenuePerForm990Amt0411573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0330492
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0272275
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO ITS FILING.

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,341,005
Liabilities
$12,685
Net assets
$2,328,320
Revenue
$411,573
Expenses
$272,275
Net income
$139,298
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
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$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