FRANKLIN LAND TRUST INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRANKLIN LAND TRUST INC (EIN 22-2744488)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-15
IRS object ID
202433209349305263
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

FieldValueIRS element (for citing)
Return2024-11-15T09:08:14-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN134260189PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOISSELLE MORTON & WOLKOWICZ LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line148 BAY ROAD PO BOX 374AddressLine1Txt
CityHADLEYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01035ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222744488EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRANKLIN LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRANBusinessNameControlTxt
Phone4136259151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450AddressLine1Txt
CitySHELBURNE FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01370ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY LYNN SABOURINPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4136259151PhoneNum
Signature2024-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH P WOLKOWICZ CPAPreparerPersonNm
PTINP00734754PTIN
Phone4135870099PhoneNum
Preparation2024-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY LYNN SABOURINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450AddressLine1Txt
CitySHELBURNE FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01370ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,486,292GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FRANKLINLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE FRANKLIN LAND TRUST WORKS TO CONSERVE FARMS, FORESTS, WILDLANDS, AND OTHER NATURAL RESOURCESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,212,398PYContributionsGrantsAmt
CY Contributions Grants$856,063CYContributionsGrantsAmt
PY Program Service Revenue$127,737PYProgramServiceRevenueAmt
CY Program Service Revenue$323,147CYProgramServiceRevenueAmt
PY Investment Income$48,975PYInvestmentIncomeAmt
CY Investment Income$52,607CYInvestmentIncomeAmt
PY Other Revenue$242,938PYOtherRevenueAmt
CY Other Revenue$118,631CYOtherRevenueAmt
PY Total Revenue$1,632,048PYTotalRevenueAmt
CY Total Revenue$1,350,448CYTotalRevenueAmt
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$548,401PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$713,036CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$130,005CYTotalFundraisingExpenseAmt
PY Other Expenses$248,328PYOtherExpensesAmt
CY Other Expenses$550,973CYOtherExpensesAmt
PY Total Expenses$796,729PYTotalExpensesAmt
CY Total Expenses$1,264,009CYTotalExpensesAmt
PY Revenues Less Expenses$835,319PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$86,439CYRevenuesLessExpensesAmt
Total Assets BOY$5,957,881TotalAssetsBOYAmt
Total Assets EOY$6,388,223TotalAssetsEOYAmt
Total Liabilities BOY$332,973TotalLiabilitiesBOYAmt
Total Liabilities EOY$492,102TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,624,908NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,896,121NetAssetsOrFundBalancesEOYAmt
MissionTHE FRANKLIN LAND TRUST WORKS TO CONSERVE FARMS, FORESTS, WILDLANDS, AND OTHER NATURAL RESOURCES SIGNIFICANT TO THE QUALITY OF THE ENVIRONMENT, ECONOMY, AND RURAL CHARACTER OF WESTERN MASSACHUSETTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,006,886ExpenseAmt
Revenue$323,147RevenueAmt
DescDURING FISCAL YEAR 2024, FLT ASSISTED IN THE PROTECTION OF 8 PROPERTIES TOTALING 702 ACRES. AT THE CLOSE OF FISCAL YEAR 2024, FLT HAD COMPLETED 463 TOTAL PROJECTS, TOTALLING 35,518 ACRES OF CONSERVED LAND THROUGHOUT 36 TOWNS IN WESTERN MASSACHUSETTS.FLT'S ACCOMPLISHMENTS IN PERMANENTLY PROTECTING THESE LANDS BENEFITS THE PUBLIC BY PROVIDING WILDLIFE HABITAT, CLEAN AIR AND WATER, PRODUCTIVE FARMS AND WOODLANDS, AND RECREATIONAL OPPORTUNITIES. SUPPORT FROM FLT MEMBERS, DONORS, AND FOUNDATIONS IS CRITICAL TO CONSERVING THESE VITAL RESOURCES FOR FUTURE GENERATIONS.Desc
Total Program Service Expenses$1,006,886TotalProgramServiceExpensesAmt
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 Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
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 ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee9EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARY LYNN SABOURINPersonNm
Phone4136259151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450AddressLine1Txt
CitySHELBURNE FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01370ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BARBARA MILLER
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
THOMAS LUCK
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
JACOBUS MOLENAAR
TREASURER0.50Yes (X)Yes (X)$0$0$0
LLOYD CRAWFORD
CLERK0.50Yes (X)Yes (X)$0$0$0
JAN CARR
DIRECTOR "PAST"0.30Yes (X)$0$0$0
NINA COLER
DIRECTOR0.30Yes (X)$0$0$0
BRIAN DONAHUE
DIRECTOR0.30Yes (X)$0$0$0
RUAH DONNELLY
DIRECTOR "PAST"0.30Yes (X)$0$0$0
STEVE HOWLAND
DIRECTOR0.30Yes (X)$0$0$0
TOM MCCRUMM
DIRECTOR0.30Yes (X)$0$0$0
NICOLAS MILLER
DIRECTOR0.30Yes (X)$0$0$0
ALEX PARKER
DIRECTOR0.30Yes (X)$0$0$0
WILLIAM PASTUSZEK JR
DIRECTOR0.30Yes (X)$0$0$0
CINDY SKELLY
DIRECTOR0.30Yes (X)$0$0$0
MARY LYNN SABOURIN
EXECUTIVE DIRECTOR40.00Yes (X)$102,947$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$102,947TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$3,940FundraisingAmt
All Other Contributions$852,123AllOtherContributionsAmt
Noncash Contributions$285,557NoncashContributionsAmt
Total Contributions$856,063TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MASSACHUSETTS WOODLAND110000$214,552$214,552
SALE OF CONSERVATION R900099$100,000$100,000
CONSULTING INCOME900099$8,595$8,595
FieldValueIRS element (for citing)
Total Program Service Revenue$323,147TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,441TotalRevenueColumnAmt
Exclusion$52,441ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$7,380SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$7,214SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$166SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$166TotalRevenueColumnAmt
Exclusion$166ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$245,311FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$3,940ContriRptFundraisingEventAmt
Fundraising Direct Expenses$128,630FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$116,681TotalRevenueColumnAmt
Exclusion$116,681ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$1,950TotalRevenueColumnAmt
Exclusion$1,950ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,950OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,350,448TotalRevenueColumnAmt
Related Or Exempt Func Income$323,147RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$171,238ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$106,640TotalAmt
Program Services$21,328ProgramServicesAmt
Management And General$21,328ManagementAndGeneralAmt
Fundraising$63,984FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$487,386TotalAmt
Program Services$421,402ProgramServicesAmt
Management And General$59,386ManagementAndGeneralAmt
Fundraising$6,598FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$28,075TotalAmt
Program Services$20,924ProgramServicesAmt
Management And General$3,815ManagementAndGeneralAmt
Fundraising$3,336FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$37,593TotalAmt
Program Services$28,018ProgramServicesAmt
Management And General$5,108ManagementAndGeneralAmt
Fundraising$4,467FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$53,342TotalAmt
Program Services$39,756ProgramServicesAmt
Management And General$7,248ManagementAndGeneralAmt
Fundraising$6,338FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,501TotalAmt
Program Services$28,396ProgramServicesAmt
Management And General$105ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,500TotalAmt
Management And General$17,500ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$18,584TotalAmt
Program Services$9,292ProgramServicesAmt
Fundraising$9,292FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$36,338TotalAmt
Program Services$10,776ProgramServicesAmt
Management And General$6,177ManagementAndGeneralAmt
Fundraising$19,385FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,550TotalAmt
Program Services$7,926ProgramServicesAmt
Management And General$382ManagementAndGeneralAmt
Fundraising$1,242FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$37,113TotalAmt
Program Services$29,690ProgramServicesAmt
Management And General$1,856ManagementAndGeneralAmt
Fundraising$5,567FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,558TotalAmt
Program Services$4,446ProgramServicesAmt
Management And General$278ManagementAndGeneralAmt
Fundraising$834FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$384TotalAmt
Program Services$384ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,360TotalAmt
Program Services$14,688ProgramServicesAmt
Management And General$918ManagementAndGeneralAmt
Fundraising$2,754FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,012TotalAmt
Program Services$14,125ProgramServicesAmt
Management And General$2,981ManagementAndGeneralAmt
Fundraising$1,906FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONSERVATION RESTRICTIO$265,000$265,000
LAND DONATED TO OTHER O$42,200$42,200
STEWARDSHIP$26,119$26,119
DIRECT PROJECT EXPENSES$19,036$19,036

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,718TotalAmt
Program Services$3,380ProgramServicesAmt
Management And General$36ManagementAndGeneralAmt
Fundraising$4,302FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,264,009TotalAmt
Program Services$1,006,886ProgramServicesAmt
Management And General$127,118ManagementAndGeneralAmt
Fundraising$130,005FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$200EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,466,993BOYAmt
EOY$804,724EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$150,246BOYAmt
EOY$113,195EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$300,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,316BOYAmt
EOY$17,597EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,124,699LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$245,006LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,964,230BOYAmt
EOY$2,879,693EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,865,596BOYAmt
EOY$2,132,514EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$290,300BOYAmt
EOY$140,300EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,957,881BOYAmt
EOY$6,388,223EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$63,637BOYAmt
EOY$69,165EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$169,336BOYAmt
EOY$222,937EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$100,000BOYAmt
EOY$200,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$332,973BOYAmt
EOY$492,102EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,372,422BOYAmt
EOY$5,477,784EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,252,486BOYAmt
EOY$418,337EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,624,908BOYAmt
EOY$5,896,121EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,957,881BOYAmt
EOY$6,388,223EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$86,439ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$184,174NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$600DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
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$948,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,885,523CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,700,651CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,212,398CurrentTaxYearMinus1YearAmt
Current Tax Year$856,063CurrentTaxYearAmt
Total$6,603,140TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$948,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,885,523CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,700,651CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,212,398CurrentTaxYearMinus1YearAmt
Current Tax Year$856,063CurrentTaxYearAmt
Total$6,603,140TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$6,603,140PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21,386CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,628CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,171CurrentTaxYearMinus1YearAmt
Current Tax Year$52,441CurrentTaxYearAmt
Total$151,769TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,573CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$939CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,853CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$129,544CurrentTaxYearMinus1YearAmt
Current Tax Year$1,950CurrentTaxYearAmt
Total$156,859TotalAmt
FieldValueIRS element (for citing)
Total Support$6,911,768TotalSupportAmt
Gross Receipts Rltd Activities$557,633GrossReceiptsRltdActivitiesAmt
Public Support CY1700.95530PublicSupportCY170Pct
Public Support PY1700.95190PublicSupportPY170Pct
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
Total Easements166TotalEasementsCnt
Total Acreage10599.00TotalAcreageCnt
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement2.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$182,153ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$55,151BeginningYearBalanceAmt
Contributions$15,500ContributionsAmt
Investment Earnings Or Losses$8,984InvestmentEarningsOrLossesAmt
Other Expenditures$900OtherExpendituresAmt
End Year Balance$78,735EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,000BeginningYearBalanceAmt
Contributions$25,000ContributionsAmt
Investment Earnings Or Losses$5,151InvestmentEarningsOrLossesAmt
End Year Balance$55,151EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$25,000ContributionsAmt
End Year Balance$25,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.83190PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.16810TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,581,897OtherCostOrOtherBasisAmt
Book Value$2,581,897BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$442,135OtherCostOrOtherBasisAmt
Depreciation$160,598DepreciationAmt
Book Value$281,537BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$100,667OtherCostOrOtherBasisAmt
Depreciation$84,408DepreciationAmt
Book Value$16,259BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,879,693TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,689,479TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$184,174NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$26,227DonatedServicesAndUseFcltsAmt
Other Revenue$128,630OtherRevenueAmt
Revenue Not Reported$339,031RevenueNotReportedAmt
Revenue Subtotal$1,350,448RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,350,448TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,418,266TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$25,627DonatedServicesUseFcltsAmt
Other Expenses Included$128,630OtherExpensesIncludedAmt
Expenses Not Reported$154,257ExpensesNotReportedAmt
Expenses Subtotal$1,264,009ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,264,009TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:GENERAL OPERATIONS AND LAND CONSERVATION
PART X, LINE 2:FLT IS A NONPROFIT CORPORATION EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. AT JUNE 30, 2023 AND 2022, FLT HAS DETERMINED THAT IT HAD NO SUCH UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IS REQUIRED. FLT QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A))(1).
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING REVENUE IS PRESENTED AT GROSS AMOUNT IN FINANCIAL STATEMENTS
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE IS PRESENTED AT GROSS AMOUNT IN FINANCIAL STATEMENTS

