Civic Intelligence

Berlin Land Trust Inc.

990 • Fiscal year 2015 • EIN 22-2889950

Jan 01, 2015 to Dec 31, 2015 • Filed on May 05, 2016

PO Box 94Berlin, CT 06037

(860) 828-4393

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

91st percentile

45%

Higher net margin than 91% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

48th percentile

0.3%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

22nd percentile

-10%

Faster revenue growth than 22% of similar nonprofits.

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

Assets

Up

$1,833,677

Up $5,252 (+0.3%) from 2014

Net Assets

Up

$1,833,677

Up $5,252 (+0.3%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$22,863

Down $2,654 (-10%) from 2014

Expenses

Up

$12,501

Up $4,952 (+66%) from 2014

Net Income

Down

$10,362

Down $7,606 (-42%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,378,079Liabilities 2010: $0Net Assets 2010: $1,378,0792010Assets 2011: $1,485,622Liabilities 2011: $0Net Assets 2011: $1,485,6222011Assets 2012: $1,620,036Liabilities 2012: $0Net Assets 2012: $1,620,0362012Assets 2013: $1,797,461Liabilities 2013: $0Net Assets 2013: $1,797,4612013Assets 2014: $1,828,425Liabilities 2014: $0Net Assets 2014: $1,828,4252014Assets 2015: $1,833,677Liabilities 2015: $0Net Assets 2015: $1,833,6772015Assets 2016: $1,968,698Liabilities 2016: $0Net Assets 2016: $1,968,6982016Assets 2017: $2,111,702Liabilities 2017: $0Net Assets 2017: $2,111,7022017Assets 2018: $2,205,255Liabilities 2018: $0Net Assets 2018: $2,205,2552018Assets 2019: $2,282,570Liabilities 2019: $0Net Assets 2019: $2,282,5702019Assets 2020: $2,278,426Liabilities 2020: $0Net Assets 2020: $2,278,4262020Assets 2021: $2,377,543Liabilities 2021: $0Net Assets 2021: $2,377,5432021Assets 2022: $2,380,153Liabilities 2022: $0Net Assets 2022: $2,380,1532022Assets 2023: $2,388,917Liabilities 2023: $0Net Assets 2023: $2,388,9172023Assets 2024: $2,404,286Liabilities 2024: $0Net Assets 2024: $2,404,2862024

Highlighted filing

2015

Assets$1,833,677
Liabilities$0
Net Assets$1,833,677

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $5,8832010Expenses 2011: $17,4672011Revenue 2012: $133,399Expenses 2012: $15,759Net Income 2012: $117,6402012Revenue 2013: $149,978Expenses 2013: $8,263Net Income 2013: $141,7152013Revenue 2014: $25,517Expenses 2014: $7,549Net Income 2014: $17,9682014Revenue 2015: $22,863Expenses 2015: $12,501Net Income 2015: $10,3622015Revenue 2016: $127,334Expenses 2016: $6,862Net Income 2016: $120,4722016Revenue 2017: $127,488Expenses 2017: $7,806Net Income 2017: $119,6822017Revenue 2018: $124,355Expenses 2018: $19,832Net Income 2018: $104,5232018Revenue 2019: $83,210Expenses 2019: $24,351Net Income 2019: $58,8592019Revenue 2020: $16,959Expenses 2020: $23,158Net Income 2020: -$6,1992020Revenue 2021: $105,234Expenses 2021: $9,691Net Income 2021: $95,5432021Revenue 2022: $28,170Expenses 2022: $12,175Net Income 2022: $15,9952022Revenue 2023: $27,032Expenses 2023: $26,865Net Income 2023: $1672023Revenue 2024: $39,352Expenses 2024: $29,324Net Income 2024: $10,0282024

Highlighted filing

2015

Revenue$22,863
Expenses$12,501
Net Income$10,362
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 5, 2016
Return Version
2015v2.1
Gross Receipts
$22,863
Mission and Program Overview

Mission

Land acquisition and preservation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,558,581$1,573,521▲ $14,940
Investments in Publicly Traded Securities$230,230$230,616▲ $386
Cash and Non-Interest-Bearing Accounts$36,519$26,412▼ $10,107
Savings and Temporary Cash Investments$3,095$3,128▲ $33
Total Assets$1,828,425$1,833,677▲ $5,252
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,563,533$1,578,298▲ $14,765
Unrestricted Net Assets$264,892$255,379▼ $9,513
Total Net Assets Fund Balance$1,828,425$1,833,677▲ $5,252
Total Liabilities and Net Assets / Fund Balance$1,828,425$1,833,677▲ $5,252

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,573,521-$1,573,521
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis L KernPresident
Carl VernlundDirector
Gary NeilanDirector
George BrierleyDirector
Mark HolmesDirector
Raymond ArchackiDirector
Thomas HeislerDirector
Marilyn BrierleySecretary
Joseph PorcaroTreasurer
Roland BaikalVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$17,271
Program Service Revenue
$0
Investment Income
$5,592
Other Revenue
$0
All Other Contributions
$16,186
Change in Net Assets
$10,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,501
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,915--$3,915
Fees for Services Accounting-$1,225-$1,225
Other Expenses$500$103-$500
All Other Expenses$484--$484
Office Expenses$339$85-$424
Advertising$409--$409
Fees for Service Investment Mgmnt Fees-$94-$94
Total Functional Expenses$10,994$1,507$0$12,501
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Draft form 990 is reviewed by president and treasurer prior to filing

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Berlin Land Trust Inc
EIN
22-2889950
Phone
8608284393
Address
PO BOX 94, BERLIN, CT 06037

Signing Officer

Name
Joseph Porcaro
Title
Treasurer
Phone
8608289950
Signed
2016-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis L Kern
Formed
1988
Legal Domicile
Ct
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
120

Preparer

Firm
John C Burns CPA LLC
Address
1730 NEW BRITAIN AVE, FARMINGTON, CT 06032
Preparer
John C Burns
Phone
8604042930
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Ecological consultants 3,915 0 0

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

YES

Schedule D, Page 1, Part II, Line 9

Easements are recorded at their appraised value at date of donation, if available.

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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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IRS990ScheduleA/FactsAndCircumstancesTestTxt0FOR THE FISCAL YEAR ENDED DECEMBER 31, 2015, THE ORGANIZATION DID NOT QUALIFY AS PUBLICLY SUPPORTED UNDER THE 33 1/3% TEST. HOWEVER, WE FEEL THAT THE ORGANIZATION DOES QUALIFY AS PUBLICLY SUPPORTED ON THE BASIS OF THE FACTS AND CIRCUMSTANCES TEST. THE ORGANIZATION'S PUBLIC SUPPORT IS IN EXCESS OF 10% OF ITS TOTAL SUPPORT. THE ORGANIZATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL SUPPORT, ADDITIONAL MEMBERS AND PARCELS OF LAND TO OVERSEE. THE ORGANIZATION CONTINUES TO INCREASE PUBLIC AWARENESS OF ITS MISSION, WHICH IS TO ATTAIN PARCELS OF UNDEVELOPED LAND AND HELP PRESERVE THESE PARCELS FOR THE BENEFIT OF THE GENERAL PUBLIC. BASED UPON THE FACTS WE BELIEVE THE ORGANIZATION MEETS THE FACTS AND CIRCUMSTANCES TEST.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PARCELS OF LAND 8,940
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1FOR THE FISCAL YEAR ENDED DECEMBER 31, 2015, THE ORGANIZATION DID NOT QUALIFY AS PUBLICLY SUPPORTED UNDER THE 33 1/3% TEST. HOWEVER, WE FEEL THAT THE ORGANIZATION DOES QUALIFY AS PUBLICLY SUPPORTED ON THE BASIS OF THE FACTS AND CIRCUMSTANCES TEST. THE ORGANIZATION'S PUBLIC SUPPORT IS IN EXCESS OF 10% OF ITS TOTAL SUPPORT. THE ORGANIZATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL SUPPORT, ADDITIONAL MEMBERS AND PARCELS OF LAND TO OVERSEE. THE ORGANIZATION CONTINUES TO INCREASE PUBLIC AWARENESS OF ITS MISSION, WHICH IS TO ATTAIN PARCELS OF UNDEVELOPED LAND AND HELP PRESERVE THESE PARCELS FOR THE BENEFIT OF THE GENERAL PUBLIC. BASED UPON THE FACTS WE BELIEVE THE ORGANIZATION MEETS THE FACTS AND CIRCUMSTANCES TEST.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06009
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04936
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02753
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025122
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.30980
IRS990ScheduleA/PublicSupportPY170Pct00.32080
IRS990ScheduleA/PublicSupportTotal170Amt020877
IRS990ScheduleA/SubstantialContributorsTotAmt021386
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08331
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt09685
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07309
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08475
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt042263
IRS990ScheduleA/TotalSupportAmt067385
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/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt01573521
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01573521
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt050.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0YES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EASEMENTS ARE RECORDED AT THEIR APPRAISED VALUE AT DATE OF DONATION, IF AVAILABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/TotalAcreageCnt060.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01573521
IRS990ScheduleD/TotalEasementsCnt05
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT FORM 990 IS REVIEWED BY PRESIDENT AND TREASURER PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ECOLOGICAL CONSULTANTS 3,915 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01828425
IRS990/TotalAssetsEOYAmt01833677
IRS990/TotalAssetsGrp/BOYAmt01828425
IRS990/TotalAssetsGrp/EOYAmt01833677
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017271
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010994
IRS990/TotalFunctionalExpensesGrp/TotalAmt012501
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01828425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01833677
IRS990/TotalProgramServiceExpensesAmt010994
IRS990/TotalRevenueGrp/ExclusionAmt05592
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022863
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01828425
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01833677
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0264892
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0255379
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.BERLINLANDTRUST.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH PORCARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08608289950
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERLIN LAND TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0BERL
ReturnHeader/Filer/EIN0222889950
ReturnHeader/Filer/PhoneNum08608284393
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 94
ReturnHeader/Filer/USAddress/CityNm0BERLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006037
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205936191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN C BURNS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01730 NEW BRITAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006032
ReturnHeader/PreparerPersonGrp/PhoneNum08604042930
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C BURNS
ReturnHeader/ReturnTs02016-05-06T07:33:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.00$2.40$0.04$0.03$0.01
2023Summary only. Only limited summary data is available for this year.$2.39$0.00$2.39$0.03$0.03$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.00$2.38$0.03$0.01$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.00$2.38$0.11$0.01$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.02$0.02$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.08$0.02$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$0.12$0.02$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.00$2.11$0.13$0.01$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$0.13$0.01$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.02$0.01$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.03$0.01$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.15$0.01$0.14
2012Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$0.13$0.02$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$0.01