Civic Intelligence

Great Works Regional Land Trust

EIN 22-2736228 • 501(c)3 • South Berwick, ME

Profile

Conservation properties, oversight of conservation easements and activities for the public on conservation lands

PO Box 151South Berwick, ME 03908

gwrlt.org

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

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

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

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

Net Margin

96th percentile

81%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

28th percentile

$86,904

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

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

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

97th percentile

210%

Faster revenue growth than 97% of similar nonprofits.

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

Assets

Up

$14,493,652

Up $2,655,936 (+22%) from 2023

Liabilities

Up

$9,807

Up $893 (+10%) from 2023

Net Assets

Up

$14,483,845

Up $2,655,043 (+22%) from 2023

Revenue

Up

$3,228,680

Up $2,188,438 (+210%) from 2023

Expenses

Up

$626,028

Up $97,251 (+18%) from 2023

Net Income

Up

$2,602,652

Up $2,091,187 (+409%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,318,917Liabilities 2011: $84,198Net Assets 2011: $5,234,7192011Assets 2012: $4,075,453Liabilities 2012: $8,502Net Assets 2012: $4,066,9512012Assets 2013: $3,096,191Liabilities 2013: $2,033Net Assets 2013: $3,094,1582013Assets 2014: $3,679,928Liabilities 2014: $2,815Net Assets 2014: $3,677,1132014Assets 2015: $3,752,339Liabilities 2015: $4,245Net Assets 2015: $3,748,0942015Assets 2016: $4,222,014Liabilities 2016: $5,661Net Assets 2016: $4,216,3532016Assets 2017: $4,102,978Liabilities 2017: $3,222Net Assets 2017: $4,099,7562017Assets 2018: $4,008,934Liabilities 2018: $6,649Net Assets 2018: $4,002,2852018Assets 2019: $3,529,251Liabilities 2019: $11,457Net Assets 2019: $3,517,7942019Assets 2020: $4,635,694Liabilities 2020: $100Net Assets 2020: $4,635,5942020Assets 2021: $11,684,996Liabilities 2021: $5,850Net Assets 2021: $11,679,1462021Assets 2022: $11,261,628Liabilities 2022: $6,841Net Assets 2022: $11,254,7872022Assets 2023: $11,837,716Liabilities 2023: $8,914Net Assets 2023: $11,828,8022023Assets 2024: $14,493,652Liabilities 2024: $9,807Net Assets 2024: $14,483,8452024

Highlighted filing

2024

Assets$14,493,652
Liabilities$9,807
Net Assets$14,483,845

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,125,222Expenses 2011: $502,418Net Income 2011: $622,8042011Revenue 2012: $1,116,869Expenses 2012: $415,212Net Income 2012: $701,6572012Revenue 2013: $847,809Expenses 2013: $261,420Net Income 2013: $586,3892013Revenue 2014: $1,197,911Expenses 2014: $527,977Net Income 2014: $669,9342014Revenue 2015: $1,009,090Expenses 2015: $451,031Net Income 2015: $558,0592015Revenue 2016: $1,105,723Expenses 2016: $765,786Net Income 2016: $339,9372016Revenue 2017: $963,404Expenses 2017: $580,062Net Income 2017: $383,3422017Revenue 2018: $271,523Expenses 2018: $312,519Net Income 2018: -$40,9962018Revenue 2019: $268,332Expenses 2019: $312,832Net Income 2019: -$44,5002019Revenue 2020: $681,160Expenses 2020: $417,690Net Income 2020: $263,4702020Revenue 2021: $1,413,358Expenses 2021: $442,851Net Income 2021: $970,5072021Revenue 2022: $423,014Expenses 2022: $426,179Net Income 2022: -$3,1652022Revenue 2023: $1,040,242Expenses 2023: $528,777Net Income 2023: $511,4652023Revenue 2024: $3,228,680Expenses 2024: $626,028Net Income 2024: $2,602,6522024

Highlighted filing

2024

Revenue$3,228,680
Expenses$626,028
Net Income$2,602,652

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$0.01$14.5$3.23$0.63$2.60
2023Detailed filing. Detailed filing data is available for this year.$11.8$0.01$11.8$1.04$0.53$0.51
2022Detailed filing. Detailed filing data is available for this year.$11.3$0.01$11.3$0.42$0.43$0.00
2021Detailed filing. Detailed filing data is available for this year.$11.7$0.01$11.7$1.41$0.44$0.97
2020Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.64$0.68$0.42$0.26
2019Detailed filing. Detailed filing data is available for this year.$3.53$0.01$3.52$0.27$0.31$0.04
2018Detailed filing. Detailed filing data is available for this year.$4.01$0.01$4.00$0.27$0.31$0.04
2017Detailed filing. Detailed filing data is available for this year.$4.10$0.00$4.10$0.96$0.58$0.38
2016Detailed filing. Detailed filing data is available for this year.$4.22$0.01$4.22$1.11$0.77$0.34
2015Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$1.01$0.45$0.56
2014Detailed filing. Detailed filing data is available for this year.$3.68$0.00$3.68$1.20$0.53$0.67
2013Summary only. Only limited summary data is available for this year.$3.10$0.00$3.09$0.85$0.26$0.59
2012Summary only. Only limited summary data is available for this year.$4.08$0.01$4.07$1.12$0.42$0.70
2011Summary only. Only limited summary data is available for this year.$5.32$0.08$5.23$1.13$0.50$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,263,711
Mission and Program Overview

Mission

Acquisition and management of conservation properties, oversight of conservation easements and activities for the public on conservation lands.

Conservation properties, oversight of conservation easements and activities for the public on conservation lands

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,146,123$1,299,637▲ $153,514
Savings and Temporary Cash Investments$419,214$651,573▲ $232,359
Cash and Non-Interest-Bearing Accounts$68,090$98,153▲ $30,063
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$11,837,716$14,493,652▲ $2,655,936
Other Assets Total$10,204,289$12,444,289▲ $2,240,000
Liabilities
Accounts Payable and Accrued Expenses$8,914$9,807▲ $893
Total Liabilities$8,914$9,807▲ $893
Net Assets / Fund Balance
Net Assets With Donor Restrictions$11,614,969$14,194,768▲ $2,579,799
Net Assets Without Donor Restrictions$213,833$289,077▲ $75,244
Total Net Assets Fund Balance$11,828,802$14,483,845▲ $2,655,043
Total Liabilities and Net Assets / Fund Balance$11,837,716$14,493,652▲ $2,655,936

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$4,944$4,944
Land$0--
Other Assets Org$51--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$599,631-▲ $51,364$21,604$625,696
2023$573,126-▲ $64,849$34,535$599,631
2022$619,724-▼ $10,972$31,740$573,126
2021$530,594-▲ $119,059$26,185$619,724
2020$530,594---$530,594
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jordan KelleyExecutive DirectorFT$86,904$86,904

Board Members and Trustees

NameTitle
John BranaganPresident
Tin SmithVice President
Cathy KingDirector
Chris MendeDirector
Doug MayerDirector
Jeanette GreenlawDirector
Larry GreenDirector
Leigh PeakeDirector
Michael WrightDirector
Paul SchumacherDirector
Sandy AgraflotisDirector
Susan PikeDirector
Pat RobinsonSecretary
Denise MallettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,084,903
Program Service Revenue
$11,872
Investment Income
$55,262
Other Revenue
$76,643
All Other Contributions
$3,019,579
Change in Net Assets
$2,602,652

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other3$1,140,000Fair Market Value (FMV)
Total Noncash Contributions3$1,140,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$333,976
Other Expenses$292,052
Total Fundraising Expense$5,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$223,071$0$0$223,071
Other Expenses$108,858$0$0$108,858
Current Officers, Directors, Trustees, and Key Employees$85,736$0$0$85,736
Fees for Services Management$46,550$0$850$47,400
Insurance$36,192$0$0$36,192
Payroll Taxes$25,169$0$0$25,169
Office Expenses$16,916$0$0$16,916
Fees for Services Accounting$9,549$0$0$9,549
Fees for Services Legal$7,180$0$0$7,180
All Other Expenses$6,505$0$0$6,505
Occupancy$6,451$0$0$6,451
Advertising$0$0$4,819$4,819
Travel$1,531$0$0$1,531
Conferences and Meetings$1,327$0$0$1,327
Total Functional Expenses$620,359$0$5,669$626,028
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,798
Fundraising Direct Expenses$3,018
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction$40,798$40,798$3,018$37,780
Total Events$40,798$40,798$3,018$37,780
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Great Works Regional Land Trust
EIN
22-2736228
Phone
2076463604
Address
PO BOX 151, SOUTH BERWICK, ME 03908

Signing Officer

Name
Denise Mallett
Title
Treasurer
Phone
2076463604
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Mallett
Formed
1986
Legal Domicile
Me
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
150

Preparer

Firm
Downeast Accounting Service
Address
PO BOX 561, WELLS, ME 04090
Preparer
Scott Emerson CPA
Phone
2076461828
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Annual review and signing of policies considered when conduction business

Pt VI, Line 6

The organization has members who vote at the annual meeting to elect directors

Pt VI, Line 7A

The organization has members who vote at the annual meeting to elect directors

Pt VI, Line 11B

Form 990 is reviewed by the treasurer

Financial Statement Notes

Pt II, Line 9

Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of $1 on the statement of financial position with the corresponding entry to program service costs. Donated easements are not recorded as an asset revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements.

Pt V, Line 4

The investment revenue fund were established to provide a source of continued support for the mission of gwrlt. The investment reserve fund is invested in cash and investments.

Pt X, Line 2

The organiztion has been notified by the internal revenue service that it is exempt from federal income taxes under section 501(c)(3) of the internal revenue code.

Pt II, Line 5

There is internal documentation that is used to continually monitor the easements

Raw XML AppendixShowing 400 of 547 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/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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