LINCOLN LAND CONSERVATION TRUST: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LINCOLN LAND CONSERVATION TRUST (EIN 04-6042565)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-24
- IRS object ID
- 202401769349301105
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-24T10:15:33-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431985162 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH SULLIVAN & BROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 FLANDERS ROAD SUITE 302 | AddressLine1Txt |
| City | WESTBOROUGH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046042565 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINCOLN LAND CONSERVATION TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LINC | BusinessNameControlTxt |
| Phone | 7812599250 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 10 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01773 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM G CONSTABLE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7812599250 | PhoneNum |
| Signature | 2024-06-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM | PersonFirstNm |
| Person Last | CONSTABLE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA M BROWN CPA | PreparerPersonNm |
| PTIN | P01614103 | PTIN |
| Phone | 5088717178 | PhoneNum |
| Preparation | 2024-06-19 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM G CONSTABLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 10 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01773 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $227,677 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LINCOLNCONSERVATION.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1957 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $148,655 | PYContributionsGrantsAmt |
| CY Contributions Grants | $129,799 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,875 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,336 | CYProgramServiceRevenueAmt |
| PY Investment Income | $30,564 | PYInvestmentIncomeAmt |
| CY Investment Income | $71,096 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,185 | PYOtherRevenueAmt |
| CY Other Revenue | $9,680 | CYOtherRevenueAmt |
| PY Total Revenue | $184,279 | PYTotalRevenueAmt |
| CY Total Revenue | $212,911 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $224 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $127,447 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $113,803 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $21,340 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $86,309 | PYOtherExpensesAmt |
| CY Other Expenses | $51,595 | CYOtherExpensesAmt |
| PY Total Expenses | $213,980 | PYTotalExpensesAmt |
| CY Total Expenses | $165,398 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$29,701 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $47,513 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,851,429 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,124,606 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $999 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,850,430 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,124,606 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $41,198 | ExpenseAmt |
| Revenue | $2,336 | RevenueAmt |
| Desc | EDUCATION: EDUCATIONAL EVENTS IN 2023 INCLUDED 18 IN-PERSON TRAIL WALKS, WORKSHOPS, OR OTHER OUTDOOR LAND-BASED PROGRAMMING, AND 17 VIRTUAL OR IN-PERSON LECTURES.IN THE SPRING, LLCT COLLABORATED WITH LINCOLN COMMON GROUND TO WELCOME DR. RACHEL NEURATH, A SOIL MICROBIAL ECOLOGIST AND LINCOLN RESIDENT TO A COMMUNITY ZOOM PROGRAM INTRODUCING NO MOW MAY. LLCT CONTINUED TO WORK WITH LINCOLN COMMON GROUND IN THE SUMMER TO OFFER TWO ECO-GARDEN TOURS. IN SEPTEMBER, RACHEL NEURATH CLOSED OUT THE GROWING SEASON WITH AN INTRODUCTORY LECTURE ON THE IMPORTANCE OF LEAVE THE LEAVES. THIS PRESENTATION WAS FOLLOWED IN NOVEMBER BY AN IN-PERSON LECTURE FEATURING KATHY CONNOLLY ON LEAVING STEMS OVER THE WINTER. THIS WAS SPONSORED BY THE LINCOLN GARDEN CLUB, WITH SUPPORT FROM LLCT AND LINCOLN COMMON GROUND.LLCT CONTINUED TO OFFER FOUR SPRING BIRDING WALKS LED BY LOCAL BIRDING EXPERTS GWYN LOUD, NORMAN LEVEY, RON MCADOW, COREY NIMMER, AND NANCY SOULETTE. LLCT AND THE LINCOLN COUNCIL ON AGING AND HUMAN SERVICES SPONSORED A SERIES OF SPRING AND FALL NOTICING WALKS LED BY JOHN CALABRIA. IN JUNE, LLCT OFFERED AN EVENING FIREFLY WALK IN SMITH-ANDOVER FIELD LED BY DR. AVALON OWENS.LLCT REPRISED ITS WINTER CARNIVAL SCAVENGER HUNT, COLLABORATING WITH THE LINCOLN PUBLIC SCHOOLS TO FEATURE STUDENT ART ON THE TRAILS. IN APRIL, LLCT AND THE WALDEN WOODS PROJECT WORKED WITH MATT BURNE, BSC GROUP, AND WILL LEONA, TOWN OF LINCOLN CONSERVATION RANGER, TO LEAD A VERNAL POOL EXPLORATION IN THE WOODS BY FARM MEADOW. IN APRIL AND MAY, LLCT COLLABORATED WITH THE LINCOLN PUBLIC LIBRARY TO WELCOME CLARE WALKER-LESLIE TO A PUBLIC, AFTERNOON NATURE JOURNALING WORKSHOP. LLCT AND THE LINCOLN PARENT TEACHER ORGANIZATION THEN BROUGHT WALKER-LESLIE TO THE 6TH GRADE FOR A MORNING OF EXPLORATION ON THE TRAILS AND BOARDWALK BEHIND THE SCHOOLS.IN THE FALL, LLCT AND WILL LEONA ORGANIZED A FAMILY FUNGI EVENT IN THE WOODS BEHIND PIERCE HOUSE. LLCT WRAPPED UP FAMILY PROGRAMMING IN OCTOBER BY TEAMING UP WITH FARRINGTON NATURE LINC TO BRING A PUBLIC EYES ON OWLS PROGRAM TO NATURE LINC'S LINCOLN CAMPUS.WINTER PROGRAMS INCLUDED A TALK BY DAVE GOULSON ON WORLDWIDE INSECT DECLINE, IN COLLABORATION WITH THE MASSACHUSETTS POLLINATOR NETWORK, LEXINGTON LIVING LANDSCAPES, AND MASS AUDUBON, AND A TALK BY RON MCADOW ON USING TRAIL CAMERAS TO CAPTURE IMAGES OF ELUSIVE MAMMALS IN THE WINTER.IN 2023, LLCT PARTICIPATED IN A SERIES ON LINCOLN'S HYDROLOGY FEATURING MAX ROME AND MARTIN BRIGGS. PARTNER ORGANIZATIONS INCLUDED THE WATER COMMISSION, THE CONSERVATION COMMISSION, AND THE AGRICULTURAL COMMISSION.LLCT ALSO CONTINUED TO HELP LEAD THE ON BELONGING IN OUTDOOR SPACES SPEAKER SERIES. IN FEBRUARY, CLAUDIA FOX TREE SPOKE ABOUT DECOLONIZING NATIVE AMERICAN ACHIEVEMENTS. IN MARCH, LEAH PENNIMAN SHARED HIGHLIGHTS FROM HER NEW BOOK BLACK EARTH WISDOM AND JOSE GONZALEZ PRESENTED ON HIS ORGANIZATION LATINO OUTDOORS. SPRING 2023 SPONSORSHIP WAS GENEROUSLY PROVIDED BY FREEDOM'S WAY NATIONAL HERITAGE AREA, THE LINCOLN CULTURAL COUNCIL, AND THE OGDEN CODMAN TRUST. OTHE HOST ORGANIZATIONS WERE FARRINGTON NATURE LINC, DECORDOVA SCULPTURE PARK AND MUSEUM, THE FOOD PROJECT, THE WALDEN WOODS PROJECT, AND MASS AUDUBON.IN 2023, LLCT CONTINUED OFFERING EDUCATIONAL EVENTS RELATED TO ITS POLLINATOR ACTION PLAN. ONCE AGAIN LLCT OFFERED ITS MEMBERS THE OPPORTUNITY TO PURCHASE POLLINATOR FRIENDLY PLANTS AT COST. IN MARCH, NORMAN LEVEY OFFERED A ZOOM FIRESIDE CHAT ON WILD BEES IN THE BACKYARD. LLCT STAFF SARA LUPKAS AND BRYN GINGRICH GAVE A CONSERVATION COFFEE PRESENTATION AND A ZOOM FOR FREEDOM'S WAY NATIONAL HERITAGE AREA DOCUMENTING THE PLANTING EFFORTS UNDERTAKEN SINCE 2020 BY LLCT. DIANA RICE-SHEAHAN SPOKE ABOUT POCKET POLLINATOR MEADOWS IN MAY. VOLUNTEERS PLANTED 180 PERENNIALS AND A FEW DONATED SHRUBS AT A NEW DEMONSTRATION GARDEN ALONG THE ROADSIDE PATH NEAR CODMAN COMMUNITY GARDENS. THE LINCOLN GARDEN CLUB GENEROUSLY AWARDED A GRANT TO LLCT TO COVER SOME OF THE INITIAL PLANTING COSTS. DURING THE SUMMER, LLCT HOSTED A BEECOLOGY WORKSHOP AT THE LLCT POLLINATOR MEADOW AND LINCOLN STATION GARDEN WITH THE CONCORD LAND CONSERVATION TRUST, AND HOSTED AN OPEN HOUSE AT THE MEADOW FOR MEMBERS OF THE NATIVE POLLINATOR TASK FORCE (NOW THE BUMBLEBEE PROJECT). LLCT INVITED SUMMER CAMP AND LEAP STUDENTS TO TWO WORK DAYS IN THE MEADOW. VOLUNTEERS IN THE FALL HELPED WITH PLANTING AND SOWING DAYS AT CHAPMAN PASTURE. LLCT WRAPPED UP POLLINATOR PROGRAMMING WITH A FIRESIDE CHAT ZOOM WITH DR. ROBERT GEGEAR AND AN IN-PERSON WINTER SOWING WORKSHOP.BI-MONTHLY VIRTUAL CONSERVATION COFFEES CONTINUED, WITH LLCT AND THE TOWN OF LINCOLN CONSERVATION DEPARTMENT JOINTLY HOSTING.LLCT HELD ITS ANNUAL MEETING IN EARLY OCTOBER. AFTER THE BUSINESS MEETING, GWYN LOUD GAVE A SLIDESHOW PRESENTATION ON 50 YEARS OF CHANGING LANDSCAPES, FLORA, AND FAUNA IN LINCOLN.IN 2023, LLCT'S SCARECROW CLASSIC 5K ATTRACTED 676 PARTICIPANTS, 50 SPONSORS, AND 50 VOLUNTEERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $81,085 | ExpenseAmt |
