Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 16.2% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$1,244,519
Down $132,834 (-9.6%) from 2022
Net Assets
Down$1,184,090
Down $129,336 (-9.8%) from 2022
Liabilities
Down$60,429
Down $3,498 (-5.5%) from 2022
Revenue
Down$386,885
Down $202,349 (-34%) from 2022
Expenses
Up$516,241
Up $308,133 (+148%) from 2022
Net Income
Down-$129,356
Down $510,482 (-134%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $905,143 | $722,327 | ▼ $182,816 |
| Savings and Temporary Cash Investments | $415,249 | $396,134 | ▼ $19,115 |
| Cash and Non-Interest-Bearing Accounts | $49,361 | $118,458 | ▲ $69,097 |
| Loans From Officers Directors | $8,575 | $8,069 | ▼ $506 |
| Other Notes and Loans Receivable, Net | $7,600 | $7,600 | → $0 |
| 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 | $1,377,353 | $1,244,519 | ▼ $132,834 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $55,352 | $52,360 | ▼ $2,992 |
| Total Liabilities | $63,927 | $60,429 | ▼ $3,498 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $629,455 | $915,755 | ▲ $286,300 |
| Net Assets With Donor Restrictions | $683,971 | $268,335 | ▼ $415,636 |
| Total Net Assets Fund Balance | $1,313,426 | $1,184,090 | ▼ $129,336 |
| Total Liabilities and Net Assets / Fund Balance | $1,377,353 | $1,244,519 | ▼ $132,834 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $722,327 | - | $722,327 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Ethan Miller | Co-coordinator | PT | $62,724 | $62,724 |
| Name | Title |
|---|---|
| Kate Boverman | President |
| Daphne Loring | Vice President |
| Ethan Miller | Board Member |
| Jonah Fertig-Burd | Board Member |
| Nathan Brimmer | Board Member |
| Sherie Blumenthal | Board Member |
| Katharine Gaillard | Secretary |
| Camille Parrish | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $327,855 |
| Salaries, Compensation, and Employee Benefits | $188,386 |
| Total Fundraising Expense | $32,034 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $48,276 | $9,328 | $18,859 | $76,463 |
| Current Officers, Directors, Trustees, and Key Employees | $53,316 | $6,272 | $3,136 | $62,724 |
| Other Employee Benefits | $28,138 | $4,321 | $6,092 | $38,551 |
| Fees for Services Management | $29,264 | - | - | $29,264 |
| Fees for Services Other | $13,390 | $84 | $118 | $13,592 |
| Fees for Services Legal | $11,468 | - | - | $11,468 |
| Payroll Taxes | $7,772 | $1,193 | $1,683 | $10,648 |
| Travel | $3,940 | $288 | $92 | $4,320 |
| All Other Expenses | $4,089 | $68 | $101 | $4,258 |
| Insurance | $4,006 | $-104 | $117 | $4,019 |
| Other Expenses | $2,413 | $370 | $522 | $3,305 |
| Conferences and Meetings | $2,635 | $58 | $150 | $2,843 |
| Interest | $1,880 | $322 | $455 | $2,657 |
| Fees for Services Accounting | $787 | $1,422 | $170 | $2,379 |
| Occupancy | $1,254 | $193 | $272 | $1,719 |
| Office Expenses | $706 | $108 | $153 | $967 |
| Information Technology | $529 | $81 | $114 | $724 |
| Total Functional Expenses | $460,203 | $24,004 | $32,034 | $516,241 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $8,575 | $8,069 | ▼ $506 |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Kathryn boverman & ethan miller (board members) are domestic partners and have a child together.ethan miller (board member) is a resident member of land in common.kathryn boverman (board member) is a resident member of land in common.jonah fertig-burd (board member) is a resident member of land in common.”
“Land in commons membership is composed of resident members of the community land trust and dues-paying members of the wider community in maine committed to advancing land justice. The membership elects the board at our annual general member meeting. Board seats are reserved both for resident and nonresident members. Further details about membership classes can be found in our bylaws.”
