Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
EIN 03-0316666 • 501(c)3 • Putney, VT
Profile
Putney Mountain Association believes there is a vital link between humans and the natural environment. Our primary objectives are to strengthen that link by preserving undeveloped land in southeastern Vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Down$1,402,115
Down $90,975 (-6.1%) from 2023
Liabilities
Up$118,613
Up $118,613 from 2023
Net Assets
Down$1,283,502
Down $209,588 (-14%) from 2023
Revenue
Up$90,139
Up $62,035 (+221%) from 2023
Expenses
Up$86,136
Up $52,514 (+156%) from 2023
Net Income
Up$4,003
Up $9,521 (+173%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The putney mountain association believes there is a vital link between human beings and the natural environment. Our primary objectives are to strengthen that link by preserving undeveloped land on windmill ridge in southeastern vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area.
To preserve undeveloped land in southeastern Vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,010,300 | $764,600 | ▼ $245,700 |
| Investments in Publicly Traded Securities | $348,533 | $381,554 | ▲ $33,021 |
| Savings and Temporary Cash Investments | $80,822 | $179,399 | ▲ $98,577 |
| Cash and Non-Interest-Bearing Accounts | $38,435 | $61,562 | ▲ $23,127 |
| Intangible Assets | $15,000 | $15,000 | → $0 |
| Total Assets | $1,493,090 | $1,402,115 | ▼ $90,975 |
| Liabilities | |||
| Deferred Revenue | - | $118,613 | - |
| Total Liabilities | $0 | $118,613 | ▲ $118,613 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,279,814 | $1,046,075 | ▼ $233,739 |
| Net Assets Without Donor Restrictions | $213,276 | $237,427 | ▲ $24,151 |
| Total Net Assets Fund Balance | $1,493,090 | $1,283,502 | ▼ $209,588 |
| Total Liabilities and Net Assets / Fund Balance | $1,493,090 | $1,402,115 | ▼ $90,975 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $764,600 | - | $764,600 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $280,771 | $116,232 | ▲ $19,635 | $1,014 | $398,374 |
| 2023 | $276,345 | $37,830 | ▲ $30,575 | $785 | $280,771 |
| 2022 | $237,340 | $81,181 | ▼ $25,057 | $430 | $276,345 |
| 2021 | $202,146 | $18,450 | ▲ $19,697 | $1,690 | $237,340 |
| 2020 | $187,376 | - | ▲ $16,834 | $1,100 | $202,146 |
| Name | Title |
|---|---|
| Margaret Mott | Chair |
| David Eggleton | Vice Chair |
| Amy Smidutz | Trustee |
| Bennett Jackson | Trustee |
| Cathryn Abbott | Trustee |
| Elisabeth W Pasterkamp | Trustee |
| John Barnett | Trustee |
| Kathryn Karmen | Trustee |
| Matthew Buchanan Cherry | Trustee |
| Maureen McOwen | Trustee |
| Pat Shields | Trustee |
| Richard Fletcher | Trustee |
| Sam Quintal | Trustee |
| William Fitzgerald | Trustee |
| Glenn Adam Gilbert | Trustee and co-owner of Tahawus Trails, LP |
| Steve Connor | Secretary |
| Linda Renfro | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $86,136 |
| Total Fundraising Expense | $4,100 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $5,400 | $12,840 | $1,620 | $19,860 |
| Advertising | $4,025 | - | $2,379 | $6,404 |
| Fees for Service Investment Mgmnt Fees | - | $3,038 | - | $3,038 |
| Insurance | $1,340 | $1,361 | - | $2,701 |
| Other Expenses | $2,500 | - | - | $2,500 |
| Information Technology | $599 | $1,075 | - | $1,674 |
| Office Expenses | - | $1,015 | $101 | $1,116 |
| All Other Expenses | $933 | - | - | $933 |
| Fees for Services Accounting | - | $850 | - | $850 |
| Conferences and Meetings | $75 | $560 | - | $635 |
| Travel | - | $440 | - | $440 |
| Payments to Affiliates | - | $250 | - | $250 |
| Total Functional Expenses | $60,607 | $21,429 | $4,100 | $86,136 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $86,136 |
| Total Expenses per Audited Statements | $86,136 |
| Total Expenses per Form 990 | $86,136 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“Members elect the Board of Trustees at the Annual Membership Meeting with Trustees serving 3-year terms.”
“Board members will receive a copy of the return to review before it is filed.”
“The possibility of conflicts is regularly raised at meetings.”
“Documents are available upon request.”
“The Trustees approved a retention and destruction policy in 2024.”
“The Putney Mountain Association believes there is a vital link between human beings and the natural environment. Our primary objectives are to strengthen that link by preserving undeveloped land on Windmill Ridge in southeastern Vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area.”
