KENNEBEC ESTUARY LAND TRUST: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: KENNEBEC ESTUARY LAND TRUST (EIN 01-0446468)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-06-27
IRS object ID: 202201789349301200
Schema version: 2021v4.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-06-27T11:52:21-07:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	300602335	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TRACY CASSIDY CPA SC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1 Nugget Ln	AddressLine1Txt
City	BRUNSWICK	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04011	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010446468	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KENNEBEC ESTUARY LAND TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KENN	BusinessNameControlTxt
Phone	2074428400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1128	AddressLine1Txt
City	BATH	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04530	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVE AUGUST	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2022-06-24	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STEVE	PersonFirstNm
Person Last	AUGUST	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Tracy Cassidy CPA	PreparerPersonNm
PTIN	P00283403	PTIN
Phone	2075221014	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	REEVE WOOD	PrincipalOfficerNm
Gross Receipts	$947,349	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.KENNEBECESTUARY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1989	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	CONSERVE, RESTORE AND INSTILL APPRECIATION OF THE LAND AND WATER RESOURCES OF THE KENNEBEC ESTUARY TO BENEFIT TODAY'S COMMUNITIES AND FUTURE GENERATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	280	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,272,945	PYContributionsGrantsAmt
CY Contributions Grants	$869,169	CYContributionsGrantsAmt
CY Program Service Revenue	$5,546	CYProgramServiceRevenueAmt
PY Investment Income	$21,521	PYInvestmentIncomeAmt
CY Investment Income	$15,191	CYInvestmentIncomeAmt
PY Other Revenue	$3,000	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,297,466	PYTotalRevenueAmt
CY Total Revenue	$889,906	CYTotalRevenueAmt
CY Grants And Similar Paid	$22,928	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$338,550	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$270,966	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$10,724	CYTotalFundraisingExpenseAmt
PY Other Expenses	$309,345	PYOtherExpensesAmt
CY Other Expenses	$231,588	CYOtherExpensesAmt
PY Total Expenses	$647,895	PYTotalExpensesAmt
CY Total Expenses	$525,482	CYTotalExpensesAmt
PY Revenues Less Expenses	$649,571	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$364,424	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,128,611	TotalAssetsBOYAmt
Total Assets EOY	$7,572,768	TotalAssetsEOYAmt
Total Liabilities BOY	$39,408	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$25,971	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,089,203	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,546,797	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CONSERVE, RESTORE AND INSTILL APPRECIATION OF THE LAND AND WATER RESOURCES OF THE KENNEBEC ESTUARY TO BENEFIT TODAY'S COMMUNITIES AND FUTURE GENERATIONS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$155,032	ExpenseAmt
Grant	$7,328	GrantAmt
Revenue	$148,706	RevenueAmt
Desc	The Restoration and General Programs focus on community science including water testing, counting fish, and monitoring birds, rockweed, and green crabs. In addition, this area includes working with partners on large scale projects that repair ecological obstructions like, damaged fish ladders and undersized culverts in local communities. General programs focus on food secutity issues working with partners locally and regionally to strategize and address community needs through effective efforts like the Merrymeeting Food Council.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$114,857	ExpenseAmt
Revenue	$143,476	RevenueAmt
Desc	The Stewardship program is dedicated to the pertpetual care of the preserves and easements held by KELT. The program is led by staff and a dedicated group of volunteers through a robust committee and field work. The program manages all administration, oversight, and planning of these properties in compliance with the Land Trust Alliance Standards & Practices.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$83,482	ExpenseAmt
Grant	$600	GrantAmt
Revenue	$120,172	RevenueAmt
Desc	The Education Program is vital to KELT by providing education opportunities for all ages to understand the Kennebec Estuary and appreciate nature all around them. The work is conducted through school programs, field events, and workshops. The land trust provides information through our website, emails, print newsletters, and other communication tools. This program continues to build support and interest from the community.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$67,424	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$15,000	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$236,389	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$420,795	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	false	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	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	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	Yes (true)	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	17	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	12	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
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
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	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	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	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BECKY KOLAK	PersonNm
Phone	2074428400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	92 FRONT STREET	AddressLine1Txt
City	BATH	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04530	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
CARRIE KINNE
EXECUTIVE DIRECTOR	40.00	0.00	$48,384	$0	$3,747
Reeve Wood
President	2.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
Dixie Stedman
Vice President	1.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
Steve August
Treasurer	1.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
Travis Wolfel
Secretary	1.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
Dennis Dunbar
BOARD MEMBER	1.00	0.00	$0	$0	$0	Yes (X)
Bob Gravino
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Bethany Atkins
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Becky Halbrook
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Amy Wesson
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Sue McLeod
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Richard Lorenson
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
John Swenson
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Eloise Vitelli
BOARD MEMBER	0.50	0.00	$0	$0	$0	Yes (X)
Jack Witham
BOARD MEMBER	2.00	0.00	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$48,384	TotalReportableCompFromOrgAmt
Total Other Compensation	$3,747	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$134,985	MembershipDuesAmt
Government Grants	$133,506	GovernmentGrantsAmt
All Other Contributions	$600,678	AllOtherContributionsAmt
Noncash Contributions	$57,442	NoncashContributionsAmt
Total Contributions	$869,169	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM FEES	Desc
Total Revenue Column	$5,546	TotalRevenueColumnAmt
Exclusion	$5,546	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,546	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,218	TotalRevenueColumnAmt
Exclusion	$16,218	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$56,416	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$57,443	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,027	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,027	TotalRevenueColumnAmt
Exclusion	-$1,027	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$889,906	TotalRevenueColumnAmt
Exclusion	$20,737	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt
Program Services	$15,000	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$7,928	TotalAmt
Program Services	$7,928	ProgramServicesAmt

