Civic Intelligence

Baltimore Green Space a Land Trust for Community-Managed Open Space In

990 • Fiscal year 2023 • EIN 26-0530374

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

2100 Liberty Heights AveBaltimore, MD 21217

(813) 530-8166

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2023

Asset Growth

57th percentile

6.5%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

51%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$280,633

Up $17,248 (+6.5%) from 2022

Net Assets

Up

$241,690

Up $5,363 (+2.3%) from 2022

Liabilities

Up

$38,943

Up $11,885 (+44%) from 2022

Revenue

Up

$667,372

Up $225,282 (+51%) from 2022

Expenses

Up

$661,800

Up $224,155 (+51%) from 2022

Net Income

Up

$5,572

Up $1,127 (+25%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $129,536Liabilities 2018: $2,446Net Assets 2018: $127,0902018Assets 2019: $111,135Liabilities 2019: $600Net Assets 2019: $110,5352019Assets 2020: $175,604Liabilities 2020: $31,945Net Assets 2020: $143,6592020Assets 2021: $277,950Liabilities 2021: $29,326Net Assets 2021: $248,6242021Assets 2022: $263,385Liabilities 2022: $27,058Net Assets 2022: $236,3272022Assets 2023: $436,751Liabilities 2023: $38,731Net Assets 2023: $398,0202023Assets 2023: $280,633Liabilities 2023: $38,943Net Assets 2023: $241,6902023Assets 2024: $245,938Liabilities 2024: $81,908Net Assets 2024: $164,0302024

Highlighted filing

2023

Assets$280,633
Liabilities$38,943
Net Assets$241,690

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $152,287Expenses 2018: $164,450Net Income 2018: -$12,1632018Revenue 2019: $180,358Expenses 2019: $178,923Net Income 2019: $1,4352019Revenue 2020: $258,053Expenses 2020: $234,218Net Income 2020: $23,8352020Revenue 2021: $380,324Expenses 2021: $315,072Net Income 2021: $65,2522021Revenue 2022: $442,090Expenses 2022: $437,645Net Income 2022: $4,4452022Revenue 2023: $823,490Expenses 2023: $661,800Net Income 2023: $161,6902023Revenue 2023: $667,372Expenses 2023: $661,800Net Income 2023: $5,5722023Revenue 2024: $841,361Expenses 2024: $921,069Net Income 2024: -$79,7082024

Highlighted filing

2023

Revenue$667,372
Expenses$661,800
Net Income$5,572
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v6.0
Gross Receipts
$667,372
Mission and Program Overview

Mission

Baltimore Green Space is Baltimore' s environmental land trust . We promote vibrant neighborhoods and a healthy environment through land preservation , research , and community advocacy.

Baltimore Green Space is a land trust that partners with communities to preserve and support community gardens , forest patches , pocket parks , and other community-managed spaces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$236,327$280,633▲ $44,306
Accounts Receivable$162,516$221,280▲ $58,764
Cash and Non-Interest-Bearing Accounts$100,869$59,353▼ $41,516
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$263,385$280,633▲ $17,248
Liabilities
Accounts Payable and Accrued Expenses$18,708$35,276▲ $16,568
Deferred Revenue$8,350$3,667▼ $4,683
Total Liabilities$27,058$38,943▲ $11,885
Net Assets / Fund Balance
Total Net Assets Fund Balance$236,327$241,690▲ $5,363
Total Liabilities and Net Assets / Fund Balance$263,385$280,633▲ $17,248

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023----$0
2022----$0
2021----$0
2020----$0
2019----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katherine LautarExecutive DirectorFT$89,148$89,148

Board Members and Trustees

NameTitle
Kindle SamuelPresident
Benjamin KelleyVice President
Celena OwensBoard Member
Corey Adcock-CampBoard Member
Emily FintonBoard Member
Jamshed SuntokeBoard Member
Kim BattistaBoard Member
Q RagsdaleBoard Member
Brandon EilertsonSecretary
Teresa StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$297,500
Program Service Revenue
$369,872
Investment Income
$0
Other Revenue
$0
All Other Contributions
$297,500
Change in Net Assets
$5,572

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,485
Other Expenses$289,013
Total Fundraising Expense$44,608
Professional Fundraising Fees$35,302
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,983$13,500$0$189,483
Fees for Services Other$128,976--$128,976
Current Officers, Directors, Trustees, and Key Employees$66,861$17,830$4,457$89,148
Fees for Services Professional Fundraising--$35,302$35,302
Fees for Services Accounting-$27,716-$27,716
Payroll Taxes$22,355$2,884$410$25,649
Other Employee Benefits$21,276$2,745$391$24,412
Information Technology$14,303$1,245$177$15,725
Occupancy$13,128$1,694$241$15,063
Pension Plan Contributions$7,663$989$141$8,793
Office Expenses$2,377$2,009$3,400$7,786
Conferences and Meetings$2,755--$2,755
Insurance$2,171$280$40$2,491
Advertising$1,721--$1,721
Travel$570--$570
Other Expenses$79,460$504$0$504
Total Functional Expenses$545,453$71,739$44,608$661,800

Audited Expense Reconciliation

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

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$35,302

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1-$0-$0
Event 2-$0-$0
Total Events$0$0$0$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
No
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

The staff and Treasurer of the Board of Directors review the 990. It is then presented to the Board of Directors as a whole for final approval.

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

Prior to any major programming or spending decisions, the President of the Board will query the other Board Members as to any existing or potential conflict of interest. Should a Board Member has a conflict, the Board Member will be asked rescuse himself/herself from anu discussion or vote on such matter.

Form 990, Part VI, Section B, Line 15

The Board of Directors as a whole decides the compensation of the Executive Director. The compensation is determined by a review of the salaries of similar sized organizations, comparable government positions, and various surveys. The Executive Director in consultation with the Board of Directors sets all other salaries in the organization.

Form 990, Part VI, Section C, Line 19

All organizational documents are made available upon request from any Board Member or from the Executive Director. The only such requests during the period covered by this return were fr om actual and potential funders.

Filing and Contact Details

Filer

Filer Name
Baltimore Green Space
EIN
26-0530374
Phone
8135308166
Address
2100 LIBERTY HEIGHTS AVE, Baltimore, MD 21217

Signing Officer

Name
Katherine Lautar
Title
Executive Director
Signed
2024-11-06
Discuss with paid preparer
No

Organization Details

Formed
2023
Voting Board Members
10
Independent Board Members
10
Employees
12
Volunteers
100

Preparer

Firm
Kimberly Services LLC
Address
PO Box 43124, Nottingham, MD 21236
Preparer
Kimberly Royster
Phone
3018508001
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program related consultants

Form 990, Part XI, Line 9

Rounding

Financial Statement Notes

Schedule D, Part II, Line 5

The organization has policies that cover the topics of maintenance, signage, public access, large events, activities that create risk, domestic animals, and changes to use and layout.

Schedule D, Part II, Line 9

All easements are valued at zero and are not on the balance sheet as of 12/31/23

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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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