Scarborough Land Conservation Trust
Scarborough Land Conservation Trust maintains strong asset growth with fluctuating but generally robust revenue and no reported officer compensation.
EIN: 10352474 · Scarborough, ME · NTEE: C340 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.1M |
| Total Expenses | $657K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $8 |
| Net Assets | $7.2M |
| Transparency Score | 90/100 |
Is Scarborough Land Conservation Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Scarborough Land Conservation Trust directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Scarborough Land Conservation Trust
Scarborough Land Conservation Trust (EIN: 10352474) is a nonprofit organization based in Scarborough, ME, classified under NTEE code C340. The organization reported total revenue of $2.1M and total assets of $8.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Scarborough Land Conservation Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Scarborough Land Conservation Trust is a mid-size nonprofit that has been operating for 48 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 21.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.0M |
| Total Expenses | $657K |
| Surplus / Deficit | +$368K |
| Total Assets | $7.3M |
| Total Liabilities | $114K |
| Net Assets | $7.2M |
| Operating Margin | 35.9% |
| Debt-to-Asset Ratio | 1.6% |
| Months of Reserves | 133.1 months |
Financial Health Grade: A
In 2023, Scarborough Land Conservation Trust reported a surplus of $368K with revenue exceeding expenses, holds 133.1 months of operating reserves (strong position), has a debt-to-asset ratio of 1.6% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Scarborough Land Conservation Trust's revenue has grown at a compound annual growth rate (CAGR) of 21.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -65.5% | -32.2% | +8.1% |
| 2022 | +554.1% | +260.8% | +38.6% |
| 2021 | +20.6% | +11.2% | -34.1% |
| 2020 | -10.2% | -3.8% | +2.5% |
| 2019 | -51.1% | +23.7% | +2.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1978 |
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 Scarborough Land Conservation Trust with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Scarborough Land Conservation Trust allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $368K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.6%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer roles, which is highly efficient for an organization of its size with assets exceeding $8 million.
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 Scarborough Land Conservation Trust's IRS 990 filings:
- Significant year-to-year revenue volatility, which could indicate reliance on large, potentially one-time, donations or grants that may not be sustainable.
Strengths
The following positive indicators were identified for Scarborough Land Conservation Trust:
- Consistent asset growth, from $3.6M in 2014 to over $8.3M currently.
- No reported officer compensation across all filings, indicating high efficiency and potentially volunteer leadership.
- Expenses consistently well below revenue, contributing to financial stability.
- Very low liabilities, with many years reporting $0, demonstrating strong financial health.
- Clear alignment between NTEE code (C340 - Land Resources Conservation and Protection) and organizational mission.
Frequently Asked Questions about Scarborough Land Conservation Trust
Is Scarborough Land Conservation Trust a legitimate charity?
Based on AI analysis of IRS 990 filings, Scarborough Land Conservation Trust (EIN: 10352474) some concerns. Mission Score: 90/100. 1 red flag identified, 5 strengths noted.
How does Scarborough Land Conservation Trust spend its money?
Scarborough Land Conservation Trust directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Scarborough Land Conservation Trust tax-deductible?
Scarborough Land Conservation Trust is registered as a tax-exempt nonprofit (EIN: 10352474). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Scarborough Land Conservation Trust CEO make?
Scarborough Land Conservation Trust's highest-compensated officer earns $8 annually. The organization reported $2.1M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Scarborough Land Conservation Trust's spending goes to programs?
Scarborough Land Conservation Trust directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Scarborough Land Conservation Trust compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Scarborough Land Conservation Trust is above average for NTEE category C340 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Scarborough Land Conservation Trust located?
Scarborough Land Conservation Trust is headquartered in Scarborough, Maine and files with the IRS under EIN 10352474. It is classified under NTEE code C340.
How many years of IRS 990 filings does Scarborough Land Conservation Trust have?
Scarborough Land Conservation Trust has 12 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 $2.1M in total revenue.
Is Scarborough Land Conservation Trust a good charity?
Based on the available data, Scarborough Land Conservation Trust appears to be a very good charity. It demonstrates strong financial health, consistent asset growth, and a highly efficient operational model with no reported officer compensation. Its program spending is likely high given the low administrative and fundraising costs implied by the 0% officer compensation.
How does the organization manage its expenses relative to its revenue?
The organization consistently manages its expenses well below its revenue. For example, in 2023, expenses were $656,576 against revenue of $1,024,373, and in 2022, expenses were $968,381 against revenue of $2,967,081. This prudent management allows for significant asset accumulation.
What is the trend in the organization's assets?
The organization's assets have shown a strong upward trend, growing from $3,619,292 in 2014 to $8,333,641 currently. This indicates successful financial management and growth in its capacity to fulfill its mission.
Filing History
IRS 990 filing history for Scarborough Land Conservation Trust showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Scarborough Land Conservation Trust's revenue has grown by 776.7%, moving from $117K to $1.0M. Total assets increased by 136.3% over the same period, from $3.1M to $7.3M. Total functional expenses rose by 787%, from $74K to $657K. In its most recent filing year (2023), Scarborough Land Conservation Trust reported a surplus of $368K, with revenue exceeding expenses. The organization holds $114K in liabilities against $7.3M in assets (debt-to-asset ratio: 1.6%), resulting in net assets of $7.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.0M | $657K | $7.3M | $114K | — | — |
| 2022 | $3.0M | $968K | $6.7M | $28K | — | View 990 |
| 2021 | $454K | $268K | $4.9M | $25K | — | View 990 |
| 2020 | $376K | $241K | $7.4M | $0 | — | View 990 |
| 2019 | $419K | $251K | $7.2M | $0 | — | View 990 |
| 2018 | $856K | $203K | $7.0M | $0 | — | View 990 |
| 2017 | $290K | $188K | $6.3M | $0 | — | View 990 |
| 2016 | $216K | $242K | $6.2M | $0 | — | View 990 |
| 2015 | $2.8M | $162K | $6.3M | $0 | — | View 990 |
| 2014 | $280K | $138K | $3.6M | $0 | — | View 990 |
| 2013 | $498K | $102K | $3.5M | $0 | — | View 990 |
| 2012 | $117K | $74K | $3.1M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.0M, expenses of $657K, and assets of $7.3M (revenue -65.5% year-over-year).
- 2022: Revenue of $3.0M, expenses of $968K, and assets of $6.7M (revenue +554.1% year-over-year).
- 2021: Revenue of $454K, expenses of $268K, and assets of $4.9M (revenue +20.6% year-over-year).
- 2020: Revenue of $376K, expenses of $241K, and assets of $7.4M (revenue -10.2% year-over-year).
- 2019: Revenue of $419K, expenses of $251K, and assets of $7.2M (revenue -51.1% year-over-year).
- 2018: Revenue of $856K, expenses of $203K, and assets of $7.0M (revenue +195.0% year-over-year).
- 2017: Revenue of $290K, expenses of $188K, and assets of $6.3M (revenue +34.1% year-over-year).
- 2016: Revenue of $216K, expenses of $242K, and assets of $6.2M (revenue -92.3% year-over-year).
- 2015: Revenue of $2.8M, expenses of $162K, and assets of $6.3M (revenue +904.1% year-over-year).
- 2014: Revenue of $280K, expenses of $138K, and assets of $3.6M (revenue -43.7% year-over-year).
- 2013: Revenue of $498K, expenses of $102K, and assets of $3.5M (revenue +325.9% year-over-year).
- 2012: Revenue of $117K, expenses of $74K, and assets of $3.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Scarborough Land Conservation Trust:
Data Sources and Methodology
This transparency report for Scarborough Land Conservation 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.