OTSEGO LAND TRUST INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: OTSEGO LAND TRUST INC (EIN 13-3499394)
Tax period: 2024-04-01 to 2025-03-31
Filed: 2025-07-16
IRS object ID: 202541979349300434
Schema version: 2024v5.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-16T12:01:25-07:00	ReturnTs
Tax Period End	2025-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	150625503	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Mostert Manzanero & Scott LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4 Associate Dr	AddressLine1Txt
City	Oneonta	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13820	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	133499394	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	OTSE	BusinessNameControlTxt
Phone	6075472366	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 173	AddressLine1Txt
City	COOPERSTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13326	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GREGORY FARMER	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2025-07-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARY E MANZANERO	PreparerPersonNm
PTIN	P01082883	PTIN
Phone	6074328700	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 173	AddressLine1Txt
City	COOPERSTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13326	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$887,291	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.OTSEGOLANDTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	Otsego Land Trust conserves our region's natural heritage of woodlands, farmlands and waters that sustain rural communities, promote public health, support wildlife diversity and inspire the human spirit.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	8	TotalEmployeeCnt
Total Volunteers	68	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$464,514	PYContributionsGrantsAmt
CY Contributions Grants	$695,701	CYContributionsGrantsAmt
PY Program Service Revenue	$10,302	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,110	CYProgramServiceRevenueAmt
PY Investment Income	$107,102	PYInvestmentIncomeAmt
CY Investment Income	$186,480	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$581,918	PYTotalRevenueAmt
CY Total Revenue	$887,291	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$324,258	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$434,509	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$36,910	CYTotalFundraisingExpenseAmt
PY Other Expenses	$176,613	PYOtherExpensesAmt
CY Other Expenses	$254,828	CYOtherExpensesAmt
PY Total Expenses	$500,871	PYTotalExpensesAmt
CY Total Expenses	$689,337	CYTotalExpensesAmt
PY Revenues Less Expenses	$81,047	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$197,954	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,723,308	TotalAssetsBOYAmt
Total Assets EOY	$5,958,328	TotalAssetsEOYAmt
Total Liabilities BOY	$22,673	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$112,621	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,700,635	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,845,707	NetAssetsOrFundBalancesEOYAmt
Mission	Otsego Land Trust conserves our region's natural heritage of woodlands, farmlands and waters that sustain rural communities, promote public health, support wildlife diversity and inspire the human spirit.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$559,993	ExpenseAmt
Revenue	$5,110	RevenueAmt
Desc	TO PROTECT AND MAINTAIN LAND CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION	Desc
Total Program Service Expenses	$559,993	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	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	false	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	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	8	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
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	OTSEGO LAND TRUST	PersonNm
Phone	6075472366	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	MAIN ST	AddressLine1Txt
City	COOPERSTOWN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13326	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
GREGORY FARMER
Executive Dir.	40.00	0.00	Yes (X)	$130,000	$0	$0
SARA ALBRIGHT
Secretary	10.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
JOAN FOX
Director	5.00	0.00	Yes (X)	$0	$0	$0
CARLA HALL
BOARD CHAIR	10.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DIETRICH SNELL
Treasurer	10.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
MARJORIE KELLOGG
Director	5.00	0.00	Yes (X)	$0	$0	$0
ALISON LORD
Director	5.00	0.00	Yes (X)	$0	$0	$0
ALLEN RUFFLES
Director	5.00	0.00	Yes (X)	$0	$0	$0
RICHARD O'KEEFE
VICE CHAIR	10.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
CHARLES COTTON
Director	5.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$130,000	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	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
Government Grants	$39,250	GovernmentGrantsAmt
All Other Contributions	$656,451	AllOtherContributionsAmt
Total Contributions	$695,701	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	BROOKWOOD PARK FEES	Desc
Total Revenue Column	$5,110	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,110	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,110	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$186,480	TotalRevenueColumnAmt
Exclusion	$186,480	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

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

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

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	$887,291	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,110	RelatedOrExemptFuncIncomeAmt
Exclusion	$186,480	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	$383,727	TotalAmt
Program Services	$306,982	ProgramServicesAmt
Management And General	$57,559	ManagementAndGeneralAmt
Fundraising	$19,186	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	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$16,000	TotalAmt
Program Services	$12,800	ProgramServicesAmt
Management And General	$2,400	ManagementAndGeneralAmt
Fundraising	$800	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$34,782	TotalAmt
Program Services	$27,826	ProgramServicesAmt
Management And General	$5,217	ManagementAndGeneralAmt
Fundraising	$1,739	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	$60,036	TotalAmt
Program Services	$60,036	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

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	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$30,638	TotalAmt
Program Services	$13,787	ProgramServicesAmt
Management And General	$16,851	ManagementAndGeneralAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,982	TotalAmt
Program Services	$7,487	ProgramServicesAmt
Management And General	$1,497	ManagementAndGeneralAmt
Fundraising	$998	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	$2,960	TotalAmt
Program Services	$2,219	ProgramServicesAmt
Management And General	$444	ManagementAndGeneralAmt
Fundraising	$297	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,008	TotalAmt
Program Services	$2,008	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	$2,774	TotalAmt
Program Services	$2,081	ProgramServicesAmt
Management And General	$416	ManagementAndGeneralAmt
Fundraising	$277	FundraisingAmt

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	$30,915	TotalAmt
Program Services	$27,824	ProgramServicesAmt
Management And General	$2,782	ManagementAndGeneralAmt
Fundraising	$309	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,564	TotalAmt
Program Services	$13,229	ProgramServicesAmt
Management And General	$1,557	ManagementAndGeneralAmt
Fundraising	$778	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
LAND PROTECTION	$34,122	$34,122
EDUCATION & OUTREACH	$22,320	$11,160	$11,160
DUES & SUBSCRIPTIONS	$15,226	$15,226
COMMUNICATION & DATA	$13,658	$10,243	$1,366	$2,049

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,625	TotalAmt
Program Services	$12,963	ProgramServicesAmt
Management And General	$1,662	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$689,337	TotalAmt
Program Services	$559,993	ProgramServicesAmt
Management And General	$92,434	ManagementAndGeneralAmt
Fundraising	$36,910	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$105,330	BOYAmt
EOY	$267,255	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$420,680	BOYAmt
EOY	$240,125	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	$18,393	BOYAmt
EOY	$8,000	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)
BOY	$4,907	BOYAmt
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	$9,106	BOYAmt
EOY	$8,187	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,533,292	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$324,217	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,055,991	BOYAmt
EOY	$2,209,075	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,107,218	BOYAmt
EOY	$3,225,555	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	$1,683	BOYAmt
EOY	$131	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,723,308	BOYAmt
EOY	$5,958,328	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$20,990	BOYAmt
EOY	$19,790	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$92,700	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,683	BOYAmt
EOY	$131	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22,673	BOYAmt
EOY	$112,621	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	$2,695,354	BOYAmt
EOY	$2,757,687	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,005,281	BOYAmt
EOY	$3,088,020	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,700,635	BOYAmt
EOY	$5,845,707	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,723,308	BOYAmt
EOY	$5,958,328	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$197,954	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$52,882	NetUnrlzdGainsLossesInvstAmt
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	$362,514	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$557,401	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$506,440	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$464,514	CurrentTaxYearMinus1YearAmt
Current Tax Year	$695,701	CurrentTaxYearAmt
Total	$2,586,570	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	$362,514	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$557,401	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$506,440	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$464,514	CurrentTaxYearMinus1YearAmt
Current Tax Year	$695,701	CurrentTaxYearAmt
Total	$2,586,570	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$667,942	SubstantialContributorsTotAmt
Public Support Total170	$1,918,628	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,603	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$105,782	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,808	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$122,733	CurrentTaxYearMinus1YearAmt
Current Tax Year	$186,480	CurrentTaxYearAmt
Total	$544,406	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

