CAPE ELIZABETH LAND TRUST INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CAPE ELIZABETH LAND TRUST INC (EIN 22-2736834)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-06-06
- IRS object ID
- 201301579349300500
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2013-06-06T06:26:46-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010463013 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Purdy Powers & Company | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Middle Street | AddressLine1 |
| City | Portland | City |
| State | ME | State |
| ZIP Code | 04101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222736834 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cape Elizabeth Land Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CAPE | NameControl |
| Phone | 2077676054 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 265 CCB 330 Ocean House Rd | AddressLine1 |
| City | Cape Elizabeth | City |
| State | ME | State |
| ZIP Code | 04107 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Christopher Franklin | Name |
| Title | Executive Director | Title |
| Phone | 2077676054 | Phone |
| Date Signed | 2013-05-30 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David J Shorette CPA | Name |
| PTIN | P00086553 | PTIN |
| Phone | 2077753496 | Phone |
| Date Prepared | 2013-05-30 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Christopher Franklin | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 265 CCB 330 Ocean House Rd | AddressLine1 |
| City | Cape Elizabeth | City |
| State | ME | State |
| ZIP Code | 04107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 792646 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.capelandtrust.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1985 | YearFormation |
| State Legal Domicile | ME | StateLegalDomicile |
| Activity Or Mission Description | The Cape Elizabeth Land Trust permanently conserves and provides stewardship for lands and easements located in Cape Elizabeth, Maine | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 150 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 317565 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 707737 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1501 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7648 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1001 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2348 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 320067 | TotalRevenuePriorYear |
| Total Revenue Current Year | 717733 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3836 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 104012 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 113074 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 41009 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 63390 | OtherExpensePriorYear |
| Other Expenses Current Year | 68925 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 171238 | TotalExpensesPriorYear |
| Total Expenses Current Year | 181999 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 148829 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 535734 | RevenuesLessExpensesCY |
| Total Assets BOY | 1331422 | TotalAssetsBOY |
| Total Assets EOY | 1855696 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8905 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1331422 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1846791 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Cape Elizabeth Land Trust permanently conserves and provides stewardship for lands and easements located in Cape Elizabeth, Maine | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 83135 | Expense |
| Description | Permanent conservation and stewardship of lands and easements that provide a public benefit of public access/recreation, protection of natural resources, scenic value of historical importance. | Description |
| Total Program Service Expense | 83135 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 1 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Christopher Franklin | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2077676054 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 Ocean House Road | AddressLine1 |
| City | Cape Elizabeth | City |
| State | ME | State |
| ZIP Code | 04107 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Edward Darling | ||||||
| President | 6.00 | X | X | 0 | 0 | 0 |
| D J Nelson | ||||||
| Vice President | 2.00 | X | X | 0 | 0 | 0 |
| Deborah Bragdon | ||||||
| Treasurer | 4.00 | X | X | 0 | 0 | 0 |
| Anne Carney | ||||||
| Secretary | 4.00 | X | X | 0 | 0 | 0 |
| Peter Carignan | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Steven Ballou | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Kathleen Janick | ||||||
| Director | 3.00 | X | 0 | 0 | 0 | |
| Suzanne McGinn | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Sheldon Smith | ||||||
| Director | 4.00 | X | 0 | 0 | 0 | |
| Frank Strout | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Tricia Wasserman | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Ang Foley | ||||||
| Director | 4.00 | X | 0 | 0 | 0 | |
| Tom Gale | ||||||
| Director | 2.50 | X | 0 | 0 | 0 | |
| Lisa Silverman-Gent | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Francis J Guthrie | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Jean C Hayes | ||||||
| Director | 4.00 | X | 0 | 0 | 0 | |
| Christopher Franklin | ||||||
| Executive Director | 40.00 | X | 55417 | 0 | 5000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 55417 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 5000 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 68171 | FundraisingEvents |
| Government Grants | 1500 | GovernmentGrants |
| All Other Contributions | 638066 | AllOtherContributions |
| Noncash Contributions | 23117 | NoncashContributions |
| Total Contributions | 707737 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7648 | TotalRevenueColumn |
| Exclusion | $7,648 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 74913 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 68171 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 74913 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2063 | GrossSalesOfInventory |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2063 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2063 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 285 | TotalRevenueColumn |