“Land in commons members approve the organizations annual budgets. Any decisions to sell land requires consensus approval by the entire membership. Further details about membership responsibilities can be found in our bylaws.”
“The treasurer and finance working group review the form 990 line by line, and they notify our accountant if any corrections need to be made. Once the treasurer and finance working group believe the 990 is accurate, our full board reviews it, and offers any additional corrections. Once the board believes the 990 is fully accurate, the board approve it by consensus.”
“After board elections at our annual general member meeting, all board members (whether returning or newly elected) fill out and sign a written form to disclose any conflicts of interest. The form is attached at the end of our conflict of interest policy.”
“No documents available to the public.”
“OTHER PROGRAM SERVICES 4: OtherThe remainder of our work entailed caring for the land we hold, developing a model for grassroots, affordable housing construction, educating the public about land justice, and conducting a community-based research project to map the land access needs of farmers of color in the Lewiston-Auburn region.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 364070 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 101 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 68 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4089 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4258 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JESSE SAFFEIR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2073298961 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 217 S MOUNTAIN RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04236 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 49361 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 118458 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3136 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6272 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 53316 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 62724 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 150 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 58 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2635 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2843 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 364553 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 210 |
| IRS990/CYOtherExpensesAmt | 0 | 327855 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 22122 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -129356 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 188386 |
| IRS990/CYTotalExpensesAmt | 0 | 516241 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 32034 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 386885 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Wabanaki SolidarityIn recognition that the land on which we do our work is occupied, unceeded Wabanaki homeland, our conservation work centers the return of land and power to Wabanaki people and Nations. In 2023, we returned 185 acres of land we formerly held to Wabanaki stewardship through Bomazeen Land Trust. THROUGH OUR COLLABORATIVE WORK WITH THE CONSERVATION DELEGATION TO THE WABANAKI COMMISSION ON LAND AND STEWARDSHIP, WE PARTICIPATED IN RAISING $1.5 MILLION TO SEED THE FUND WOLANKEYUTOMONE KISI APACIYEWIK (LET US TAKE GOOD CARE OF WHAT HAS RETURNED"), A FUND HELD BY AND FOR WABANAKI PEOPLE TO SUPPORT LAND RETURN AND REMATRIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 683971 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 268335 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 211456 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 170 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1422 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 787 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2379 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 11468 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11468 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 29264 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 29264 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 118 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 84 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 13390 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13592 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ETHAN MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Ethan Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jonah Fertig-Burd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Nathan Brimmer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Sherie Blumenthal |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Kate Boverman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Daphne Loring |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Camille Parrish |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Katharine Gaillard |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 62724 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CO-COORDINATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 386885 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 114 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 81 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 529 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 724 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 117 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | -104 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4006 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4019 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 455 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 322 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1880 |
| IRS990/InterestGrp/TotalAmt | 0 | 2657 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 210 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 210 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 905143 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 722327 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 722327 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 8575 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 8069 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 483 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 55352 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 52360 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1313426 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1184090 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 629455 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 915755 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 272 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 193 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1254 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1719 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 153 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 108 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 706 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 967 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6092 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4321 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 28138 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 38551 |
| IRS990/OtherExpensesGrp/Desc | 0 | LAND RETURNED |
