Grafton Pond Land Trust
Grafton Pond Land Trust: Strong Asset Base, Volatile Revenue, and High Administrative Costs
EIN: 223014823 · Falmouth, ME · Updated: 2026-04-04
| Metric | Value |
|---|---|
| Total Revenue | $41K |
| Total Expenses | $55K |
| Program Spending | 50% |
| CEO/Top Officer Pay | $0, |
| Net Assets | $902K |
| Transparency Score | 75/100 |
Is Grafton Pond Land Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Grafton Pond Land Trust directs 50% of its spending to programs. This falls below the 65% benchmark. Donors may want to investigate further.
About Grafton Pond Land Trust
Grafton Pond Land Trust (EIN: 223014823) is a nonprofit organization based in Falmouth, ME. The organization reported total revenue of $41K and total assets of $890K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Grafton Pond Land Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Grafton Pond Land Trust is a micro nonprofit that has been operating for 36 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 41.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $133K |
| Total Expenses | $55K |
| Surplus / Deficit | +$78K |
| Total Assets | $904K |
| Total Liabilities | $2K |
| Net Assets | $902K |
| Operating Margin | 58.5% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 195.9 months |
Financial Health Grade: A
In 2023, Grafton Pond Land Trust reported a surplus of $78K with revenue exceeding expenses, holds 195.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Grafton Pond Land Trust's revenue has grown at a compound annual growth rate (CAGR) of 41.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +388.3% | +21.4% | +9.4% |
| 2022 | +1.9% | +2.1% | -2.2% |
| 2021 | -2.9% | -8.8% | -2.1% |
| 2020 | -58.2% | +5.6% | -2.4% |
| 2019 | +106.4% | +44.6% | +4.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1990 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Grafton Pond Land Trust with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 40%
- programs: 50%
- fundraising: 10%
According to IRS 990 filings, Grafton Pond Land Trust allocates its expenses as follows: admin: 40%, programs: 50%, fundraising: 10%. Approximately 50% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $78K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.2%.
Executive Compensation Analysis
Executive compensation is consistently reported as $0, indicating an all-volunteer leadership structure or that compensation is covered by other means not disclosed in these filings.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Grafton Pond Land Trust's IRS 990 filings:
- Administrative expenses (x) are consistently high relative to revenue (r) in several years, for example, $48,999 in expenses against $27,595 in revenue in 2020.
- The significant volatility in revenue, from $4,310 in 2013 to $133,281 in 2023, could pose sustainability risks.
- The lack of reported compensation (c0%) might indicate reliance on unpaid labor, which could lead to burnout or lack of professional capacity over time.
Strengths
The following positive indicators were identified for Grafton Pond Land Trust:
- The organization maintains a strong asset base, consistently around $800,000 to $900,000, providing financial stability.
- The consistent reporting of $0 compensation suggests a highly dedicated volunteer base, maximizing funds for mission-related activities.
- The organization has demonstrated an ability to significantly increase revenue in recent years, with a notable jump to $133,281 in 2023.
Frequently Asked Questions about Grafton Pond Land Trust
Is Grafton Pond Land Trust a legitimate charity?
Based on AI analysis of IRS 990 filings, Grafton Pond Land Trust (EIN: 223014823) some concerns. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
How does Grafton Pond Land Trust spend its money?
Grafton Pond Land Trust directs 50% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Grafton Pond Land Trust tax-deductible?
Grafton Pond Land Trust is registered as a tax-exempt nonprofit (EIN: 223014823). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Grafton Pond Land Trust CEO make?
Grafton Pond Land Trust's highest-compensated officer earns $0, annually. The organization reported $41K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Grafton Pond Land Trust's spending goes to programs?
Grafton Pond Land Trust directs 50% to programs, 10% to fundraising. This falls below the 65% industry benchmark, which may warrant further review by donors.
Where is Grafton Pond Land Trust located?
Grafton Pond Land Trust is headquartered in Falmouth, Maine and files with the IRS under EIN 223014823.
How many years of IRS 990 filings does Grafton Pond Land Trust have?
Grafton Pond Land Trust has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $41K in total revenue.
What does Grafton Pond Land Trust do?
Grafton Pond Land Trust is a nonprofit organization in the Unknown sector, located in Falmouth, Maine. It is classified under NTEE code Unknown.
How much revenue does Grafton Pond Land Trust have?
Grafton Pond Land Trust reported total revenue of $40,866. Based on 10 IRS 990 filings on record.
What are Grafton Pond Land Trust's total assets?
Grafton Pond Land Trust holds total assets of $889,915 as reported in IRS 990 filings.
Where is Grafton Pond Land Trust located?
Grafton Pond Land Trust is based in Falmouth, Maine.
What is Grafton Pond Land Trust's EIN?
Grafton Pond Land Trust's Employer Identification Number (EIN) is 223014823. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Grafton Pond Land Trust?
Grafton Pond Land Trust is classified under NTEE code Unknown (Unknown).
Is Grafton Pond Land Trust a registered 501(c)(3)?
Grafton Pond Land Trust appears in IRS records (EIN: 223014823). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Grafton Pond Land Trust file IRS Form 990?
Yes, Grafton Pond Land Trust has 10 IRS Form 990 filings on record. The most recent covers tax period 202312.
What was Grafton Pond Land Trust's revenue in 2023?
