MAINE FARMLAND TRUST INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MAINE FARMLAND TRUST INC (EIN 01-0528014)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-04-10
- IRS object ID
- 202601009349301310
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-10T13:59:04-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010463013 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Purdy Powers & Company | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Middle Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010528014 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maine Farmland Trust | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAIN | BusinessNameControlTxt |
| Phone | 2073386575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 97 Main Street | AddressLine1Txt |
| City | Belfast | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04915 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kristin Varnum | PersonNm |
| Person Title | VP/CFO | PersonTitleTxt |
| Phone | 2073386575 | PhoneNum |
| Signature | 2026-04-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Maria M Happnie CPA | PreparerPersonNm |
| PTIN | P01793776 | PTIN |
| Phone | 2077753496 | PhoneNum |
| Preparation | 2026-04-09 | 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) |
|---|---|---|
| Principal Officer | Kristin Varnum | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 97 Main Street | AddressLine1Txt |
| City | Belfast | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04915 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,367,459 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mainefarmlandtrust.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | Maine Farmland Trust protects farmland, supports farmers, and advances the future of farming. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,795,723 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,037,275 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,571 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,196 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,648,322 | PYInvestmentIncomeAmt |
| CY Investment Income | $236,409 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,569 | PYOtherRevenueAmt |
| CY Other Revenue | $2,875 | CYOtherRevenueAmt |
| PY Total Revenue | $5,173,541 | PYTotalRevenueAmt |
| CY Total Revenue | $8,306,755 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $147,855 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,091,762 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,473,132 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,941,104 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $783,724 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,007,780 | PYOtherExpensesAmt |
| CY Other Expenses | $2,845,050 | CYOtherExpensesAmt |
| PY Total Expenses | $6,628,767 | PYTotalExpensesAmt |
| CY Total Expenses | $7,877,916 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,455,226 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $428,839 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,990,758 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,539,021 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,595,953 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $812,599 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,394,805 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,726,422 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Maine Farmland Trust protects farmland, supports farmers, and advances the future of farming. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,921,872 | ExpenseAmt |
| Grant | $413,702 | GrantAmt |
| Revenue | $7,374 | RevenueAmt |
| Desc | FARMLAND PROTECTION: Permanently protected farmland through acceptance of donated agricultural conservation easements, purchase of agricultural conservation easements, and purchase, protection, and resale of farms. This year, MFT completed 10 land protection projects, protecting 1,837 acres of land. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $629,026 | ExpenseAmt |
| Revenue | $500 | RevenueAmt |
| Desc | STEWARDSHIP: The Stewardship program is responsible for monitoring protected farmland to ensure that the conservation values of the property are protected forever. This period, MFT completed annual easement monitoring for 304 easements, covering over 45,215 acres. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $588,292 | ExpenseAmt |
| Revenue | $1,748 | RevenueAmt |
| Desc | EDUCATION & OUTREACH: Provided workshops, presentations, regional meetings and displays at agricultural and related events to present both general and technical information about MFT's work. Hosted a variety of events to increase public awareness about the challenges farmers face and educate about MFT's work to protect farmland and support Maine farms through our programs and policy efforts. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,360,744 | ExpenseAmt |
| Grant | $678,060 | GrantAmt |
| Revenue | $22,322 | RevenueAmt |
| Desc | FARMLAND ACCESS: Collaborated with external partners to address systemic and individual farmland access and transfer challenges. Operated FarmLink, which matches prospective farmers with landowners that have farms available for lease or sale. This period, through our FarmLink program, 642 acres of farmland remained in farming or were brought into production by new farmers through 5 farm links.FARM BUSINESS PLANNING: Directly supported farmers with business planning, offering training and technical assistance to farmers. This period, our farm business planning program served 65 unique farm businesses with 90 engagements in workshops, technical assistance and grants.CLIMATE: Improved viability of farms through increased understanding of their land and adaptation to climate risks and connecting to resources. This period, our Climate Resilience team supported 57 farm businesses with technical assistance support and/or climate resilience grants.PFAS RESPONSE: Directly supported farmers affected by PFAS by providing education, technical assistance, and grants to support farms affected by PFAS. This period, 11 farms were directly supported with PFAS related grants.POLICY & RESEARCH: Worked on federal, state, and municipal policy issues that affect Maine farms, and engaged in those policy areas that directly impact our ability to protect farmland, support farmers, and advance the future of farming. Conducted research and prepared reports and articles to inform MFT's policy work, support other MFT program areas, and educate policymakers and the public about issues affecting Maine agriculture. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,360,744 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $678,060 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $22,322 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,499,934 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 79 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kristin Varnum | PersonNm |
| Phone | 2073386575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 97 Main St | AddressLine1Txt |
| City | Belfast | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04915 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dave Colson | ||||||
| Chair | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Margot Anne Kelley | ||||||
| Vice Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Justin Jamison | ||||||
| Treasurer | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Alix Hopkins | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jason Bolton | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Amanda Bunker | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Crane | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Caitlin Frame | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Lauren Giroux | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Don Perkins | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Tom Settlemire | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Drew Sigfridson | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Henry Whittemore | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kristin Varnum | ||||||
| Interim President | 40.00 | Yes (X) | $178,869 | $0 | $23,007 | |
| Stacy Brenner | ||||||
| President | 40.00 | Yes (X) | $60,612 | $0 | $2,121 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $239,481 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $25,128 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Drummond Woodsum | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 84 Marginal Way STE 600 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Legal | ServicesDesc |
| Compensation | $129,698 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $176,578 | MembershipDuesAmt |
| All Other Contributions | $7,860,697 | AllOtherContributionsAmt |
| Noncash Contributions | $419,492 | NoncashContributionsAmt |
| Total Contributions | $8,037,275 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Food hub rental | 532000 | $20,112 | $20,112 |
| Farmland rental | 532000 | $7,374 | $7,374 |
| Interest on program lo | 900099 | $2,210 | $2,210 |
| Easement amendments | 900099 | $500 | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,196 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $237,613 | TotalRevenueColumnAmt |
| Exclusion | $237,613 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $59,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $60,704 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,204 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,204 | TotalRevenueColumnAmt |
| Exclusion | -$1,204 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,748 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,748 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,748 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,127 | TotalRevenueColumnAmt |
| Exclusion | $1,127 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,127 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,306,755 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,944 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $237,536 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,091,762 | TotalAmt |
| Program Services | $1,091,762 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,876 | TotalAmt |
| Program Services | $143,195 | ProgramServicesAmt |
| Management And General | $26,498 | ManagementAndGeneralAmt |
| Fundraising | $32,183 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,025,917 | TotalAmt |
| Program Services | $2,202,334 | ProgramServicesAmt |
| Management And General | $310,393 | ManagementAndGeneralAmt |
| Fundraising | $513,190 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,821 | TotalAmt |
| Program Services | $81,592 | ProgramServicesAmt |
| Management And General | $12,808 | ManagementAndGeneralAmt |
| Fundraising | $19,421 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,201 | TotalAmt |
| Program Services | $251,071 | ProgramServicesAmt |
| Management And General | $38,674 | ManagementAndGeneralAmt |
| Fundraising | $44,456 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,289 | TotalAmt |
| Program Services | $186,661 | ProgramServicesAmt |
| Management And General | $34,986 | ManagementAndGeneralAmt |
| Fundraising | $43,642 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,375 | TotalAmt |
| Program Services | $156,794 | ProgramServicesAmt |
| Management And General | $1,581 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,289 | TotalAmt |
| Management And General | $36,289 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,824 | TotalAmt |
| Program Services | $184,502 | ProgramServicesAmt |
| Management And General | $16,301 | ManagementAndGeneralAmt |
| Fundraising | $9,021 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,546 | TotalAmt |
| Program Services | $17,546 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,510 | TotalAmt |
| Program Services | $20,380 | ProgramServicesAmt |
| Management And General | $2,861 | ManagementAndGeneralAmt |
| Fundraising | $3,269 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,644 | TotalAmt |
| Program Services | $119,936 | ProgramServicesAmt |
| Management And General | $20,798 | ManagementAndGeneralAmt |
| Fundraising | $36,910 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,447 | TotalAmt |
| Program Services | $68,828 | ProgramServicesAmt |
| Management And General | $13,223 | ManagementAndGeneralAmt |
| Fundraising | $12,396 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,995 | TotalAmt |
| Program Services | $93,934 | ProgramServicesAmt |
| Management And General | $11,125 | ManagementAndGeneralAmt |
| Fundraising | $9,936 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,346 | TotalAmt |
| Program Services | $22,529 | ProgramServicesAmt |
| Management And General | $5,726 | ManagementAndGeneralAmt |
| Fundraising | $4,091 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,752 | TotalAmt |
| Program Services | $55,398 | ProgramServicesAmt |
| Management And General | $10,448 | ManagementAndGeneralAmt |
| Fundraising | $11,906 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,956 | TotalAmt |
| Program Services | $29,406 | ProgramServicesAmt |
| Management And General | $5,240 | ManagementAndGeneralAmt |
| Fundraising | $2,310 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Purchased easements | $1,398,524 | $1,398,524 | |
| Farm business planning | $52,642 | $52,642 | |
| Policy and research | $24,144 | $24,144 | |
| Farmland ownership | $20,043 | $19,730 | $313 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,013 | TotalAmt |
| Program Services | $279,026 | ProgramServicesAmt |
| Management And General | $46,994 | ManagementAndGeneralAmt |
| Fundraising | $40,993 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,877,916 | TotalAmt |
| Program Services | $6,499,934 | ProgramServicesAmt |
| Management And General | $594,258 | ManagementAndGeneralAmt |
| Fundraising | $783,724 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,951 | BOYAmt |
| EOY | $357,118 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,946,892 | BOYAmt |
| EOY | $4,497,334 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,062,650 | BOYAmt |
| EOY | $1,153,721 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,530 | BOYAmt |
| EOY | $4,629 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $561,843 | BOYAmt |
| EOY | $331,052 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,953 | BOYAmt |
| EOY | $29,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,082,524 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $544,120 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,562,749 | BOYAmt |
| EOY | $1,538,404 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,111 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,356,079 | BOYAmt |
| EOY | $19,627,413 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,990,758 | BOYAmt |
| EOY | $27,539,021 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,679 | BOYAmt |
| EOY | $294,165 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $651,747 | BOYAmt |
| EOY | $328,436 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $697,602 | BOYAmt |
| EOY | $189,998 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,925 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,595,953 | BOYAmt |
| EOY | $812,599 | 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 | $19,155,829 | BOYAmt |
| EOY | $18,862,346 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,238,976 | BOYAmt |
| EOY | $7,864,076 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,394,805 | BOYAmt |
| EOY | $26,726,422 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,990,758 | BOYAmt |
| EOY | $27,539,021 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $428,839 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $902,778 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,494,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,887,751 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,976,468 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,795,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,037,275 | CurrentTaxYearAmt |
| Total | $32,191,851 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,494,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,887,751 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,976,468 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,795,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,037,275 | CurrentTaxYearAmt |
| Total | $32,191,851 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,799,794 | SubstantialContributorsTotAmt |
| Public Support Total170 | $19,392,057 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,270 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,646 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $312,556 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $237,613 | CurrentTaxYearAmt |
| Total | $871,231 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,128 | CurrentTaxYearMinus3YearsAmt |
| Total | $4,128 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,925 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,127 | CurrentTaxYearAmt |
| Total | $14,880 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $33,082,090 | TotalSupportAmt |
| Public Support CY170 | 0.58620 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96020 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II | FormAndLineReferenceDesc |
| Explanation | Because of a change in fiscal year-end, Part II, Section A columns represent the following tax periods: Column A: 01/01/2021 - 12/31/2021 Column B: 01/01/2022 - 12/31/2022 Column C: 01/01/2023 - 09/30/2023 Column D: 10/01/2023 - 09/30/2024 Column E: 10/01/2024 - 09/30/2025 | ExplanationTxt |
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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,072 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,957 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,029 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,874,887 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,877,916 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $543,896 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $135,974 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $371,238 | CurrentYearMinus3Amt |
| Current Year Minus2 | $506,558 | CurrentYearMinus2Amt |
| Current Year Minus1 | $481,438 | CurrentYearMinus1Amt |
| Current Year | $543,896 | CurrentYearAmt |
| Total | $1,903,130 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,854,695 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $2,500 | CurrentYearMinus3Amt |
| Current Year Minus2 | $4,130 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,598 | CurrentYearMinus1Amt |
| Current Year | $3,029 | CurrentYearAmt |
| Total | $11,257 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $92,810 | CurrentYearMinus3Amt |
| Current Year Minus2 | $126,640 | CurrentYearMinus2Amt |
| Current Year Minus1 | $120,360 | CurrentYearMinus1Amt |
| Current Year | $135,974 | CurrentYearAmt |
| Total | $475,784 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $713,676 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,250 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,110 | CurrentYearMinus2Amt |
| Current Year Minus1 | $410 | CurrentYearMinus1Amt |
| Current Year | $1,072 | CurrentYearAmt |
| Total | $3,842 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Easements | 304 | TotalEasementsCnt |
| Total Acreage | 45215.36 | TotalAcreageCnt |
| Modified Easements | 4 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 10695.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $610,943 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $267,056 | BeginningYearBalanceAmt |
| Contributions | $2,348,364 | ContributionsAmt |
| Investment Earnings Or Losses | $301,519 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $57,736 | OtherExpendituresAmt |
| Administrative Expenses | $22,630 | AdministrativeExpensesAmt |
| End Year Balance | $2,836,573 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,199 | BeginningYearBalanceAmt |
| Contributions | $250,000 | ContributionsAmt |
| Investment Earnings Or Losses | $2,744 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $665 | OtherExpendituresAmt |
| Administrative Expenses | $222 | AdministrativeExpensesAmt |
| End Year Balance | $267,056 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,884 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,022 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $532 | OtherExpendituresAmt |
| Administrative Expenses | $175 | AdministrativeExpensesAmt |
| End Year Balance | $15,199 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,977 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$2,079 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $780 | OtherExpendituresAmt |
| Administrative Expenses | $234 | AdministrativeExpensesAmt |
| End Year Balance | $14,884 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,077 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,277 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,037 | OtherExpendituresAmt |
| Administrative Expenses | $340 | AdministrativeExpensesAmt |
| End Year Balance | $17,977 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00640 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.99360 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $277,715 | OtherCostOrOtherBasisAmt |
| Book Value | $277,715 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,554,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $365,592 | DepreciationAmt |
| Book Value | $1,188,862 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,755 | OtherCostOrOtherBasisAmt |
| Depreciation | $127,839 | DepreciationAmt |
| Book Value | $43,916 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,689 | DepreciationAmt |
| Book Value | $27,911 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,538,404 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Artwork held for sale | $8,570,800 |
| Beneficial interest in assets held by others | $9,038,180 |
| Farms and farmland | $1,339,436 |
| Deposit and other acquisitions costs | $678,997 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $19,627,413 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,209,533 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $902,778 | OtherRevenueAmt |
| Revenue Not Reported | $902,778 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,306,755 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,306,755 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,877,916 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,877,916 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,877,916 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | Management of the Organization believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits. |
| Part XI, Line 2d - Other Adjustments: | Change in beneficial interest |
| Part II, Line 3 - Easement Modifications: | Tremblay (B), Embden - The easement was acquired via MFT's purchased easement program on 7/16/2020. The landowner wanted to exercise their right to establish the permitted Farmstead Area. A supplement designating the Farmstead Area was recorded on 11/08/2024. Fitzgerald, Charleston and Atkinson - The easement was acquired via donation on 6/2/2008. The easement required that the parties supplement the easement to clarify the farming and forest areas within the easement after the date of acquisition. The supplements clarifying these areas were recorded on 12/10/2024. Roberts Farm, Corinth - The easement was acquired via MFT's purchased easement program on 10/6/15. While reviewing the landowner's notice regarding construction of the permitted dwelling, MFT staff learned of a drafting error in the easement Exhibit B. MFT determined that a corrective amendment was necessary and an amendment correcting Exhibit B was recorded on 7/28/2025. True Farm IV, Mercer - The easement was acquired via donation on 6/29/2007. The landowner wanted to exercise their right to establish the permitted Farmstead Area. An amendment establishing the Farmstead Area was recorded on 8/15/2025. |
| Part II, Line 5 - Written Policy: | Maine Farmland Trust monitors each conservation interest annually - either with aerial monitoring or physical inspections - to ensure that conservation values are preserved and the terms of easements and deed restrictions are upheld. When a violation is suspected, staff work with legal counsel to evaluate the situation and undertake the best course of action and resolution. |
| Part II, Line 9 - Accounting for Conservation Easements: | Financial Statement Text: It is the policy of the Organization to not recognize any amount in the financial statements for the donation of an easement as it has no economic value. The costs of purchased easements are reflected as an expense. No amount is capitalized for the acquisition of an easement as it is not a fee simple property. |
| Part V, Line 4 - Intended Uses for Endowment Funds: | Endowment fund earnings are intended to benefit the general operations of the Organization. |
| Part XI - Line 2D - Other Adjustments | Change in beneficial interests |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Recipient EINRecipientEIN |
|---|---|---|---|---|---|---|---|
| Buckle Farm | |||||||
| 43 Fisher Road | Unity | ME | 04988 | $5,661 | $0 | Climate Resilence Assistance Grant | |
| Little Ridge Farm | |||||||
| 101 Gould Road | Lisbon Falls | ME | 04252 | $10,000 | $0 | Climate Action Plan Grant and Climate Resilence Assistance Grant | |
| Six River Farm | |||||||
| 52 Centers Point Road | Bowdoinham | ME | 04008 | $10,000 | $0 | Climate Action Plan Grant and Climate Resilence Assistance Grant | |
| Misty Brook Farm | |||||||
| 156 Bog Road | Albion | ME | 04910 | $18,090 | $0 | Farming for the Long Haul Implementation | |
| Second Frost Farm | |||||||
| 554 Dickey Hill Road | Monroe | ME | 04951 | $55,000 | $0 | Farming for the Long Haul Implementation | |
| Old Crow Ranch | |||||||
| 427 Davis Road | Durham | ME | 04222 | $55,000 | $0 | Farming for the Long Haul Implementation | |
| Fields Fields Blueberries | |||||||
| 565 Blinn Hill Road | Dresden | ME | 04342 | $15,000 | $0 | Wild Blueberry Innovation Grant | |
| Brigreen Farms | |||||||
| 278 Upper Street | Turner | ME | 04282 | $65,000 | $0 | Farming for the Long Haul Implementation | |
| Brodis Blueberries | |||||||
| 367 Buzzell Hill Road | Hope | ME | 04847 | $15,000 | $0 | Wild Blueberry Innovation Grant | |
| Lost & Found Farm | |||||||
| PO Box 174 | Gray | ME | 04039 | $15,000 | $0 | Wild Blueberry Innovation Grant | |
| 4 Labs Farm | |||||||
| 756 Bangor Road | Troy | ME | 04987 | $5,086 | $0 | PFAS Infrastructure & Wellness | |
| Dostie Farm | |||||||
| 68 Middle Road | Fairfield | ME | 04937 | $138,634 | $0 | PFAS Infrastructure & Wellness | |
| Keith Hunter | |||||||
| 234 Town Farm Road | Unity | ME | 04988 | $107,457 | $0 | PFAS Infrastructure | |
| Niweskok | |||||||
| 214 Curtis Road | Swanville | ME | 04915 | $413,702 | $0 | Land Return & Goose River Farm Purchase | 990753144 |
| New Learning Journey Inc | |||||||
| 700 Bragg Hill Road | Waitsfield | VT | 05673 | $10,000 | $0 | Medicine Wheel farmland protection acquisition project | 474879926 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 15 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2 - Procedures for Monitoring the USe of Grant Funds | FormAndLineReferenceDesc |
| Explanation | Grants are not monitored, per se. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kristin Varnum | PersonNm |
| Title | Interim President | TitleTxt |
| Base Compensation Filing Org | $178,869 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $23,007 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $201,876 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $341,608 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | See Part II | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 2 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 33: | Two easements were donated during the year, no value has been recorded for these donations. |
| Part I, Column D | In addition to two easements, there was a bargain sale purchase of farmland. An appraisal is the method of determining contribution amount. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Individuals paying the minimum annual membership dues. |
| Form 990, Part VI, Section A, line 7a | Members vote at the annual meeting to elect the Board of Directors. |
| Form 990, Part VI, Section B, line 11b | 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 four 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, Section B, line 12c | 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, and D. 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, Section B, line 15 | Compensation Process for President and Other Officers: 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 direction. 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 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, Section C, line 19 | Maine Farmland Trust's books and records are available for inspection by the public upon written notice at least five business days before the date of inspection. |
| Form 990, Part XI, line 9: | Change in beneficial interest 902,778. |