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Nonprofiteer
← LAND TRUST ACCREDITATION COMMISSION

Form 990 for tax year 2024

Filed by LAND TRUST ACCREDITATION COMMISSION.

Totals

Total revenue
$1,486,621
Total expenses
$1,492,802
Contributions and grants received
$245,200
Grants paid
$0
Program service revenue
$1,230,650
Investment income
$9,569
Other revenue
$1,202
Total assets, end of year
$2,684,294
Total liabilities, end of year
$1,831,732
Net assets or fund balances, end of year
$852,562
Program services expenses (Part IX)
$1,355,931
Management and general expenses
$136,871
Fundraising expenses
$0
Program service expenses (Part III)
$1,355,931

Program services were 90.8% 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.

  • 1d · Related organizations

    $245,200

  • 2a · Program service revenue: ACCREDITATION FEES

    total $1,230,650 · related or exempt $1,230,650

  • 3 · Investment income

    total $9,569 · excluded $9,569

  • 11a · Other revenue: MISC REVENUE

    total $1,202 · excluded $1,202

  • 11e · Other revenue, total

    $1,202

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $168,700 · program services $157,611 · management and general $11,089

  • 7 · Other salaries and wages

    total $598,945 · program services $595,760 · management and general $3,185

  • 8 · Pension plan contributions

    total $42,229 · program services $42,075 · management and general $154

  • 9 · Other employee benefits

    total $139,330 · program services $136,908 · management and general $2,422

  • 10 · Payroll taxes

    total $52,716 · program services $51,783 · management and general $933

  • 11a · Fees: management

    total $28,001 · program services $15,625 · management and general $12,376

  • 11b · Fees: legal

    total $22,737 · program services $22,737

  • 11c · Fees: accounting

    total $104,834 · program services $56,250 · management and general $48,584

  • 11g · Fees: other

    total $50,339 · program services $50,339

  • 13 · Office expenses

    total $36,946 · program services $35,049 · management and general $1,897

  • 14 · Information technology

    total $9,362 · program services $9,344 · management and general $18

  • 16 · Occupancy

    total $25,200 · program services $25,200

  • 17 · Travel

    total $99,019 · program services $95,132 · management and general $3,887

  • 22 · Depreciation, depletion and amortization

    total $3,055 · program services $2,972 · management and general $83

  • 23 · Insurance

    total $16,186 · program services $6,021 · management and general $10,165

  • 24a · Other expenses: LTA MANAGEMENT AGREEMEN

    total $95,203 · program services $53,125 · management and general $42,078

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,156,916 · end of year $359,564

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $514,519

  • 3 · Pledges and grants receivable

    beginning of year $51,630 · end of year $97,290

  • 9 · Prepaid expenses and deferred charges

    beginning of year $28,358 · end of year $26,943

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

    $367,546

  • 10b · Land, buildings and equipment: accumulated depreciation

    $310,871

  • 10c · Land, buildings and equipment, net

    beginning of year $4,730 · end of year $56,675

  • 15 · Other assets

    beginning of year $476,638 · end of year $1,629,303

  • 17 · Accounts payable and accrued expenses

    beginning of year $859,529 · end of year $1,831,732

  • 27 · Net assets without donor restrictions

    beginning of year $858,743 · end of year $852,562

Mission and programs · 2024

Mission

SEE SCHEDULE O

Activities or mission (Part I)

THE MISSION OF THE LAND TRUST ACCREDITATION COMMISSION IS TO INSPIRE EXCELLENCE, PROMOTE PUBLIC TRUST AND ENSURE PERMANENCE IN THE CONSERVATION OF OPEN LANDS BY RECOGNIZING LAND TRUST ORGANIZATIONS THAT MEET RIGOROUS QUALITY STANDARDS AND THAT STRIVE FOR CONTINUOUS IMPROVEMENT.

  • IN 2024 THE LAND TRUST ACCREDITATION COMMISSION AWARDED ACCREDITATION TO 13 FIRST-TIME APPLICANTS AND AWARDED RENEWED ACCREDITATION TO 111 LAND TRUSTS. THE YEAR ENDED WITH 470 ACCREDITED LAND TRUSTS IN 46 STATES AND TWO TERRITORIES, REPRESENTING MORE THAN 84% OF ALL THE LAND AND CONSERVATION EASEMENTS HELD BY LAND TRUSTS TO PROTECT FARMLAND, RANCHLAND, FORESTS, WILDLIFE HABITAT, OPEN SPACES, AND IMPORTANT WATER SUPPLIES. VOLUNTEER COMMISSIONERS PARTICIPATED IN 161 CONFERENCE CALLS AS PART OF THE ACCREDITATION APPLICATION REVIEW PROCESS. IN 2024 THE COMMISSION AWARDED AN EXTENDED LENGTH ACCREDITATION TERM TO THE FIRST LAND TRUSTS ACHIEVING A FOURTH CONSECUTIVE TERM. THE COMMISSION CONTINUED OUTREACH TO LAND TRUSTS TO SUPPORT THEM WITH THE ACCREDITATION PROCESS AND REQUIREMENTS AND COMPLETED OVER 440 DIRECT CONNECTIONS WITH LAND TRUSTS VIA PHONE OR EMAIL OVER THE YEAR. THE COMMISSION UPHELD THE INTEGRITY OF THE ACCREDITATION SEAL BY CONFIRMING COMPLIANCE OF NINE ACCREDITED LAND TRUSTS, TRIGGERED BY MAJOR ORGANIZATIONAL CHANGE OR PUBLIC COMMENT.

    Expenses $1,355,931 · Revenue $1,230,650

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Catherine Rawson

    CHAIR

    Total calculated
    $0
    Hours/week
    6

  • Dana Chabot

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Heather Jobst

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • Michael Pope

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Becky Thornton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Karen Ferrell-Ingram

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Robin Fitch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Ellen Gass

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Ann Johnston

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Andrew Kota

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Clint Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Andrea Reese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Shane Wllendorf

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Mark Weston

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Andrew Dana

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Harry Pollack

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Chris Jage

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Kay Sohl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Melissa Kalvestrand

    EXECUTIVE DIRECTOR

    Total calculated
    $168,700
    From this org
    $154,406
    From related orgs
    $0
    Other
    $14,294
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $154,406
    Bonus
    $0
    Other
    $0
    Deferred
    $12,352
    Nontaxable benefits
    $1,942
    Filer's total
    $168,700

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LAND TRUST ALLIANCE INC

    501(C)(3) · PRIVATE LAND CONSERVATION · MA

  • ALLIANCE RISK MANAGEMENT SERVICES LLC

    501(C)(3) · MANAGER OF TERRAFIRMA RRG LLC · VT

    Directly controlled by LAND TRUST ALLIANCE

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202523189349307782

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