2024-06-24T10:15:33-05:00 2023-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2023-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2024-06-24 1 WILLIAM CONSTABLE 999009999 0 SANDRA M BROWN CPA P01614103 5088717178 2024-06-19 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 227677 0 X WWW.LINCOLNCONSERVATION.ORG X 1957 MA 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. 17 17 7 100 0 0 148655 129799 1875 2336 30564 71096 3185 9680 184279 212911 224 0 0 0 127447 113803 0 0 21340 86309 51595 213980 165398 -29701 47513 1851429 2124606 999 0 1850430 2124606 X 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. 0 0 41198 2336 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. 81085 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. 3932 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. 126215 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 3 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X X GEOFF MCGEAN 7812599250 PO BOX 10 LINCOLN MA 01773 SUSAN ALLEN VICE-CHAIR 1.00 1.00 X X 0 0 0 KENNETH BASSETT TRUSTEE 3.00 1.00 X 0 0 0 WILLIAM CONSTABLE PRESIDENT 5.00 1.00 X X 0 0 0 DANIEL ENGLAND TRUSTEE 1.00 1.00 X 0 0 0 ANDREW FALENDER TRUSTEE 1.00 1.00 X 0 0 0 JAMES HENDERSON TRUSTEE 2.00 1.00 X 0 0 0 WESTON HOWLAND III TRUSTEE 1.00 1.00 X 0 0 0 MICHELLE BARNES CHAIR 3.00 10.00 X X 0 0 0 GWYNETH LOUD TRUSTEE 2.00 1.00 X 0 0 0 ELLEN MEADORS TREASURER 15.00 5.00 X X 0 0 0 ROBERT MASON TRUSTEE 1.00 1.00 X 0 0 0 PAUL SHORB TRUSTEE 1.00 1.00 X 0 0 0 NANCY SOULETTE SECRETARY 1.00 1.00 X X 0 0 0 ANDREW STEVENSON TRUSTEE 2.00 2.00 X 0 0 0 SUSAN WELSH TRUSTEE 1.00 1.00 X 0 0 0 DIANA JONG TRUSTEE 1.00 1.00 X 0 0 0 ANDREW GNAZZO VICE-TREASURER 1.00 1.00 X X 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 18.00 22.00 X 0 146597 27287 0 146597 27287 0 0 1 0 0 99059 29587 1153 129799 PROGRAM SERVICES 513130 2336 2336 2336 45118 45118 25978 0 25978 25978 25978 24446 29587 14766 9680 9680 212911 2336 0 80776 104746 87980 1055 15711 9057 7626 98 1333 11363 11363 37655 28901 4458 4296 1708 1708 869 869 165398 126215 17843 21340 55355 53214 692805 698972 188 201 6188 1103081 1366031 1851429 2124606 999 999 0 X 1737330 2017656 113100 106950 1850430 2124606 1851429 2124606 47513 226663 0 X 0 1 X 1 0 X 138499 123851 157260 148655 129799 698064 138499 123851 157260 148655 129799 698064 698064 268591 44629 32505 35361 45118 426204 3185 9680 12865 1137133 63823 0.61390 0.59520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 94 679.00 2 2 1 1 948.00 27057 1 X X X X PUBLIC RECREATION & EDUCATI 0 0 X 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. ROAD RACE 47508 29587 17921 14766 47508 29587 17921 14766 14766 3155 X 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 0 146597 0 0 0 0 0 0 0 27287 0 173884 0 0 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. RURAL LAND FOUNDATION OF LINCOLN PO BOX 10 LINCOLN MA 01773 046132391 LAND PROTECTION MA 501(C)(3) LINE 12B, II LLCT 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 RURAL LAND FOUNDATION OF LINCOLN O 83410 FMV