COASTAL MOUNTAINS LAND TRUST: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COASTAL MOUNTAINS LAND TRUST (EIN 22-2795691)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2025-09-02
- IRS object ID
- 202512459349300806
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-02T08:50:55-05:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010463013 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Purdy Powers & Company | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Middle Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | 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 | 222795691 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Coastal Mountains Land Trust | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COAS | BusinessNameControlTxt |
| Phone | 2072367091 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 Mount Battie Street | AddressLine1Txt |
| City | Camden | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04843 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Malcolm White | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2072367091 | PhoneNum |
| Signature | 2025-08-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David J Shorette CPA | PreparerPersonNm |
| PTIN | P00086553 | PTIN |
| Phone | 2077753496 | PhoneNum |
| Preparation | 2025-08-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Ian Stewart | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 Mount Battie Street | AddressLine1Txt |
| City | Camden | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04843 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,932,093 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.coastalmountains.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Coastal Mountains Land Trust permanently conserves land and connects people with nature in the Western Penobscot Bay region. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,762,579 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,333,541 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $190,568 | PYInvestmentIncomeAmt |
| CY Investment Income | $360,767 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,077 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,961,224 | PYTotalRevenueAmt |
| CY Total Revenue | $2,694,308 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $589,676 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $720,905 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $189,603 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,018,162 | PYOtherExpensesAmt |
| CY Other Expenses | $1,388,925 | CYOtherExpensesAmt |
| PY Total Expenses | $1,607,838 | PYTotalExpensesAmt |
| CY Total Expenses | $2,109,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $353,386 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $584,478 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,945,041 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,573,450 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,601 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $233,347 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,920,440 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,340,103 | NetAssetsOrFundBalancesEOYAmt |
| Mission | We conserve land permanently to benefit the natural and human communities of western the Penobscot Bay region. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $948,663 | ExpenseAmt |
| Desc | The land trust acquired land and received conservation easements to permanently protect and preserve biological diversity, scenic landscapes, and forest, farm, and water resources, and to provide the public with outdoor recreational opportunities. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $424,027 | ExpenseAmt |
| Desc | The land trust continued to act as a steward over the land and easements for which it is responsible. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $222,195 | ExpenseAmt |
| Desc | The land trust published newsletters, maintained a website, and gave educational presentations to increase public awareness and understanding of the importance of land conservation. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,594,885 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | 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 | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ian Stewart | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2072367091 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 Mount Battie Street | AddressLine1Txt |
| City | Camden | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04843 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Biz Gilmore | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Elisabeth Wolfe | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Gerald Quirk | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Gianne Conard | ||||||
| President | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| H Landis Gabel | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Harper Coburn | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Jeff Davis | ||||||
| Vice President | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Keelia Liptak-Jay | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kitty Jones | ||||||
| Secretary | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Robert S Lawrence | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Judy Wallingford | ||||||
| Treasurer | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Steve Kahn | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Ian Stewart | ||||||
| Executive Director | 40.00 | $122,961 | $0 | $6,575 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $122,961 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,575 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $7,000 | FundraisingAmt |
| All Other Contributions | $2,326,541 | AllOtherContributionsAmt |
| Noncash Contributions | $488,789 | NoncashContributionsAmt |
| Total Contributions | $2,333,541 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $135,883 | TotalRevenueColumnAmt |
| Exclusion | $135,883 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,462,669 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,237,785 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $224,884 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $224,884 | TotalRevenueColumnAmt |
| Exclusion | $224,884 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $7,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,694,308 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $360,767 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,961 | TotalAmt |
| Program Services | $82,443 | ProgramServicesAmt |
| Management And General | $13,559 | ManagementAndGeneralAmt |
| Fundraising | $26,959 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,620 | TotalAmt |
| Program Services | $329,621 | ProgramServicesAmt |
| Management And General | $54,213 | ManagementAndGeneralAmt |
| Fundraising | $107,786 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,399 | TotalAmt |
| Program Services | $9,647 | ProgramServicesAmt |
| Management And General | $1,584 | ManagementAndGeneralAmt |
| Fundraising | $3,168 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,037 | TotalAmt |
| Program Services | $30,175 | ProgramServicesAmt |
| Management And General | $4,954 | ManagementAndGeneralAmt |
| Fundraising | $9,908 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,888 | TotalAmt |
| Program Services | $31,415 | ProgramServicesAmt |
| Management And General | $5,158 | ManagementAndGeneralAmt |
| Fundraising | $10,315 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,776 | TotalAmt |
| Program Services | $204 | ProgramServicesAmt |
| Management And General | $3,567 | ManagementAndGeneralAmt |
| Fundraising | $5 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,542 | TotalAmt |
| Program Services | $1,323 | ProgramServicesAmt |
| Management And General | $23,189 | ManagementAndGeneralAmt |
| Fundraising | $30 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,157 | TotalAmt |
| Program Services | $2,219 | ProgramServicesAmt |
| Management And General | $38,887 | ManagementAndGeneralAmt |
| Fundraising | $51 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,707 | TotalAmt |
| Program Services | $3,321 | ProgramServicesAmt |
| Management And General | $19,901 | ManagementAndGeneralAmt |
| Fundraising | $485 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,967 | TotalAmt |
| Program Services | $4,523 | ProgramServicesAmt |
| Management And General | $222 | ManagementAndGeneralAmt |
| Fundraising | $222 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,147 | TotalAmt |
| Program Services | $13,359 | ProgramServicesAmt |
| Management And General | $5,922 | ManagementAndGeneralAmt |
| Fundraising | $9,866 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,580 | TotalAmt |
| Management And General | $133,580 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,734 | TotalAmt |
| Program Services | $55,812 | ProgramServicesAmt |
| Management And General | $2,602 | ManagementAndGeneralAmt |
| Fundraising | $6,320 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Impairment of land/ease | $743,839 | $743,839 | ||
| Community Engagement Pr | $129,459 | $129,237 | $162 | $60 |
| Property Management Exp | $115,491 | $112,888 | $588 | $2,015 |
| Fees | $29,327 | $11,539 | $10,795 | $6,993 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,199 | TotalAmt |
| Program Services | $33,320 | ProgramServicesAmt |
| Management And General | $6,459 | ManagementAndGeneralAmt |
| Fundraising | $5,420 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,109,830 | TotalAmt |
| Program Services | $1,594,885 | ProgramServicesAmt |
| Management And General | $325,342 | ManagementAndGeneralAmt |
| Fundraising | $189,603 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,987 | BOYAmt |
| EOY | $186,022 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,092 | BOYAmt |
| EOY | $893,005 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,000 | BOYAmt |
| EOY | $325,185 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,902 | BOYAmt |
| EOY | $14,040 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,783,734 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $942,896 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,974,417 | BOYAmt |
| EOY | $1,840,838 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,649,075 | BOYAmt |
| EOY | $4,903,997 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,277,568 | BOYAmt |
| EOY | $2,410,363 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,945,041 | BOYAmt |
| EOY | $10,573,450 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,601 | BOYAmt |
| EOY | $18,347 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $215,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,601 | BOYAmt |
| EOY | $233,347 | 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 | $5,105,515 | BOYAmt |
| EOY | $5,149,380 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,814,925 | BOYAmt |
| EOY | $5,190,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,920,440 | BOYAmt |
| EOY | $10,340,103 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,945,041 | BOYAmt |
| EOY | $10,573,450 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $584,478 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$224,775 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $50 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $59,910 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $1,260,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,518,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,476,253 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,762,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,333,541 | CurrentTaxYearAmt |
| Total | $8,351,710 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,260,473 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,518,864 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,476,253 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,762,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,333,541 | CurrentTaxYearAmt |
| Total | $8,351,710 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $679,889 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,671,821 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,747 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,883 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,445 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $135,883 | CurrentTaxYearAmt |
| Total | $426,871 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,077 | CurrentTaxYearMinus1YearAmt |
| Total | $94,769 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,873,350 | TotalSupportAmt |
| Public Support CY170 | 0.86460 | PublicSupportCY170Pct |
| Public Support PY170 | 0.76190 | 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 | 68 | TotalEasementsCnt |
| Total Acreage | 5413.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 160.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $9,322 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $795,577 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | $14,134 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $39,597 | OtherExpendituresAmt |
| End Year Balance | $775,114 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $733,489 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $102,215 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,127 | OtherExpendituresAmt |
| End Year Balance | $795,577 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $839,006 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$55,744 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $54,773 | OtherExpendituresAmt |
| End Year Balance | $733,489 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $816,029 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | $51,777 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $33,800 | OtherExpendituresAmt |
| End Year Balance | $839,006 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $622,949 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | $232,840 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $44,760 | OtherExpendituresAmt |
| End Year Balance | $816,029 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01768 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.83180 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15052 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $309,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $167,865 | DepreciationAmt |
| Book Value | $142,105 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,233,542 | OtherCostOrOtherBasisAmt |
| Depreciation | $619,372 | DepreciationAmt |
| Book Value | $1,614,170 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $240,222 | OtherCostOrOtherBasisAmt |
| Depreciation | $155,659 | DepreciationAmt |
| Book Value | $84,563 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,840,838 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Split-Interest Agreements | $658,608 |
| Conservation Property | $1,751,755 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,410,363 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,529,492 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$224,774 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $50 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $59,910 | OtherRevenueAmt |
| Revenue Not Reported | -$164,814 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,694,306 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,694,308 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,109,829 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,109,829 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,109,830 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 5: | All conservation easements are monitored by at least one visit on the property each year; none of the visits are conducted by any remote sensing, aerial flights or other means. |
| Part II, Line 9: | It is the policy of Coastal Mountains Land Trust 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 purchase of the easement as it is not a fee simple property. |
| Part X, Line 2: | Management of Coastal Mountains Land Trust believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits. |
| Part XI, Line 2d - Other Adjustments: | Change in Value of Split Interest Agreements 59,910. |
| Part XI, Line 4b - Other Adjustments: | Rounding 2. |
| Part XII, Line 4b - Other Adjustments: | Rounding 1. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15 | ContributionCnt |
| Noncash Contributions Rpt F990 | $80,300 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $398,200 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Supplies | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $10,289 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Members are those who contribute time as a volunteer or make a cash donation annually. |
| Form 990, Part VI, Section A, line 7a | Members elect board members at the annual membership meeting. |
| Form 990, Part VI, Section A, line 7b | Members may vote on the removal of directors. Members also have 150 days to comment on any changes to the bylaws or articles of incorporation before they go into effect. |
| Form 990, Part VI, Section B, line 11b | An annual audit of the Land Trust will be performed by a Certified Public Accountant, selected by the Finance and Investment Committee, who will also prepare IRS Form 990. Each member of the Board will be provided with a copy of the IRS Form 990, either digitally or printed, for his/her review prior to submission to the Internal Revenue Service. Board members may provide comments or questions to the Treasurer regarding the IRS Form 990 within seven days after their receipt of it. If said comments or questions require revision of the IRS Form 990, the Treasurer will obtain revisions as necessary. Thereafter, the Treasurer (or in his/her absence, another officer of the Board) will sign the final version of the IRS Form 990 and submit it to the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Section 7. Conflicts of interest in the policies of the Board of Directors (available at www.coastalmountains.org, select "Key Documents") describes in detail the Land Trust's attention to potential conflicts of interest. In summary, when a transaction, contract, or project of the Land Trust is considered by the Board and when there is any reason to think that a member of the Board, staff, committees, a major donor, or any other person closely involved with the Land Trust might have the potential of financial advantage from the activity, the Board Member or Executive Director who is aware of that potential conflict brings the situation to the attention of the entire Board for inquiry that the person does have an actual, potential, or perceived conflict of interest, the person is asked to fully disclose that for a recording in the minutes of the Board meeting and to absent him/herself from all discussion, deliberation, and decision concerning the matter. |
| Form 990, Part VI, Section B, line 15 | The Board of Directors annually evaluates the performance of the Executive Director and sets his/her compensation, utilizing surveys of compensation of Executive Directors of other nonprofit organizations in Maine as published biennially by the Maine Association of Nonprofits. |
| Form 990, Part VI, Section C, line 19 | The organization makes its policies and financial statements available for review on its website. |
| Form 990, Part XI, line 9: | Change in value of split interest agreement 59,910. |
| Form 990, Part XII, Line 2c: | The audit oversight has not changed from the previous year. |
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