Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
990 • Fiscal year 2025 • EIN 45-1437560
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% 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
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$16,518,197
Up $1,824,473 (+12%) from 2024
Net Assets
Up$11,406,670
Up $1,131,292 (+11%) from 2024
Liabilities
Up$5,111,527
Up $693,181 (+16%) from 2024
Revenue
Up$3,144,917
Up $132,535 (+4.4%) from 2024
Expenses
Up$2,534,177
Up $1,508,489 (+147%) from 2024
Net Income
Down$610,740
Down $1,375,954 (-69%) from 2024
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 | $10,952,753 | $13,866,767 | ▲ $2,914,014 |
| Rtn Earn Endowment Incm Other Fnds | $6,012,778 | $7,142,870 | ▲ $1,130,092 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,262,600 | $4,263,800 | ▲ $1,200 |
| Savings and Temporary Cash Investments | $2,141,217 | $1,526,574 | ▼ $614,643 |
| Cash and Non-Interest-Bearing Accounts | $1,429,824 | $891,924 | ▼ $537,900 |
| Accounts Receivable | $97,239 | $133,777 | ▲ $36,538 |
| Prepaid Expenses and Deferred Charges | $15,248 | $15,104 | ▼ $144 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $14,693,724 | $16,518,197 | ▲ $1,824,473 |
| Other Assets Total | $57,443 | $84,051 | ▲ $26,608 |
| Liabilities | |||
| Other Liabilities | $3,805,107 | $4,499,822 | ▲ $694,715 |
| Grants Payable | - | $461,548 | - |
| Deferred Revenue | $407,189 | - | - |
| Accounts Payable and Accrued Expenses | $206,050 | $150,157 | ▼ $55,893 |
| Total Liabilities | $4,418,346 | $5,111,527 | ▲ $693,181 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $10,275,378 | $11,406,670 | ▲ $1,131,292 |
| Total Liabilities and Net Assets / Fund Balance | $14,693,724 | $16,518,197 | ▲ $1,824,473 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $83,406 | $83,406 |
| Name | Title |
|---|---|
| Ashley Dmosthenes | President - Arms |
| Jennifer Herzog | Vice President - Arms |
| Leslie Ratley-beach | Vice President - Arms |
| Renee Kivikko | Vice President/treasurer - Arms |
| Deborah Goard | Members Committee |
| Ellen Kazary | Members Committee |
| Emily Parish | Members Committee |
| Katie Sattelmeier | Members Committee |
| Kristi Mergenthaler | Members Committee |
| Marcy Waterfall | Members Committee |
| Oliver Bass | Members Committee |
| Robert Bob Owen | Members Committee |
| Shelley Harms | Members Committee |
| Thomas Kester | Secretary - Arms |
| Chase Warden | TREASURER - ARMS (TO FEB '25) |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Land Trust Alliance | Management & Oversight | 1250 H ST NW STE 600, Washington, DC 20005 | $498,874 |
| Marsh Management Services | Management & Oversight | 463 MOUNTAIN VIEW DR, Colchester, VT 05446 | $152,591 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,534,177 |
| 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 | - | $605,157 | - | $605,157 |
| Fees for Service Investment Mgmnt Fees | - | $51,427 | - | $51,427 |
| Insurance | - | $44,695 | - | $44,695 |
| Fees for Services Accounting | - | $30,015 | - | $30,015 |
| Conferences and Meetings | - | $25,063 | - | $25,063 |
| Fees for Services Legal | - | $20,484 | - | $20,484 |
| Fees for Services Other | - | $12,750 | - | $12,750 |
| Information Technology | - | $11,239 | - | $11,239 |
| All Other Expenses | - | $10,425 | - | $10,425 |
| Other Expenses | $64,416 | $9,028 | - | $9,028 |
| Office Expenses | - | $4,772 | - | $4,772 |
| Total Functional Expenses | $1,709,122 | $825,055 | $0 | $2,534,177 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,534,177 |
| Expenses per Audited Statements | $2,482,750 |
| Total Expenses per Audited Statements | $2,482,750 |
| Expenses Not Reported on Financial Statements | $51,427 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Shared Officers/key Employees | Management Fees Incurred to the Land Trust Alliance | No | $460,157 |
| Liability | Amount |
|---|---|
| Unpaid Losses & Loss Adjustment Expenses | $4,499,822 |
“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 561 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 1,200.”
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 | 206050 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 150157 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 97239 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 133777 |
| 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/AddressChangeInd | 0 | X |
| IRS990/AllOtherContributionsAmt | 0 | 1200 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10425 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10425 |
| 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 | 1429824 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 891924 |
| 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/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 25063 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 25063 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 498874 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 152591 |
| 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 | 1200 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 856853 |
| IRS990/CYOtherExpensesAmt | 0 | 2534177 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2286864 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 610740 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2534177 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3144917 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 407189 |
| 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 | 1709122 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 30015 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30015 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 20484 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20484 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 605157 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 605157 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12750 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12750 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 51427 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 51427 |
| 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 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 38.00 |
| 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/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/OfficerInd | 5 | 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 | OLIVER BASS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEBORAH GOARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHELLEY HARMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ELLEN KAZARY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KRISTI MERGENTHALER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROBERT BOB OWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | EMILY PARISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KATIE SATTELMEIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARCY WATERFALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ASHLEY DMOSTHENES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JENNIFER HERZOG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LESLIE RATLEY-BEACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RENEE KIVIKKO |
| 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 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBERS COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VICE PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VICE PRESIDENT - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VICE PRESIDENT/TREASURER - ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TREASURER - ARMS (TO FEB '25) |
| 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 | 405547 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 461548 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3971886 |
| IRS990/GrossReceiptsAmt | 0 | 6711256 |
| 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 | 11239 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 11239 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 44695 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 44695 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 451306 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 451306 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 10952753 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 13866767 |
| IRS990/IRPDocumentCnt | 0 | 71 |
| 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 | 3566339 |
| 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 | 10275378 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11406670 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 405547 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 405547 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 520552 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4772 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4772 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 57443 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 84051 |
| 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 | 9028 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1644706 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 64416 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1644706 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 64416 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9028 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3805107 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4499822 |
| IRS990/OtherOrganizationDsc | 0 | LLC |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4262600 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4263800 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15248 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15104 |
| 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 | 2277939 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 8925 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2277939 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 8925 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 700 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 835893 |
| IRS990/PYOtherExpensesAmt | 0 | 1025688 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2175789 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1986694 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1025688 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3012382 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 610740 |
| 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 | 2286864 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 6012778 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 7142870 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2141217 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1526574 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 4200 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 451306 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 398332 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 285996 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 184280 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 155535 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1475449 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2286864 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2175789 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2072653 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1860442 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1852428 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 10248176 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 451306 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 398332 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 285996 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 184280 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 155535 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1475449 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.12580 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.11010 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.84910 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.86420 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 9958064 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 60484 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 57308 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64577 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 62349 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 49594 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 294312 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 60484 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 57308 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64577 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 62349 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 49594 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 294312 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2288064 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2176489 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2073753 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1861042 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1853028 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 10252376 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2739370 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2574821 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2359749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2045322 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2008563 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 11727825 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 51427 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2482750 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 51427 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 51427 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 520552 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 83406 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 83406 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4499822 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | UNPAID LOSSES & LOSS ADJUSTMENT EXPENSES |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 1200 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.