Chebeague & Cumberland Land Trust

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

Penny Asherman

Phone

2074899538

Tax Period

2024-01-01 to 2024-12-31

Chebeague & Cumberland Land Trust, founded in 1987, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024. Revenue surged 262% from the prior year, signaling strong growth momentum. The organization ran a surplus of $894K, a strong 75% operating margin.

Mission

Our mission is to permanently conserve and steward natural resources across our island and mainland communities for the benefit of current and future generations.

Program Service Accomplishments

Program 1

Expenses: $38,571

CCLT hosted 50 community events at our local properties to get people outside, promote community engagement in conservation and increase awareness of natural resources in our region.

Program 2

Expenses: $79,974

CCLT acquired two parcels of land in fee on Chebeague Island to protect the island's forests, wildlife, aquifer and recreational trails. In Cumberland, CCLT negotiated an option agreement to purchase...

Program 3

Expenses: $62,260

The Trust actively monitored all of its easements and fee lands to ensure compliance with conservation values. This includes maintaining all required records and meeting all filing requirements under Maine law. This also includes reviewing easement terms with new owners whenever a property changes hands and enforcing easement terms where necessary. In addition, the Trust works to maintain its fee lands and easements which might include dealing with invasive species, building bridges, improving pathways, cleaning up storm damage, etc.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,020,560

Program Service Revenue $0

Investment Income $173,335

Other Revenue $855

TOTAL REVENUE $1,194,750

Expense Breakdown

Grants Paid $0

Salaries & Benefits $170,449

Fundraising Expenses $49,152

Program Expenses $180,805

Other Expenses $130,502

TOTAL EXPENSES $300,951

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,194,750	$329,881	+2.6%
Expenses	$300,951	$232,348	+0.3%
Net Income	$893,799	$97,533	+8.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$72,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Rod Vogel	President	6.00	Officer Director	$0	$0	$0
Leah McDonald	1st Vice President	2.00	Officer Director	$0	$0	$0
Diane Lukac	2nd Vice President	5.00	Officer Director	$0	$0	$0
Jeff Bryant	Treasurer	2.00	Officer Director	$0	$0	$0
Stephanie Miskell	Secretary	2.00	Officer Director	$0	$0	$0
Brian Allenby	Director	1.00	Officer Director	$0	$0	$0
George Bates	Director	2.00	Director	$0	$0	$0
Clare Ellis	Director	2.00	Director	$0	$0	$0
Heidi Fitz	Director	2.00	Director	$0	$0	$0
Allison Foster	Director	1.00	Director	$0	$0	$0
Beverly Johnson	Director	2.00	Director	$0	$0	$0
John Jordan	Director	1.00	Director	$0	$0	$0
Matie Little	Director	1.00	Director	$0	$0	$0
Erin McAllister	Director	3.00	Director	$0	$0	$0
Kelly Boyer Ontl	Director	2.00	Director	$0	$0	$0
Ayres Stockly	Director	1.00	Director	$0	$0	$0
Geoff Summa	Director	1.00	Director	$0	$0	$0
Penny Asherman	Executive Director	40.00	Officer	$72,800	$0	$72,800

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,194,750	$300,951	$3,137,348	$893,799
2023	$329,881	$232,348	$2,233,845	$97,533
2022	$569,585	$480,195	$2,095,705	$89,390
2021	$492,463	$185,125	$2,168,234	$307,338
2020	$413,264	$305,568	$1,727,441	$107,696