SHARON LAND TRUST INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SHARON LAND TRUST INC (EIN 06-1069118)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-07
- IRS object ID
- 202503119349303175
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-07T15:40:16-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205828625 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SINNAMON & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 665 | AddressLine1Txt |
| City | Canaan | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061069118 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARON LAND TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ALLEN REISER | InCareOfNm |
| Business Name Control | SHAR | BusinessNameControlTxt |
| Phone | 8603645137 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1027 | AddressLine1Txt |
| City | SHARON | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06069 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALLEN REISER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8603645137 | PhoneNum |
| Signature | 2025-09-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE R SINNAMON CPA | PreparerPersonNm |
| PTIN | P00759996 | PTIN |
| Phone | 8608247734 | PhoneNum |
| Preparation | 2025-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,043,538 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SHARONLANDTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | THE PURPOSE OF THE TRUST IS TO PROTECT AND CONSERVE LAND IN THE TOWN OF SHARON CT | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,059,535 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,677,259 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $137,876 | PYInvestmentIncomeAmt |
| CY Investment Income | $366,279 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,197,411 | PYTotalRevenueAmt |
| CY Total Revenue | $3,043,538 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $119,596 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $156,436 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $24,993 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $161,406 | PYOtherExpensesAmt |
| CY Other Expenses | $245,981 | CYOtherExpensesAmt |
| PY Total Expenses | $281,002 | PYTotalExpensesAmt |
| CY Total Expenses | $402,417 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $916,409 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,641,121 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,230,295 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,889,755 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,134 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,362 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,224,161 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,877,393 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF THE TRUST IS TO PROTECT AND CONSERVE LAND IN THE TOWN OF SHARON CT | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $296,804 | ExpenseAmt |
| Desc | LAND CONSERVATION, MAINTENANCE OF OPEN SPACE LAND PRESERVES AND ACQUISITION OF DEVELOPMENT RIGHTS TO PRESERVE OPEN SPACE | Desc |
| Total Program Service Expenses | $296,804 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALLEN REISER | PersonNm |
| Phone | 8603645137 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 67 MAIN STREET PO BOX 1027 | AddressLine1Txt |
| City | SHARON | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06069 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| CAROLYN KLOCKER | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $60,092 | $0 | $1,710 | |
| ROGER LIDDELL | |||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DOUGLAS RICK | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT H MATTOON | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ALLEN REISER | |||||||
| TREASURER | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JILL DREW | |||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JENNIFER DILLON | |||||||
| PRESIDENT | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PURDY EATON | |||||||
| SECRETARY | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MEREDITH ROLLINS | |||||||
| DIRECTOR | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $60,092 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,710 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $2,677,259 | AllOtherContributionsAmt |
| Noncash Contributions | $2,364,458 | NoncashContributionsAmt |
| Total Contributions | $2,677,259 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $366,279 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $366,279 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,043,538 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $366,279 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,928 | TotalAmt |
| Program Services | $76,698 | ProgramServicesAmt |
| Management And General | $55,138 | ManagementAndGeneralAmt |
| Fundraising | $9,092 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,843 | TotalAmt |
| Program Services | $3,518 | ProgramServicesAmt |
| Management And General | $1,153 | ManagementAndGeneralAmt |
| Fundraising | $172 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,665 | TotalAmt |
| Program Services | $5,809 | ProgramServicesAmt |
| Management And General | $4,160 | ManagementAndGeneralAmt |
| Fundraising | $696 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,500 | TotalAmt |
| Program Services | $61,500 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,879 | TotalAmt |
| Management And General | $9,879 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,065 | TotalAmt |
| Program Services | $850 | ProgramServicesAmt |
| Management And General | $215 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,033 | TotalAmt |
| Fundraising | $15,033 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,700 | TotalAmt |
| Management And General | $6,700 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,850 | TotalAmt |
| Program Services | $2,850 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,825 | TotalAmt |
| Program Services | $9,668 | ProgramServicesAmt |
| Management And General | $2,157 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ACQUISTIONS EXPENSE | $19,297 | $19,297 |
| LAND MANAGEMENET STEWARDSHIP | $102,192 | $102,192 |
| COMMUNITY OUTREACH | $11,222 | $11,222 |
| DUES | $3,200 | $3,200 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,218 | TotalAmt |
| Management And General | $1,218 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,417 | TotalAmt |
| Program Services | $296,804 | ProgramServicesAmt |
| Management And General | $80,620 | ManagementAndGeneralAmt |
| Fundraising | $24,993 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,376 | BOYAmt |
| EOY | $189,425 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,325 | BOYAmt |
| EOY | $6,257 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,331,301 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,204 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,723,947 | BOYAmt |
| EOY | $16,317,097 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,324,647 | BOYAmt |
| EOY | $3,625,476 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,751,500 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,230,295 | BOYAmt |
| EOY | $21,889,755 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,134 | BOYAmt |
| EOY | $12,362 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,134 | BOYAmt |
| EOY | $12,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,562,149 | BOYAmt |
| EOY | $19,223,564 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,662,012 | BOYAmt |
| EOY | $2,653,829 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,224,161 | BOYAmt |
| EOY | $21,877,393 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,230,295 | BOYAmt |
| EOY | $21,889,755 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,641,121 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $12,111 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,065,307 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $426,671 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,404,643 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,059,535 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,043,538 | CurrentTaxYearAmt |
| Total | $6,999,694 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,065,307 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $426,671 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,404,643 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,059,535 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,043,538 | CurrentTaxYearAmt |
| Total | $6,999,694 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $6,999,694 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,307 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,846 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,876 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $366,279 | CurrentTaxYearAmt |
| Total | $607,244 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,307 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,846 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,876 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $366,279 | CurrentTaxYearAmt |
| Total | $607,244 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,614 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $437,607 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,457,489 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,197,411 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,409,817 | CurrentTaxYearAmt |
| Total | $7,606,938 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92020 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94100 | PublicSupportPY509Pct |
| Investment Income CY | 0.08000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.06000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 |
| Total Easements | 54 | TotalEasementsCnt |
| Total Acreage | 2008.23 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 190.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $1,500 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,465,419 | BeginningYearBalanceAmt |
| End Year Balance | $2,465,419 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,465,419 | BeginningYearBalanceAmt |
| End Year Balance | $2,465,419 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,465,419 | BeginningYearBalanceAmt |
| End Year Balance | $2,465,419 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,465,419 | BeginningYearBalanceAmt |
| End Year Balance | $2,465,419 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,465,419 | BeginningYearBalanceAmt |
| End Year Balance | $2,465,419 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,296,395 | OtherCostOrOtherBasisAmt |
| Book Value | $16,296,395 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,906 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,204 | DepreciationAmt |
| Book Value | $20,702 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,317,097 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | JACKSON PECK LAND COMPANY INC | Desc |
| Book Value | $1,751,500 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,751,500 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $3,055,649 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $12,111 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $12,111 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,043,538 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,043,538 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $400,276 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $400,276 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $400,276 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 3-Summary of easement written policies | SHARON LAND TRUST OPERATES UNDER ITS FOUR-PAGE CONSERVATION RESTRICTION ENFORCEMENT POLICY WHICH IS AVAILABLE IMMEDIATELY UPON REQUEST. THE POLICY DESCRIBES IN DETAIL OUR PROCEDURES FOR ANNUAL MONITORING OF EACH EASEMENT AS WELL AS REPORTING OF VIOLATIONS, IF DISCOVERED. IT ALSO ELABORATES ON VIOLATION PREVENTION AND ENFORCEMENT RESPONSE STRATEGIES AND REMEDIES.SHARON LAND TRUST IS AWARE OF NO SHORTCOMINGS, INSUFFICIENCY OR OMISSION PERTAINING TO ITS CONSERVATION RESTRICTION ENFORCEMENT POLICY. |
| Part II, Line 9-Description of easement reporting | EASEMENTS ARE NOT RECORDED AS ASSETS OR REVENUE ON THE ORGANIZATIONS FINANCIAL STATEMENTS. EASEMENTS ARE SEPERATELY TRACKED AND MONITORED FOR COMPLIANCE WITH EASEMENT RESTRICTIONS FOR EACH PROPERTY ON WHICH THE ORGANIZATION HAS BEEN GRANTED AN EASEMENT. |
| Part V, Line 4-Intended uses of endowment funds | ENDOWMENT FUND EARNINGS MAY BE USED FOR PROGRAM PURPOSES INCLUDING MONITORING OF CONSERVATION EASEMENTS AND LAND PROTECTION. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $19,958 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,751,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $596,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | A MEMBER OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES A DRAFT OF THE 990 RETURN PRIOR TO THE RETURN BEING FILED |
| Conflict of interest policy compliance Part VI line 12c | TO ENSURE THAT ENTITY OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED THAT INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE RESONABLE, ARE BASED ON COMPETENT SURVEY INFORMATION, AND ARE THE RESULTS OF ARMS-LENGHTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ENTITYS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT RESONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSABLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| Governing documents etc available to public Part VI line 19 | THE ENTITYS GOVERNING DOCUMENTS INCLUDING FORMS 1023 AND 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ENTITYS CONFLICT OF INTEREST, WHISTLE BLOWER AND DOCUMENT RETENTION POLICIES ARE MAINTAINED AND AVAILABLE UPON REQUEST. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | UNREALIZED GAIN OR LOSS ON INVESTMENTS |