2014-07-10T12:45:00-07:00 2013-12-31 Loiselle Goodwin & Hinds 12 Stillwater Avenue Ste 5 Bangor ME 04402 990 2013-01-01 010528014 MAINE FARMLAND TRUST MAIN 2073386575 97 MAIN STREET BELFAST ME 04915 JOHN PIOTTI President 2014-07-10 true CHRISTOPHER S HINDS P01070796 2079904585 2013 2015-11-30 17:44:51Z TAYLOR MUDGE 97 MAIN ST BELFAST ME 04915 8109739 false false X WWW.MAINEFARMLAND.ORG X 1999 ME MAINE FARMLAND TRUST PROTECTS FARMLAND, SUPPORTS FARMERS, AND ADVANCES FARMING. 13 13 26 95 -1481 -1481 3024445 3952367 220285 137846 -11831 210519 35322 4557 3268221 4305289 15000 84205 0 825615 1084596 60000 16240 207840 1001959 1197500 1902574 2382541 1365647 1922748 14288488 13928507 8698471 6413636 5590017 7514871 X MAINE FARMLAND TRUST PROTECTS FARMLAND, SUPPORTS FARMERS, AND ADVANCES FARMING. false false 1207816 49189 84869 THE FARMLAND PROTECTION PROGRAM ASSISTED LANDOWNERS AND LAND TRUST PERSONNEL WITH BOTH STRUCTURING AND IMPLEMENTING AGRICULTURAL CONSERVATION EASEMENTS. APPROXIMATELY 290 LANDOWNERS AND 27 LAND TRUSTS WERE SERVED IN 2013. 392292 35016 19268 THE FARM VIABILITY PROGRAM DIRECTLY SUPPORTED FARMERS WITH BUSINESS PLANNING, SHARED USE EQUIPMENT, AND COMMUNITY SCALE INFRASTRUCTURE, AND SUPPORTED COMMUNITIES BY PROTECTING FARMLAND BY KEEPING IT AGRICULTURALLY PRODUCTIVE. APPROXIMATELY 68 FARMS WERE SERVED IN 2013. 262821 31677 THE EDUCATION AND OUTREACH PROGRAMS PROVIDED WORKSHOPS, REGIONAL MEETINGS AND DISPLAYS AT AGRICULTURAL EVENTS TO PRESENT BOTH GENERAL AND TECHNICAL INFORMATION ABOUT FARMLAND PROTECTION; MADE A VARIETY OF PUBLIC PRESENTATIONS ABOUT FARMING'S NEEDS AND OPPORTUNITIES, INCLUDING FILM SHOWINGS; PROVIDED OUTREACH AND SERVICES TO MUNICIPALITIES TO HELP THEM SUPPORT FARMS AND FARMERS. APPROXIMATELY 940 FARMERS AND 6,270 OTHER (NON-FARMER) RURAL RESIDENTS WERE SERVED IN 2013. 90184 1953113 true true false true false false true false false true true false false true true false false true false false false false false true false false false true true false false false false false false false false false false false false true true false false true false false false false false true 38 0 false 26 true true false false false false false false 0 false false false false false false false false false false X 13 13 false false true false true true false true true false false true true true true true true true true false X KRISTIN VARNUM 2073386575 97 MAIN STREET BELFAST ME 04915 FRANKLIN B MILES JR Treasurer 5.00 0.00 X X 0 0 0 WILLIAM BELL Secretary 5.00 0.00 X X 0 0 0 STEVEN PAGE Director 4.00 0.00 X 0 0 0 PAUL BIRDSALL DIRECTOR 3.00 0.00 X 0 0 0 WALTER FLETCHER DIRECTOR 2.00 0.00 X 0 0 0 NEIL CRANE DIRECTOR 1.00 0.00 X 0 0 0 ELEANOR KINNEY DIRECTOR 2.00 0.00 X 0 0 0 SUSAN MORRIS VICE CHAIR 5.00 0.00 X X 0 0 0 JAMES LAWRENCE DIRECTOR 2.00 0.00 X 0 0 0 CECILY PINGREE DIRECTOR 2.00 0.00 X 0 0 0 TAYLOR MUDGE CHAIR 6.00 0.00 X X 0 0 0 HENRY WHITTEMORE DIRECTOR 2.00 0.00 X 0 0 0 JULIA DODGE DIRECTOR 2.00 0.00 X 0 0 0 JOHN PIOTTI President 40.00 0.00 X 109367 0 33956 109367 33956 1 false false false 0 89491 3862876 1924882 3952367 COMMUNITY FARM SHARE 11670 11670 FARMLAND RENTAL 84869 84869 INTEREST ON PROGrAM LOANS 7598 7598 MAINEFARE 21333 21333 OTHER 12376 12376 137846 537 537 0 0 12412 14484 -2072 -2072 -1481 -591 751748 3248200 758005 3031961 -6257 216239 209982 216239 -6257 0 0 0 MISCELLANEOUS 6629 6629 6629 4305289 354085 -1481 318 36464 36464 47741 47741 0 0 149624 74812 37406 37406 0 836743 614350 127382 95011 16073 11158 2734 2181 0 82156 57323 13812 11021 0 0 0 0 16240 16240 0 89827 75442 14385 12857 11609 1248 56179 38654 11157 6368 5619 1778 2488 1353 0 40912 28423 6959 5530 50478 42907 7571 0 0 237459 237459 0 17982 11342 3570 3070 12343 9712 1463 1168 PURCHASED EASEMENTS 253592 253592 FARMLAND OWNERSHIP EXPS 214322 214322 PROGRAM EXPENSES 142031 136166 5865 NEWSLETTER 16102 14492 1610 47797 35367 232 12198 2382541 1953113 221588 207840 8045 7732 579014 1472383 1695437 1534491 20675 83262 0 0 202196 176011 0 11519 16785 682198 60525 314272 621673 0 0 0 58335 11457330 9957835 14288488 13928507 203533 268510 15000 20000 1386 1386 8256510 5308420 202792 