Kentucky Natural Lands Trust Inc

Nonprofit profile at a glance

EIN
611276913
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Berea, KY, USA
Phone
8599860744
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Forest Conservation

Official website

Reported finances

Revenue
$8,089,123
Expenses
$2,600,904
Assets
$35,409,143
Liabilities
$11,647,041

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • GREG ABERNATHY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GREG ABERNATHY (EXECUTIVE DIRECTOR): $134,767 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kentucky natural lands trust works to protect, connect and restore wildlands with a commitment to safeguarding biodiversity, mitigating climate impacts and fostering healthy communities.

What it reported doing in 2024

Kentucky natural lands trust (knlt) is working to protect wildlands in central appalachia and beyond. Our primary focus is along pine and cumberland mountains. Our efforts began with raising funds in partnership with the office of Kentucky nature preserves to safeguard Kentucky's largest remaining tract of old growth forest now known as blanton forest state nature preserves. Since 1995, knlt has protected more than 60,000 acres of wildlands. Through 2024, knlt has directly protected over 19,000 acres and partnered on the protection of an additional 40,500 acres. Knlt continues to steward tens of thousands of wildlands acres both knlt preserves and important conservation areas held by partners.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.5%; rating input score 26
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: $29.5 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 67.8%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 13.61; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 26.5% of revenue deployed · 73.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $135K · 16 people listed
  • Highest-paid contractors: 3 contractors listed · $1.1M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.