Civic Intelligence

Land in Common Inc.

990 • Fiscal year 2020 • EIN 26-3832721

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 26, 2021

217 S Mountain RdGreene, ME 04236

(207) 754-7575

Siviq Scores

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

Liabilities / Assets

64th percentile

0.14x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.65x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

97th percentile

88%

Higher net margin than 97% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$9,720

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$687,069

No earlier filing loaded for comparison.

Net Assets

$591,189

No earlier filing loaded for comparison.

Liabilities

$95,880

No earlier filing loaded for comparison.

Revenue

$146,714

No earlier filing loaded for comparison.

Expenses

$18,336

No earlier filing loaded for comparison.

Net Income

$128,378

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.

$2.0M$1.5M$1.0M$500K$0Assets 2020: $687,069Liabilities 2020: $95,880Net Assets 2020: $591,1892020Assets 2021: $1,016,744Liabilities 2021: $70,934Net Assets 2021: $945,8102021Assets 2022: $1,377,353Liabilities 2022: $63,927Net Assets 2022: $1,313,4262022Assets 2023: $1,244,519Liabilities 2023: $60,429Net Assets 2023: $1,184,0902023Assets 2024: $1,971,303Liabilities 2024: $352,248Net Assets 2024: $1,619,0552024

Highlighted filing

2020

Assets$687,069
Liabilities$95,880
Net Assets$591,189

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2020: $146,714Expenses 2020: $18,336Net Income 2020: $128,3782020Revenue 2021: $455,501Expenses 2021: $99,627Net Income 2021: $355,8742021Revenue 2022: $589,234Expenses 2022: $208,108Net Income 2022: $381,1262022Revenue 2023: $386,885Expenses 2023: $516,241Net Income 2023: -$129,3562023Revenue 2024: $889,481Expenses 2024: $454,516Net Income 2024: $434,9652024

Highlighted filing

2020

Revenue$146,714
Expenses$18,336
Net Income$128,378
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 26, 2021
Return Version
2020v4.1
Gross Receipts
$146,714
Mission and Program Overview

Mission

Land in Common removes land from speculative markets and places it into a member-run trust, to be cared for over the long-term by its residents. We are creating a multi-generational land base for sustainable livelihoods that supports communities working for just, cooperative, and resilient futures.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$452,030$605,143▲ $153,113
Cash and Non-Interest-Bearing Accounts$30,750$51,234▲ $20,484
Savings and Temporary Cash Investments$20,119$22,692▲ $2,573
Loans From Officers Directors$9,919$9,587▼ $332
Other Notes and Loans Receivable, Net$8,000$8,000→ $0
Total Assets$510,899$687,069▲ $176,170
Liabilities
Mortgage Notes Payable Secured by Investment Property-$57,062-
Unsecured Notes Loans Payable$38,169$29,231▼ $8,938
Total Liabilities$48,088$95,880▲ $47,792
Net Assets / Fund Balance
Net Assets With Donor Restrictions$217,590$334,445▲ $116,855
Net Assets Without Donor Restrictions$245,221$256,744▲ $11,523
Total Net Assets Fund Balance$462,811$591,189▲ $128,378
Total Liabilities and Net Assets / Fund Balance$510,899$687,069▲ $176,170

Asset Categories

AssetBook ValueDepreciationBasis
Land$605,143-$605,143
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ethan MillerBoard Member$9,720$9,720

Board Members and Trustees

NameTitle
Kathryn BovermanPresident
Daphne LoringVice President
Camille ParrishBoard Member
Nathan BrimmerBoard Member
Sherie BlumenthalBoard member
Katharine GaillardSecretary
Jonah Fertig-BurdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$132,700
Program Service Revenue
$14,000
Investment Income
$14
Other Revenue
$0
All Other Contributions
$132,195
Change in Net Assets
$128,378

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$68,613Appraisal
Other Non Cash Contri Table1$1c
Total Noncash Contributions2$68,614-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,336
Total Fundraising Expense$2,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$8,010$1,710$1,320$11,040
Occupancy$2,226--$2,226
Fees for Services Other$954$943-$1,897
Interest-$2$1,115$1,117
Office Expenses-$265-$265
Information Technology-$261-$261
Other Expenses$50$168$60$168
Total Functional Expenses$12,432$3,397$2,507$18,336
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ethan MillerBoard MemberPaid as contractor for work performedNo$9,720

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$9,919$9,587▼ $332
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Ethan Miller and Katathryn Boverman are domestic partners.

Members or stockholder classes and rights Part VI line 6

Organization has associate and resident members that together make up the General Membership. The General Membership elects board members, approve the annual budget, and must approve the acquisition of land. Associate members have met participation requirements and committed time, money, or work to the organization. Resident members have committed time, money, or work to the organization and also lease land or housing from from the organization or entities that lease land from the organization or live or have have recently lived on land owned by the organization.

Member election for additional members Part VI line 7A

Members elect board members, approve the annual budget, and must approve the acquisition of land.

Governing body decisions Part VI line 7B

Members elect board members, approve the annual budget, and must approve the acquisition of land.

Form 990 governing body review Part VI line 11

Form 990 is circulated to the board for review and comment before being finalized. The treasurer signs the return once the board is satisfied with the Form 990.

Conflict of interest policy compliance Part VI line 12C

Every director signs the conflict of interest policy and the Board is attentive to its conditions on an ongoing basis. In particular, interested parties are recused from Board decisions in all relevant situations.

Governing documents etc available to public Part VI line 19

Governing documents are available to members of the public upon request.

Filing and Contact Details

Filer

Filer Name
Land In Common Inc
EIN
26-3832721
Address
217 S MOUNTAIN RD, GREENE, ME 04236

Signing Officer

Name
Jonah Fertig-Burd
Title
Treasurer
Phone
2077547575
Signed
2021-10-26
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
Albert E Bergen CPA
Address
384 Court St, Auburn, ME 04210
Preparer
Albert E Bergen
Phone
2073125916
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Advisory Fees 1493 Applicatiion fees 404

Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AllOtherContributionsAmt0132195
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Jonah Fertig-Burd
IRS990/BooksInCareOfDetail/PhoneNum02077547575
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0125 Bowie Hill Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Durham
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004222
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt030750
IRS990/CashNonInterestBearingGrp/EOYAmt051234
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0132700
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014
IRS990/CYOtherExpensesAmt018336
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt014000
IRS990/CYRevenuesLessExpensesAmt0128378
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt018336
IRS990/CYTotalFundraisingExpenseAmt02507
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0146714
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Land ProtectionWe work with landowners who wish to protect their lands from development and preserve them for future generations to create unique, Commons-based pathways to conserving their lands in perpetuity through community land trust ownership. We simultaneously create affordable rural land tenure by matching this land to younger land stewards who will care for it in the future. In particular, we work with land seekers from communities that historically and presently are excluded from land ownership due to colonialism, white supremacy, and class injustice. By Land in Common owning the land, and residents owning their own homes, we can offer lifelong security on land, at a much lower than market cost.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0217590
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0334445
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt08560
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/FundraisingAmt01320
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt01710
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt08010
IRS990/FeesForServicesManagementGrp/TotalAmt011040
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0943
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0954
IRS990/FeesForServicesOtherGrp/TotalAmt01897
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Ethan Miller
IRS990/Form990PartVIISectionAGrp/PersonNm1Nathan Brimmer
IRS990/Form990PartVIISectionAGrp/PersonNm2Camille Parrish
IRS990/Form990PartVIISectionAGrp/PersonNm3Sherie Blumenthal
IRS990/Form990PartVIISectionAGrp/PersonNm4Kathryn Boverman
IRS990/Form990PartVIISectionAGrp/PersonNm5Daphne Loring
IRS990/Form990PartVIISectionAGrp/PersonNm6Katharine Gaillard
IRS990/Form990PartVIISectionAGrp/PersonNm7Jonah Fertig-Burd
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt09720
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0146714
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0261
IRS990/InformationTechnologyGrp/TotalAmt0261
IRS990/InterestGrp/FundraisingAmt01115
IRS990/InterestGrp/ManagementAndGeneralAmt02
IRS990/InterestGrp/TotalAmt01117
IRS990/InvestmentIncomeGrp/ExclusionAmt014
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0452030
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0605143
IRS990/LandBldgEquipCostOrOtherBssAmt0605143
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt09919
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt09587
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0505
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt057062
IRS990/NetAssetsOrFundBalancesBOYAmt0462811
IRS990/NetAssetsOrFundBalancesEOYAmt0591189
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0245221
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0256744
IRS990/NoncashContributionsAmt068613
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt02226
IRS990/OccupancyGrp/TotalAmt02226
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0265
IRS990/OfficeExpensesGrp/TotalAmt0265
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0bank and paypal fees
IRS990/OtherExpensesGrp/Desc1Land Share Project
IRS990/OtherExpensesGrp/Desc2Memberships and subscription
IRS990/OtherExpensesGrp/Desc3licenses and fees
IRS990/OtherExpensesGrp/FundraisingAmt012
IRS990/OtherExpensesGrp/FundraisingAmt160
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt048
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1168
IRS990/OtherExpensesGrp/ProgramServicesAmt025
IRS990/OtherExpensesGrp/ProgramServicesAmt11167
IRS990/OtherExpensesGrp/ProgramServicesAmt250
IRS990/OtherExpensesGrp/TotalAmt085
IRS990/OtherExpensesGrp/TotalAmt11167
IRS990/OtherExpensesGrp/TotalAmt2110
IRS990/OtherExpensesGrp/TotalAmt3168
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt08000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt08000
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531190
IRS990/ProgramServiceRevenueGrp/Desc0Land Rent
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014000
IRS990/ProgSrvcAccomActy2Grp/Desc0Land StewardshipLand in Common holds in trust and stewards nearly 400 acres of rural land in Maine, for the purposes of creating rural affordable housing, promoting land-based solidarity economies, and fostering ecological integrity. The land supports two cooperative farms, Wild Mountain Cooperative, which grows subsistence produce, and Celebration Tree Farm and Wellness Center, which produces christmas trees grown in a community supported forest. The land also supports a community food security garden where all produce grown is distributed for free to residents of Portland and Lewiston who lack access to healthy and affordable food. Seventy-five acres are set aside for rural affordable housing, providing low cost homes for 10 residents of Wild Mountain Cooperative Farm. Finally, acres of forest land and wetland are preserved as wildlands, for animal, fungi, and plant habitat.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02650
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0500
IRS990/ProgSrvcAccomActy3Grp/Desc0Land Share ProjectThe Maine Land Share Project, led by Land in Common, along with two other organizations, Presente! Maine and the Resilience Hub, is a project that connects people who want to grow food with people who have land to share. The land is free, and encourages mutual aid between neighbors and communities. The project supports people growing food for family and community food security.In 2020, the Maine Land Share Project connected gardeners with land and garden-support resources at 15 sites across Maine, 80% of which supported BIPOC, trans, and low-income gardeners.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01222
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01222
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0128378
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020119
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022692
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02017 $1229.21 refunds.2019 $60 undetermined category
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Other income Part II line 10 or Part III line 12
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0132702
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt013170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0288157
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0162
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt060
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01229
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01289
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68580
IRS990ScheduleA/PublicSupportTotal170Amt0198612
IRS990ScheduleA/SubstantialContributorsTotAmt089545
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0132702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01149
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0288157
IRS990ScheduleA/TotalSupportAmt0289608
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/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0605143
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0605143
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0605143
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Ethan Miller
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt09720
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Paid as contractor for work performed
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt09587
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Land Purchase
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Camille Parish
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt09587
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/Form8283ReceivedCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0a
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0c
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt01
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0Appraisal
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt068613
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt01
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt1Land in Greene Maine
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Number of contributions or items or both (Part I, col b)
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc1Additional Information for Schedule M
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ethan Miller and Katathryn Boverman are domestic partners.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization has associate and resident members that together make up the General Membership. The General Membership elects board members, approve the annual budget, and must approve the acquisition of land. Associate members have met participation requirements and committed time, money, or work to the organization. Resident members have committed time, money, or work to the organization and also lease land or housing from from the organization or entities that lease land from the organization or live or have have recently lived on land owned by the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members elect board members, approve the annual budget, and must approve the acquisition of land.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members elect board members, approve the annual budget, and must approve the acquisition of land.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is circulated to the board for review and comment before being finalized. The treasurer signs the return once the board is satisfied with the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Every director signs the conflict of interest policy and the Board is attentive to its conditions on an ongoing basis. In particular, interested parties are recused from Board decisions in all relevant situations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents are available to members of the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Advisory Fees 1493 Applicatiion fees 404
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0510899
IRS990/TotalAssetsEOYAmt0687069
IRS990/TotalAssetsGrp/BOYAmt0510899
IRS990/TotalAssetsGrp/EOYAmt0687069
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0132700
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02507
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03397
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012432
IRS990/TotalFunctionalExpensesGrp/TotalAmt018336
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048088
IRS990/TotalLiabilitiesEOYAmt095880
IRS990/TotalLiabilitiesGrp/BOYAmt048088
IRS990/TotalLiabilitiesGrp/EOYAmt095880
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0462811
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0591189
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt012432
IRS990/TotalProgramServiceRevenueAmt014000
IRS990/TotalReportableCompFromOrgAmt09720
IRS990/TotalRevenueGrp/ExclusionAmt014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0146714
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0510899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0687069
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt038169
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt029231
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://www.landincommon.org/
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jonah Fertig-Burd
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02077547575
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Land In Common Inc
ReturnHeader/Filer/BusinessNameControlTxt0LAND

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings