Civic Intelligence

Trust for Architectural Easements

990 • Fiscal year 2020 • EIN 31-1758303

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 11, 2021

Organization ProfileN/A

View Organization Page

1906 R Street NW 100Washington, DC 20009

(202) 797-5290

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

2.68x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

1st percentile

-709%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$118,187

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 275.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M 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

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$3,440,843

Down $1,076,509 (-24%) from 2014

Net Assets

Down

$3,326,143

Down $1,045,847 (-24%) from 2014

Liabilities

Down

$114,700

Down $30,662 (-21%) from 2014

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin1st percentile

Revenue

Down

$42,857

Down $242,692 (-85%) from 2014

Expenses

Down

$346,549

Down $312,675 (-47%) from 2014

Net Income

Up

-$303,692

Up $69,983 (+19%) from 2014

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0Assets 2013: $5,115,608Liabilities 2013: $149,297Net Assets 2013: $4,966,3112013Assets 2014: $4,517,352Liabilities 2014: $145,362Net Assets 2014: $4,371,9902014Assets 2020: $3,440,843Liabilities 2020: $114,700Net Assets 2020: $3,326,1432020Assets 2021: $3,549,610Liabilities 2021: $118,710Net Assets 2021: $3,430,9002021Assets 2022: $2,898,835Liabilities 2022: $120,413Net Assets 2022: $2,778,4222022Assets 2024: $3,080,744Liabilities 2024: $122,036Net Assets 2024: $2,958,7082024

Highlighted filing

2020

Assets$3,440,843
Liabilities$114,700
Net Assets$3,326,143
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2013: $226,386Expenses 2013: $1,420,441Net Income 2013: -$1,194,0552013Revenue 2014: $285,549Expenses 2014: $659,224Net Income 2014: -$373,6752014Revenue 2020: $42,857Expenses 2020: $346,549Net Income 2020: -$303,6922020Revenue 2021: $259,171Expenses 2021: $414,857Net Income 2021: -$155,6862021Revenue 2022: $149,754Expenses 2022: $267,335Net Income 2022: -$117,5812022Revenue 2024: $189,152Expenses 2024: $212,851Net Income 2024: -$23,6992024

Highlighted filing

2020

Revenue$42,857
Expenses$346,549
Net Income-$303,692
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 11, 2021
Return Version
2020v4.0
Gross Receipts
$467,980
Mission and Program Overview

Mission

The trust will be a leading force in the preservation of america's architectural heritage. The trust accepts donations of historic preservation easements to protect buildings.

The Trust's mission is to be a leading force in the preservation of America's historic architecture by working to ensure that historic properties and neighborhoods are preserved in perpetuity for the environment and education of future generations. The Trust uses a variety of methods to meet this goal including preservation easement donations and cultivating an appreciation for American architectural history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,469,153$3,394,686▼ $74,467
Cash and Non-Interest-Bearing Accounts$65,143$40,407▼ $24,736
Land, Buildings, and Equipment, Net$754$4,130▲ $3,376
Prepaid Expenses and Deferred Charges$1,672$1,618▼ $54
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,536,722$3,440,843▼ $95,879
Other Assets Total-$2-
Liabilities
Other Liabilities$114,700$114,700→ $0
Total Liabilities$114,700$114,700→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,422,022$3,326,143▼ $95,879
Total Net Assets Fund Balance$3,422,022$3,326,143▼ $95,879
Total Liabilities and Net Assets / Fund Balance$3,536,722$3,440,843▼ $95,879

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$44,734$44,734
Equipment$4,130$29,569$33,699
Leasehold Improvements-$850$850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$3,469,153-▲ $243,002$310,000$3,394,685
2019$3,191,390-▲ $586,628$300,874$3,469,153
2018$3,853,039-▼ $252,967$400,000$3,191,390
2017$3,717,157-▲ $494,857$350,000$3,853,039
2016$3,725,665-▲ $262,476$253,408$3,717,157
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven L McClainPresidentFT$100,000$18,187$118,187

Board Members and Trustees

NameTitle
Bradley Runyan EsquireChairman
Krishna RoyDirector
Sudeep AnandDirector
Donald DeweyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$42,857
Other Revenue
$0
Change in Net Assets
$-303,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,452
Salaries, Compensation, and Employee Benefits$159,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,002$79,185-$118,187
Fees for Services Legal$71,294--$71,294
Fees for Services Other$45,900--$45,900
Other Salaries and Wages$13,557$16,570-$30,127
Occupancy$9,265$16,629-$25,894
Insurance$3,830$6,875-$10,705
Payroll Taxes$3,562$6,393-$9,955
Information Technology$3,405$6,111-$9,516
Fees for Service Investment Mgmnt Fees-$7,470-$7,470
Fees for Services Accounting-$6,139-$6,139
Office Expenses$1,833$3,289-$5,122
Depreciation Depletion$806$1,448-$2,254
Other Employee Benefits$234$287-$521
Pension Plan Contributions$138$169-$307
Other Expenses$149$250-$149
Total Functional Expenses$194,500$152,049$0$346,549
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
-Note 1Note 2No$25,416

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Donor Deposits$114,700
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
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“IRS Form 990 is prepared by an accountant. Internal review is performed by the Trust President and Secretary/Treasurer of the Board of Directors. All members of the Board of Directors are provided with a copy of the final IRS Form 990 for review at least one week prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“At the beginning of each calendar year, all members of the Board of Directors and officers are provided with a copy of the Trust's conflict of interest policy and are required to sign a conflict of interest statement, which discloses any potential conflicts of interest. Any transactions that represents a potential conflict of interest, as identified by the Board, must be approved by majority of the disinterested member of the Board.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Board of Directors determines the compensation of the officers of the Trust. The Board obtains a periodic independent salary survey. In years in which an independent salary survey is not obtained, available comparability data is obtained. Contemporaneous substantiation of the Board's deliberations and decisions is included in the Board minutes. During 2020, the only compensated officer was the President. An independent salary survey was last conducted in 2007. Comparability data was last obtained in 2008, which is the most recent year in which a salary increase was granted to the President. The President's salary was reduced by the Board in 2010, 2014, and 2016.”

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

“The Trust's governing documents, conflicts of interest policy, and financial statements are available to the public on request.”

Filing and Contact Details

Filer

Filer Name
Trust for Architectural Easements
EIN
31-1758303
Phone
2027975290
Address
1906 R Street NW 100, Washington, DC 20009

Signing Officer

Name
Steven L McClain
Title
President
Signed
2021-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven L McClain
Formed
2001
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
4
Employees
2

Preparer

Firm
Nonprofit Strategic Financial Solutions
Address
10302 Forest Maple Road, Vienna, VA 22182
Preparer
Victoria McCormick
Phone
7036383476
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Prior Year Facts and Circumstances: The Trust for Architectural Easements (the "Trust") qualifies as a public charity under the facts and circumstances test of section 1.170A-9T(F)(3) of the Treasury Regulations, based on the following: (1) The Trust is organized and operated to attract new and additional support through an active program for accepting historic preservation easements. The Trust educates the public about the preservation of historic properties through its website and through its activity in the preservation community. The Trust achieves fundraising through its easements program and through accepting cash contributions together with easement contributions. Since cash contributions were the original source of the Trust's funds, the Trust meets the requirements of section 1.170A-9T(F)(3)(II). (2) The Trust raised virtually all of its funding since inception from public sources, thereby meeting the requirements of section 1.170A-9T(F)(3)(III)(A). Evidence of compliance exists, even when public support of an organization is low, when the organization receives a high percentage of its total support from investment income on its funds. In the case of the Trust, the source of its funds was originally the general public, not a few individuals or members of their families. No single donor to the organization has contributed more than 0.2% of total donations to the organization. (3) Since its inception, the Trust has had donations from 813 supporters, thereby meeting the requirements of section 1.170A-9T(F)(3)(IV). (4) The Trust's governing body is not represented by the personal or private interest of a limited number of donors. No Board member was a donor to the organization or related to a donor. Board members have special knowledge or expertise in the field in which the organization operates and represents a broad cross-section of the views and interests of the community. The Board includes real estate, public relations and finance professionals, attorneys and historic preservation experts, as well as non-profit supporters, thereby meeting the requirements of section 1.170A-9T(F)(3)(V). (5) The Trust has a robust monitoring program for the protection of the historic preservation easements it holds, as well as for the benefit and education of other historic property owners. A trained architectural historian educates property owners with regard to the maintenance of historic property, thereby meeting the requirements of section 1.170A-9T(F)(3)(VI). The Trust hosts an annual building tour of the historic Belnord Apartments in Manhattan. Written material on the building's history and architectural significance are provided to tour participants.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt01906 R Street Partnership
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Note 1
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Note 2
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0NOTE 1. Relationship between interested person and the organization: Partnership more than 5% owned by president and director Steven L. McClain. NOTE 2. Description of transaction: Steven L. McClain is the president and director of the Trust for Architectural Easementds, and he owns more than 5% of 1906 R Street Partnership. The Trust is a tenant of 1906 R Street Partnership. The rent expense for 2020 is $25,416.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IRS Form 990 is prepared by an accountant. Internal review is performed by the Trust President and Secretary/Treasurer of the Board of Directors. All members of the Board of Directors are provided with a copy of the final IRS Form 990 for review at least one week prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At the beginning of each calendar year, all members of the Board of Directors and officers are provided with a copy of the Trust's conflict of interest policy and are required to sign a conflict of interest statement, which discloses any potential conflicts of interest. Any transactions that represents a potential conflict of interest, as identified by the Board, must be approved by majority of the disinterested member of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors determines the compensation of the officers of the Trust. The Board obtains a periodic independent salary survey. In years in which an independent salary survey is not obtained, available comparability data is obtained. Contemporaneous substantiation of the Board's deliberations and decisions is included in the Board minutes. During 2020, the only compensated officer was the President. An independent salary survey was last conducted in 2007. Comparability data was last obtained in 2008, which is the most recent year in which a salary increase was granted to the President. The President's salary was reduced by the Board in 2010, 2014, and 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Trust's governing documents, conflicts of interest policy, and financial statements are available to the public on request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,440,843
Liabilities
$114,700
Net assets
$3,326,143
Revenue
$42,857
Expenses
$346,549
Net income
-$303,692
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.12$2.96$0.19$0.21$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.12$2.78$0.15$0.27$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.12$3.43$0.26$0.41$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.11$3.33$0.04$0.35$0.30
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.15$4.37$0.29$0.66$0.37
2013Detailed filing. Detailed filing data is available for this year.$5.12$0.15$4.97$0.23$1.42$1.19