KENNEBEC ESTUARY LAND TRUST: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- KENNEBEC ESTUARY LAND TRUST (EIN 01-0446468)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-07-06
- IRS object ID
- 201111879349300301
- Schema version
- 2010v3.2
- 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 | 2011-07-06T07:26:32-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010446468 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kennebec Estuary Land Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KENN | NameControl |
| Phone | 2074428400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1128 | AddressLine1 |
| City | Bath | City |
| State | ME | State |
| ZIP Code | 04530 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Andrew Perry | Name |
| Title | Treasurer | Title |
| Phone | 2074428400 | Phone |
| Date Signed | 2011-06-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David J Shorette CPA | Name |
| Phone | 2077753496 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jack Witham | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1128 | AddressLine1 |
| City | Bath | City |
| State | ME | State |
| ZIP Code | 04530 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 306874 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.kennebecestuary.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | ME | StateLegalDomicile |
| Activity Or Mission Description | The Kennebec Estuary Land Trust is dedicated to the conservation of the natural, historic, scenic, cultural and agricultural resources of the Kennebec Estuary. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 7 | TotalNbrEmployees |
| Total Nbr Volunteers | 48 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 152977 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 302349 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4095 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4525 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 453 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 157525 | TotalRevenuePriorYear |
| Total Revenue Current Year | 306874 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | 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 | 111855 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 122737 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 15288 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 65017 | OtherExpensePriorYear |
| Other Expenses Current Year | 156740 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 176872 | TotalExpensesPriorYear |
| Total Expenses Current Year | 279477 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -19347 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 27397 | RevenuesLessExpensesCY |
| Total Assets BOY | 2885674 | TotalAssetsBOY |
| Total Assets EOY | 2738467 | TotalAssetsEOY |
| Total Liabilities BOY | 388180 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 241154 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2497494 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2497313 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Kennebec Estuary Land Trust is dedicated to the conservation of the natural, historic, scenic, cultural and agricultural resources of the Kennebec Estuary. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 107560 | Expense |
| Revenue | 11029 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 81617 | Expense |
| Revenue | 42165 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 39049 | Expense |
| Revenue | 2437 | Revenue |
| Description | The Outreach and Development 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 228226 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 0 | 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 | 0 | 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 | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | 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 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 7 | 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | 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 | 1 | 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 | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | ME | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Andrew Perry | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2074428400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 92 Front Street | AddressLine1 |
| City | Bath | City |
| State | ME | State |
| ZIP Code | 04530 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Jack Witham | ||||||
| President | 10.00 | X | X | 0 | 0 | 0 |
| Dennis Dunbar | ||||||
| Vice President | 2.00 | X | X | 0 | 0 | 0 |
| Pam Tetley | ||||||
| Secretary | 3.00 | X | X | 0 | 0 | 0 |
| Andrew Perry | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Will Brune | ||||||
| Member At Large | 3.00 | X | 0 | 0 | 0 | |
| Steve August | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Bob Gravino | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Tom Barrington | ||||||
| Director | 3.00 | X | 0 | 0 | 0 | |
| Anne Hammond | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Archie Bonyun | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Loren Wright | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Carrie Kinne | ||||||
| Executive Director | 40.00 | X | 52741 | 0 | 1005 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 52741 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1005 | 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 |
| Membership Dues | 11978 | MembershipDues |
| All Other Contributions | 290371 | AllOtherContributions |
| Noncash Contributions | 65000 | NoncashContributions |
| Total Contributions | 302349 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4525 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4525 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 306874 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4525 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 113964 | Total |
| Program Services | 77285 | ProgramServices |
| Management And General | 24622 | ManagementAndGeneral |
| Fundraising | 12057 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2352 | Total |
| Program Services | 1341 | ProgramServices |
| Management And General | 729 | ManagementAndGeneral |
| Fundraising | 282 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6421 | Total |
| Program Services | 4495 | ProgramServices |
| Management And General | 1348 | ManagementAndGeneral |
| Fundraising | 578 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1450 | Total |
| Management And General | 1450 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8340 | Total |
| Program Services | 8340 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4335 | Total |
| Program Services | 4335 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7701 | Total |
| Program Services | 4307 | ProgramServices |
| Management And General | 1830 | ManagementAndGeneral |
| Fundraising | 1564 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5198 | Total |
| Program Services | 3958 | ProgramServices |
| Management And General | 1140 | ManagementAndGeneral |
| Fundraising | 100 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7860 | Total |
| Program Services | 5502 | ProgramServices |
| Management And General | 1651 | ManagementAndGeneral |
| Fundraising | 707 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3156 | Total |
| Program Services | 2719 | ProgramServices |
| Management And General | 437 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4878 | Total |
| Program Services | 2908 | ProgramServices |
| Management And General | 1970 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4320 | Total |
| Program Services | 4320 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3928 | Total |
| Program Services | 3142 | ProgramServices |
| Management And General | 786 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| Easement | 65000 | 65000 |
| Stewardship | 40574 | 40574 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279477 | Total |
| Program Services | 228226 | ProgramServices |
| Management And General | 35963 | ManagementAndGeneral |
| Fundraising | 15288 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 172577 | BOY |
| EOY | 183439 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1800 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2549963 | LandBuildingsEquipmentBasis |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2713097 | BOY |
| EOY | 2549963 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 3265 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2885674 | BOY |
| EOY | 2738467 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1154 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385000 | BOY |
| EOY | 240000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3180 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 388180 | BOY |
| EOY | 241154 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2497494 | BOY |
| EOY | 2483462 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 13851 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2497494 | BOY |
| EOY | 2497313 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2885674 | BOY |
| EOY | 2738467 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 27397 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -27578 | 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 | 292479 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 222540 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 98678 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 152977 | CurrentTaxYearMinus1Year |
| Current Tax Year | 302349 | CurrentTaxYear |
| Total | 1069023 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 292479 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 222540 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 98678 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 152977 | CurrentTaxYearMinus1Year |
| Current Tax Year | 302349 | CurrentTaxYear |
| Total | 1069023 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 1069023 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4149 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6557 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5683 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4014 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4525 | CurrentTaxYear |
| Total | 24928 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1093951 | TotalSupport |
| Public Support Pertcentage170 | 0.97720 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.97090 | 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 | 19 | TotalNumberOfEasements |
| Total Acreage | 1073.00 | TotalAcreage |
| Nmbr Hist Struct Easements | 0 | NmbrHistStructEasements |
| Nmbr Hist Struct Easements After | 0 | NmbrHistStructEasementsAfter |
| Nmbr Easements Modified | 0 | NmbrEasementsModified |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | 1 | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 56.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 907 | ExpensesIncurredForEnforcement |
| Sect170h Requirements Satisfied | 1 | Sect170hRequirementsSatisfied |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2549963 | OtherCostOrOtherBasis |
| Book Value | 2549963 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2549963 | TotalOfBookValueLandBuildings |
| Total Revenue | 306874 | TotalRevenue |
| Total Expenses | 279477 | TotalExpenses |
| Excess Or Deficit For Year | 27397 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 594 | NetUnrealizedGLOnInvestments |
| Other | -$28,172 | OtherAmount |
| Total Adjustments | -27578 | TotalAdjustments |
| Excess Or Deficit Per FS | -181 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 306874 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 306874 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 306874 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 279477 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 279477 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 279477 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Easements Enforcement Policies: | 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. |
| Description of How Organization Reports Conservation Easements: | 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. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | 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 8 - Other Adjustments: | Prior period adjustment for health insurance liability 1,828. Prior period adjustment for historical costs of Sewell Woods property -30,000. |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Real Estate Easement | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 65000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraised Value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| A board committee reviewed salary surveys to set up and monitor compensation of the Executive Director. | Form 990, Part VI, Section B, line 15a | |
| The governing documents, confict of interest policy, and financial statements are available to the public upon request. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized gains on investments: 594. Prior period adjustment for health insurance liability 1,828. Prior period adjustment for historical costs of Sewell Woods property -30,000. Total to Form 990, Part XI, Line 5: -27,578. | Form 990, Part XI, line 5: |
| Audit Oversight | The audit oversight process has not changed from the previous year. | Form 990 Part XII, line 2c |
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