“Seventy plus volunteers and hundreds of hours were involved in the community engagement, stewardship and trails and grazing programs. The Community Engagement Committee participated in locally sponsored events, a choir concert and Harvest Festival. 6 volunteers spent 25 hours preparing for the events, manning a table to promote PMAs mission, membership, donations, trails systems and recruitment of board members. Putney Mountain Summit continues to serve as the site of Vermonts longest running Hawkwatch. 2024 tallied a total of 19,428 raptors migrating over the ridge including an all-time season high of 16,206 broad-winged hawks. After 40 years of working to connect the Windmill Ridgeline trail from Grafton to Prospect Hill in Dummerston, the opening of final trail segment Hague Road to Holland Hill Road of the Missing Link was celebrated. 27 community members showed for the opening celebration and 22 participants hiked the trail together. Volunteer trail blazers, Board Trustees, and members spent over 20 hours publicizing, organizing, explaining the trail creation, educating the public about Vermonts largest Ash Tree, and driving hikers back to their cars. The Stewardship Committee monitored eight vernal pools and mapped one new pool to Vermonts Vernal Pool Atlas. Breeding bird surveys were conducted at 13 sites with documentation of several Vermont Species of Greatest Conservation Need. Invasive plants were monitored and controlled as feasible. Two parcels were monitored and controlled as feasible. Two parcels were monitored for hemlock woolly adelgid.”
“PMA Changed its accounting procedures in 2021 and annually adjusts land valuations to match assessed values in all four towns Putney, Westminister, Brookline and Dummerston. The offset to the property adjustment is an expense account, Loss on Impairments of Assets. 2024 loss on Impairment of Assets is due to a change in the assessed value of 245,700.”
“Consultants hired to strenthen PMAs internal processes policies, procedures, software training, fundraising, and digitizing historical records”
“Endowment funds will be used in accordance with donor-restrictions and board-designations to support our mission of preserving undeveloped land on Windmill Ridge in Southeastern Vermont.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To preserve undeveloped land in southeastern Vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area. |
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| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4025 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6404 |
| IRS990/AllOtherContributionsAmt | 0 | 30658 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 933 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 933 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PersonNm | 0 | Linda Renfro |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8604908416 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 953 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Putney |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 61562 |
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| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 75 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 635 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 87205 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1934 |
| IRS990/CYOtherExpensesAmt | 0 | 86136 |
| IRS990/CYOtherRevenueAmt | 0 | 1000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4003 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Acquisition - Initiated a major fundraising campaign to acquire a 159-acre parcel Fall Brook. Completed an appraisal to determine fair market value of the property. Purchase will be completed in 2025. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ExpenseAmt | 0 | 6525 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 850 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 850 |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5400 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 19860 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3038 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee and co-owner of Tahawus Trails, LP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
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| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1075 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 599 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1674 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1361 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1340 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2701 |
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| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 15000 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1934 |
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| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 764600 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 764600 |
| IRS990/LegalDomicileStateCd | 0 | VT |
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| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/MissionDesc | 0 | Putney Mountain Association believes there is a vital link between humans and the natural environment. Our primary objectives are to strengthen that link by preserving undeveloped land in southeastern Vermont for the benefit and enjoyment of present and future generations and to protect the natural habitat and wildlife corridor of the area. |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1015 |
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| IRS990/OtherChangesInNetAssetsAmt | 0 | -245700 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Stewardship |
| IRS990/OtherExpensesGrp/Desc | 1 | Property Tax |
| IRS990/OtherExpensesGrp/Desc | 2 | Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Land Easement |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3325 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 39675 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2500 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3325 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39675 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2500 |
| IRS990/OtherRevenueTotalAmt | 0 | 1000 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
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| IRS990/PrincipalOfficerNm | 0 | Margaret Mott |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Stewardship - Stewardship of 926 acres of forestland and wetlands. An ecological assessment of a 99-acre parcel was completed including natural community mapping, invasive plant inventory, and rare plant species documentation. The boundaries of a recently donated 26-acre parcel were identified and marked. Incorporated a new conservation software program including training. Fourteen fee-owned parcels were mapped to the conservation software. Stewardship includes payment of all related property taxes and insurance. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 13474 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Trails - PMA re-routed the summit trail bypassing wetlands to protect sensitive wildlife. Crushed stone was set, stone turnpikes built and culverts installed. 16 volunteers recorded 223 hours of assisting in this notable improvement of the summit trail one of the most heavily trafficked footpath in VT. A granite bench was installed along the summit trail to commemorate two long-term board members vision, service and dedication to PMAs mission. Purchased, assembled and installed a new solar powered water pump in a surface well to provide water for sheep that graze on invasive glossy buckthorn on the Putney Mountain Summit Clearing. Also purchased additional fencing to keep the sheep secure. |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178364 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94727 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178 |
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| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 5878 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94727 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 850639 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 860118 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 116232 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 398374 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 19635 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 1014 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 63194 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 276345 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 37830 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 280771 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 30575 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 785 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 16689 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 430 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1263 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 202146 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 18450 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 237340 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 19697 |
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| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 187376 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 202146 |
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