WESTERN FOOTHILLS LAND TRUST (EIN 016083123) - Form 990 Financial Analysis & Trantor Score

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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

CARL COSTANZI

Phone

2077392124

Tax Period

2024-01-01 to 2024-12-31

WESTERN FOOTHILLS LAND TRUST, founded in 1987, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $651K, a strong 43% operating margin.

Mission

DEDICATED TO THE CONSERVATION AND PRESERVATION OF NATIVE ECOSYSTEMS, FARM AND FOREST LANDS, WATERSHEDS, AND SCENIC LANDSCAPES FOR THE BENEFIT OF WILD AND HUMAN COMMUNITIES IN WESTERN MAINE.

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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 $1,418,427

Program Service Revenue $20,360

Investment Income $62,925

Other Revenue $4,361

TOTAL REVENUE $1,506,073

Expense Breakdown

Grants Paid $0

Salaries & Benefits $354,026

Fundraising Expenses $121,717

Program Expenses $632,066

Other Expenses $501,530

TOTAL EXPENSES $855,556

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,506,073	$2,180,921	-0.3%
Expenses	$855,556	$1,601,888	-0.5%
Net Income	$650,517	$579,033	+0.1%

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

$77,305

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CARL COSTANZI	PRESIDENT, TREASURER	2.00	Officer Director	$0	$0	$0
ELIZABETH CALHOUN	DIRECTOR	2.00	Director	$0	$0	$0
ROGER GREEN	DIRECTOR	2.00	Director	$0	$0	$0
NATHANIEL LIU	SECRETARY	2.00	Officer Director	$0	$0	$0
RICHARD SOUSA	DIRECTOR	2.00	Director	$0	$0	$0
SIENNA TINSLEY	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT VAN NEST	DIRECTOR	2.00	Director	$0	$0	$0
CONNER TREMBLAY	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
SARAH TIMM	DIRECTOR	2.00	Director	$0	$0	$0
KACY BAILEY	EXECUTIVE DIRECTOR	40.00	Officer	$75,055	$2,250	$77,305

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
2025	No data	No data	No data	No data
2024	$1,506,073	$855,556	$3,768,827	$650,517
2023	$2,180,921	$1,601,888	$3,353,392	$579,033
2022	$866,904	$350,763	$3,078,584	$516,141
2021	$379,687	$281,053	$2,298,103	$98,634
2020	$356,106	$215,828	$1,453,069	$140,278
2019	$383,430	$356,474	$1,337,142	$26,956
2018	$743,691	$501,701	$1,262,972	$241,990

WESTERN FOOTHILLS LAND TRUST