| Desc | STEWARDSHIP: LLCT STAFF WORKED WITH VOLUNTEERS, FIELDWORK ASSISTANTS, AND TOWN OF LINCOLN CONSERVATION STAFF. WE PERFORMED ANNUAL MAINTENANCE OF 40 MILES OF PUBLIC TRAILS, WHICH INCLUDED REMOVING DOWNED TREES WHICH WERE BLOCKING PATHS, AND PRUNING VEGETATION. IN ADDITION, NEW DUCKBOARDS AND BRIDGES WERE CONSTRUCTED FOR SOME TRAILS. STAFF HOSTED A GROUP OF LOCAL HIGH SCHOOL SENIORS ON THEIR COMMUNITY SERVICE DAY TO BUILD NEW BOARDWALKS FOR TRAILS IN THE PIGEON HILL AREA.LLCT STAFF MONITORED DEEDED CONSERVATION LAND AND CONSERVATION RESTRICTIONS, AS WELL AS CONSERVATION LAND AND RESTRICTIONS OWNED/HELD BY THE TOWN OF LINCOLN. LLCT WORKED TO REMOVE/CONTROL INVASIVE PLANTS, INCLUDING GARLIC MUSTARD, WALL LETTUCE, WATER CHESTNUT, BUCKTHORN, BURNING BUSH AND JAPANESE KNOTWEED. WORK CONTINUED ON THE POLLINATOR ACTION PLAN. WE ADDED ADDITIONAL PLANTS TO ALL OF OUR EXISTING POLLINATOR GARDENS, AND ADDED A NEW GARDEN ADJACENT TO THE CODMAN COMMUNITY GARDENS. IN TOTAL, STAFF, SUMMER INTERNS, AND VOLUNTEERS PLANTED AT LEAST 200 PERENNIALS AND SHRUBS AT OUR POLLINATOR GARDENS AROUND LINCOLN. AT THE POLLINATOR MEADOW, STAFF SUPERVISED CAMP GROUPS AND AN AFTER-SCHOOL GROUP IN LAYING MORE MULCHED PATHS THROUGH THE MEADOW AND WEEDING AROUND NEW PLANTS. A MAJOR MULTI-YEAR REHABILITATION OF ONE CONSERVATION AREA, CHAPMAN PASTURE, IS STILL IN PROGRESS. SOD WAS REMOVED FROM ONE AREA WHERE PLUGS WERE PLANTED, AND A WILDFLOWER SEED MIX WAS SOWN USING A SLIT SEEDER. THROUGHOUT THE SPRING AND SUMMER, LLCT STAFF AND A VOLUNTEER MONITORED ACTIVITY AT BLUEBIRD BOXES IN CHAPMAN PASTURE, AS WELL AS IN A FIELD IN STONY BROOK SOUTH. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,932 | ExpenseAmt |
| Desc | ACQUISITION: IN JUNE 2023, RLF SIGNED A PURCHASE AND SALE AGREEMENT TO ACQUIRE APPROXIMATELY 7.6 ACRES OF LAND IN LINCOLN FOR $800,000. LLCT STAFF PROVIDED SUPPORT FOR THIS PROJECT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $126,215 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEOFF MCGEAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7812599250 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 10 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01773 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| SUSAN ALLEN | |||||||
| VICE-CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KENNETH BASSETT | |||||||
| TRUSTEE | 3.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM CONSTABLE | |||||||
| PRESIDENT | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL ENGLAND | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW FALENDER | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES HENDERSON | |||||||
| TRUSTEE | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WESTON HOWLAND III | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE BARNES | |||||||
| CHAIR | 3.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GWYNETH LOUD | |||||||
| TRUSTEE | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELLEN MEADORS | |||||||
| TREASURER | 15.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT MASON | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL SHORB | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NANCY SOULETTE | |||||||
| SECRETARY | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW STEVENSON | |||||||
| TRUSTEE | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN WELSH | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANA JONG | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW GNAZZO | |||||||
| VICE-TREASURER | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GEOFF MCGEAN | |||||||
| EXECUTIVE DIRECTOR | 18.00 | 22.00 | Yes (X) | $0 | $146,597 | $27,287 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $146,597 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $27,287 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $99,059 | MembershipDuesAmt |
| Fundraising | $29,587 | FundraisingAmt |
| All Other Contributions | $1,153 | AllOtherContributionsAmt |
| Total Contributions | $129,799 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICES | Desc |
| Business | 513130 | BusinessCd |
| Total Revenue Column | $2,336 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,336 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,336 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,118 | TotalRevenueColumnAmt |
| Exclusion | $45,118 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $25,978 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $25,978 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,978 | TotalRevenueColumnAmt |
| Exclusion | $25,978 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $24,446 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $29,587 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $14,766 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,680 | TotalRevenueColumnAmt |
