Civic Intelligence

Dartmouth Natural Resources Trust Inc

EIN 23-7113649 • 501(c)3 • Dartmouth, MA

Profile

To preserve and protect dartmouth's natural resources for people and nature, forever.

PO Box 70567Dartmouth, MA 02747

www.dnrt.org

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$113,201

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.5%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,958,730

Up $965,696 (+12%) from 2023

Liabilities

Up

$12,650

Up $4,979 (+65%) from 2023

Net Assets

Up

$8,946,080

Up $960,717 (+12%) from 2023

Revenue

Up

$984,213

Up $85,576 (+9.5%) from 2023

Expenses

Down

$808,108

Down $265,159 (-25%) from 2023

Net Income

Up

$176,105

Up $350,735 (+201%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,073,164Liabilities 2010: $13,425Net Assets 2010: $4,059,7392010Assets 2011: $3,829,168Liabilities 2011: $8,619Net Assets 2011: $3,820,5492011Assets 2012: $4,273,717Liabilities 2012: $217,536Net Assets 2012: $4,056,1812012Assets 2013: $4,855,896Liabilities 2013: $129,477Net Assets 2013: $4,726,4192013Assets 2014: $5,451,622Liabilities 2014: $20,587Net Assets 2014: $5,431,0352014Assets 2015: $6,568,245Liabilities 2015: $170,015Net Assets 2015: $6,398,2302015Assets 2016: $7,001,341Liabilities 2016: $542,245Net Assets 2016: $6,459,0962016Assets 2017: $7,343,114Liabilities 2017: $194,858Net Assets 2017: $7,148,2562017Assets 2018: $6,997,308Liabilities 2018: $298,913Net Assets 2018: $6,698,3952018Assets 2019: $7,880,581Liabilities 2019: $223,847Net Assets 2019: $7,656,7342019Assets 2020: $8,347,642Liabilities 2020: $253Net Assets 2020: $8,347,3892020Assets 2021: $8,866,943Liabilities 2021: $6,618Net Assets 2021: $8,860,3252021Assets 2022: $7,511,050Liabilities 2022: $2,560Net Assets 2022: $7,508,4902022Assets 2023: $7,993,034Liabilities 2023: $7,671Net Assets 2023: $7,985,3632023Assets 2024: $8,958,730Liabilities 2024: $12,650Net Assets 2024: $8,946,0802024

Highlighted filing

2024

Assets$8,958,730
Liabilities$12,650
Net Assets$8,946,080

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $408,2102010Expenses 2011: $416,5912011Expenses 2012: $926,7722012Revenue 2013: $1,338,023Expenses 2013: $1,037,410Net Income 2013: $300,6132013Revenue 2014: $1,434,954Expenses 2014: $851,570Net Income 2014: $583,3842014Revenue 2015: $1,656,302Expenses 2015: $538,340Net Income 2015: $1,117,9622015Revenue 2016: $615,558Expenses 2016: $657,979Net Income 2016: -$42,4212016Revenue 2017: $1,094,966Expenses 2017: $549,007Net Income 2017: $545,9592017Revenue 2018: $681,215Expenses 2018: $629,971Net Income 2018: $51,2442018Revenue 2019: $770,078Expenses 2019: $610,132Net Income 2019: $159,9462019Revenue 2020: $814,384Expenses 2020: $684,608Net Income 2020: $129,7762020Revenue 2021: $798,714Expenses 2021: $719,492Net Income 2021: $79,2222021Revenue 2022: $1,556,997Expenses 2022: $1,627,290Net Income 2022: -$70,2932022Revenue 2023: $898,637Expenses 2023: $1,073,267Net Income 2023: -$174,6302023Revenue 2024: $984,213Expenses 2024: $808,108Net Income 2024: $176,1052024

Highlighted filing

2024

Revenue$984,213
Expenses$808,108
Net Income$176,105

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.96$0.01$8.95$0.98$0.81$0.18
2023Detailed filing. Detailed filing data is available for this year.$7.99$0.01$7.99$0.90$1.07$0.17
2022Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$1.56$1.63$0.07
2021Detailed filing. Detailed filing data is available for this year.$8.87$0.01$8.86$0.80$0.72$0.08
2020Detailed filing. Detailed filing data is available for this year.$8.35$0.00$8.35$0.81$0.68$0.13
2019Detailed filing. Detailed filing data is available for this year.$7.88$0.22$7.66$0.77$0.61$0.16
2018Detailed filing. Detailed filing data is available for this year.$7.00$0.30$6.70$0.68$0.63$0.05
2017Detailed filing. Detailed filing data is available for this year.$7.34$0.19$7.15$1.09$0.55$0.55
2016Detailed filing. Detailed filing data is available for this year.$7.00$0.54$6.46$0.62$0.66$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.57$0.17$6.40$1.66$0.54$1.12
2014Detailed filing. Detailed filing data is available for this year.$5.45$0.02$5.43$1.43$0.85$0.58
2013Detailed filing. Detailed filing data is available for this year.$4.86$0.13$4.73$1.34$1.04$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.22$4.06$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.01$3.82$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.01$4.06$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 1, 2025
Return Version
2024v5.1
Gross Receipts
$1,029,310
Mission and Program Overview

Mission

To preserve and protect dartmouth's natural resources for people and nature, forever.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,629,791$6,477,561▲ $847,770
Land, Buildings, and Equipment, Net$1,493,071$1,461,962▼ $31,109
Cash and Non-Interest-Bearing Accounts$149,903$239,585▲ $89,682
Prepaid Expenses and Deferred Charges-$11,250-
Pledges and Grants Receivable$4,000--
Total Assets$7,993,034$8,958,730▲ $965,696
Other Assets Total$716,269$768,372▲ $52,103
Liabilities
Accounts Payable and Accrued Expenses$7,671$12,650▲ $4,979
Total Liabilities$7,671$12,650▲ $4,979
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,818,754$7,501,210▲ $682,456
Net Assets With Donor Restrictions$1,166,609$1,444,870▲ $278,261
Total Net Assets Fund Balance$7,985,363$8,946,080▲ $960,717
Total Liabilities and Net Assets / Fund Balance$7,993,034$8,958,730▲ $965,696

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$950,662$253,524$1,204,186
Land$511,300-$511,300
Equipment$0$26,199$26,199
Other Assets Org$768,372--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,629,791$25,895▲ $821,875-$6,477,561
2023$5,048,324$24,127▲ $557,340-$5,629,791
2022$6,212,430$18,777▲ $1,182,883-$5,048,324
2021$5,705,692$16,740▲ $489,998-$6,212,430
2020$5,092,288$33,781▲ $646,623$67,000$5,705,692
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nick WildmanExecutive DirectorFT$109,991$3,210$113,201

Board Members and Trustees

NameTitle
Jim DorseyPresident
Doug RoscoeVice President
Andrea LanghauserDirector
Andrew MellgardDirector
Carol FlackDirector
Dan KingDirector
Fred DabneyDirector
Jack GarratyDirector
James ForbushDirector
Joney SwiftDirector
Karen RochaDirector
Lorraine GrandaDirector
Lynn SeymourDirector
MICHAEL O'REILLYDirector
Michael LabossiereDirector
Peter BogleDirector
Steven ShusterDirector
Suzi BouveronDirector
Thaddeus HerliczekDirector
Lynne CotterSecretary
Clifford TracyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$792,069
Program Service Revenue
$0
Investment Income
$156,995
Other Revenue
$35,149
All Other Contributions
$531,446
Change in Net Assets
$176,105

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 Amount
Securities Publicly Traded155$25,895
Total Noncash Contributions155$25,895

Audited Revenue Reconciliation

Revenue per Audited Statements
$984,213
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$784,612
Total Revenue per Audited Statements
$1,768,825
Total Revenue per Form 990
$984,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$448,638
Other Expenses$359,470
Total Fundraising Expense$35,103
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,205$61,754$16,409$285,368
Current Officers, Directors, Trustees, and Key Employees$79,865$23,802$6,324$109,991
Office Expenses$42,478$12,660$3,364$58,502
Insurance$25,853$7,705$2,047$35,605
Payroll Taxes$22,873$6,817$1,811$31,501
Depreciation Depletion$22,588$6,732$1,789$31,109
Fees for Services Accounting$18,822$5,610$1,491$25,923
Other Employee Benefits$13,481$4,018$1,068$18,567
Other Expenses$31,674$8,931-$8,931
All Other Expenses$5,423$1,616$429$7,468
Fees for Services Other$2,354$700$186$3,240
Pension Plan Contributions$2,331$695$185$3,211
Total Functional Expenses$631,965$141,040$35,103$808,108

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$808,108
Total Expenses per Audited Statements$808,108
Total Expenses per Form 990$808,108
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,309
Fundraising Direct Expenses$45,097
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Bbq$63,622$49,372$7,447$41,925
Trail Race$15,670$9,170$5,656$3,514
Total Events$95,509$68,309$45,097$23,212
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 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
Yes
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

All interested persons may become members upon payment of annual membership dues. Board members and officers (the "governing body") are elected by members at the annual meeting of members.