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

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,029	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,387	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,513	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,302	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,110	CurrentTaxYearAmt
Total	$51,341	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$3,182,317	TotalSupportAmt
Public Support CY170	0.60290	PublicSupportCY170Pct
Public Support PY170	0.40420	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	120	TotalEasementsCnt
Total Acreage	11	TotalAcreageCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (true)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	20	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$81,422	ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd	false	Section170hRqrStsfdInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,774,799	InvestmentCostOrOtherBasisAmt
Book Value	$1,774,799	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$105,100	OtherCostOrOtherBasisAmt
Depreciation	$35,837	DepreciationAmt
Book Value	$69,263	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$609,528	OtherCostOrOtherBasisAmt
Depreciation	$245,087	DepreciationAmt
Book Value	$364,441	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,055	OtherCostOrOtherBasisAmt
Depreciation	$36,483	DepreciationAmt
Book Value	$572	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,810	OtherCostOrOtherBasisAmt
Depreciation	$6,810	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,209,075	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$131	Amt

Field	Value	IRS element (for citing)
Total Liability	$131	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$851,209	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$52,882	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$16,800	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	-$36,082	RevenueNotReportedAmt
Revenue Subtotal	$887,291	RevenueSubtotalAmt
Total Revenue Per Form990	$887,291	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$706,137	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$16,800	DonatedServicesUseFcltsAmt
Expenses Not Reported	$16,800	ExpensesNotReportedAmt
Expenses Subtotal	$689,337	ExpensesSubtotalAmt
Total Expenses Per Form990	$689,337	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part II, Line 9: Organization Reporting of conservation easements.

REVENUES: ALL OF THE REVENUE IS REPORTED UNDER THE STEWARDSHIP LINE OF THE FINANCIAL STATEMENTSEXPENSES: ALL RELATED EXPENSES ARE REPORTED IN THE PROGRAM COLUMN OF THE FUNCTIONAL EXPENSE.FINANCIAL STATEMENT NOTE: The Organization currently has 122 properties under stewardship. These properties have conservation easements in place. The easements help to protect the distinctive rural character of Otsego area in central New York through securing lands and waters significant scenic, historic, and natural value, including forests and farmlands. For accounting purpose these easements are valued at zero due to the ongoing stewardship obligations incurred in accepting these easements.

Part X : FIN48 Footnote

The Otsego Land Trust, Inc. is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and as such is not subject to Federal Income Tax.The Organization reviews the components of revenues, gains, and other support and analyzes whether the position that the Organization takes with regard to a particular item of income would meet the definition of an uncertain tax position under GAAP.The Organization files information returns in the U.S. federal jurisdiction and New York State jurisdiction. The tax years that remain subject to examination by taxing authorities are generally the previous three years.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	THE BOARD OF DIRECTORS REVIEW THE 990 PRIOR TO FILING.
Form 990, Part VI, Section B, Line 12c	CONFLICT OF INTEREST FORMS ARE COMPLETED BY THE BOARD MEMBERS AT THE BEGINNING OF EACH YEAR. DIRECTORS ALSO DISCLOSE CONFLICTS IF THEY EMERGE ON PROSPECTIVE PROJECTS THROUGHOUT THE YEAR.
Form 990, Part VI, Section B, Line 15a	THE BOARD REVIEWS ECONOMIC CHANGES FOR THE COST OF LIVING, THEN REVIEWS THE EMPLOYEE ANNUAL EVALUATIONS AND PERFORMS THE EXECUTIVE DIRECTOR'S EVALUATION. BASED ON THE BUDGETED REVENUE RAISES ARE APPROVED.
Form 990, Part VI, Section C, Line 19	THE ORGANIZATION HAS REVIEWED ALL POLICIES AND PROCEDURES TO SEE IF THEY COMPLY WITH THE NATIONAL LAND TRUST ALLIANCE WHO HAS DEVELOPED GUIDELINES FOR ALL LAND TRUSTS. ALL POLICIES AND FINANCIAL DOCUMENTS ARE AVAILABLE BY REQUESTING COPIES FROM THE EXECUTIVE DIRECTOR AND ALSO CAN BE FOUND ON THE OTSEGO LAND TRUST WEB SITE.