Liabilities / Assets
7th percentile
Higher debt load relative to assets than 7% of similar nonprofits.
EIN 23-7226378 • 501(c)3 • Block Island, RI
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
7th percentile
Higher debt load relative to assets than 7% of similar nonprofits.
Liabilities / Revenue
14th percentile
Higher debt load relative to revenue than 14% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
17th percentile
Higher top officer pay than 17% of similar nonprofits.
Top officer pay equals 17.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Assets
Up$14,567,722
Up $151,433 (+1.1%) from 2024
Liabilities
Down$6,243
Down $7,050 (-53%) from 2024
Net Assets
Up$14,561,479
Up $158,483 (+1.1%) from 2024
Revenue
Up$305,573
Up $35,927 (+13%) from 2024
Expenses
Down$157,533
Down $11,325 (-6.7%) from 2024
Net Income
Up$148,040
Up $47,252 (+47%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
See Schedule O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,234,093 | $9,246,571 | ▲ $12,478 |
| Intangible Assets | $3,897,295 | $3,897,295 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $210,837 | $487,925 | ▲ $277,088 |
| Investments in Publicly Traded Securities | $488,153 | $318,277 | ▼ $169,876 |
| Savings and Temporary Cash Investments | $99,477 | $124,772 | ▲ $25,295 |
| Prepaid Expenses and Deferred Charges | $10,338 | $11,356 | ▲ $1,018 |
| Accounts Receivable | $1,311 | - | - |
| Total Assets | $14,416,289 | $14,567,722 | ▲ $151,433 |
| Other Assets Total | $474,785 | $481,526 | ▲ $6,741 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $13,293 | $6,243 | ▼ $7,050 |
| Total Liabilities | $13,293 | $6,243 | ▼ $7,050 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $11,325,163 | $11,475,460 | ▲ $150,297 |
| Net Assets With Donor Restrictions | $3,077,833 | $3,086,019 | ▲ $8,186 |
| Total Net Assets Fund Balance | $14,402,996 | $14,561,479 | ▲ $158,483 |
| Total Liabilities and Net Assets / Fund Balance | $14,416,289 | $14,567,722 | ▲ $151,433 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $9,189,254 | - | $9,189,254 |
| Equipment | $57,317 | $9,918 | $67,235 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Caroline Barr | Executive Director | PT | $52,000 | $52,000 |
| Name | Title |
|---|---|
| Dorrie Napoleone | Director, President |
| Jim Mc Cormick | Vice President, Director |
| Heather Hatfield | Director |
| Mary Cerulli | Director |
| Matt Fastuca | Director |
| Nigel Grindley | Director |
| Rosemary Tobin | Director |
| Seth Draper | Director |
| Sheri Maxim | Director |
| Marti Dunne | Secretary, Director |
| Robert Benjamin | Treasurer, Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $86,445 |
| Salaries, Compensation, and Employee Benefits | $71,088 |
| Total Fundraising Expense | $13,741 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $36,380 | $10,686 | $5,342 | $52,408 |
| Fees for Services Accounting | - | $17,659 | - | $17,659 |
| Other Salaries and Wages | $12,939 | - | - | $12,939 |
| Other Expenses | $7,876 | - | $1,562 | $7,876 |
| Office Expenses | $22 | $723 | $6,346 | $7,091 |
| Insurance | $6,098 | $40 | $20 | $6,158 |
| Payroll Taxes | $4,329 | $941 | $471 | $5,741 |
| Depreciation Depletion | $5,625 | - | - | $5,625 |
| Fees for Service Investment Mgmnt Fees | - | $4,554 | - | $4,554 |
| Fees for Services Legal | $110 | - | - | $110 |
| Total Functional Expenses | $109,189 | $34,603 | $13,741 | $157,533 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“Anyone that offers a contribution of any amount to the Organization becomes a Member of the Organization. Regular Members consist of persons 18 years of age or over and may attand all meetings and have the right to vote on all matters submitted to a vote of the members Charter Members may attend all meetings but have no voting rights Honorary Members, elected by the Board of Directors, may attend all meetings and have all the rights and privileges of Regular Members. Junior Members consist of persons under 18 years of age and may attend all meetings, without voting privileges.”
“All voting members have the right to vote on all matters submitted to them for voting, including the election of the governing body.”
“There are no committees with authority to act on behalf of the governing body.”
“The Finance Committee reviews the Form 990. Prior to filing, the Form 990 is provided electronically to the full Board for review.”
“Director signatures are obtained as evidence that they agree to abide by the terms of the Conflict of Interest Policy.”
“The Board of Directors perform an annual performance review of the Executive Director and document any changes to her compensation in the minutes of the Board meeting following the review.”
“There is no policy to make the governing documents and financial statements available to the public. Form 990 is provided to the RI Department of Business Regulation Charitable Solicitation Division.”
“The Conservancys mission is to preserve, protect and maintain open space, wildlife habitats and natural resources on Block Island. The Conservancy focuses on land acquisition and stewardship, as well as educating local residents, future generations and the public about the importance of conservation and responsible use of local resources.”
“The Organizations conservation monitoring policy requires annual monitoring of each conservation easement by the executive director or a member of the board of directors. A written property inspection report, including photographs of the property is prepared to document the monitoring visit.”
“The Organization records conservation land and land rights at cost when purchased or at fair value when donated. Fair value is generally determined by independent appraisal.Land rights are intangible assets comprised of listed rights, easements and / or restrictions over properties that are conveyed by property owners to the Organization, almost always in perpetuity, in order to protect the properties as significant natural areas. In some cases, these intangible assets may be sold or transferred to others however, they are always subject to the original restrictions and purposes as intended by the original donors/ sellers.”
“The Organization accounts for uncertainty in income taxes in accordance with ASC Topic Income Taxes. This standard clarifies the accounting for uncertainty in tax positions and describes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. The Organization has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements as of June 30, 2024 and 2023.”
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/BooksInCareOfDetail/USAddress/CityNm | 0 | Block Island |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 487925 |
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| IRS990/Desc | 0 | Acquisition and maintenance of open land and land interests for the purpose of preservation and conservation of natural resources, and educating the public about the importance of open land. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR, PRESIDENT |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 481526 |
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| IRS990/OtherExpensesGrp/Desc | 2 | Program supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Accretitation, dues subscriptions |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11951 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7876 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12359 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11500 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13513 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7876 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 12939 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 12939 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 471 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 941 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4329 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5741 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10338 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11356 |
| IRS990/PrincipalOfficerNm | 0 | Robert Benjamin |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Sustainability programs including composting and single use plastic reduction |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 29271 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 215103 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 54543 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 100026 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 100788 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 68832 |
| IRS990/PYTotalExpensesAmt | 0 | 168858 |
| IRS990/PYTotalRevenueAmt | 0 | 269646 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 148040 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 99477 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 124772 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 269297 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 215103 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 143872 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 503011 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 406061 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1537344 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 36276 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 54543 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 66049 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2137 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 980 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 159985 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.85070 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.84200 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1443887 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 93457 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 269297 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 215103 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 143872 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 503011 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 406061 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1537344 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1697329 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 57317 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 9918 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 67235 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 9189254 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 9189254 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 180.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organizations conservation monitoring policy requires annual monitoring of each conservation easement by the executive director or a member of the board of directors. A written property inspection report, including photographs of the property is prepared to document the monitoring visit. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Organization records conservation land and land rights at cost when purchased or at fair value when donated. Fair value is generally determined by independent appraisal.Land rights are intangible assets comprised of listed rights, easements and / or restrictions over properties that are conveyed by property owners to the Organization, almost always in perpetuity, in order to protect the properties as significant natural areas. In some cases, these intangible assets may be sold or transferred to others however, they are always subject to the original restrictions and purposes as intended by the original donors/ sellers. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | The Organization accounts for uncertainty in income taxes in accordance with ASC Topic Income Taxes. This standard clarifies the accounting for uncertainty in tax positions and describes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. The Organization has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements as of June 30, 2024 and 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | II 5 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | II 9 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | X 2 |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 66.64 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9246571 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 19 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Conservancys mission is to preserve, protect and maintain open space, wildlife habitats and natural resources on Block Island. The Conservancy focuses on land acquisition and stewardship, as well as educating local residents, future generations and the public about the importance of conservation and responsible use of local resources. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Anyone that offers a contribution of any amount to the Organization becomes a Member of the Organization. Regular Members consist of persons 18 years of age or over and may attand all meetings and have the right to vote on all matters submitted to a vote of the members Charter Members may attend all meetings but have no voting rights Honorary Members, elected by the Board of Directors, may attend all meetings and have all the rights and privileges of Regular Members. Junior Members consist of persons under 18 years of age and may attend all meetings, without voting privileges. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All voting members have the right to vote on all matters submitted to them for voting, including the election of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | There are no committees with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Finance Committee reviews the Form 990. Prior to filing, the Form 990 is provided electronically to the full Board for review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Director signatures are obtained as evidence that they agree to abide by the terms of the Conflict of Interest Policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Board of Directors perform an annual performance review of the Executive Director and document any changes to her compensation in the minutes of the Board meeting following the review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | There is no policy to make the governing documents and financial statements available to the public. Form 990 is provided to the RI Department of Business Regulation Charitable Solicitation Division. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Line 13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 14416289 |
| IRS990/TotalAssetsEOYAmt | 0 | 14567722 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 14416289 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 14567722 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 269297 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 13741 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 34603 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 109189 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 157533 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 13293 |
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