Civic Intelligence

Land in Common Inc.

990 • Fiscal year 2021 • EIN 26-3832721

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 07, 2023

Organization Profilewww.landincommon.org
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

50th percentile

0.07x

Higher debt load relative to assets than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

95th percentile

78%

Higher net margin than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

41st percentile

$11,635

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

86th percentile

48%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

94th percentile

210%

Faster revenue growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$1,016,744

Up $329,675 (+48%) from 2020

Net Assets

Up

$945,810

Up $354,621 (+60%) from 2020

Liabilities

Down

$70,934

Down $24,946 (-26%) from 2020

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin95th percentile

Revenue

Up

$455,501

Up $308,787 (+210%) from 2020

Expenses

Up

$99,627

Up $81,291 (+443%) from 2020

Net Income

Up

$355,874

Up $227,496 (+177%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

2021

Assets$1,016,744
Liabilities$70,934
Net Assets$945,810
Open 2021 Filing

Operations Trend

Revenue Growth94th percentile

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

2021

Revenue$455,501
Expenses$99,627
Net Income$355,874
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 7, 2023
Return Version
2021v4.1
Gross Receipts
$746,564
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.

Land in Common is a community land trust and land justice advocacy organization. We enact land justice through education, movement building, and collective forms of landholding and land redistribution. We work to steward and grow a land base that supports sustainable livelihoods, education, rural affordable housing, solidarity economies, and ecological integrity. We strive to create secure access to land for people and communities who experience exclusion from land ownership due to economic and racial injustice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$605,143$605,143→ $0
Cash and Non-Interest-Bearing Accounts$51,234$378,509▲ $327,275
Savings and Temporary Cash Investments$22,692$25,492▲ $2,800
Loans From Officers Directors$9,587$9,081▼ $506
Other Notes and Loans Receivable, Net$8,000$7,600▼ $400
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$687,069$1,016,744▲ $329,675
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$57,062$54,446▼ $2,616
Unsecured Notes Loans Payable$29,231$7,407▼ $21,824
Total Liabilities$95,880$70,934▼ $24,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$256,744$614,060▲ $357,316
Net Assets With Donor Restrictions$334,445$331,750▼ $2,695
Total Net Assets Fund Balance$591,189$945,810▲ $354,621
Total Liabilities and Net Assets / Fund Balance$687,069$1,016,744▲ $329,675

Asset Categories

AssetBook ValueDepreciationBasis
Land$605,143-$605,143
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ethan MillerBoard MemberPT$11,635$11,635

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
$431,439
Program Service Revenue
$22,768
Investment Income
$1,294
Other Revenue
$0
All Other Contributions
$430,234
Change in Net Assets
$355,874

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 Traded1$292,314Fair Market Value (FMV)
Total Noncash Contributions1$292,314-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,657
Salaries, Compensation, and Employee Benefits$8,970
Total Fundraising Expense$8,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$21,087$4,333$3,466$28,886
Fees for Services Legal$4,553$4,554-$9,107
Other Salaries and Wages$3,750$850$400$5,000
Other Expenses$4,774$9,046-$4,774
Interest-$4$4,126$4,130
Fees for Services Accounting$2,000$2,000-$4,000
Current Officers, Directors, Trustees, and Key Employees$2,433$500$400$3,333
Insurance$348$664$57$1,069
Occupancy$1,059--$1,059
Fees for Services Other$37$879$6$922
Payroll Taxes$465$96$76$637
Information Technology-$492-$492
Travel-$484-$484
All Other Expenses-$370-$370
Office Expenses-$268-$268
Total Functional Expenses$66,556$24,540$8,531$99,627
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 MemberStaff and ContractorNo$11,635

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$9,587$9,081▼ $506
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Land in Common keeps a copy of the filings at our physical address: 217 South Mountain Rd. Greene, ME 04236. People can also request by email by emailing [email protected].”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Land in Common
EIN
26-3832721
Phone
2077547575
Address
217 S Mountain Rd, Greene, ME 04236

Signing Officer

Name
Jonah Fertig-Burd
Title
Treasurer
Signed
2023-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonah Fertig-Burd
Formed
2008
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
6
Employees
2
Volunteers
25

Preparer

Firm
Bowers CPA
Address
8 North Main St Ste 101, Rockland, ME 04841
Preparer
James S Bowers
Phone
2073908480
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“To reduce unrestricted by amount included from sale P1 = -$1253”

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IRS990/Desc0Caring for Commons: Land 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 project, Presente! Farm, where all produce grown is distributed for free to residents of Portland and Lewiston who lack access to healthy and affordable food. Twelve acres are set aside for rural affordable housing, providing low cost homes for 12 residents of Wild Mountain Cooperative Farm. Sixy-three acres are farmfields and woodlot. Finally, acres of forest land and wetland are preserved as wildlands, for animal, fungi, and plant habitat.
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IRS990/PrincipalOfficerNm0Jonah Fertig-Burd
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121268
IRS990/ProgSrvcAccomActy2Grp/Desc0Decolonization and Wabanaki Solidarity: We enact and support direct land return to Wabanaki organizations. In partnership with Wabanaki-led organizations were building a model for Indigenous-settler relationship that places land control in the hands of Indigenous communities, while settler-led organizations cover all costs and administration, and enact accountable local land management. Our 99-year ground leases generate reparations payments to support Wabanaki land return.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012833
IRS990/ProgSrvcAccomActy3Grp/Desc0Land Access for Collective Liberation: We transfer land out of private markets and into community ownership and we redistribute the use and care of this land to communities directly harmed by land injustice. We collaborate with BIPOC-led projects to find, acquire and protect life-long tenure of affordable, rural land for food production, housing, and recreation. We provide ongoing technical support for BIPOC-led land projects.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt040000
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Ethan Miller
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Land Purcha
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Camille Parish
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IRS990ScheduleL/TotalBalanceDueAmt09081
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Land in Common keeps a copy of the filings at our physical address: 217 South Mountain Rd. Greene, ME 04236. People can also request by email by emailing [email protected].
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3To reduce unrestricted by amount included from sale P1 = -$1253
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,016,744
Liabilities
$70,934
Net assets
$945,810
Revenue
$455,501
Expenses
$99,627
Net income
$355,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.97$0.35$1.62$0.89$0.45$0.43
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.06$1.18$0.39$0.52$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.06$1.31$0.59$0.21$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.07$0.95$0.46$0.10$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.10$0.59$0.15$0.02$0.13