796570 19250 18750 8698471 6413636 X 3394874 5729931 2195143 1784940 5590017 7514871 14288488 13928507 1922748 2106 X false true X true false X 1811829 2566865 2357727 3114168 4061867 13912456 0 0 1811829 2566865 2357727 3114168 4061867 13912456 3863685 10048771 13657 10942 11504 54287 12949 103339 0 2595 15988 3960 20593 6629 49765 14065560 624125 0.71440 0.74520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 314 false false 314 false false X X 79 14 2 1 true 69 false 14893 2259 200 16952 13379 1714 200 14893 13642 -63 200 13379 12380 1462 200 13642 10236 2344 200 12380 1.00000 true false false 63942 63942 540761 19939 520822 56371 32107 24264 21124 8479 12645 621673 ARTWORK HELD FOR SALE OR DONATION 1568500 BENE. INTEREST IN ASSETS HELD BY OTHERS 16952 FARMS AND FARMLAND (NET OF DEPN) 8249549 REAL ESTATE NOT IN SERVICE 122834 9957835 EARNEST MONEY DEPOSITS 18750 18750 4326943 2106 5064 14484 21654 4305289 4305289 2402089 5064 14484 19548 2382541 2382541 Part II, Line 3 - Explanation of Each Easement Change 1. NEIL'S POINT LLC. THE ORIGINAL NEILS POINT EASEMENT WAS RECORDED PRIOR TO THE COMPLETION OF THE SURVEY. THE MODIFICATION SIMPLY PROVIDES A SURVEYOR'S LEGAL DESCRIPTION OF THE BUILDING AREAS THAT ARE PERMITTED UNDER THE LANGUAGE OF THE ORIGINAL EASEMENT.2. FREEMAN RIDGE. THE MODIFICATION WAS THE RESULT OF AN AGREEMENT NEGOTIATED TO RESOLVE A DISPUTE WITH AN ABUTTING LANDOWNER AS TO THE LOCATION OF THE BOUNDARY. THE TOTAL EASEMENT AREA OF 307 ACRES WAS AFFECTED INSUBSTANTIALLY BY THIS BOUNDARY ADJUSTMENT WHICH RESULTED IN A NET LOSS OF 0.13 ACRE OF EASEMENT AREA ALONG THE PROPERTY LINE IN A GENERALLY WOODED, NON-AGRICULTURUAL PORTION OF THE LAND. Part II, Line 5 - Summarized Policy Maine Farmland Trust inspects easement properties at least once each year to be sure no violations of the conservation restrictions have occurred. Unfortunately, violations do occur, and their likelihood increases as time passes and properties change hands. If a violation is discovered, Maine Farmland Trust is prepared to take follow up action with the landowner to seek voluntary correction of the problem, and to defend the terms of the easement in court when necessary. Part II, Line 9: Organization Reporting of conservation easements. ORGANIZATION DOES NOT RECORD CONSERVATION EASEMENTS ON ITS BALANCE SHEET AND DONATIONS OF EASEMENTS ARE NOT REFLECTED AS INCOME. MONITORING AND STEWARDSHIP EXPENSES ARE EXPENSED AS INCURRED.TEXT OF FINANCIAL STATEMENT FOOTNOTE:"CONSERVATION EASEMENTS ARE DEEMED TO BE WITHOUT ECONOMIC VALUE TO MAINE FARMLAND TRUST AND THEREFORE ARE VALUED AT ZERO FOR ACCOUNTING PURPOSES." Part V, Line 4: Intended uses of the endowment fund. QUASI-ENDOWMENT FUND EARNINGS ARE INTENDED TO BENEFIT THE GENERAL OPERATIONS OF THE ORGANIZATION. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL EXPENSES NETTED ON 990 $14484 Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES NETTED ON 990 $14484 X X X X X X X false CATE CRONIN P O BOX 1198 ROCKPORT ME 04856 ADVISORY false 14500 false 14500 ME true UPPER SACO VALLEY LAND TRUST 2686 WHITE MOUNTAIN HWY NORTH CONWAY NH 03860 020521030 501(c)(3) 10000 0 LAND PROTECTION 1 0 SUPPORT COMMUNITY FOOD EFFORTS 5 12725 FRESH FOOD (COMM. FARM SHARE) 350 35016 RETAIL VALUE FARM FRESH FRUITS & VEGETABLES Grantmaker's Description of How Grants are Used GRANT FUNDS ARE NOT MONITORED, PER SE.FOR THE LAND PROTECTION GRANT, MAINE FARMLAND TRUST CURRENTLY REQUIRES A FINAL PERFORMANCE REPORT PRIOR TO RELEASE OF GRANT MONIES, THEREFORE THE PROJECT IS COMPLETE AT THAT POINT AND NO FURTHER MONITORING IS GENERALLY REQUIRED.FOR THE COMMUNITY FOOD GRANTS, AN ANNUAL REPORT IS ONLY REQUIRED IF FURTHER FUNDING IS REQUESTED. X 2 1323000 APPRAISAL X 4 534367 ACTIVE MARKET X 8 NO VALUE X SOFTWARE 1 33425 RETAIL VALUE X A+E SERVICES 1 34090 RETAIL VALUE false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: THE FARM VIABILITY PROGRAM DIRECTLY SUPPORTED FARMERS WITH BUSINESS PLANNING, SHARED USE EQUIPMENT, AND COMMUNITY SCALE INFRASTRUCTURE, AND SUPPORTED COMMUNITIES BY PROTECTING FARMLAND BY KEEPING IT AGRICULTURALLY PRODUCTIVE. APPROXIMATELY 68 FARMS WERE SERVED IN 2013. OTHER PROGRAM SERVICES 5: maine farms realty (operating as a single member llc owned by maine farmland trust) Provided professional Real Estate services to maine farmland trust and Maine's Farm Community, through traditional and a la carte Real Estate services. Maine Farms Realty also educates Real Estate Agencies about farmland protection and engages those Agencies to work in partnership with Maine Farmland Trust. Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents BYLAWS WERE AMENDED AS FOLLOWS:1. ORGANIZATION'S PURPOSE WAS RESTATED TO BE MORE CONSISTENT WITH MISSION STATEMENT.2. EXECUTIVE COMMITTEE CHARTER WAS INTEGRATED INTO THE BY-LAWS.3. THE TITLES EXECUTIVE DIRECTOR, PRESIDENT, AND VICE PRESIDENT WERE CHANGED TO PRESIDENT, CHAIR, AND VICE CHAIR, RESPECTIVELY. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder INDIVIDUALS PAYING THE MINIMUM ANNUAL MEMBERSHIP DUES. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is provided to the Treasurer by the paid preparer. The Treasurer reviews and makes a recommendation and passes the 990 with his recommendation to all the Directors. The Directors are to respond within 4 days. If any response not to file is presented, the paid preparer will be asked to file an extension if necessary, otherwise the 990 will be filed as presented. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Annually, each director, employee, intern, regular volunteer, and committee member shall sign an acknowledgement of the Conflict of Interest Policy, affirming that such person:A. Has received a copy of the conflicts of interest policy,B. Has read and understands the policy,C. Has agreed to comply with the policy, andD. Understands that MFT is a charitable tax exempt organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes, and avoid private inurement, impermissible private benefit. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management When a new president is hired, compensation shall be set by the Board of Directors following a review of compensation levels at other Maine non-profit organizations with comparable budgets and programs. This review shall serve as guidance to the Board, but not the only determinant of compensation level. Future adjustments in compensation may be made by the Board as it sees fit. Normally, this will occur through the annual budget process. The Board may consider increases in compensation as cost of living adjustments, as the result of organizational growth, and/or to reward exceptional job performance. The Board may also consider decreases in compensation, depending on the fiscal health of the organization and/or job performance. Before making any compensation adjustment in excess of 5% (up or down), the Board shall once again review compensation levels at other Maine non-profit organizations to guide its decision. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees All other staff are hired by the president. When a new employee is hired, compensation is set by the president based on several factors, including (but not necessarily limited to): the new employee's skills and experience; equity with other MFT staff doing similar work; and a review of compensation levels for similar jobs at other Maine non-profit organizations.Future adjustments in compensation may be made by president, normally following an annual performance review as part of the annual budget process. The president may consider increases in compensation as cost of living adjustments, as the result of changes in job description, and/or to reward exceptional job performance. In extraordinary circumstances, the president may also consider decreases in compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Maine Farmland Trust's books and records are available for inspection by the public upon written notice at least 5 business days before the date of inspection. MAINE FARMS REALTY LLC 97 MAIN STREET BELFAST ME 04915 452772209 FARM RELATED REAL ESTATE BROKERAGE ME 122310 31588 MAINE FARMLAND TRUST false false false false false false false false false false false false false false false false false false false