KENNEBEC ESTUARY LAND TRUST: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- KENNEBEC ESTUARY LAND TRUST (EIN 01-0446468)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-04-06
- IRS object ID
- 201520969349300522
- Schema version
- 2014v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-06T13:28:27-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | 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 | 2014-01-01 | 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 | 2015-03-07 | 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 | 2015-03-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | 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 | $1,204,377 | 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 | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $986,246 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,203,177 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,454 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,200 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $989,700 | PYTotalRevenueAmt |
| CY Total Revenue | $1,204,377 | 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 | $229,493 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $227,622 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $58,795 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $194,100 | PYOtherExpensesAmt |
| CY Other Expenses | $406,823 | CYOtherExpensesAmt |
| PY Total Expenses | $423,593 | PYTotalExpensesAmt |
| CY Total Expenses | $634,445 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $566,107 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $569,932 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,494,066 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,073,102 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,564 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,605 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,465,502 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,048,497 | 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 | $105,653 | ExpenseAmt |
| 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 | $311,775 | 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 | $85,685 | 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 | $503,113 | 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 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dennis Dunbar | ||||||
| President | 12.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Sue McLeod | ||||||
| Vice President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Pam Tetley | ||||||
| Secretary | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steve August | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Loren Wright | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tom Barrington | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| 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 | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| 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 | |
| Carrie Kinne | ||||||
| Executive Director | 40.00 | Yes (X) | $65,516 | $0 | $6,879 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $65,516 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,879 | 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 | $19,304 | MembershipDuesAmt |
| Government Grants | $563,700 | GovernmentGrantsAmt |
| All Other Contributions | $620,173 | AllOtherContributionsAmt |
| Noncash Contributions | $56,485 | NoncashContributionsAmt |
| Total Contributions | $1,203,177 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,200 | TotalRevenueColumnAmt |
| Exclusion | $1,200 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,204,377 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,200 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,622 | TotalAmt |
| Program Services | $163,835 | ProgramServicesAmt |
| Management And General | $38,156 | ManagementAndGeneralAmt |
| Fundraising | $25,631 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231 | TotalAmt |
| Management And General | $231 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,495 | TotalAmt |
| Management And General | $9,495 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,101 | TotalAmt |
| Management And General | $1,101 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,213 | TotalAmt |
| Program Services | $268,565 | ProgramServicesAmt |
| Management And General | $11,069 | ManagementAndGeneralAmt |
| Fundraising | $14,579 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,051 | TotalAmt |
| Program Services | $8,687 | ProgramServicesAmt |
| Management And General | $1,992 | ManagementAndGeneralAmt |
| Fundraising | $1,372 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,347 | TotalAmt |
| Program Services | $1,331 | ProgramServicesAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
| Fundraising | $16 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,797 | TotalAmt |
| Program Services | $4,354 | ProgramServicesAmt |
| Management And General | $1,369 | ManagementAndGeneralAmt |
| Fundraising | $74 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Printing & Copying | $16,300 | $9,296 | $1,460 | $5,544 |
| Easement Acquisition | $13,757 | $13,757 | ||
| Equipment | $12,097 | $11,211 | $466 | $420 |
| Events | $10,031 | $2,204 | $1,475 | $6,352 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,403 | TotalAmt |
| Program Services | $19,873 | ProgramServicesAmt |
| Management And General | $4,723 | ManagementAndGeneralAmt |
| Fundraising | $4,807 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634,445 | TotalAmt |
| Program Services | $503,113 | ProgramServicesAmt |
| Management And General | $72,537 | ManagementAndGeneralAmt |
| Fundraising | $58,795 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,393 | BOYAmt |
| EOY | $285,399 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,459 | BOYAmt |
| EOY | $11,906 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452 | BOYAmt |
| EOY | $8,389 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $806 | BOYAmt |
| EOY | $3,131 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,407,563 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,127,838 | BOYAmt |
| EOY | $3,407,563 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,053 | BOYAmt |
| EOY | $301,414 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,065 | BOYAmt |
| EOY | $55,300 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,494,066 | BOYAmt |
| EOY | $4,073,102 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,564 | BOYAmt |
| EOY | $24,605 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,564 | BOYAmt |
| EOY | $24,605 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,242,840 | BOYAmt |
| EOY | $3,587,589 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,662 | BOYAmt |
| EOY | $376,408 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $84,500 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,465,502 | BOYAmt |
| EOY | $4,048,497 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,494,066 | BOYAmt |
| EOY | $4,073,102 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $569,932 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $13,063 | 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 | $302,349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $674,832 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,204,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $986,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,203,177 | CurrentTaxYearAmt |
| Total | $4,370,755 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302,349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $674,832 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,204,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $986,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,203,177 | CurrentTaxYearAmt |
| Total | $4,370,755 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,370,755 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,525 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,114 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,454 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,200 | CurrentTaxYearAmt |
| Total | $15,309 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,386,064 | TotalSupportAmt |
| Public Support CY170 | 0.99650 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99460 | 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 | 24 | TotalEasementsCnt |
| Total Acreage | 1474.00 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 87.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $956 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $34,500 | RevenuesIncludedAmt |
| 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 | $0 | BeginningYearBalanceAmt |
| Contributions | $50,000 | ContributionsAmt |
| End Year Balance | $50,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | 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 | $3,407,563 | OtherCostOrOtherBasisAmt |
| Book Value | $3,407,563 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,407,563 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,204,377 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,204,377 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,204,377 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $634,445 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $634,445 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $634,445 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 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 KELTs 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. |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $34,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | 9 works of art by artist Bernard Langlais were donated by Kohler Foundation. The artwork may not be sold. | ExplanationTxt |
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 11 | 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 268,565. Management and general expenses 9,831. Fundraising expenses 14,579. Total expenses 292,975. Payroll Processing: Program service expenses 0. Management and general expenses 1,238. Fundraising expenses 0. Total expenses 1,238. |
| Form 990, Part XII, Line 2c | The audit oversight has not changed from the previous year. |
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