KENNEBEC ESTUARY LAND TRUST: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: KENNEBEC ESTUARY LAND TRUST (EIN 01-0446468)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-04-05
IRS object ID: 201710959349300021
Schema version: 2016v3.0
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 G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-04-05T11:50:51-05:00	ReturnTs
Tax Period End	2016-12-31	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	2016-01-01	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
Phone	2074428400	PhoneNum
Signature	2017-03-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David J Shorette CPA	PreparerPersonNm
PTIN	P00086553	PTIN
Phone	2077753496	PhoneNum
Preparation	2017-03-04	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	24.39.189.18	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-03-04	IPDt
IP Tm	09:22:26	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	E9C9A6732F7FFC44E912C2BCA312AB969F26DCD9	AtSubmissionCreationDeviceId
At Submission Filing Device Id	C7D9B68F7F4F059FD1D35D0C148A4893E0E146F5	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Dennis Dunbar	PrincipalOfficerNm

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

Field	Value	IRS element (for citing)
Gross Receipts	$1,273,060	GrossReceiptsAmt
Group Return For Affiliates	0	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	16	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	128	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$890,359	PYContributionsGrantsAmt
CY Contributions Grants	$1,254,547	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$5,493	PYInvestmentIncomeAmt
CY Investment Income	$11,229	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$895,852	PYTotalRevenueAmt
CY Total Revenue	$1,265,776	CYTotalRevenueAmt
PY Grants And Similar Paid	$39,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$100,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$258,077	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$224,935	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$32,970	CYTotalFundraisingExpenseAmt
PY Other Expenses	$135,758	PYOtherExpensesAmt
CY Other Expenses	$452,037	CYOtherExpensesAmt
PY Total Expenses	$432,835	PYTotalExpensesAmt
CY Total Expenses	$776,972	CYTotalExpensesAmt
PY Revenues Less Expenses	$463,017	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$488,804	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,527,501	TotalAssetsBOYAmt
Total Assets EOY	$5,039,408	TotalAssetsEOYAmt
Total Liabilities BOY	$23,266	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$26,551	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,504,235	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,012,857	NetAssetsOrFundBalancesEOYAmt
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	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$508,572	ExpenseAmt
Grant	$100,000	GrantAmt
Desc	The Land Protection program is the cornerstone program of KELT serving the membership and regional landowners in the Kennebec Estuary. KELT has a community-based approach to land protection which is guided by a strategic approach focusing on identifying lands with the highest natural resources values. KELT manages a land protection program that works with dedicated volunteers, landowners, municipalities, other environmental organizations and state agencies to achieve successful outcomes.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$93,470	ExpenseAmt
Desc	The Stewardship program is dedicated to the perpetual care of the preserves and conservation easements held by the Kennebec Estuary Land Trust. The program manages all administration, oversight and planning of these properties in compliance with the Land Trust Alliance Standards & Practices. This work includes annual easement monitoring, ecological monitoring, trail maintenance and property upgrades.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$89,676	ExpenseAmt
Desc	The Outreach and Education program is vital to KELT by creating and coordinating opportunities in the community to educate and inform members, landowners and the general public about KELT's mission, goals, and benefit to the Kennebec Estuary region. This program establishes effective communication tools that include brochures, newsletters, website, email blasts, education workshops, and events. This ongoing program continues to build support and interest from the community.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$691,718	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	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	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	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	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	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	7	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Steve August	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
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

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Dennis Dunbar
Past President	6.00	Yes (X)	$0	$0	$0
Sue McLeod
President	2.00	Yes (X)	$0	$0	$0	Yes (X)
Pam Tetley
Director	1.00	Yes (X)	$0	$0	$0
Steve August
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Archie Bonyun
Director	2.00	Yes (X)	$0	$0	$0
Bob Gravino
Director	3.00	Yes (X)	$0	$0	$0
John Swenson
Director	2.00	Yes (X)	$0	$0	$0
Betsy Ham
Vice President	2.00	Yes (X)	$0	$0	$0	Yes (X)
Nancy Milam
Director	1.00	Yes (X)	$0	$0	$0
Becky Halbrook
Director	1.00	Yes (X)	$0	$0	$0
Jack Witham
Director	1.00	Yes (X)	$0	$0	$0
Eloise Vitelli
Director	1.00	Yes (X)	$0	$0	$0
Susan Bateson
Director	1.00	Yes (X)	$0	$0	$0
Dixie Stedman
Secretary	3.00	Yes (X)	$0	$0	$0	Yes (X)
Reeve Wood
Director	1.00	Yes (X)	$0	$0	$0
Carrie Kinne
Executive Director	40.00		$67,933	$0	$10,190	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$67,933	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,190	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	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
Membership Dues	$63,977	MembershipDuesAmt
Fundraising	$16,117	FundraisingAmt
Government Grants	$539,500	GovernmentGrantsAmt
All Other Contributions	$634,953	AllOtherContributionsAmt
Total Contributions	$1,254,547	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,129	TotalRevenueColumnAmt
Exclusion	$9,129	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,890	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,790	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,100	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,100	TotalRevenueColumnAmt
Exclusion	$2,100	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,494	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$16,117	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$4,494	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	$1,265,776	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$11,229	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	$100,000	TotalAmt
Program Services	$100,000	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$67,934	TotalAmt
Program Services	$55,706	ProgramServicesAmt
Management And General	$8,152	ManagementAndGeneralAmt
Fundraising	$4,076	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$115,877	TotalAmt
Program Services	$94,991	ProgramServicesAmt
Management And General	$14,833	ManagementAndGeneralAmt
Fundraising	$6,053	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,095	TotalAmt
Program Services	$4,181	ProgramServicesAmt
Management And General	$633	ManagementAndGeneralAmt
Fundraising	$281	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$20,974	TotalAmt
Program Services	$17,213	ProgramServicesAmt
Management And General	$2,606	ManagementAndGeneralAmt
Fundraising	$1,155	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,055	TotalAmt
Program Services	$12,500	ProgramServicesAmt
Management And General	$1,731	ManagementAndGeneralAmt
Fundraising	$824	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,120	TotalAmt
Program Services	$805	ProgramServicesAmt
Management And General	$315	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,998	TotalAmt
Management And General	$9,998	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,866	TotalAmt
Management And General	$1,866	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$79,120	TotalAmt
Program Services	$59,825	ProgramServicesAmt
Management And General	$3,786	ManagementAndGeneralAmt
Fundraising	$15,509	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$23,387	TotalAmt
Program Services	$21,188	ProgramServicesAmt
Management And General	$1,515	ManagementAndGeneralAmt
Fundraising	$684	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,191	TotalAmt
Program Services	$3,622	ProgramServicesAmt
Management And General	$569	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,441	TotalAmt
Program Services	$4,870	ProgramServicesAmt
Management And General	$1,521	ManagementAndGeneralAmt
Fundraising	$50	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Easement Acquisition	$291,179	$291,179
Supplies	$9,860	$9,521	$216	$123
Communications	$9,560	$4,675	$1,960	$2,925
Dues & Subscriptions	$3,991	$2,799	$459	$733

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,324	TotalAmt
Program Services	$8,643	ProgramServicesAmt
Management And General	$2,124	ManagementAndGeneralAmt
Fundraising	$557	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$776,972	TotalAmt
Program Services	$691,718	ProgramServicesAmt
Management And General	$52,284	ManagementAndGeneralAmt
Fundraising	$32,970	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,233	BOYAmt
EOY	$13,267	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$209,658	BOYAmt
EOY	$164,381	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$1,700	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$15,213	BOYAmt
EOY	$3,612	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,440	BOYAmt
EOY	$5,892	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,352,739	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,766,024	BOYAmt
EOY	$4,352,739	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$460,352	BOYAmt
EOY	$448,335	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$68,581	BOYAmt
EOY	$49,482	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,527,501	BOYAmt
EOY	$5,039,408	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,266	BOYAmt
EOY	$26,551	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,266	BOYAmt
EOY	$26,551	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,944,650	BOYAmt
EOY	$4,522,043	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$474,785	BOYAmt
EOY	$406,014	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$84,800	BOYAmt
EOY	$84,800	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,504,235	BOYAmt
EOY	$5,012,857	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,527,501	BOYAmt
EOY	$5,039,408	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$488,804	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$19,817	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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	$1,204,151	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$986,246	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,203,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$894,470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,259,040	CurrentTaxYearAmt
Total	$5,547,084	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,204,151	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$986,246	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,203,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$894,470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,259,040	CurrentTaxYearAmt
Total	$5,547,084	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$5,547,084	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,016	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,454	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,200	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,893	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,129	CurrentTaxYearAmt
Total	$25,692	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$5,572,776	TotalSupportAmt
Public Support CY170	0.99540	PublicSupportCY170Pct
Public Support PY170	0.99610	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	26	TotalEasementsCnt
Total Acreage	1493.70	TotalAcreageCnt
Modified Easements	0	ModifiedEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	151.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$2,644	ExpensesIncurredEnforcementAmt

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$34,500	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$51,262	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,071	InvestmentEarningsOrLossesAmt
End Year Balance	$55,333	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$51,302	BeginningYearBalanceAmt
Contributions	$300	ContributionsAmt
Investment Earnings Or Losses	-$340	InvestmentEarningsOrLossesAmt
End Year Balance	$51,262	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$50,000	ContributionsAmt
Investment Earnings Or Losses	$1,302	InvestmentEarningsOrLossesAmt
End Year Balance	$51,302	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.09000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.91000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,352,739	OtherCostOrOtherBasisAmt
Book Value	$4,352,739	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,352,739	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,295,088	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$19,817	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$5,001	DonatedServicesAndUseFcltsAmt
Other Revenue	$4,494	OtherRevenueAmt
Revenue Not Reported	$29,312	RevenueNotReportedAmt
Revenue Subtotal	$1,265,776	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,265,776	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$786,466	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$5,001	DonatedServicesUseFcltsAmt
Other Expenses Included	$4,494	OtherExpensesIncludedAmt
Expenses Not Reported	$9,495	ExpensesNotReportedAmt
Expenses Subtotal	$776,971	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$776,971	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part II, Line 5:	KELT'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 9:	It is the policy of KELT to record the donation or acquisition of an easement at its fair market value, in accordance with the most recent appraisal if available, as an income and expense item on KELT's financial statements. No amount is capitalized for the purchase of the easement as it is not a fee estate.
Part X, Line 2:	Schedule D Part X Line 2: Management 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 2d - Other Adjustments:	Direct Fundraising Expenses Netted with Revenue 4,494.
Part XII, Line 2d - Other Adjustments:	Direct Fundraising Expenses Netted with Revenue 4,494.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Art Event	Event1Nm
Gross Receipts Event1	$20,611	GrossReceiptsEvent1Amt
Charitable Contri Event1	$16,117	CharitableContriEvent1Amt
Gross Revenue Event1	$4,494	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$4,494	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$20,611	GrossReceiptsTotalAmt
Charitable Contributions Tot	$16,117	CharitableContributionsTotAmt
Gross Revenue Total Events	$4,494	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$4,494	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$4,494	DirectExpenseSummaryEventsAmt
Net Income Summary	$0	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	State of Maine Inland Fisheries and Wildlife	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	284 State Street	AddressLine1Txt
City	Augusta	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04330	ZIPCd

Field	Value	IRS element (for citing)
Cash Grant	$100,000	CashGrantAmt
Purpose Of Grant	To purchase a piece of land for conservation	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	Members provide financial or other support to the organization.
Form 990, Part VI, Section A, line 7a	Members elect directors at the annual meeting.
Form 990, Part VI, Section A, line 7b	Members approve bylaw changes.
Form 990, Part VI, Section B, line 11b	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, Section B, line 15a	A board committee reviewed salary surveys to set up and monitor compensation of the Executive Director.
Form 990, Part VI, Section C, line 19	The governing documents, confict of interest policy, and financial statements are available to the public upon request.
Form 990, Part IX, line 11g	Contract Services : Program service expenses 32,721. Management and general expenses 3,543. Fundraising expenses 15,401. Total expenses 51,665. Payroll Processing : Program service expenses 1,604. Management and general expenses 243. Fundraising expenses 108. Total expenses 1,955. Other : Program service expenses 25,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,500.
Form 990, Part XII, Line 2c	The audit oversight has not changed from the previous year.