| IRS990/OtherExpensesGrp/Desc | 1 | FISCAL SPONSORSERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and Publications |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 522 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 370 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 182815 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 59875 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3650 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2413 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 182815 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 59875 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3650 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3305 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 18859 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 9328 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 48276 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 76463 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 7600 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 7600 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1683 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1193 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7772 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10648 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Kate Boverman |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 20 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES FOR SERVICE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GROUND LEASE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11700 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10422 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 11700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10422 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | OtherThe remainder of our work entailed caring for the land we hold, developing a model for grassroots, affordable housing construction, educating the public about land justice, and conducting a community-based research project to map the land access needs of farmers of color in the Lewiston-Auburn region. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 136588 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 12122 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | JO opWe fiscally sponsor Journey ONEderland, a Black and brown-led nature-based education organization. In 2023, Journey ONEderland was a project of Land in Common, and we supported them in all of the steps necessary to incorporate as their own organization, and build out their internal infrastructure to sustain themselves. OVER THE COURSE OF 2023, JOURNEY ONEDERLAND OFFERED NATURE-BASED EDUCATION AND HEALING PROGRAMS, INCLUDING HANDS-ON ECOLOGICAL SCIENCE FOR YOUTH, SAILING TRIPS, AND OUTDOOR COMMUNITY EVENTS AND CELEBRATIONS TO DEEPEN NATURE CONNECTION FOR PEOPLE EXPERIENCING SYSTEMIC BARRIERS TO LAND ACCESS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 60606 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 566908 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 607 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 139036 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 21719 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 381126 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 69072 |
| IRS990/PYTotalExpensesAmt | 0 | 208108 |
| IRS990/PYTotalRevenueAmt | 0 | 589234 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -129356 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 10000 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 415249 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 396134 |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 364553 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 568618 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 317280 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 132700 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13170 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1396321 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 210 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 870 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 14 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1155 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1396321 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 364553 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 568618 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 317280 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 132700 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13170 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1396321 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1397476 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 722327 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 722327 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 722327 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 8069 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | LAND PURCHA |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 10000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | CAMILLE PARISH |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | BOARD MEMBE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 8069 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER PROGRAM SERVICES 4: OtherThe remainder of our work entailed caring for the land we hold, developing a model for grassroots, affordable housing construction, educating the public about land justice, and conducting a community-based research project to map the land access needs of farmers of color in the Lewiston-Auburn region. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KATHRYN BOVERMAN & ETHAN MILLER (BOARD MEMBERS) ARE DOMESTIC PARTNERS AND HAVE A CHILD TOGETHER.ETHAN MILLER (BOARD MEMBER) IS A RESIDENT MEMBER OF LAND IN COMMON.KATHRYN BOVERMAN (BOARD MEMBER) IS A RESIDENT MEMBER OF LAND IN COMMON.JONAH FERTIG-BURD (BOARD MEMBER) IS A RESIDENT MEMBER OF LAND IN COMMON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LAND IN COMMONS MEMBERSHIP IS COMPOSED OF RESIDENT MEMBERS OF THE COMMUNITY LAND TRUST AND DUES-PAYING MEMBERS OF THE WIDER COMMUNITY IN MAINE COMMITTED TO ADVANCING LAND JUSTICE. THE MEMBERSHIP ELECTS THE BOARD AT OUR ANNUAL GENERAL MEMBER MEETING. BOARD SEATS ARE RESERVED BOTH FOR RESIDENT AND NONRESIDENT MEMBERS. FURTHER DETAILS ABOUT MEMBERSHIP CLASSES CAN BE FOUND IN OUR BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LAND IN COMMONS MEMBERS APPROVE THE ORGANIZATIONS ANNUAL BUDGETS. ANY DECISIONS TO SELL LAND REQUIRES CONSENSUS APPROVAL BY THE ENTIRE MEMBERSHIP. FURTHER DETAILS ABOUT MEMBERSHIP RESPONSIBILITIES CAN BE FOUND IN OUR BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE TREASURER AND FINANCE WORKING GROUP REVIEW THE FORM 990 LINE BY LINE, AND THEY NOTIFY OUR ACCOUNTANT IF ANY CORRECTIONS NEED TO BE MADE. ONCE THE TREASURER AND FINANCE WORKING GROUP BELIEVE THE 990 IS ACCURATE, OUR FULL BOARD REVIEWS IT, AND OFFERS ANY ADDITIONAL CORRECTIONS. ONCE THE BOARD BELIEVES THE 990 IS FULLY ACCURATE, THE BOARD APPROVE IT BY CONSENSUS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AFTER BOARD ELECTIONS AT OUR ANNUAL GENERAL MEMBER MEETING, ALL BOARD MEMBERS (WHETHER RETURNING OR NEWLY ELECTED) FILL OUT AND SIGN A WRITTEN FORM TO DISCLOSE ANY CONFLICTS OF INTEREST. THE FORM IS ATTACHED AT THE END OF OUR CONFLICT OF INTEREST POLICY. |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.