| Related Or Exempt Function Income | 285 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 285 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 717733 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2348 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,648 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56987 | Total |
| Program Services | 37042 | ProgramServices |
| Management And General | 8548 | ManagementAndGeneral |
| Fundraising | 11397 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33366 | Total |
| Program Services | 6607 | ProgramServices |
| Management And General | 20620 | ManagementAndGeneral |
| Fundraising | 6139 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15809 | Total |
| Program Services | 10276 | ProgramServices |
| Management And General | 2371 | ManagementAndGeneral |
| Fundraising | 3162 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6912 | Total |
| Program Services | 3339 | ProgramServices |
| Management And General | 2231 | ManagementAndGeneral |
| Fundraising | 1342 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110 | Total |
| Management And General | 110 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3077 | Total |
| Program Services | 1195 | ProgramServices |
| Management And General | 1882 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1015 | Total |
| Management And General | 1015 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2874 | Total |
| Program Services | 569 | ProgramServices |
| Management And General | 1776 | ManagementAndGeneral |
| Fundraising | 529 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5658 | Total |
| Program Services | 1120 | ProgramServices |
| Management And General | 3497 | ManagementAndGeneral |
| Fundraising | 1041 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4467 | Total |
| Program Services | 884 | ProgramServices |
| Management And General | 2761 | ManagementAndGeneral |
| Fundraising | 822 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Printing & Postage | 24850 | 8628 | 5751 | 10471 |
| Program Expense | 9693 | 9693 | ||
| Miscellaneous | 9370 | 6833 | 2537 | |
| Bank Fees | 2941 | 265 | 2676 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4870 | Total |
| Program Services | 3782 | ProgramServices |
| Management And General | 195 | ManagementAndGeneral |
| Fundraising | 893 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 181999 | Total |
| Program Services | 83135 | ProgramServices |
| Management And General | 57855 | ManagementAndGeneral |
| Fundraising | 41009 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 117518 | BOY |
| EOY | 86303 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 317624 | BOY |
| EOY | 301107 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 38661 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1265 | BOY |
| EOY | 7870 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1020 | BOY |
| EOY | 29410 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 205544 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 32335 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 440841 | BOY |
| EOY | 173209 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 639586 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 453154 | BOY |
| EOY | 579550 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1331422 | BOY |
| EOY | 1855696 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 8905 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 8905 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1306422 | BOY |
| EOY | 1112890 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25000 | BOY |
| EOY | 733901 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1331422 | BOY |
| EOY | 1846791 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1331422 | BOY |
| EOY | 1855696 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 535734 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -20365 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 181815 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 135139 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 170485 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 317565 | CurrentTaxYearMinus1Year |
| Current Tax Year | 707737 | CurrentTaxYear |
| Total | 1512741 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 181815 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 135139 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 170485 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 317565 | CurrentTaxYearMinus1Year |
| Current Tax Year | 707737 | CurrentTaxYear |
| Total | 1512741 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 403195 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1109546 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4834 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1888 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 238 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1534 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7648 | CurrentTaxYear |
| Total | 16142 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1277 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1273 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 554 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 765 | CurrentTaxYearMinus1Year |
| Current Tax Year | 285 | CurrentTaxYear |
| Total | 4154 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1533037 | TotalSupport |
| Gross Receipts From Admissions Etc | 2299 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.72380 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.76530 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation For Public Use | X | PreservationForPublicUse |
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Historic Land Area | X | HistoricLandArea |
| Total Number Of Easements | 13 | TotalNumberOfEasements |
| Total Acreage | 433.95 | TotalAcreage |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | 1 | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 55.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 400 | ExpensesIncurredForEnforcement |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 199461 | OtherCostOrOtherBasis |
| Depreciation | 27065 | Depreciation |
| Book Value | 172396 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6083 | OtherCostOrOtherBasis |
| Depreciation | 5270 | Depreciation |
| Book Value | 813 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 173209 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Property | Description |
| Book Value | 579550 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 579550 | TotalBookValueOtherAssets |
| Total Revenue | 717733 | TotalRevenue |
| Total Expenses | 181999 | TotalExpenses |
| Excess Or Deficit For Year | 535734 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 318 | NetUnrealizedGLOnInvestments |
| Other | -$20,683 | OtherAmount |
| Total Adjustments | -20365 | TotalAdjustments |
| Excess Or Deficit Per FS | 515369 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 717733 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 717733 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 717733 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 181999 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 181999 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 181999 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Easements Enforcement Policies: | Part II, Line 5: | As a matter of policy and practice CELT is committed to monitoring each conservation easement on an annual fiscal year basis. Such monitoring visits occur in accordance with CELT's Easement Monitoring Policy and Easement Enforcement Policy approved and amended by the Board ,and found in CELT's policy manual. Each easement property has a dedicated property file available to assist each monitoring visit, including relevant data points, current maps, baseline documentation copy, and past monitoring report findings. Monitoring of each property documents the current condition of the property to ensure that the public benefits and conservation values identified in the baseline documentation, conservation easement, land management plans and other project agreements. Ensuring that properties are being properly managed as of the date of the official monitoring visit is recognized as a fundamental, and legal responsibility of the Cape Elizabeth Land Trust. |
| Description of How Organization Reports Conservation Easements: | Part II, Line 9: | Conservations easements are included in Other Assets on line 15 of the balance sheet on page 11 along with donated and acquired lands for conservation. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | Management of CELT believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecongized tax benefits. |
| Part XI, Line 8 - Other Adjustments: | Change in Net Assets for Cash to Accrual 102,471. Prior Period Adjustments -123,154. Total to Schedule D, Part XI, Line 8: -20,683. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Paint For Preservation | NameOfEvent1 |
| Gross Receipts Event1 | 104580 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 55174 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 49406 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 49406 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Tri For Preservation | NameOfEvent2 |
| Gross Receipts Event2 | 37706 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 12199 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 25507 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 25507 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 798 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 798 | CharitableContribOtherEvents |
| Gross Receipts Total | 143084 | GrossReceiptsTotal |
| Charitable Contributions Total | 68171 | CharitableContributionsTotal |
| Gross Revenue Total Events | 74913 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 74913 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 74913 | DirectExpenseSummaryEvents |
| Net Income Summary | 0 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Edward Darling | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | President of the Board of Directors | Relationship |
| Amount Of Transaction | 29000 | AmountOfTransaction |
| Description Of Transaction | Sale to organization of printing and publishing services. Ted is the owner of Ethos Marketing | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | Donors that make a contribution of cash or in-kind in an amount specified by the board shall become members of the corporation and thus are entitled to vote in electing the Board of Directors. | |
| Form 990, Part VI, Section A, line 7a | The directors are elected by the members at the annual meeting. | |
| Form 990, Part VI, Section B, line 11 | The Treasurer, President, Governance Chair, Executive Director & Administrator review the Form 990 and required schedules in detail, prior to filing. | |
| Form 990, Part VI, Section B, line 12c | The Governance Committee Chair distributes the policy to Board and Committee members. These members review the policy, list any conflicts, sign and return the policy to the Governance Committee Chair for review and filing. | |
| Form 990, Part VI, Section B, line 15 | The compensation of the Executive Director is determined annually by the Executive Committee. | |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request at our office. | |
| Form 990, Part XI, line 5: | Net unrealized gains on investments: 318. Change in Net Assets for Cash to Accrual 102,471. Prior Period Adjustments -123,154. Total to Form 990, Part XI, Line 5: -20,365. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 1 | Per IRS guidance: The organization (a 501 (c) organization) has changed accounting method to comply with the Financial Accounting Standards Codification 958. | Change in Accounting Method |
| Form 990, Part XII, Line 2c | Fiscal year 2012 is the first year CELT underwent an audit. The Finance Committee was responsible for oversight of the audit. The audited financial statements were reviewed by the Board of Directors. | Audit Oversight Procedures |
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