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CHARITY REVIEW
Issued: April 2024 Expires: April 2026

North American Land Trust

Standards Not Met
Standards Not Met
1 16 17 18
(610) 388-3670
100 Hickory Hill Road
Chadds Ford, PA, 19317
https://northamericanlandtrust.org
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

North American Land Trust does not meet the following 4 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

NALT does not meet this Standard because its board of directors does not:

  • Have a voting member of the board who is assigned the responsibility of serving as the treasurer. 

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

NALT does not meet this Standard because:

  • The organization states it does not have an annual report covering activities conducted in 2022.

Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

NALT does not meet this Standard because the organization’s website, https://northamericanlandtrust.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:

  • Electronic access to the organization’s 2022 IRS Form 990.
  • The organization's 2022 financial information.
  • A summary of 2022 program accomplishments.

Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

NALT does not meet this Standard because the privacy policy on its website, https://northamericanlandtrust.org/, does not indicate:

  • What specific security measures are in place to protect personal information that is collected.

North American Land Trust meets the remaining 16 Standards for Charity Accountability.

Stated Purpose:
"to permanently conserve and steward natural and cultural resources through innovative land preservation partnerships."

Year, State Incorporated:
1992, PA

North American Land Trust (NALT) works with a variety of partners, including individuals, corporate landowners, mitigation bankers, developers, and municipalities, all over the United States to conserve land using conservation easements, stewarding properties with advanced monitoring techniques, and enhancing land with conservation management plans. The organization's conservation areas protect wetlands, grasslands, coastlines, forests and freshwater habitats and the many species that depend on them. These conservation areas include lands that are privately owned and lands that are permanently dedicated to public use. NALT reports that it coordinates with landowners from all over the country to conserve the land that is special to them and currently holds 570 easements across 24 states.

For the year ended December 31, 2022, North American Land Trust's program expenses were:

Program services $1,487,804
Total Program Expenses $1,487,804

Chief Executive
Steven Carter, President

Compensation*
$181,626

Chair of the Board
W. Tredick McIntire

Chair's Profession / Business Affiliation
Retired, Former Managing Director, Goldman Sachs

Board Size
9

Paid Staff Size
15

*2022 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet

Fundraising costs were 1% of related contributions. (Related contributions, which totaled $1,758,115, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on North American Land Trust's audited financial statements for the year ended December 31, 2022.

Source of Funds
In-kind contributions $983,400
Project income $579,513
Contributions $576,904
Employee Retention Credit income $197,811
Endowment draw $55,648
Other income $25,372
Interest income $6,151
Investment return, net $-418,163
Total Income $2,006,636

Programs: 73% Fundraising: 1% Administrative: 26%

Total Income $2,006,636
Total expenses: $2,032,423
  Program expenses $1,487,804
  Fundraising expenses $15,851
  Administrative expenses $528,768
  Other expenses $0
Income in Excess of Expenses $-25,787
Beginning Net Assets $52,753,662
Other Changes In Net Assets $-130,972
Ending Net Assets $52,596,903
Total Liabilities $726,755
Total Assets $53,323,658

Note 1: As noted in the financial section above, "other changes in net assets" refers to land value impairment.

Note 2: According to the organization's 2022 audited financial statements, NALT received in-kind gifts totaling $983,400 in the form of donated land.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance