HILLTOWN LAND TRUST INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HILLTOWN LAND TRUST INC (EIN 22-2831145)
Tax period
2022-04-01 to 2023-03-31
Filed
2024-01-15
IRS object ID
202440169349301004
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-15T09:31:16-06:00ReturnTs
Tax Period End2023-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263753134PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ MHM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 BOYLSTON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222831145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HILLTOWN LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone4136284485PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1332 BULLITT ROADAddressLine1Txt
CityASHFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01330ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRUSSELL PEOTTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4136284485PhoneNum
Signature2024-01-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRUSSELLPersonFirstNm
Person LastPEOTTERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCRAIG KLEINPreparerPersonNm
PTINP00734640PTIN
Phone6177610600PhoneNum
Preparation2024-01-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRUSSELL PEOTTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1332 BULLITT ROADAddressLine1Txt
CityASHFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01330ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$364,761GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HILLTOWN-LAND-TRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE PROTECTION AND STEWARDSHIP OF ECOLOGICALLY SIGNIFICANT LAND IN THE HILLTOWNS OF WESTERN MA.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers60TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$371,229PYContributionsGrantsAmt
CY Contributions Grants$347,920CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$56,303PYInvestmentIncomeAmt
CY Investment Income-$10,658CYInvestmentIncomeAmt
PY Other Revenue$6,109PYOtherRevenueAmt
CY Other Revenue$14,191CYOtherRevenueAmt
PY Total Revenue$433,641PYTotalRevenueAmt
CY Total Revenue$351,453CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$112,983PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$139,105CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$26,404CYTotalFundraisingExpenseAmt
PY Other Expenses$78,251PYOtherExpensesAmt
CY Other Expenses$61,997CYOtherExpensesAmt
PY Total Expenses$191,234PYTotalExpensesAmt
CY Total Expenses$201,102CYTotalExpensesAmt
PY Revenues Less Expenses$242,407PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$150,351CYRevenuesLessExpensesAmt
Total Assets BOY$2,515,455TotalAssetsBOYAmt
Total Assets EOY$2,420,054TotalAssetsEOYAmt
Total Liabilities BOY$314,415TotalLiabilitiesBOYAmt
Total Liabilities EOY$113,600TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,201,040NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,306,454NetAssetsOrFundBalancesEOYAmt
MissionHILLTOWN LAND TRUST PROTECTS LAND AND PROMOTES ECOLOGICAL DIVERSITY AND HEALTH, RESPECTFUL LAND STEWARDSHIP, HISTORIC CHARACTER, AND NATURAL BEAUTY IN OUR HILLTOWNS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$160,223ExpenseAmt
Revenue$14,191RevenueAmt
DescPROMOTED THE PERMANENT PROTECTION OF WILDLIFE HABITAT, WATERSHED LANDS AND SCENIC WORKING LANDSCAPES BY HOLDING AND MONITORING INTERESTS IN SUCH LANDS AND PROVIDING EDUCATIONAL SERVICES RELATED TO LAND CONSERVATION AND MANAGEMENT.Desc
Total Program Service Expenses$160,223TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMIRZETA MEHULJICPersonNm
Phone8573280529PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 HIGH STREET 4TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02110ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RUSSELL PEOTTER
PRESIDENT5.000.00Yes (X)Yes (X)$0$0$0
SUSAN MCALLISTER
VICE PRESIDENT3.000.00Yes (X)Yes (X)$0$0$0
TAD WEISS
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
SUZANNE KULIK
SECRETARY (UNTIL 10/22)1.000.00Yes (X)Yes (X)$0$0$0
PETER JESWALD
DIRECTOR (UNTIL 10/22)1.000.00Yes (X)$0$0$0
PATRICIA MOREY
DIRECTOR/CLERK (AS OF 10/22)1.000.00Yes (X)Yes (X)$0$0$0
PAUL WETZEL
DIRECTOR1.000.00Yes (X)$0$0$0
ANDREW MADDEN
DIRECTOR1.000.00Yes (X)$0$0$0
MICHAEL MADOLE
DIRECTOR1.000.00Yes (X)$0$0$0
GABRIEL IMMERMAN
DIRECTOR1.000.00Yes (X)$0$0$0
SARA LOOMIS
EXECUTIVE DIRECTOR35.000.00Yes (X)$0$63,770$1,902
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$63,770TotReportableCompRltdOrgAmt
Total Other Compensation$1,902TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$120,000GovernmentGrantsAmt
All Other Contributions$227,920AllOtherContributionsAmt
Total Contributions$347,920TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,650TotalRevenueColumnAmt
Exclusion$2,650ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,308SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$13,308SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$13,308TotalRevenueColumnAmt
Exclusion-$13,308ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$338GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$338TotalRevenueColumnAmt
Related Or Exempt Func Income$338RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescSPECIAL EVENTSDesc
Business900099BusinessCd
Total Revenue Column$13,853TotalRevenueColumnAmt
Related Or Exempt Func Income$13,853RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$13,853OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$351,453TotalRevenueColumnAmt
Related Or Exempt Func Income$14,191RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$10,658ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$66,885TotalAmt
Program Services$53,508ProgramServicesAmt
Management And General$10,033ManagementAndGeneralAmt
Fundraising$3,344FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$55,598TotalAmt
Program Services$33,359ProgramServicesAmt
Management And General$2,780ManagementAndGeneralAmt
Fundraising$19,459FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,289TotalAmt
Program Services$3,002ProgramServicesAmt
Management And General$429ManagementAndGeneralAmt
Fundraising$858FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,029TotalAmt
Program Services$2,120ProgramServicesAmt
Management And General$303ManagementAndGeneralAmt
Fundraising$606FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,304TotalAmt
Program Services$6,513ProgramServicesAmt
Management And General$930ManagementAndGeneralAmt
Fundraising$1,861FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,135TotalAmt
Program Services$2,135ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,701TotalAmt
Program Services$6,701ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Program Services$150ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,076TotalAmt
Program Services$2,076ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$850TotalAmt
Program Services$850ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,758TotalAmt
Program Services$2,482ProgramServicesAmt
Fundraising$276FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,947TotalAmt
Program Services$1,947ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
STEWARDSHIP$25,382$25,382
PRINTING & PUBLICATION$9,179$9,179
SUPPLIES$4,411$4,411
DUES & SUBSCRIPTIONS$4,336$4,336

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,072TotalAmt
Program Services$2,072ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$201,102TotalAmt
Program Services$160,223ProgramServicesAmt
Management And General$14,475ManagementAndGeneralAmt
Fundraising$26,404FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$644,205BOYAmt
EOY$558,278EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$18,565BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,195,418LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,096,483BOYAmt
EOY$1,195,418EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$756,202BOYAmt
EOY$666,358EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,515,455BOYAmt
EOY$2,420,054EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,552BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$307,863BOYAmt
EOY$113,600EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$314,415BOYAmt
EOY$113,600EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,327,887BOYAmt
EOY$1,398,183EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$873,153BOYAmt
EOY$908,271EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,201,040BOYAmt
EOY$2,306,454EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,515,455BOYAmt
EOY$2,420,054EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$150,351ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$44,937NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$380,167CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$229,084CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$104,493CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$371,229CurrentTaxYearMinus1YearAmt
Current Tax Year$347,920CurrentTaxYearAmt
Total$1,432,893TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$380,167CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$229,084CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$104,493CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$371,229CurrentTaxYearMinus1YearAmt
Current Tax Year$347,920CurrentTaxYearAmt
Total$1,432,893TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$294,504SubstantialContributorsTotAmt
Public Support Total170$1,138,389PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$139CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$8,496CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,747CurrentTaxYearMinus1YearAmt
Current Tax Year$2,650CurrentTaxYearAmt
Total$14,032TotalAmt
FieldValueIRS element (for citing)
Total Support$1,446,925TotalSupportAmt
Gross Receipts Rltd Activities$44,770GrossReceiptsRltdActivitiesAmt
Public Support CY1700.78680PublicSupportCY170Pct
Public Support PY1700.69580PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Total Easements35TotalEasementsCnt
Total Acreage3141.00TotalAcreageCnt
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement850.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$8,500ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$757,217BeginningYearBalanceAmt
Investment Earnings Or Losses-$56,609InvestmentEarningsOrLossesAmt
Other Expenditures$27,547OtherExpendituresAmt
Administrative Expenses$6,701AdministrativeExpensesAmt
End Year Balance$666,360EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$714,158BeginningYearBalanceAmt
Investment Earnings Or Losses$73,266InvestmentEarningsOrLossesAmt
Other Expenditures$26,077OtherExpendituresAmt
Administrative Expenses$4,130AdministrativeExpensesAmt
End Year Balance$757,217EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$602,098BeginningYearBalanceAmt
Investment Earnings Or Losses$143,079InvestmentEarningsOrLossesAmt
Other Expenditures$26,176OtherExpendituresAmt
Administrative Expenses$4,843AdministrativeExpensesAmt
End Year Balance$714,158EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$602,098BeginningYearBalanceAmt
Investment Earnings Or Losses$30,462InvestmentEarningsOrLossesAmt
Other Expenditures$26,432OtherExpendituresAmt
Administrative Expenses$4,030AdministrativeExpensesAmt
End Year Balance$602,098EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$602,901BeginningYearBalanceAmt
Investment Earnings Or Losses$31,051InvestmentEarningsOrLossesAmt
Other Expenditures$25,884OtherExpendituresAmt
Administrative Expenses$5,970AdministrativeExpensesAmt
End Year Balance$602,098EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.43730BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.41490PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.14780TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,195,418OtherCostOrOtherBasisAmt
Book Value$1,195,418BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,195,418TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO THE TRUSTEES OF RESERVATIONS, A RELATED TAX-EXEMPT ENTITYDesc
Amt$113,600Amt
FieldValueIRS element (for citing)
Total Liability$113,600TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$306,516TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$44,937NetUnrealizedGainsInvstAmt
Revenue Not Reported-$44,937RevenueNotReportedAmt
Revenue Subtotal$351,453RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$351,453TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$201,102TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$201,102ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$201,102TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 5:AS AN ACCREDITED LAND CONSERVATION ORGANIZATION, HILLTOWN LAND TRUST FOLLOWS THE LAND TRUST ALLIANCE STANDARDS AND PRACTICES AND LAND TRUST ACCREDITATION COMMISSION GUIDANCE DOCUMENTS, AS THE APPROPRIATE GUIDELINES FOR THE DOCUMENTATION, MONITORING AND ENFORCEMENT OF PERPETUAL RESTRICTIONS. BASELINE DOCUMENTATION REPORTS THAT MEET IRS STANDARDS ARE ALWAYS COMPLETED AND ACKNOWLEDGED AT OR BEFORE THE TIME OF RECORDING, AND UPDATED PERIODICALLY. THE ORGANIZATION CONDUCTS ANNUAL GROUND MONITORING OF ITS RESTRICTIONS, WITH INSPECTIONS DOCUMENTED THROUGH SIGNED MONITORING FORMS, ROUTE MAPS AND PHOTOGRAPHS TAKEN ON THE PROPERTY. ACCURATE COMPUTER MAPS OF EVERY RESTRICTION ARE MAINTAINED AND REGULARLY UPDATED BY OUR GEOGRAPHIC INFORMATION SYSTEM PROGRAM STAFF. ENFORCEMENT OF PROVISIONS OF RESTRICTIONS ARE TIMELY, REASONABLE AND PROPORTIONATE TO THE MATERIALITY AND SERIOUSNESS OF THE VIOLATION. DETERMINATION AND APPLICATION OF ENFORCEMENT STRATEGY IS THE RESPONSIBILITY OF THE CONSERVATION PROGRAM STAFF UNDER THE OVERSIGHT OF THE BOARD OF DIRECTORS. INDEPENDENT LEGAL ADVICE IS OBTAINED IN THE CASE OF SERIOUS ENFORCEMENT MATTERS.
PART II, LINE 9:CONSERVATION EASEMENTS ARE EXPENSED AS INCURRED, IF PURCHASED. DONATED CONSERVATION EASEMENTS ARE NOT RECORDED IN THE ORGANIZATION'S FINANCIAL STATEMENTS.
PART V, LINE 4:THE ENDOWMENT FUNDS ARE USED TO SUPPORT THE CONSERVATION EASEMENT MONITORING AND DEFENSE, IF NEEDED, AS WELL AS SUPPORTING THE ORGANIZATION'S MISSION PROGRAMS.
PART X, LINE 2:THE HILLTOWN LAND TRUST ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS AND HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6IN DECEMBER 2009, HLT ENTERED INTO AN AFFILIATION AGREEMENT WITH THE TRUSTEES OF RESERVATIONS. THE PURPOSE OF THE AFFILIATION IS TO INCREASE THE COLLECTIVE CAPACITY OF BOTH ORGANIZATIONS TO EFFECTIVELY PURSUE THEIR LAND PROTECTION GOALS. PURSUANT TO THE BY-LAWS, AS AMENDED THROUGH SEPTEMBER 2011, THE TRUSTEES OF RESERVATIONS IS THE CORPORATION'S SOLE MEMBER.
FORM 990, PART VI, SECTION A, LINE 7ATHE TRUSTEES OF RESERVATIONS, AS SOLE MEMBER OF THE CORPORATION SHALL ELECT THE BOARD OF DIRECTORS AS PROVIDED IN THE BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7BTHE FOLLOWING ACTIONS BY HLT REQUIRE THE APPROVAL OF THE TRUSTEES OF RESERVATIONS' PRESIDENT OR HIS/HER DESIGNEE: OPERATING POLICIES, LAND TRANSACTIONS INCLUDING FEE SIMPLE ACQUISITIONS AND PERPETUAL RESTRICTIONS, DISPOSITIONS OF LAND OR ASSETS, ANNUAL OPERATING BUDGETS, AND LOANS OF MORE THAN $5,000.
FORM 990, PART VI, SECTION B, LINE 11BA COMPLETE COPY OF THE FORM 990, EXCEPT FOR SCHEDULE B, IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS AND REGULAR EMPLOYEES TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY. IF A POTENTIAL CONFLICT EXISTS, THE FORM IS REVIEWED BY THE BOARD PRESIDENT AND BOARD TREASURER FOR GOVERNANCE VOLUNTEER CONFLICTS, AND BY HILLTOWN'S EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCES FOR EMPLOYEE CONFLICTS. IF A POTENTIAL CONFLICT IS FOUND, THE INDIVIDUAL IS PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS PERTAINING TO THE CONFLICTING MATTER.
FORM 990, PART VI, SECTION B, LINE 15ATHE ORGANIZATION DOES NOT PROVIDE COMPENSATION TO ITS PRESIDENT OR ANY OF ITS OFFICERS. THE ORGANIZATION'S EXECUTIVE DIRECTOR RECEIVES COMPENSATION FROM THE TRUSTEES OF RESERVATIONS, A RELATED TAX-EXEMPT ENTITY.
FORM 990, PART VI, SECTION C, LINE 19ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST IN WRITING OR IN PERSON. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL WEBSITE. THE FORM 990 CAN ALSO BE ACCESSED AT WWW.GUIDESTAR.ORG

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
THE TRUSTEES OF RESERVATIONS
200 HIGH STREET 4TH FLOORBOSTONMA02110042105780LAND CONSERVATIONMA501(C)(3)LINE 7N/A0
MASSACHUSETTS LAND CONSERVATION TRUST
200 HIGH STREET 4TH FLOORBOSTONMA02110223209651LAND CONSERVATIONMA501(C)(3)LINE 12A, IYes (1)THE TRUSTEES OF RESERVATIONS
FRUITLANDS MUSEUM INC
102 PROSPECT HILL ROADHARVARDMA01451042125003HISTORICAL MUSEUMMA501(C)(3)LINE 10Yes (1)THE TRUSTEES OF RESERVATIONS
DECORDOVA AND DANA MUSEUM & PARK
51 SANDY POND ROADLINCOLNMA01773042067315ART & CULTURAL MUSEUMMA501(C)(3)LINE 10Yes (1)THE TRUSTEES OF RESERVATIONS
CAPE COD HORTICULTURAL SOCIETY INC
PO BOX 934OSTERVILLEMA02655237346475PUBLIC PARKMA501(C)(3)LINE 7Yes (1)THE TRUSTEES OF RESERVATIONS

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
CHARITABLE REMAINDER TRUST
200 HIGH STREET 4TH FLOORBOSTONMA02110046750497INVESTMENTSMATHE TRUSTEES OF RESERVATIONSTYes (1)
CHARITABLE REMAINDER TRUST
200 HIGH STREET 4TH FLOORBOSTONMA02110046891402INVESTMENTSMATHE TRUSTEES OF RESERVATIONSTYes (1)
CHARITABLE REMAINDER TRUST
200 HIGH STREET 4TH FLOORBOSTONMA02110134289231INVESTMENTSMATHE TRUSTEES OF RESERVATIONSTYes (1)
CHARITABLE REMAINDER TRUST
200 HIGH STREET 4TH FLOORBOSTONMA02110201948601INVESTMENTSMATHE TRUSTEES OF RESERVATIONSTYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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