Form 990, Part VI, Section A, Line 7A

All interested persons may become members upon payment of annual membership dues. Board members and officers are elected by members at the annual meeting of members.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the executive director and office manager, then reviewed and approved by the finance committee and then the full board of directors. The full board has reviewed form 990 prior to submission.

Form 990, Part VI, Section B, Line 12C

Annually, the conflict of interest policy is reviewed and explained to each member of the board of directors and each staff memer. Each indicates with a signature that they understand and will comply with the policy. Throughout the year, the board and staff review transactions to ensure compliance with the policy.

Form 990, Part VI, Section B, Line 15A

The human resources committee reviews the executive director's compensation and compares it to compensation received by those in similar positions. The human resources committee shares its findings and recommendations with the finance committee (without the executive director present) who jointly make a recommendation to the board of directors which votes on compensation.

Form 990, Part VI, Section C, Line 18

All forms are available upon request. Form 990 is also available at www.guidestar.org.

Form 990, Part VI, Section C, Line 19

Governing documents are available online via the secretary for the commonwealth of massachusetts corporate database. The conflict of interest policy is available upon request. Financial statements are available through guidestar.org and the commonwealth of massachusetts division of public charities. All documents are also available to the public upon request in writing or in person.

Filing and Contact Details

Filer

Filer Name
Dartmouth Natural Resources Trust Inc
EIN
23-7113649
Phone
5089912289
Address
PO BOX 70567, DARTMOUTH, MA 02747

Signing Officer

Name
Doug Roscoe
Title
President
Phone
5089912289
Signed
2025-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Roscoe
Formed
1971
Legal Domicile
Ma
Voting Board Members
21
Independent Board Members
21
Employees
11
Volunteers
200

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Kenneth Lund
Phone
6172629898
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Revaluation adjustment of beneficial interest in perpetual trust 52103.

Form 990, Part XII, Line 2C

There were no changes from prior year.

Financial Statement Notes

PART II, LINE 9:

The organization values its easements at zero dollars.

PART II, LINE 9:

The organization shall undertake regular monitoring visits at a rate of no less than one visit per year. The inspection will take place after the landowners have been given written notice and invited to accompany the monitor. Monitoring inspection reports will be filed in the baseline documentation folder (bdf) for the respective conservation restriction (cr) in the organization's files, as well as the bdf off-site. Landowners will be provided with a copy of the report only in the event there is a violation confirmed by the land manager. Any subsequent new landowners of the cr will be introduced to the organization, its policies and the terms of the cr. The organization will provide a new copy of the bdf to the landowner if it was not provided by the previous owner.

PART II, LINE 9:

The organization will enforce the terms of its conservation restrictions and take necessary steps to see that violations are remedied. All suspected violations will be reported to the land manager, who will carefully review the cr. If the suspected violation can be assessed without accessing the property, then staff shall assess the violation prior to contacting the landowner. If it is necessary to access the property, the land manager will contact the landowner for an initial site visit to assess the violation. The visit will be documented with detailed notes and photos. If staff determines that a major violation exists, the violation will be discussed with land management committee chair and brought to the attention of the land management committee and board of directors. Required corrections and deadlines for compliance will be determined. Minor and technical violations will be handled by the land manager in consulation with the executive director. Landowners will then be notified regarding the violation by (i) a phone call and/or personal visit describing the violation, requesting corrective action, and discussing a deadline for compliance; (ii) a follow-up letter, reiterating the conversation; and (iii) another meeting with the landowner, if necessary. If initial contacts with landowner result in non-compliance, the dnrt board will be notified and assist with determining a new response to landowner.

PART V, LINE 4:

Board designated endowment - funds intended for annual costs associated with land management activities, land acquisition, awareness and education, conservation, legal defense, emergency clean-ups, restoration and management of certain properties and general maintenance of the office. Term endowment - funds intended for maintenance, management and restoration of certain properties, certain land acquisition projects, farmland protection projects and studies concerning agiculture. Permanent endowment - funds intended for conservation, maintenance,management and improvement of certain properties.

PART X, LINE 2:

Dartmouth natural resources trust, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and state income taxes under chapter 180 of the massachusetts general laws. Unrelated business income, of which there was none for the year ended december 31, 2024, would be subject to federal and state income taxes. Consequently, the accompanying financial statements do not reflect any provision for income taxes.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Revaluation adjustment of beneficial interest in perpetual trust 52103.

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IRS990/Form990PartVIISectionAGrp/PersonNm6SUZI BOUVERON
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IRS990/Form990PartVIISectionAGrp/PersonNm9THADDEUS HERLICZEK
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IRS990/Form990PartVIISectionAGrp/PersonNm17STEVEN SHUSTER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01369252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0532253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0584176
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0156995
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0254243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0218887
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01020930

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