Civic Intelligence

Orleans Conservation Trust

990 • Fiscal year 2020 • EIN 23-7418072

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 03, 2021

203 South Orleans RdOrleans, MA 02653

(508) 255-0183

Siviq Scores

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

Liabilities / Assets

10th percentile

0.01x

Higher debt load relative to assets than 10% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.28x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

94th percentile

63%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

8th percentile

$0

Higher top officer pay than 8% of similar nonprofits.

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

33rd percentile

1.9%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

$41,306,914

No earlier filing loaded for comparison.

Net Assets

$40,979,863

No earlier filing loaded for comparison.

Liabilities

$327,051

No earlier filing loaded for comparison.

Revenue

$1,165,229

No earlier filing loaded for comparison.

Expenses

$436,433

No earlier filing loaded for comparison.

Net Income

$728,796

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2020: $41,306,914Liabilities 2020: $327,051Net Assets 2020: $40,979,8632020Assets 2021: $42,573,548Liabilities 2021: $232,959Net Assets 2021: $42,340,5892021Assets 2022: $41,827,084Liabilities 2022: $200,345Net Assets 2022: $41,626,7392022Assets 2024: $51,150,802Liabilities 2024: $188,827Net Assets 2024: $50,961,9752024

Highlighted filing

2020

Assets$41,306,914
Liabilities$327,051
Net Assets$40,979,863

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2020: $1,165,229Expenses 2020: $436,433Net Income 2020: $728,7962020Revenue 2021: $2,366,467Expenses 2021: $344,538Net Income 2021: $2,021,9292021Revenue 2022: $335,031Expenses 2022: $398,993Net Income 2022: -$63,9622022Revenue 2024: $8,857,346Expenses 2024: $525,155Net Income 2024: $8,332,1912024

Highlighted filing

2020

Revenue$1,165,229
Expenses$436,433
Net Income$728,796
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 3, 2021
Return Version
2020v4.1
Gross Receipts
$1,582,921
Mission and Program Overview

Mission

Orleans conservation trust preserves land and educates the public in order to sustain our natural resources and the character of our community for generations to come. To accomplish this mission, the trust seeks to aquire lands to manage and maintain those lands in their natural state, to protect wildlife habitat, and to educate residents and visitors about the importance of preserving the environmental quality of orleans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$35,977,148$36,956,231▲ $979,083
Investments in Publicly Traded Securities$3,762,195$3,866,146▲ $103,951
Savings and Temporary Cash Investments$560,833$281,571▼ $279,262
Pledges and Grants Receivable$109,275$120,000▲ $10,725
Prepaid Expenses and Deferred Charges$5,407$5,466▲ $59
Total Assets$40,536,958$41,306,914▲ $769,956
Other Assets Total$122,100$77,500▼ $44,600
Liabilities
Mortgage Notes Payable Secured by Investment Property$432,382$323,687▼ $108,695
Other Liabilities$179,925$0▼ $179,925
Accounts Payable and Accrued Expenses$54,098$3,364▼ $50,734
Total Liabilities$666,405$327,051▼ $339,354
Net Assets / Fund Balance
Net Assets With Donor Restrictions$36,785,853$37,438,559▲ $652,706
Net Assets Without Donor Restrictions$3,084,700$3,541,304▲ $456,604
Total Net Assets Fund Balance$39,870,553$40,979,863▲ $1,109,310
Total Liabilities and Net Assets / Fund Balance$40,536,958$41,306,914▲ $769,956

Asset Categories

AssetBook ValueDepreciationBasis
Land$36,774,471-$36,774,471
Buildings$169,271$19,329$188,600
Equipment$12,489$18,236$30,725

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$2,404,740$4,973▲ $338,616-$2,748,329
2019$124,430$2,204,566▲ $75,744-$2,404,740
2018$103,752$26,250▼ $5,572-$124,430
2017$89,546-▲ $14,206-$103,752
2016$83,529-▲ $6,017-$89,546
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,051,623
Program Service Revenue
$3,113
Investment Income
$110,493
Other Revenue
$0
All Other Contributions
$991,242
Change in Net Assets
$728,796

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
Securities Publicly Traded4$148,578Fair Market Value
Total Noncash Contributions4$148,578-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,165,229
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$380,514
Total Revenue per Audited Statements
$1,545,743
Total Revenue per Form 990
$1,165,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$291,784
Grants and Similar Amounts Paid$144,649
Total Fundraising Expense$5,475
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$144,286$28,737-$173,023
Grants to Domestic Orgs$144,649--$144,649
Interest$5,947$4,654-$10,601
All Other Expenses$5,058$500$3,502$9,060
Depreciation Depletion$6,448$1,655-$8,103
Insurance$5,278$2,199-$7,477
Office Expenses-$5,366-$5,366
Other Expenses$3,731$2,029$1,973$3,731
Travel$1,979--$1,979
Advertising$573--$573
Conferences and Meetings$348--$348
Total Functional Expenses$385,818$45,140$5,475$436,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$436,433
Total Expenses per Audited Statements$436,433
Total Expenses per Form 990$436,433
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Compact of Cape Cod Conservation Trusts IncBarnstable, MA501(c)(3)Donation for Purchase of Conservation Land$144,645
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

Orleans conservation trust has members who support the mission of the trust

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

Membership elects the trustees who in turn elect the officers of the trust

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

Form 990 is available to officers prior to filing

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

Board reviews conflict of interest policy annually

Form 990, Part VI, Section C, Line 18

Form 990 available through massachusetts attorney general web site

Form 990, Part VI, Section C, Line 19

Governing documents available on request

Filing and Contact Details

Filer

Filer Name
Orleans Conservation Trust
EIN
23-7418072
Phone
5082550183
Address
203 SOUTH ORLEANS RD, ORLEANS, MA 02653

Signing Officer

Name
Kevin Galligan
Title
President
Phone
5082550183
Signed
2021-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Galligan
Formed
1970
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
30

Preparer

Firm
Lamb Mason Bulger & Co Pc
Address
PO BOX 1233, WEST CHATHAM, MA 02669-1233
Preparer
Michael Bulger
Phone
5089453575
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 144,286. Management and general expenses 28,737. Fundraising expenses 0. Total expenses 173,023.

Financial Statement Notes

PART II, LINE 5:

Conservation easements are inspected annually

PART II, LINE 9:

Purchased conservation easements are expensed when purchased, donated conservation easements are not recorded as revenue on the books of the trust

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IRS990/OtherExpensesGrp/Desc0LAND MANAGEMENT
IRS990/OtherExpensesGrp/Desc1PRINTING & POSTAGE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REAL ESTATE TAXES
IRS990/OtherExpensesGrp/FundraisingAmt01973
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02029
IRS990/OtherExpensesGrp/ProgramServicesAmt054720
IRS990/OtherExpensesGrp/ProgramServicesAmt18653
IRS990/OtherExpensesGrp/ProgramServicesAmt24148
IRS990/OtherExpensesGrp/ProgramServicesAmt33731
IRS990/OtherExpensesGrp/TotalAmt054720
IRS990/OtherExpensesGrp/TotalAmt112655
IRS990/OtherExpensesGrp/TotalAmt24148
IRS990/OtherExpensesGrp/TotalAmt33731
IRS990/OtherLiabilitiesGrp/BOYAmt0179925
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0109275
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0120000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05407
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05466
IRS990/PrincipalOfficerNm0KEVIN GALLIGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03113
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03082077
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt075750
IRS990/PYInvestmentIncomeAmt030755
IRS990/PYOtherExpensesAmt0240387
IRS990/PYOtherRevenueAmt090
IRS990/PYProgramServiceRevenueAmt04920
IRS990/PYRevenuesLessExpensesAmt02801705
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0316137
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03117842
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0728796
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03113
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0560833
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0281571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01050623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03006077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0362198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01163212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01616287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07198397
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt074000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt035788
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt032109
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030686
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028110
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0200693
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt026185
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97290
IRS990ScheduleA/PublicSupportPY170Pct00.97800
IRS990ScheduleA/PublicSupportTotal170Amt07198397
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01050623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03006077
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0362198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01163212
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01616287
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07198397
IRS990ScheduleA/TotalSupportAmt07399090
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/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.93800
IRS990ScheduleD/BuildingsGrp/BookValueAmt0169271
IRS990ScheduleD/BuildingsGrp/DepreciationAmt019329
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0188600
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02404740
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04973
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02748329
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0338616
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0124430
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02204566
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02404740
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt075744
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0103752
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt026250
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0124430
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5572
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt089546
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0103752
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014206
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt083529
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt089546
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06017
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt025971
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt012489
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018236
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030725
IRS990ScheduleD/ExpensesIncurredEnforcementAmt02000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0436433
IRS990ScheduleD/LandGrp/BookValueAmt036774471
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036774471
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0354543
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.06200
IRS990ScheduleD/RevenueNotReportedAmt0380514
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01165229
IRS990ScheduleD/StaffHoursSpentEnforcementCnt080.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONSERVATION EASEMENTS ARE INSPECTED ANNUALLY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PURCHASED CONSERVATION EASEMENTS ARE EXPENSED WHEN PURCHASED, DONATED CONSERVATION EASEMENTS ARE NOT RECORDED AS REVENUE ON THE BOOKS OF THE TRUST
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/TotalAcreageCnt0167.95
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036956231
IRS990ScheduleD/TotalEasementsCnt042
IRS990ScheduleD/TotalExpensesPerForm990Amt0436433
IRS990ScheduleD/TotalRevenuePerForm990Amt01165229
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01545743
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0436433
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0144645
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATION FOR PURCHASE OF CONSERVATION LAND

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