Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
990 • Fiscal year 2023 • EIN 45-1437560
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$13,526,035
Up $1,835,727 (+16%) from 2022
Net Assets
Up$8,077,991
Up $495,543 (+6.5%) from 2022
Liabilities
Up$5,448,044
Up $1,340,184 (+33%) from 2022
Revenue
Up$2,410,616
Up $371,720 (+18%) from 2022
Expenses
Up$2,304,651
Up $595,074 (+35%) from 2022
Net Income
Down$105,965
Down $223,354 (-68%) from 2022
The primary exempt purpose of terrafirma is to operate as a qualifiedcharitable risk pool pursuant to i.r.c. Section 501(n).
The primary exempt purpose of terrafirma is to operate as a qualified charitable risk pool pursuant to i.r.c. Section 501(n).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $9,830,931 | $10,276,316 | ▲ $445,385 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,260,800 | $4,261,900 | ▲ $1,100 |
| Rtn Earn Endowment Incm Other Fnds | $3,321,648 | $3,816,091 | ▲ $494,443 |
| Savings and Temporary Cash Investments | $1,037,598 | $1,821,810 | ▲ $784,212 |
| Cash and Non-Interest-Bearing Accounts | $554,405 | $1,246,388 | ▲ $691,983 |
| Accounts Receivable | $209,759 | $119,959 | ▼ $89,800 |
| Prepaid Expenses and Deferred Charges | $12,559 | $13,949 | ▲ $1,390 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $11,690,308 | $13,526,035 | ▲ $1,835,727 |
| Other Assets Total | $45,056 | $47,613 | ▲ $2,557 |
| Liabilities | |||
| Other Liabilities | $3,653,682 | $4,743,064 | ▲ $1,089,382 |
| Deferred Revenue | $373,283 | $435,583 | ▲ $62,300 |
| Accounts Payable and Accrued Expenses | $80,895 | $269,397 | ▲ $188,502 |
| Total Liabilities | $4,107,860 | $5,448,044 | ▲ $1,340,184 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $7,582,448 | $8,077,991 | ▲ $495,543 |
| Total Liabilities and Net Assets / Fund Balance | $11,690,308 | $13,526,035 | ▲ $1,835,727 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $83,406 | $83,406 |
| Name | Title |
|---|---|
| Andrew Bowman | President - Arms |
| Leslie Ratley-beach | Vice President - Arms |
| Renee Kivikko | Vice President - Arms |
| Brendan Annett | Members Committee |
| Emily Parish | Members Committee |
| James E Rogers | Members Committee |
| Jane Arbuckle | Members Committee |
| Jeff Swinehart | Members Committee |
| Meghann Mckenna | Members Committee |
| Robert Bob Owen | Members Committee |
| William Sandy Hauserman | Members Committee |
| Ellen Kazary | MEMBERS COMMITTEE (FROM SEP '23) |
| Robert Neale | MEMBERS COMMITTEE (TO SEP '23) |
| Thomas Kester | Secretary - Arms |
| Chase Warden | Treasurer - Arms |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Land Trust Alliance | Management & Oversight | 1250 H ST NW STE 600, Washington, DC 20005 | $321,951 |
| Marsh Management Services | Management & Oversight | 463 MOUNTAIN VIEW DR, Colchester, VT 05446 | $119,581 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,304,651 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $559,000 | - | $559,000 |
| Insurance | - | $45,125 | - | $45,125 |
| Fees for Service Investment Mgmnt Fees | - | $43,474 | - | $43,474 |
| Fees for Services Accounting | - | $26,705 | - | $26,705 |
| Fees for Services Legal | - | $16,877 | - | $16,877 |
| Fees for Services Other | - | $9,616 | - | $9,616 |
| Other Expenses | $58,712 | $9,235 | - | $9,235 |
| Information Technology | - | $7,946 | - | $7,946 |
| Office Expenses | - | $4,054 | - | $4,054 |
| All Other Expenses | - | $1,674 | - | $1,674 |
| Total Functional Expenses | $1,580,945 | $723,706 | $0 | $2,304,651 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,304,651 |
| Expenses per Audited Statements | $2,261,177 |
| Total Expenses per Audited Statements | $2,261,177 |
| Expenses Not Reported on Financial Statements | $43,474 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Shared Officers | Management Fees Incurred to the Land Trust Alliance | No | $439,000 |
| Liability | Amount |
|---|---|
| Unpaid Losses & Loss Adjustment Expenses | $4,743,064 |
“Terrafirma is a charitable risk pool and licensed insurer. As such, it is highly regulated by the state of vermont and is required to contract with a financial manager to whom substantial functions are delegated. Terrafirma is a limited liability company with a non-member manager to which the members have delegated significant operational powers under a formal operating agreement.”
“Terrafirma had 554 land trust members.”
“The operating agreement specifies the election of the member committee by the members of the llc.”
“The manager may be changed by a supermajority of members.”
“After the tax advisor completes a draft of the form 990, the managers of terrafirma review the form and ask for any clarification, then the full members committee and audit committee receives the form and reviews it carefully prior to signing and filing the form. The members committee and audit committee questions are answered in full by the managers prior to signing and filing.”
“The members committee and the non-member manager all file annual conflicts and disclosures which the managers review annually. Should a conflict of interest arise, the alliance risk management services staff would be charged with recommending and implementing appropriate actions.”
“The form 990 is available on the website and upon request. The governing documents, conflict of interest policy, and financial statements are also available upon request.”
“Terrafirma has not taken any uncertain tax positions that would jeopardize its federal income tax exemption status.”
“Contributed capital 1,100.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 80895 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 269397 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 209759 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 119959 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE PRIMARY EXEMPT PURPOSE OF TERRAFIRMA IS TO OPERATE AS A QUALIFIED CHARITABLE RISK POOL PURSUANT TO I.R.C. SECTION 501(N). |
| IRS990/AllOtherContributionsAmt | 0 | 1100 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1674 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1674 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MARSH MANAGEMENT SERVICES INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8028645599 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 463 MOUNTAIN VIEW DR SUITE 301 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05446 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 554405 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1246388 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 321951 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 119581 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1250 H ST NW STE 600 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 463 MOUNTAIN VIEW DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | COLCHESTER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | VT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 20005 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 05446 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | LAND TRUST ALLIANCE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | MARSH MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT & OVERSIGHT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT & OVERSIGHT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1100 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 336863 |
| IRS990/CYOtherExpensesAmt | 0 | 2304651 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2072653 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 105965 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2304651 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2410616 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 373283 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 435583 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE PRIMARY PURPOSE OF TERRAFIRMA IS TO OPERATE AS A QUALIFIED CHARITABLE RISK POOL PURSUANT TO I.R.C. SECTION 501(N), ORGANIZED AND OPERATED TO POOL AND INSURE THE INSURANCE RISKS OF ITS MEMBERS AND TO PROVIDE INFORMATION TO ITS MEMBERS WITH RESPECT TO LOSS CONTROL AND RISK MANAGEMENT. EACH MEMBER OF SUCH POOL SHALL AT ALL TIMES BE AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND EXEMPT FROM INCOME TAX UNDER SECTION 501(A). FUNDAMENTALY, TERRAFIRMA IS DESIGNED TO PROVIDE A SAFETY NET FOR A CHARITABLE LAND TRUST FROM CATASTROPHIC LEGAL EXPENSES AND PROVIDE THE CONFIDENCE AND CAPABILITY TO UPHOLD OUR CONSERVATION OBLIGATIONS FOREVER. HOWEVER, TERRAFIRMA WILL ALSO OFFER LOSS PREVENTION AND RISK MANAGEMENT SERVICES TO ITS MEMBERS THROUGH ALLIANCE RISK MANAGEMENT SERVICES, LLC (ARMS), A WHOLLY OWNED SUBSIDIARY OF THE LAND TRUST ALLIANCE, INC. AND THE MANAGER OF TERRAFIRMA WILL ALSO PROVIDE FREE CLAIMS ASSISTANCE TO LAND TRUSTS AND EARLY ADVICE TO ASSIST DISPUTE RESOLUTION AND AVOID UNNECESSARY LITIGATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1580945 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26705 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26705 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 16877 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 16877 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 559000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 559000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9616 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9616 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 43474 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 43474 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRENDAN ANNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JANE ARBUCKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM SANDY HAUSERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ELLEN KAZARY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MEGHANN MCKENNA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROBERT NEALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROBERT BOB OWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EMILY PARISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JAMES E ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JEFF SWINEHART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ANDREW BOWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RENEE KIVIKKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LESLIE RATLEY-BEACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CHASE WARDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | THOMAS KESTER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBERS COMMITTEE (FROM SEP '23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBERS COMMITTEE (TO SEP '23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VICE PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VICE PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TREASURER - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SECRETARY - ARMS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 50867 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2998656 |
| IRS990/GrossReceiptsAmt | 0 | 5358405 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7946 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7946 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 45125 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 45125 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 285996 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 285996 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 9830931 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 10276316 |
| IRS990/IRPDocumentCnt | 0 | 48 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 83406 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 83406 |
| IRS990/LegalDomicileStateCd | 0 | VT |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2947789 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PRIMARY EXEMPT PURPOSE OF TERRAFIRMA IS TO OPERATE AS A QUALIFIEDCHARITABLE RISK POOL PURSUANT TO I.R.C. SECTION 501(N). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7582448 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8077991 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 50867 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 50867 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 389578 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4054 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4054 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 45056 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 47613 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSURANCE LOSSES |
| IRS990/OtherExpensesGrp/Desc | 1 | PREMIUM TAX |
| IRS990/OtherExpensesGrp/Desc | 2 | REGULATORY & LICENSING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9235 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1522233 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 58712 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1522233 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 58712 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9235 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3653682 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4743064 |
| IRS990/OtherOrganizationDsc | 0 | LLC |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4260800 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4261900 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12559 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13949 |
| IRS990/PrincipalOfficerNm | 0 | THOMAS KESTER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 524298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 524298 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EARNED PREMIUMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2067703 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2067703 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4950 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 600 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 177854 |
| IRS990/PYOtherExpensesAmt | 0 | 1709577 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1860442 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 329319 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1709577 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2038896 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 105965 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2072653 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 3321648 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3816091 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1037598 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1821810 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 6000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 285996 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 184280 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 155535 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 174707 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 206246 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1006764 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2072653 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1860442 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1852428 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1723060 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1618338 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 9126921 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 285996 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 184280 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 155535 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 174707 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 206246 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1006764 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.09930 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.09230 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.87450 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.88130 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8867201 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 64577 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 62349 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 49594 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 46457 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 42743 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 265720 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 64577 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 62349 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 49594 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 46457 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 42743 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 265720 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2073753 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1861042 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1853028 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1725060 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1620038 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9132921 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2359749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2045322 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2008563 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1899767 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1826284 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10139685 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 43474 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2261177 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 43474 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 43474 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 389578 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 83406 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 83406 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4743064 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | UNPAID LOSSES & LOSS ADJUSTMENT EXPENSES |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 1100 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 389578 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 44574 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2366042 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.