LOON ECHO LAND TRUST INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOON ECHO LAND TRUST INC (EIN 22-2966924)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-22
- IRS object ID
- 202422969349300117
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-22T09:42:18-00:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 020522619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rowley & Associates PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46 N State Street | AddressLine1Txt |
| City | Concord | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222966924 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Loon Echo Land Trust Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOON | BusinessNameControlTxt |
| Phone | 2076474352 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 Depot Street Suite 4 | AddressLine1Txt |
| City | Bridgton | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04009 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sheila Bourque | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 2076474352 | PhoneNum |
| Signature | 2024-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Eric C Rowley | PreparerPersonNm |
| PTIN | P00581700 | PTIN |
| Phone | 6032285400 | PhoneNum |
| Preparation | 2024-10-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Sheila Bourque | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6113 N Serendipity Ln | AddressLine1Txt |
| City | Tucson | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 857045321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,160,567 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.loonecholandtrust.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Loon Echo Land Trust protects land in the northern Sebago Lake region to conserve its natural resources and character for future generations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Volunteers | 81 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $925,405 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,728,388 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38,709 | PYInvestmentIncomeAmt |
| CY Investment Income | $141,815 | CYInvestmentIncomeAmt |
| PY Other Revenue | $50,056 | PYOtherRevenueAmt |
| CY Other Revenue | $52,501 | CYOtherRevenueAmt |
| PY Total Revenue | $1,014,170 | PYTotalRevenueAmt |
| CY Total Revenue | $1,922,704 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $380,797 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $408,007 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $138,288 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $527,811 | PYOtherExpensesAmt |
| CY Other Expenses | $1,096,792 | CYOtherExpensesAmt |
| PY Total Expenses | $908,608 | PYTotalExpensesAmt |
| CY Total Expenses | $1,504,799 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $105,562 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $417,905 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,795,138 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,631,163 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $200,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,795,138 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,431,163 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Loon Echo Land Trust protects land in the northern Sebago Lake region to conserve its natural resources and character for future generations. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $392,245 | ExpenseAmt |
| Desc | Management maintenance of parcels of land owned by the Trust or for which the Trust holds easements. Ongoing efforts to identify land areas to be preserved and / or put under conservation easement. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $806,740 | ExpenseAmt |
| Desc | Expenses associated with acquisition and stewardship of land for preservation. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,198,985 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 18 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Matt Markot Executive Director | PersonNm |
| Phone | 2076474352 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 Depot Street | AddressLine1Txt |
| City | Bridgton | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04009 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Matthew Markot | ||||||
| Exceutive Director | 040.00 | Yes (X) | $76,719 | $0 | $2,786 | |
| Sheila Bourque | ||||||
| President | 003.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Steven Mortimer | ||||||
| Vice President | 003.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Robert Gowdy | ||||||
| Treasurer | 003.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Quincy Van Winkle | ||||||
| Secretary | 003.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Connie Cross | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Eric Dibner | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Melissa Rock | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Carol Sudduth | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Alanna Yannelli | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Geoff Homer | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| David Suitor | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Lee Bearse | ||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $76,719 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,786 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $147,758 | MembershipDuesAmt |
| All Other Contributions | $1,580,630 | AllOtherContributionsAmt |
| Total Contributions | $1,728,388 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,660 | TotalRevenueColumnAmt |
| Exclusion | $81,660 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,532 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,532 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,532 | TotalRevenueColumnAmt |
| Exclusion | $35,532 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $285,418 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $225,263 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $60,155 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $60,155 | TotalRevenueColumnAmt |
| Exclusion | $60,155 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $22,042 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $12,600 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,442 | TotalRevenueColumnAmt |
| Exclusion | $9,442 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,527 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,527 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,922,704 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,527 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $186,789 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,719 | TotalAmt |
| Program Services | $38,360 | ProgramServicesAmt |
| Management And General | $19,180 | ManagementAndGeneralAmt |
| Fundraising | $19,179 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,234 | TotalAmt |
| Program Services | $134,117 | ProgramServicesAmt |
| Management And General | $67,058 | ManagementAndGeneralAmt |
| Fundraising | $67,059 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,447 | TotalAmt |
| Program Services | $8,724 | ProgramServicesAmt |
| Management And General | $4,362 | ManagementAndGeneralAmt |
| Fundraising | $4,361 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,756 | TotalAmt |
| Program Services | $8,878 | ProgramServicesAmt |
| Management And General | $4,439 | ManagementAndGeneralAmt |
| Fundraising | $4,439 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,851 | TotalAmt |
| Program Services | $13,925 | ProgramServicesAmt |
| Management And General | $6,963 | ManagementAndGeneralAmt |
| Fundraising | $6,963 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,426 | TotalAmt |
| Program Services | $82,426 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,866 | TotalAmt |
| Program Services | $88 | ProgramServicesAmt |
| Management And General | $14,778 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,460 | TotalAmt |
| Management And General | $14,460 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,232 | TotalAmt |
| Program Services | $16,616 | ProgramServicesAmt |
| Management And General | $8,308 | ManagementAndGeneralAmt |
| Fundraising | $8,308 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604 | TotalAmt |
| Program Services | $302 | ProgramServicesAmt |
| Management And General | $151 | ManagementAndGeneralAmt |
| Fundraising | $151 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,676 | TotalAmt |
| Program Services | $19,840 | ProgramServicesAmt |
| Management And General | $9,918 | ManagementAndGeneralAmt |
| Fundraising | $9,918 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,920 | TotalAmt |
| Program Services | $9,960 | ProgramServicesAmt |
| Management And General | $4,980 | ManagementAndGeneralAmt |
| Fundraising | $4,980 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,350 | TotalAmt |
| Program Services | $2,175 | ProgramServicesAmt |
| Management And General | $1,088 | ManagementAndGeneralAmt |
| Fundraising | $1,087 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,732 | TotalAmt |
| Program Services | $4,866 | ProgramServicesAmt |
| Management And General | $2,433 | ManagementAndGeneralAmt |
| Fundraising | $2,433 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,018 | TotalAmt |
| Program Services | $7,509 | ProgramServicesAmt |
| Management And General | $3,754 | ManagementAndGeneralAmt |
| Fundraising | $3,755 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Special project expenses | $806,740 | $806,740 | ||
| Professional development | $17,339 | $8,669 | $4,335 | $4,335 |
| Land Stewardship | $5,194 | $5,194 | ||
| Property Taxes | $23,977 | $23,977 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,258 | TotalAmt |
| Program Services | $6,619 | ProgramServicesAmt |
| Management And General | $1,319 | ManagementAndGeneralAmt |
| Fundraising | $1,320 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,504,799 | TotalAmt |
| Program Services | $1,198,985 | ProgramServicesAmt |
| Management And General | $167,526 | ManagementAndGeneralAmt |
| Fundraising | $138,288 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,991 | BOYAmt |
| EOY | $107,999 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,864 | BOYAmt |
| EOY | $907,029 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,670,174 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,103 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,622,163 | BOYAmt |
| EOY | $7,649,071 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,499,120 | BOYAmt |
| EOY | $1,967,064 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,795,138 | BOYAmt |
| EOY | $10,631,163 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $200,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $200,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,574 | BOYAmt |
| EOY | $1,386,928 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,485,564 | BOYAmt |
| EOY | $9,044,235 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,795,138 | BOYAmt |
| EOY | $10,431,163 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,795,138 | BOYAmt |
| EOY | $10,631,163 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $417,905 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $218,120 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,666,754 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $640,553 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $574,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $925,405 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,728,388 | CurrentTaxYearAmt |
| Total | $5,535,359 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,666,754 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $640,553 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $574,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $925,405 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,728,388 | CurrentTaxYearAmt |
| Total | $5,535,359 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,535,359 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,151 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,376 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,660 | CurrentTaxYearAmt |
| Total | $218,824 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,905 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,083 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,501 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,183 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,527 | CurrentTaxYearAmt |
| Total | $30,199 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,784,382 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $57,574 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95690 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95210 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Facts And Circumstances Test | Part II Section B Line 10 Income from miscellaneous sources | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 21 | TotalEasementsCnt |
| Total Acreage | 2957.50 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 117.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $3,000 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,058,985 | BeginningYearBalanceAmt |
| Contributions | $530,846 | ContributionsAmt |
| Investment Earnings Or Losses | $359,936 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $61,855 | OtherExpendituresAmt |
| Administrative Expenses | $14,460 | AdministrativeExpensesAmt |
| End Year Balance | $2,873,452 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,295,101 | BeginningYearBalanceAmt |
| Contributions | $122,104 | ContributionsAmt |
| Investment Earnings Or Losses | -$271,229 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $75,420 | OtherExpendituresAmt |
| Administrative Expenses | $11,571 | AdministrativeExpensesAmt |
| End Year Balance | $2,058,985 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,917,711 | BeginningYearBalanceAmt |
| Contributions | $158,590 | ContributionsAmt |
| Investment Earnings Or Losses | $293,178 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $61,980 | OtherExpendituresAmt |
| Administrative Expenses | $12,398 | AdministrativeExpensesAmt |
| End Year Balance | $2,295,101 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,546,214 | BeginningYearBalanceAmt |
| Contributions | $277,338 | ContributionsAmt |
| Investment Earnings Or Losses | $154,567 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $49,077 | OtherExpendituresAmt |
| Administrative Expenses | $11,331 | AdministrativeExpensesAmt |
| End Year Balance | $1,917,711 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,277,951 | BeginningYearBalanceAmt |
| Contributions | $116,238 | ContributionsAmt |
| Investment Earnings Or Losses | $202,743 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,999 | OtherExpendituresAmt |
| Administrative Expenses | $9,719 | AdministrativeExpensesAmt |
| End Year Balance | $1,546,214 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.62000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.19000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,619,759 | OtherCostOrOtherBasisAmt |
| Book Value | $7,619,759 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,775 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,775 | DepreciationAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,640 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,328 | DepreciationAmt |
| Book Value | $29,312 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,649,071 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc |
|---|
| Federal income taxes |
| SBA PPP Loan |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,126,365 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $218,121 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $218,121 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,908,244 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $14,460 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $14,460 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,922,704 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,490,339 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,490,339 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $14,460 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $14,460 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,504,799 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| II 9 | Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of 1 on the Statement of Financial Position with a corresponding entry to Program Service costs. Donated easements are not recorded as an asset, revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements. |
| V 4 | The investment reserve funds were established to provide a source of continued support for the mission of LELT. The investment reserve fund is invested in cash and investments. |
| X 2 | The Organization has been notified by the Internal Revenue Service that it is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Organization is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition and recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Trek Event | Event1Nm |
| Gross Receipts Event1 | $22,042 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $22,042 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $12,600 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $22,042 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $22,042 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,600 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,600 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,442 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | The organization has members who vote at the annual meeting to elect directors. |
| Form 990, Part VI, Section A, Line 7a | The organization has members who vote at the annual meeting to elect directors. |
| Form 990, Part VI, Section B, Line 11b | Form 990 is reviewed and approved by both the Treasurer and Executive Director prior to filing. the Treasurer and Executive Director also present the details of the 990 to the Board of Directors. Form 990 is on file and available for review by all members of the Board of Directors and officers. |
| Form 990, Part VI, Section B, Line 12c | Annual review and signing of policy. Policy considered when conducting business. |
| Form 990, Part VI, Section B, Line 15a | The Executive Directors salary is reviewed by the Budget Committee and the Board of Directors annually. |
| Form 990, Part VI, Section C, Line 19 | Available upon request. |
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