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BIKE TOUREvent1Nm
Gross Receipts Event1$249,251GrossReceiptsEvent1Amt
Charitable Contri Event1$3,940CharitableContriEvent1Amt
Gross Revenue Event1$245,311GrossRevenueEvent1Amt
Other Direct Expenses Event1$128,630OtherDirectExpensesEvent1Amt
Gross Receipts Total$249,251GrossReceiptsTotalAmt
Charitable Contributions Tot$3,940CharitableContributionsTotAmt
Gross Revenue Total Events$245,311GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$128,630OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$128,630DirectExpenseSummaryEventsAmt
Net Income Summary$116,681NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution3ContributionCnt
Noncash Contributions Rpt F990$5,557NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR VALUEMethodOfDeterminingRevenuesTxt

Real Estate Residential RealEstateResidentialGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$280,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION PROVIDES THE TREASURER AND FINANCE COMMITTEE WITH THE 990 FOR REVIEW AND QUESTIONS, AND THEN THE 990 IS SUBMITTED TO FULL BOARD FOR REVIEW AND VOTE.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE REQUIRED TO BE SIGNED ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD NEGOTIATES THE EXECUTIVE DIRECTOR'S SALARY THROUGH ITS EXECUTIVE COMMITTEE, WHICH HAS ACCESS TO INDUSTRY STANDARDS THROUGH LAND TRUST ALLIANCE RESOURCES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS ARE ON FILE WITH THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST.
FORM 990, PART XII, LINE 2CTHE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE OVERSIGHT AND SELECTION PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS WOODLANDS INSTITUTEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 450AddressLine1Txt
CitySHELBURNE FALLSCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01370ZIPCd
FieldValueIRS element (for citing)
EIN043562879EIN
Primary ActivitiesECONOMIC DEVELOPMENTPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
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 Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MASSACHUSETTS WOODLANDS INSTITUTE
P$214,552INVOICED AMOUNTS
MASSACHUSETTS WOODLANDS INSTITUTE
D$300,000LOANED AMOUNTS

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