| Exclusion | $9,680 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,911 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,336 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $80,776 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,746 | TotalAmt |
| Program Services | $87,980 | ProgramServicesAmt |
| Management And General | $1,055 | ManagementAndGeneralAmt |
| Fundraising | $15,711 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,057 | TotalAmt |
| Program Services | $7,626 | ProgramServicesAmt |
| Management And General | $98 | ManagementAndGeneralAmt |
| Fundraising | $1,333 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,363 | TotalAmt |
| Management And General | $11,363 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,655 | TotalAmt |
| Program Services | $28,901 | ProgramServicesAmt |
| Management And General | $4,458 | ManagementAndGeneralAmt |
| Fundraising | $4,296 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,708 | TotalAmt |
| Program Services | $1,708 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869 | TotalAmt |
| Management And General | $869 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,398 | TotalAmt |
| Program Services | $126,215 | ProgramServicesAmt |
| Management And General | $17,843 | ManagementAndGeneralAmt |
| Fundraising | $21,340 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,355 | BOYAmt |
| EOY | $53,214 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $692,805 | BOYAmt |
| EOY | $698,972 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188 | BOYAmt |
| EOY | $201 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,188 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,103,081 | BOYAmt |
| EOY | $1,366,031 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,851,429 | BOYAmt |
| EOY | $2,124,606 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,737,330 | BOYAmt |
| EOY | $2,017,656 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,100 | BOYAmt |
| EOY | $106,950 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,850,430 | BOYAmt |
| EOY | $2,124,606 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,851,429 | BOYAmt |
| EOY | $2,124,606 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $47,513 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $226,663 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,851 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,799 | CurrentTaxYearAmt |
| Total | $698,064 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,851 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,260 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,799 | CurrentTaxYearAmt |
| Total | $698,064 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $698,064 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $268,591 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,629 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,505 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,118 | CurrentTaxYearAmt |
| Total | $426,204 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,680 | CurrentTaxYearAmt |
| Total | $12,865 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,137,133 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $63,823 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61390 | PublicSupportCY170Pct |
| Public Support PY170 | 0.59520 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 94 | TotalEasementsCnt |
| Total Acreage | 679.00 | TotalAcreageCnt |
| Historic Structure Easements | 2 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 2 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 948.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $27,057 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | PUBLIC RECREATION & EDUCATI | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | THE VALUE OF CONSERVATION EASEMENTS IS NOT REPORTED IN THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT. THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS IS GIVEN BELOW. |