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	$52,132	TotalAmt
Program Services	$35,971	ProgramServicesAmt
Management And General	$13,033	ManagementAndGeneralAmt
Fundraising	$3,128	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	$173,420	TotalAmt
Program Services	$132,002	ProgramServicesAmt
Management And General	$37,653	ManagementAndGeneralAmt
Fundraising	$3,765	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,660	TotalAmt
Program Services	$3,531	ProgramServicesAmt
Management And General	$1,019	ManagementAndGeneralAmt
Fundraising	$110	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$20,419	TotalAmt
Program Services	$15,377	ProgramServicesAmt
Management And General	$4,510	ManagementAndGeneralAmt
Fundraising	$532	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$20,335	TotalAmt
Program Services	$14,732	ProgramServicesAmt
Management And General	$5,011	ManagementAndGeneralAmt
Fundraising	$592	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$220	TotalAmt
Program Services	$220	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,815	TotalAmt
Program Services	$2,667	ProgramServicesAmt
Management And General	$20,085	ManagementAndGeneralAmt
Fundraising	$63	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,379	TotalAmt
Management And General	$4,379	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$129,525	TotalAmt
Program Services	$129,525	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

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	$16,408	TotalAmt
Program Services	$12,753	ProgramServicesAmt
Management And General	$3,223	ManagementAndGeneralAmt
Fundraising	$432	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$902	TotalAmt
Program Services	$902	ProgramServicesAmt

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	$2,087	TotalAmt
Program Services	$1,913	ProgramServicesAmt
Management And General	$87	ManagementAndGeneralAmt
Fundraising	$87	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,146	TotalAmt
Program Services	$6,186	ProgramServicesAmt
Management And General	$1,927	ManagementAndGeneralAmt
Fundraising	$33	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
property improvments	$14,984	$14,984
SUPPLIES	$8,549	$8,152	$308	$89
property acquisition	$6,319	$6,319
DUES & SUBSCRIPTIONS	$5,515	$4,762	$753

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,739	TotalAmt
Program Services	$7,871	ProgramServicesAmt
Management And General	$1,975	ManagementAndGeneralAmt
Fundraising	$1,893	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$525,482	TotalAmt
Program Services	$420,795	ProgramServicesAmt
Management And General	$93,963	ManagementAndGeneralAmt
Fundraising	$10,724	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$32,707	BOYAmt
EOY	$4,926	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$290,635	BOYAmt
EOY	$388,126	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,145	BOYAmt
EOY	$161,077	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,266	BOYAmt
EOY	$2,434	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,048,821	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,508	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,946,163	BOYAmt
EOY	$6,046,313	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$791,281	BOYAmt
EOY	$918,972	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$51,414	BOYAmt
EOY	$50,920	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,128,611	BOYAmt
EOY	$7,572,768	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$39,408	BOYAmt
EOY	$25,971	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$39,408	BOYAmt
EOY	$25,971	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	$6,514,877	BOYAmt
EOY	$6,709,700	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$574,326	BOYAmt
EOY	$837,097	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,089,203	BOYAmt
EOY	$7,546,797	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,128,611	BOYAmt
EOY	$7,572,768	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$364,424	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$93,170	NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
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	$963,168	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$856,266	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,378,554	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,275,945	CurrentTaxYearMinus1YearAmt
Current Tax Year	$869,169	CurrentTaxYearAmt
Total	$5,343,102	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$963,168	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$856,266	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,378,554	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,275,945	CurrentTaxYearMinus1YearAmt
Current Tax Year	$869,169	CurrentTaxYearAmt
Total	$5,343,102	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$29,621	SubstantialContributorsTotAmt
Public Support Total170	$5,313,481	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,573	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,806	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,823	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,408	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,218	CurrentTaxYearAmt
Total	$75,828	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$5,418,930	TotalSupportAmt
Public Support CY170	0.98050	PublicSupportCY170Pct
Public Support PY170	0.98440	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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
Total Easements	29	TotalEasementsCnt
Total Acreage	19	TotalAcreageCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (true)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	16	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$4,950	ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd	false	Section170hRqrStsfdInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,034,868	OtherCostOrOtherBasisAmt
Book Value	$6,034,868	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,953	OtherCostOrOtherBasisAmt
Depreciation	$2,508	DepreciationAmt
Book Value	$11,445	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,046,313	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$977,816	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$93,170	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$93,170	RevenueNotReportedAmt
Revenue Subtotal	$884,646	RevenueSubtotalAmt
Investment Expenses Not Incld	$4,379	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$881	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$5,260	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$889,906	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$520,222	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$520,222	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$4,379	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$881	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$5,260	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$525,482	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part II, Line 9: Organization Reporting of conservation easements.	Annual site visit with detailed report including pictures.
Part X : FIN48 Footnote	PART II, LINE 5KELT'S COMMITMENT TO PROTECT CONSERVATION EASEMENTS CONSISTS OF A WRITTEN POLICY WHICH SPECIFIES WHO WILL MONITOR EACH EASEMENT, TRAINING FOR MONITORS AND MONITORING FORMS TO BE FILLED OUT ON EACH TRIP. REQUIRED REPORTING INCLUDES VIOLATIONS OF THE EASEMENT, A NARRATIVE OF THE TRIP, A MAP OF THE ROUTE TAKEN, PHOTOS OF THE BASELINE CONDITION, LAND USE, NATURAL CATASTROPHIC EVENTS, AND INFRASTRUCTURE CHANGES OR REPAIRS NEEDED. PART II, LINE 9It is the policy of KELT to not recognize any amount in the financial statements for the donation of an easement as it has no economic value. The costs of purchased easements are reflected as an expense. No amount is capitalized for the acquisition of an easements as it is not a fee simple property.SCHEDULE D, PART X, LINE 2MANAGEMENT OF KELT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S	SPECIAL EVENT EXPENSE NETTED WITH INCOME $881
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	special events $881

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Brunswick Topsham Land Trust	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	179 Neptune Drive	AddressLine1Txt
City	Brunswick	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04011	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	222714194	RecipientEIN
IRC Section	3	IRCSectionDesc
Cash Grant	$15,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	Land acquisition	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$57,442	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d: Other Program Services Description	OTHER PROGRAM SERVICES 4: The Land Protection Program is a community based approach working with a volunteer Land Committee and staff focused on lands with the highest ecological significance. KELT works with dedicated volunteers, landowners, municipalities, other environmental organizations, and state agencies to achieve successful outcomes.
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	MEMBERS PROVIDE FINANCIAL OR OTHER SUPPORT TO THE ORGANIZATION.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	MEMBERS ELECT DIRECTORS AT THE ANNUAL MEETING.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	MEMBERS APPROVE BYLAW CHANGES.
Form 990, Part VI, Line 11b: Form 990 Review Process	THE COMPLETED 990 IS E-MAILED TO ALL BOARD MEMBERS ONE WEEK PRIOR TO A SCHEDULED MEETING. THE 990 IS REVIEWED AND DISCUSSED AT THE BOARD MEETING.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	ALL BOARD AND STAFF MEMBERS SIGN AN ANNUAL CONFLICT OF INTEREST FORM.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Executive Committee conducts annual review and discusses in Executive Session of Board Meeting.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The governing documents, confict of interest policy, and financialstatements are available to the public upon request.
Form 990, Part XII, Line 2: Change of Oversight or Selection Process	The audit oversight has not changed from the previous year.