In the 202312 filing period, Grafton Pond Land Trust reported total revenue of $133,281, total expenses of $55,344, and net assets of $903,698.
Is Grafton Pond Land Trust's revenue growing or declining?
Grafton Pond Land Trust's revenue is growing. Revenue went from $27,297 (202212) to $133,281 (202312), a +388.3% change. Based on 10 filings on record.
What is Grafton Pond Land Trust's most recent 990 filing?
The most recent IRS Form 990 filing for Grafton Pond Land Trust covers tax period 202312. It shows revenue of $133,281, expenses of $55,344, total assets of $903,698, and liabilities of $1,800.
How much does Grafton Pond Land Trust spend on programs vs administration?
Based on IRS 990 analysis, Grafton Pond Land Trust allocates approximately 50% of expenses to program services, 40% to administrative costs, and 10% to fundraising. Program spending is moderate relative to overhead.
Is Grafton Pond Land Trust a trustworthy charity?
Based on AI analysis of IRS 990 data, Grafton Pond Land Trust appears trustworthy. Mission Score: 75/100 (Good). 3 red flags identified. 3 strengths noted.
What are the red flags for Grafton Pond Land Trust?
The following concerns were identified: Administrative expenses (x) are consistently high relative to revenue (r) in several years, for example, $48,999 in expenses against $27,595 in revenue in 2020.. The significant volatility in revenue, from $4,310 in 2013 to $133,281 in 2023, could pose sustainability risks.. The lack of reported compensation (c0%) might indicate reliance on unpaid labor, which could lead to burnout or lack of professional capacity over time.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Grafton Pond Land Trust's strengths?
Positive indicators for Grafton Pond Land Trust include: The organization maintains a strong asset base, consistently around $800,000 to $900,000, providing financial stability.. The consistent reporting of $0 compensation suggests a highly dedicated volunteer base, maximizing funds for mission-related activities.. The organization has demonstrated an ability to significantly increase revenue in recent years, with a notable jump to $133,281 in 2023.. These findings are derived from AI analysis of the organization's financial filings.
How does Grafton Pond Land Trust compensate executives?
Executive compensation is consistently reported as $0, indicating an all-volunteer leadership structure or that compensation is covered by other means not disclosed in these filings. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the consistent $0 compensation, how does Grafton Pond Land Trust ensure long-term operational continuity and professional expertise for land management and trust activities?
The consistent $0 compensation suggests a heavy reliance on volunteer efforts. While admirable, this model could face challenges in maintaining specialized skills, institutional knowledge, and consistent operational capacity over the long term without dedicated, compensated staff or a robust succession plan for key volunteer roles.
With administrative expenses often exceeding revenue in several years (e.g., 2020: $48,999 expenses vs. $27,595 revenue), how does the organization cover these deficits and what strategies are in place to improve cost efficiency?
The organization likely covers these deficits by drawing from its substantial asset base or through prior year surpluses. To improve cost efficiency, a detailed review of administrative spending is needed, potentially exploring shared services, technology solutions, or more targeted fundraising for operational costs to reduce reliance on asset depletion.
Filing History
IRS 990 filing history for Grafton Pond Land Trust showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Grafton Pond Land Trust's revenue has grown by 6481.8%, moving from $2K to $133K. Total assets decreased by 0.2% over the same period, from $905K to $904K. Total functional expenses rose by 199.2%, from $18K to $55K. In its most recent filing year (2023), Grafton Pond Land Trust reported a surplus of $78K, with revenue exceeding expenses. The organization holds $2K in liabilities against $904K in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $902K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $133K | $55K | $904K | $2K | — | — |
| 2022 | $27K | $46K | $826K | $2K | — | View 990 |
| 2021 | $27K | $45K | $844K | $2K | — | View 990 |
| 2020 | $28K | $49K | $862K | $2K | — | — |
| 2019 | $66K | $46K | $883K | $2K | — | View 990 |
| 2015 | $32K | $32K | $847K | $1 | — | View 990 |
| 2014 | $4K | $28K | $847K | $1 | — | View 990 |
| 2013 | $4K | $30K | $872K | $1 | — | View 990 |
| 2012 | $13K | $19K | $897K | $0 | — | View 990 |
| 2011 | $2K | $18K | $905K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $133K, expenses of $55K, and assets of $904K (revenue +388.3% year-over-year).
- 2022: Revenue of $27K, expenses of $46K, and assets of $826K (revenue +1.9% year-over-year).
- 2021: Revenue of $27K, expenses of $45K, and assets of $844K (revenue -2.9% year-over-year).
- 2020: Revenue of $28K, expenses of $49K, and assets of $862K (revenue -58.2% year-over-year).
- 2019: Revenue of $66K, expenses of $46K, and assets of $883K (revenue +106.4% year-over-year).
- 2015: Revenue of $32K, expenses of $32K, and assets of $847K (revenue +634.2% year-over-year).
- 2014: Revenue of $4K, expenses of $28K, and assets of $847K (revenue +1.0% year-over-year).
- 2013: Revenue of $4K, expenses of $30K, and assets of $872K (revenue -66.7% year-over-year).
- 2012: Revenue of $13K, expenses of $19K, and assets of $897K (revenue +539.8% year-over-year).
- 2011: Revenue of $2K, expenses of $18K, and assets of $905K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Grafton Pond Land Trust:
Data Sources and Methodology
This transparency report for Grafton Pond Land Trust is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.