| PART III, LINE 1A: | COLLECTIONS - CONSERVATION LAND AND CONSERVATION EASEMENTS: LLCT OWNS LAND, CONSERVATION EASEMENTS AND TRAIL EASEMENTS IN SUPPORT OF ITS CHARITABLE PURPOSE. BECAUSE THESE ASSETS MEET THE CONDITIONS OF A COLLECTION UNDER FASB ACCOUNTING STANDARDS CODIFICATION , THE ACQUISITION OF LAND AND EASEMENTS THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. IF LAND OR CONSERVATION EASEMENTS ARE PURCHASED, THE COSTS ARE REPORTED AS A DECREASE IN THE APPROPRIATE CLASS OF NET ASSETS. IF LAND OR CONSERVATION EASEMENTS ARE SOLD, THE PROCEEDS ARE REPORTED AS AN INCREASE IN THE APPROPRIATE CLASS OF NET ASSETS. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND ARE NOT RECOGNIZED IN THE COMBINING FINANCIAL STATEMENTS. THESE ASSETS ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. STEWARDSHIP POLICIES REGARDING THESE ASSETS INCLUDE PREPARING BASELINE DOCUMENTATION FOR ALL NEW CONSERVATION LAND AND CONSERVATION EASEMENTS; MONITORING ALL DEEDED CONSERVATION LAND AND CONSERVATION EASEMENTS AT LEAST ONCE PER YEAR, AND RESOLVING MINOR CONCERNS AS WELL AS MORE SERIOUS VIOLATIONS; CLEARING ALL TRAILS AT LEAST ONCE PER YEAR; AND MANAGEMENT OF DEEDED LAND, AS REQUIRED. EXPENSES TO INSPECT AND MAINTAIN EASEMENTS AND CONSERVATION LANDS ARE SHOWN AS PART OF STEWARDSHIP EXPENSES IN THE ACCOMPANYING COMBINING STATEMENT OF FUNCTIONAL EXPENSES. |
| PART III, LINE 4: | THE ORGANIZATION OWNED 525 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 81 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 679 ACRES AS REPORTED IN PART II. THESE PROPERTIES AND EASEMENTS ARE HELD IN DIRECT SUPPORT OF THE ORGANIZATION'S EXEMPT PURPOSES AS STATED IN OUR MISSION STATEMENT. THE LINCOLN LAND CONSERVATION TRUST (LLCT) EXISTS TO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LAND IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS. |
| PART X, LINE 2: | TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS, AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY THE ORGANIZATION ARE THE EXISTENCE OF UNRELATED BUSINESS INCOME TAX AND THE ORGANIZATION'S STATUS AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THE YEAR PRESENTED, THE ORGANIZATION HAS NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ROAD RACE | Event1Nm |
| Gross Receipts Event1 | $47,508 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $29,587 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $17,921 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $14,766 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $47,508 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $29,587 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,921 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,766 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $14,766 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $3,155 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEOFF MCGEAN | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $146,597 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $27,287 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $173,884 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | AN AMENDMENT TO THE DECLARATION OF TRUST PROPOSED BY THE GOVERNING BODY MUST BE APPROVED BY A MAJORITY VOTE OF THE ORGANIZATION'S MEMBERS TAKEN AT AN ANNUAL OR SPECIAL MEETING WHERE A QUORUM OF AT LEAST 7 MEMBERS ARE PRESENT. THE TRUST MAY ONLY BE TERMINATED BY A MAJORITY VOTE OF ALL ITS MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO A COMMITTEE OF THE GOVERNING BODY FOR REVIEW AND APPROVAL, WITH A COPY PROVIDED TO THE ENTIRE GOVERNING BODY BEFORE FILING THE FORM. THE RETURN IS ALWAYS AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY TO REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL POTENTIAL CONFLICTS OF INTEREST ARE REPORTED TO THE CHAIRMAN OR ANOTHER TRUSTEE. THE CHAIRMAN OR TRUSTEE BRINGS THE SITUATION TO THE ATTENTION OF THE BOARD OF TRUSTEES. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS, AND IF A CONFLICT IS DETERMINED TO EXIST, THE APPROPRIATE RESOLUTION. THE BOARD OF TRUSTEES RESOLVES SUCH QUESTIONS BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT AND VOTING. IF THE CONFLICTED PARTY IS A TRUSTEE, SUCH TRUSTEE IS EXCLUDED FROM THE DELIBERATIONS AND VOTE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RURAL LAND FOUNDATION OF LINCOLN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 10 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01773 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046132391 | EIN |
| Primary Activities | LAND PROTECTION | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12B, II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LLCT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RURAL LAND FOUNDATION OF LINCOLN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $83,410 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments