Skip to content
Nonprofiteer
← LAND IN COMMON INC

Form 990 for tax year 2023

Filed by LAND IN COMMON INC.

Totals

Total revenue
$386,885
Total expenses
$516,241
Contributions and grants received
$364,553
Grants paid
$0
Program service revenue
$22,122
Investment income
$210
Other revenue
$0
Total assets, end of year
$1,244,519
Total liabilities, end of year
$60,429
Net assets or fund balances, end of year
$1,184,090
Program services expenses (Part IX)
$460,203
Management and general expenses
$24,004
Fundraising expenses
$32,034
Program service expenses (Part III)
$460,203

Program services were 89.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $483

  • 1f · All other contributions, gifts and grants

    $364,070

  • 2a · Program service revenue: FEES FOR SERVICE

    total $11,700 · related or exempt $11,700

  • 2b · Program service revenue: GROUND LEASE INCOME

    total $10,422 · related or exempt $10,422

  • 3 · Investment income

    total $210 · excluded $210

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $62,724 · program services $53,316 · management and general $6,272 · fundraising $3,136

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $76,463 · program services $48,276 · management and general $9,328 · fundraising $18,859

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $38,551 · program services $28,138 · management and general $4,321 · fundraising $6,092

  • 10 · Payroll taxes

    total $10,648 · program services $7,772 · management and general $1,193 · fundraising $1,683

  • 11a · Fees: management

    total $29,264 · program services $29,264

  • 11b · Fees: legal

    total $11,468 · program services $11,468

  • 11c · Fees: accounting

    total $2,379 · program services $787 · management and general $1,422 · fundraising $170

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $13,592 · program services $13,390 · management and general $84 · fundraising $118

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $967 · program services $706 · management and general $108 · fundraising $153

  • 14 · Information technology

    total $724 · program services $529 · management and general $81 · fundraising $114

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,719 · program services $1,254 · management and general $193 · fundraising $272

  • 17 · Travel

    total $4,320 · program services $3,940 · management and general $288 · fundraising $92

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $2,843 · program services $2,635 · management and general $58 · fundraising $150

  • 20 · Interest

    total $2,657 · program services $1,880 · management and general $322 · fundraising $455

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $4,019 · program services $4,006 · management and general -$104 · fundraising $117

  • 24a · Other expenses: LAND RETURNED

    total $182,815 · program services $182,815

  • 24b · Other expenses: FISCAL SPONSORSERVICES

    total $59,875 · program services $59,875

  • 24c · Other expenses: PROPERTY TAXES

    total $3,650 · program services $3,650

  • 24d · Other expenses: Printing and Publications

    total $3,305 · program services $2,413 · management and general $370 · fundraising $522

  • 24e · All other expenses

    total $4,258 · program services $4,089 · management and general $68 · fundraising $101

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $49,361 · end of year $118,458

  • 2 · Savings and temporary cash investments

    beginning of year $415,249 · end of year $396,134

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $7,600 · end of year $7,600

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $722,327

  • 10c · Land, buildings and equipment, net

    beginning of year $905,143 · end of year $722,327

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $8,575 · end of year $8,069

  • 23 · Secured mortgages and notes payable

    beginning of year $55,352 · end of year $52,360

  • 27 · Net assets without donor restrictions

    beginning of year $629,455 · end of year $915,755

  • 28 · Net assets with donor restrictions

    beginning of year $683,971 · end of year $268,335

Mission and programs · 2023

Mission

Land in Common removes land from speculative markets and places it into a member-run trust, to be cared for over the long-term by its residents. We are creating a multi-generational land base for sustainable livelihoods that supports communities working for just, cooperative, and resilient futures.

  • Wabanaki SolidarityIn recognition that the land on which we do our work is occupied, unceeded Wabanaki homeland, our conservation work centers the return of land and power to Wabanaki people and Nations. In 2023, we returned 185 acres of land we formerly held to Wabanaki stewardship through Bomazeen Land Trust. THROUGH OUR COLLABORATIVE WORK WITH THE CONSERVATION DELEGATION TO THE WABANAKI COMMISSION ON LAND AND STEWARDSHIP, WE PARTICIPATED IN RAISING $1.5 MILLION TO SEED THE FUND WOLANKEYUTOMONE KISI APACIYEWIK (LET US TAKE GOOD CARE OF WHAT HAS RETURNED"), A FUND HELD BY AND FOR WABANAKI PEOPLE TO SUPPORT LAND RETURN AND REMATRIATION.

    Expenses $211,456 · Revenue $10,000

  • OtherThe remainder of our work entailed caring for the land we hold, developing a model for grassroots, affordable housing construction, educating the public about land justice, and conducting a community-based research project to map the land access needs of farmers of color in the Lewiston-Auburn region.

    Expenses $136,588 · Revenue $12,122

  • JO opWe fiscally sponsor Journey ONEderland, a Black and brown-led nature-based education organization. In 2023, Journey ONEderland was a project of Land in Common, and we supported them in all of the steps necessary to incorporate as their own organization, and build out their internal infrastructure to sustain themselves. OVER THE COURSE OF 2023, JOURNEY ONEDERLAND OFFERED NATURE-BASED EDUCATION AND HEALING PROGRAMS, INCLUDING HANDS-ON ECOLOGICAL SCIENCE FOR YOUTH, SAILING TRIPS, AND OUTDOOR COMMUNITY EVENTS AND CELEBRATIONS TO DEEPEN NATURE CONNECTION FOR PEOPLE EXPERIENCING SYSTEMIC BARRIERS TO LAND ACCESS.

    Expenses $60,606

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ethan Miller

    CO-COORDINATOR

    Total calculated
    $62,724
    From this org
    $62,724
    From related orgs
    $0
    Other
    $0
    Hours/week
    30
  • Ethan Miller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Jonah Fertig-Burd

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Nathan Brimmer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Sherie Blumenthal

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Kate Boverman

    President

    Total calculated
    $0
    Hours/week
    1
  • Daphne Loring

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Camille Parrish

    Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Katharine Gaillard

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
9 November 2024
IRS schema version
2023v5.1
Source object
202423179349308352

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.