Civic Intelligence

North Branch Land Trust

990 • Fiscal year 2020 • EIN 23-7755642

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 15, 2021

251 Huntsville-idetown RoadDallas, PA 18612

(570) 310-1781

Siviq Scores

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

Liabilities / Assets

46th percentile

0.14x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

87th percentile

1.68x

Higher debt load relative to revenue than 87% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

30th percentile

$72,790

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

43rd percentile

3.9%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-7.7%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$5,501,915

Up $206,590 (+3.9%) from 2019

Net Assets

Up

$4,743,256

Up $56,117 (+1.2%) from 2019

Liabilities

Up

$758,659

Up $150,473 (+25%) from 2019

Revenue

Down

$452,524

Down $37,680 (-7.7%) from 2019

Expenses

Down

$396,407

Down $129,324 (-25%) from 2019

Net Income

Up

$56,117

Up $91,644 (+258%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,770,248Liabilities 2011: $11,133Net Assets 2011: $4,759,1152011Assets 2012: $4,535,713Liabilities 2012: $95,956Net Assets 2012: $4,439,7572012Assets 2013: $5,335,250Liabilities 2013: $25,868Net Assets 2013: $5,309,3822013Assets 2014: $8,962,566Liabilities 2014: $4,196,964Net Assets 2014: $4,765,6022014Assets 2015: $5,988,612Liabilities 2015: $1,187,461Net Assets 2015: $4,801,1512015Assets 2016: $5,980,659Liabilities 2016: $1,242,904Net Assets 2016: $4,737,7552016Assets 2017: $6,484,677Liabilities 2017: $1,841,317Net Assets 2017: $4,643,3602017Assets 2018: $6,259,237Liabilities 2018: $1,486,186Net Assets 2018: $4,773,0512018Assets 2019: $5,295,325Liabilities 2019: $608,186Net Assets 2019: $4,687,1392019Assets 2020: $5,501,915Liabilities 2020: $758,659Net Assets 2020: $4,743,2562020Assets 2021: $6,632,791Liabilities 2021: $1,283,970Net Assets 2021: $5,348,8212021Assets 2022: $7,164,065Liabilities 2022: $2,349,254Net Assets 2022: $4,814,8112022Assets 2023: $10,460,741Liabilities 2023: $3,840,879Net Assets 2023: $6,619,8622023Assets 2024: $7,597,688Liabilities 2024: $582,624Net Assets 2024: $7,015,0642024Assets 2025: $8,369,532Liabilities 2025: $1,006,415Net Assets 2025: $7,363,1172025

Highlighted filing

2020

Assets$5,501,915
Liabilities$758,659
Net Assets$4,743,256

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $323,6512011Expenses 2012: $2,312,9982012Expenses 2013: $1,217,7672013Revenue 2014: $5,595,892Expenses 2014: $6,139,672Net Income 2014: -$543,7802014Revenue 2015: $1,062,629Expenses 2015: $1,027,080Net Income 2015: $35,5492015Revenue 2016: $725,139Expenses 2016: $788,535Net Income 2016: -$63,3962016Revenue 2017: $1,437,723Expenses 2017: $1,532,118Net Income 2017: -$94,3952017Revenue 2018: $1,323,644Expenses 2018: $1,193,952Net Income 2018: $129,6922018Revenue 2019: $490,204Expenses 2019: $525,731Net Income 2019: -$35,5272019Revenue 2020: $452,524Expenses 2020: $396,407Net Income 2020: $56,1172020Revenue 2021: $1,020,624Expenses 2021: $895,232Net Income 2021: $125,3922021Revenue 2022: $343,845Expenses 2022: $375,287Net Income 2022: -$31,4422022Revenue 2023: $2,375,121Expenses 2023: $542,522Net Income 2023: $1,832,5992023Revenue 2024: $698,763Expenses 2024: $585,991Net Income 2024: $112,7722024Revenue 2025: $603,003Expenses 2025: $572,318Net Income 2025: $30,6852025

Highlighted filing

2020

Revenue$452,524
Expenses$396,407
Net Income$56,117
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 15, 2021
Return Version
2019v5.0
Gross Receipts
$485,906
Mission and Program Overview

Mission

The mission of nblt is to conserve the natural, working, and scenic landscapes in northeastern pennsylvania that enrich our lives.

North branch land trust (nblt) is a community-based, non-profit, land conservation organization focused on helping landowners conserve their property and helping communities develop growth strategies for the benefit of their citizens. Nblt implements an established strategic conservation plan that seeks to conserve important natural areas throughout the watersheds of the north branch of the susquehanna river and surrounding areas in northeast pennsylvania. The land trust accomplishes its conservation mission primarily by accepting donations of development or subdivision rights on land. Nblt will also seek financial resources to buy land outright or to purchase development rights on land. The land trust welcomes and accepts gifts of conservation land and other property providing that all land trust policies and procedures governing the acquisition of land and other property are adhered to. Since its inception in february 1994 through june 2020, nblt has conserved or protected nearly 22,

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,214,538$2,201,424▼ $13,114
Investments in Publicly Traded Securities$2,002,275$2,040,146▲ $37,871
Savings and Temporary Cash Investments$360,569$419,357▲ $58,788
Pledges and Grants Receivable$92,400$98,000▲ $5,600
Prepaid Expenses and Deferred Charges$4,311$19,078▲ $14,767
Cash and Non-Interest-Bearing Accounts$23,018$12,350▼ $10,668
Total Assets$5,295,325$5,501,915▲ $206,590
Other Assets Total$598,214$711,560▲ $113,346
Liabilities
Other Liabilities$586,129$742,135▲ $156,006
Accounts Payable and Accrued Expenses$22,057$16,524▼ $5,533
Total Liabilities$608,186$758,659▲ $150,473
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,104,662$3,088,833▼ $15,829
Net Assets With Donor Restrictions$1,582,477$1,654,423▲ $71,946
Total Net Assets Fund Balance$4,687,139$4,743,256▲ $56,117
Total Liabilities and Net Assets / Fund Balance$5,295,325$5,501,915▲ $206,590

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,870,559-$1,870,559
Leasehold Improvements$249,974$71,276$321,250
Buildings$74,159$35,706$109,865
Equipment$6,732$65,786$72,518
Other Land Buildings-$17,698$17,698
Other Assets Org$212,315--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$2,467,620$11,900▲ $216,965$156,000$2,539,391
2018$2,365,198$14,200▲ $163,626$74,500$2,467,620
2017$1,160,171$27,196▲ $217,409$198,340$2,365,198
2016$1,055,781-▲ $109,682$4,469$1,160,171
2015$1,089,688$11,146▼ $605$43,668$1,055,781
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul LumiaExecutive DiFT$58,677$14,113$72,790
Revenue and Support

Revenue Composition

Contributions and Grants
$211,736
Program Service Revenue
$0
Investment Income
$215,872
Other Revenue
$24,916
All Other Contributions
$108,419
Change in Net Assets
$56,117

Audited Revenue Reconciliation

Revenue per Audited Statements
$452,524
Revenue Not Reported on Form 990
$33,382
Total Revenue per Audited Statements
$485,906
Total Revenue per Form 990
$452,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$275,299
Other Expenses$121,108
Total Fundraising Expense$42,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,630$60,121$22,108$197,859
Other Employee Benefits$27,769$14,438$5,310$47,517
Fees for Services Accounting$31,759$30$254$32,043
Office Expenses$12,715$5,757$6,866$25,338
Occupancy$13,650$6,150$4,099$23,899
Payroll Taxes$9,932$5,086$1,936$16,954
Insurance$4,690$11,094-$15,784
Pension Plan Contributions$7,592$3,876$1,501$12,969
Travel$5,930$520-$6,450
Depreciation Depletion$4,044--$4,044
Other Expenses$486$1,016$125$486
Advertising$141--$141
All Other Expenses$44$48-$92
Total Functional Expenses$245,225$108,983$42,199$396,407

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$429,789
Expenses per Audited Statements$396,407
Total Expenses per Form 990$396,407
Expenses Not Reported on Form 990$33,382
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,775
Fundraising Direct Expenses$10,052
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner &$52,110$49,490-$49,490
Taste the Harve$7,336$6,285-$6,285
Total Events$59,446$55,775$5,257$50,518
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingent Land Donation$715,820
Security and Other Deposits$26,315
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

At least 5 to 10 business days prior to filing form 990, a draft of the completed 990 is provided to the finance committee or a designated committee member. Any questions will be reviewed with the preparer and any appropriate modifications will be made to the return. At least 24 hours prior to the filing of form 990, a draft email copy is distributed to all board members for their information and review. Satisfaction of the above requirements will permit an officer of the organization to sign form 990.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest disclosures are required annually from all officers, directors and key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents and annual form 990 are available on the public information page of the organization's website. These documents are also available for inspection upon request during normal business hours at the physical location of the organization.

Filing and Contact Details

Filer

Filer Name
North Branch Land Trust
EIN
23-7755642
Phone
5703101781
Address
251 HUNTSVILLE-IDETOWN ROAD, DALLAS, PA 18612

Signing Officer

Name
Christina Dilks Taylor
Title
Director/chair
Phone
5703101781
Signed
2021-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Lumia
Formed
1994
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
5

Preparer

Firm
Kohanski & Co Pc
Address
4 MEADOW AVENUE STE C, SCRANTON, PA 18505
Preparer
Michael W Kohanski CPA
Phone
5709412248
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide services for monitoring protected properties, stewardship of fee-owned properties, fundraising, recordkeeping, bulk mailing services, event planning, and outdoor activities support.

Form 990, Page 2, Part III, Line 4A

Land conservation nblt holds 59 conservation easements on over 11,700 acres of natural land in bradford, columbia, lackawanna, luzerne, sullivan, susquehanna, wayne and wyoming counties of northeastern pennsylvania. Each easement requires annual monitoring to determine if any violations of restrictions provided for under the conservation easements have occurred on the land. Fee-owned lands nblt owns and manages several properties in our service area for the benefit of the public and for the protection of rare and endangered plant and animal species. Most of these lands are open to the public from dawn to dusk for passive recreation activities while some lands are closed or open by appointment only due to the fragile nature of the ecosystem found there. The land trust welcomes and accepts gifts of conservation land and other property providing that all land trust policies and procedures governing the acquisition of the land or other property are adhered to. On march 18, 2016 north branch land trust acquired 39.08 acres of old rail bed lands in laurel run borough and planes township, luzerne county pennsylvania. This property represents 2.5 miles of old rail bed which will be converted into a hiking and biking trail for public recreation. Once the trail is completed it will be deeded over to the pennsylvania bureau of forestry. The trial is currently under construction.

Form 990, Page 2, Part III, Line 4B

Transfer lands north branch land trust will acquire land from time to time and transfer the land to a like-minded conservation organization. The trust will do this because sometimes other conservation organizations are better suited to manage the conservation values found on that land. During the prior year, the land trust received grant awards from the pennsylania department of conservation and natural resources for the acquisition of 1400 acres of natural lands in newport and hanover townships, luzerne county pennsylvania. The land will be purchased and transferred to the bureau of forestry over the next year. The project protects endangered species and habitat, a cold water fishery, and scenic mountain highlands.

Form 990, Page 2, Part III, Line 4C

Outreach and education nblt sets out to ensure that the communities in which it operates understand and value the conservation of private and public land by broadly educating the community about the importance of land conservation and smart growth strategies. Due to health restrictions imposed by the center for disease control and the pennsylvania health department, most nblt events and activities were postponed. Nblt did do a number of educational mailings to individuals and families in the trusts service area. Nblt also held a drive through annual dinner, online auction and raffle that was well attended by community members and helped sustain the organization over the past fiscal year. Nblt also held an outdoor nature education series for children however only one out of five events was held due to covid19 health concerns. Nblt will look to offer educational events and activities once guidance is given from governmental health organizations.

Form 990, Part XI, Line 9

Rental expense 23,330 fundraising expense 10,052 rental expense -23,330 fundraising expense -10,052

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

If grants are obtained to purchase easements, they are recorded as income in the year received. The easement purchase and related expenses are recorded as an expense in the year incurred. Any expense reimbursement due from the land owner is also recorded in the year incurred, offsetting the expense. Conservation easements are reported at zero value on form 990.

Schedule D, Page 3, Part X

The land trust qualifies as a tax-exempt organization under section 501(c) (3) of the internal revenue code and is a pennsylvania nonprofit corporation. Accordingly, the land trust is not subject to federal and state income taxes. In accordance with the financial accounting standards board guidance on accounting for uncertainty in income taxes, management evaluated the land trust's tax positions and concluded that the land trust had taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guidance. With few exceptions, the land trust is no longer subject to income tax examinations by federal, state or local tax authorities for the years before june 30, 2017.

Schedule D, Page 4, Part XI, Line 2D

Rental expense 23,330 fundraising expense 10,052

Schedule D, Page 4, Part XII, Line 2D

Rental expense 23,330 fundraising expense 10,052

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IRS990/ActivityOrMissionDesc0NORTH BRANCH LAND TRUST (NBLT) IS A COMMUNITY-BASED, NON-PROFIT, LAND CONSERVATION ORGANIZATION FOCUSED ON HELPING LANDOWNERS CONSERVE THEIR PROPERTY AND HELPING COMMUNITIES DEVELOP GROWTH STRATEGIES FOR THE BENEFIT OF THEIR CITIZENS. NBLT IMPLEMENTS AN ESTABLISHED STRATEGIC CONSERVATION PLAN THAT SEEKS TO CONSERVE IMPORTANT NATURAL AREAS THROUGHOUT THE WATERSHEDS OF THE NORTH BRANCH OF THE SUSQUEHANNA RIVER AND SURROUNDING AREAS IN NORTHEAST PENNSYLVANIA. THE LAND TRUST ACCOMPLISHES ITS CONSERVATION MISSION PRIMARILY BY ACCEPTING DONATIONS OF DEVELOPMENT OR SUBDIVISION RIGHTS ON LAND. NBLT WILL ALSO SEEK FINANCIAL RESOURCES TO BUY LAND OUTRIGHT OR TO PURCHASE DEVELOPMENT RIGHTS ON LAND. THE LAND TRUST WELCOMES AND ACCEPTS GIFTS OF CONSERVATION LAND AND OTHER PROPERTY PROVIDING THAT ALL LAND TRUST POLICIES AND PROCEDURES GOVERNING THE ACQUISITION OF LAND AND OTHER PROPERTY ARE ADHERED TO. SINCE ITS INCEPTION IN FEBRUARY 1994 THROUGH JUNE 2020, NBLT HAS CONSERVED OR PROTECTED NEARLY 22,
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR / T
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/MissionDesc0THE MISSION OF NBLT IS TO CONSERVE THE NATURAL, WORKING, AND SCENIC LANDSCAPES IN NORTHEASTERN PENNSYLVANIA THAT ENRICH OUR LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0TRANSFER LANDS NORTH BRANCH LAND TRUST WILL ACQUIRE LAND FROM TIME TO TIME AND TRANSFER THE LAND TO A LIKE-MINDED CONSERVATION ORGANIZATION. THE TRUST WILL DO THIS BECAUSE SOMETIMES OTHER CONSERVATION ORGANIZATIONS ARE BETTER SUITED TO MANAGE THE CONSERVATION VALUES FOUND ON THAT LAND. DURING THE PRIOR YEAR, THE LAND TRUST RECEIVED GRANT AWARDS FROM THE PENNSYLANIA DEPARTMENT OF CONSERVATION AND NATURAL RESOURCES FOR THE ACQUISITION OF 1400 ACRES OF NATURAL LANDS IN NEWPORT AND HANOVER TOWNSHIPS, LUZERNE COUNTY PENNSYLVANIA. THE LAND WILL BE PURCHASED AND TRANSFERRED TO THE BUREAU OF FORESTRY OVER THE NEXT YEAR. THE PROJECT PROTECTS ENDANGERED SPECIES AND HABITAT, A COLD WATER FISHERY, AND SCENIC MOUNTAIN HIGHLANDS.
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH AND EDUCATION NBLT SETS OUT TO ENSURE THAT THE COMMUNITIES IN WHICH IT OPERATES UNDERSTAND AND VALUE THE CONSERVATION OF PRIVATE AND PUBLIC LAND BY BROADLY EDUCATING THE COMMUNITY ABOUT THE IMPORTANCE OF LAND CONSERVATION AND SMART GROWTH STRATEGIES. DUE TO HEALTH RESTRICTIONS IMPOSED BY THE CENTER FOR DISEASE CONTROL AND THE PENNSYLVANIA HEALTH DEPARTMENT, MOST NBLT EVENTS AND ACTIVITIES WERE POSTPONED. NBLT DID DO A NUMBER OF EDUCATIONAL MAILINGS TO INDIVIDUALS AND FAMILIES IN THE TRUSTS SERVICE AREA. NBLT ALSO HELD A DRIVE THROUGH ANNUAL DINNER, ONLINE AUCTION AND RAFFLE THAT WAS WELL ATTENDED BY COMMUNITY MEMBERS AND HELPED SUSTAIN THE ORGANIZATION OVER THE PAST FISCAL YEAR. NBLT ALSO HELD AN OUTDOOR NATURE EDUCATION SERIES FOR CHILDREN HOWEVER ONLY ONE OUT OF FIVE EVENTS WAS HELD DUE TO COVID19 HEALTH CONCERNS. NBLT WILL LOOK TO OFFER EDUCATIONAL EVENTS AND ACTIVITIES ONCE GUIDANCE IS GIVEN FROM GOVERNMENTAL HEALTH ORGANIZATIONS.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01088618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01382497
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IRS990ScheduleA/TotalSupportAmt04153363
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.37$1.01$7.36$0.60$0.57$0.03
2024Detailed filing. Detailed filing data is available for this year.$7.60$0.58$7.02$0.70$0.59$0.11
2023Detailed filing. Detailed filing data is available for this year.$10.5$3.84$6.62$2.38$0.54$1.83
2022Detailed filing. Detailed filing data is available for this year.$7.16$2.35$4.81$0.34$0.38$0.03
2021Detailed filing. Detailed filing data is available for this year.$6.63$1.28$5.35$1.02$0.90$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.50$0.76$4.74$0.45$0.40$0.06
2019Detailed filing. Detailed filing data is available for this year.$5.30$0.61$4.69$0.49$0.53$0.04
2018Detailed filing. Detailed filing data is available for this year.$6.26$1.49$4.77$1.32$1.19$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.48$1.84$4.64$1.44$1.53$0.09
2016Detailed filing. Detailed filing data is available for this year.$5.98$1.24$4.74$0.73$0.79$0.06
2015Detailed filing. Detailed filing data is available for this year.$5.99$1.19$4.80$1.06$1.03$0.04
2014Detailed filing. Detailed filing data is available for this year.$8.96$4.20$4.77$5.60$6.14$0.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.34$0.03$5.31$1.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.10$4.44$2.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.01$4.76$0.32