2023-06-23T14:56:00-05:00 2022-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 302 WESTBOROUGH MA 01581 990 2022-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2023-06-23 1 WILLIAM CONSTABLE 999009999 0 SANDRA M BROWN CPA P01614103 5088717178 2023-06-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 208684 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 157260 148655 3137 1875 32505 30564 7441 3185 200343 184279 105000 224 0 0 107568 127447 0 0 24746 90211 86309 302779 213980 -102436 -29701 2241091 1851429 816 999 2240275 1850430 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 28639 1875 EDUCATION: EDUCATIONAL EVENTS IN 2022 INCLUDED 12 IN-PERSON TRAIL WALKS, 10 VIRTUAL LECTURES, AND 10 IN-PERSON WORKSHOPS OR OTHER OUTDOOR LAND-BASED PROGRAMMING.IN THE WINTER AND SPRING LLCT HOSTED A SERIES OF FIRESIDE CHAT ZOOM PROGRAMS. JAMES LOWENTHAL SPOKE ABOUT LIGHT POLLUTION, BARBARA PESKIN SHARED PHOTOGRAPHY HIGHLIGHTS FROM THE PAST YEAR, MATT BURNE GAVE A VIRTUAL VERNAL POOL EXPLORATION, AND JOHN CALABRIA SPOKE ABOUT SPRING EMERGENCE.LLCT'S COLLABORATION WITH THE ON BELONGING SPEAKER SERIES CONTINUED, WITH TWO SPRING SPEAKERS KAREEMAH BATTS AND SCOTT EDWARDS SHARING THEIR INTERSECTIONAL EXPERIENCES AS PEOPLE OF COLOR IN OUTDOOR PROFESSIONS.AS PART OF A NEW HEALTHY SOILS WORKSHOP SERIES, LLCT CO-HOSTED A SCREENING OF THE FILM KISS THE GROUND, A LECTURE ON SOIL MICROBIOLOGY BY RACHEL NEURATH, AND ALSO HELPED RUN THREE IN-PERSON WORKSHOPS WHICH INTRODUCED ATTENDEES TO DIFFERENCE ASPECTS OF SOIL SCIENCE. OTHER COLLABORATORS FOR THIS SERIES INCLUDED CODMAN COMMUNITY FARM AND LINCOLN COMMON GROUND.ADDITIONAL IN-PERSON PROGRAMS INCLUDED A TRAILS SCAVENGER HUNT FOR LINCOLN'S WINTER CARNIVAL, AN IN-PERSON VERNAL POOL EXPLORATION, FOUR SPRING BIRD WALKS, AND FOUR SPRING NOTICING WALKS. TO CELEBRATE EARTH DAY, LLCT COORDINATED WITH THE TOWN CONSERVATION DEPARTMENT TO HOLD A TOWN-WIDE CLEAN-UP EFFORT. IN JUNE LLCT BROUGHT A LIVE-ANIMAL PROGRAM TO BOTH THE PUBLIC AND THE AFTERSCHOOL PROGRAM.IN SEPTEMBER, AVALON OWENS WAS THE KEYNOTE SPEAKER FOR LLCT'S VIRTUAL ANNUAL MEETING, CONTINUING THE DISCUSSION OF LIGHT POLLUTION AND ITS IMPACT ON FIREFLIES. LLCT WRAPPED UP ZOOM PROGRAMMING IN DECEMBER WITH A PRESENTATION BY DOUGLAS TALLAMY ON BIODIVERSITY AND CLIMATE CHANGE.IN THE FALL LLCT HOSTED FOUR NOTICING WALKS AND ALSO CONTINUED THE HEALTHY SOILS PROGRAM, LEADING A SEED SAVING WORKSHOP, AND SUPPORTING TWO ECO-GARDEN TOURS AND A SHEET MULCHING WORKSHOP AT CODMAN FARM.IN 2022, LLCT ONCE AGAIN OFFERED ITS MEMBERS THE OPPORTUNITY TO PURCHASE POLLINATOR FRIENDLY PLANTS AT COST.LLCT AND TOWN OF LINCOLN'S CONSERVATION DEPARTMENT CONTINUED TO HOST MONTHLY CONSERVATION COFFEES FEATURING A LOCAL SPEAKER AND UPDATES FROM BOTH ORGANIZATIONS.LLCT PUBLICATIONS INCLUDED A MONTHLY WILDLIFE COLUMN, PUBLISHED ONLINE, LLCT'S OPEN SPACES CALENDAR, AND A PACKAGE OF PHOTO NOTE CARDS ENTITLED "FOUR SEASONS OF CONSERVATION IN LINCOLN."LLCT CONTINUED TO SELL ITS TWO BOOKS, THE NATURE OF LINCOLN AND A GUIDE TO CONSERVATION LAND IN LINCOLN AND ITS 2013 TRAIL MAP. LLCT CONTINUED TO GIVE WILD ABOUT LINCOLN NATURE GUIDES TO COMMUNITY GROUPS AND PROGRAM ATTENDEES. 136233 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 CERTAIN TRAILS AT STONY BROOK SOUTH AND BEAVER POND. STAFF HOSTED A GROUP OF LOCAL HIGH SCHOOL SENIORS ON THEIR COMMUNITY SERVICE DAY TO BUILD BOARDWALKS FOR TRAILS IN THE MUSTER FIELD AND FLINT'S POND AREAS. 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. NEW RULES AND REGULATIONS FOR THE USE OF CONSERVATION LAND AND TRAILS, DEVELOPED IN COORDINATION WITH THE LINCOLN CONSERVATION DEPARTMENT, WERE COMPLETED AND APPROVED BY BOTH ORGANIZATIONS. THEY INCLUDED IMPLEMENTING A GROUP USE PERMIT FORM, UPDATING THE RULES REGARDING DOGS ON TRAILS, AND UPDATING RULES AND TRAILS WHERE BIKES ARE PERMITTED. STAFF BEGAN INSTALLING NEW TRAIL MARKERS AND SIGNAGE. STAFF ALSO HIRED A SEASONAL, PART-TIME RANGER TO HELP EDUCATE THE PUBLIC ON THE NEW TRAIL REGULATIONS. WORK IN THE SPRING AND SUMMER FOCUSED ON IMPLEMENTING THE POLLINATOR ACTION PLAN. WE ADDED ADDITIONAL PLANTS TO ALL OF OUR EXISTING POLLINATOR GARDENS, INCLUDING OUR GARDENS IN A TRAFFIC ISLAND ON CODMAN ROAD AND AT THE ENTRANCE TO THE STONY BROOK SOUTH CONSERVATION AREA. IN TOTAL, STAFF, SUMMER INTERNS, AND VOLUNTEERS PLANTED ALMOST 200 PERENNIALS AND SHRUBS AT VARIOUS POLLINATOR SITES AROUND LINCOLN. AT THE POLLINATOR MEADOW, STAFF AND VOLUNTEERS BUILT A PAVILION TO PROVIDE SHADE FOR PROGRAMMING. STAFF ALSO INSTALLED GUTTERS TO DIRECT RAIN INTO RAIN BARRELS, AND A SOLAR PANEL AND PUMP TO IMPROVE WATER FLOW FROM THE RAIN BARRELS INTO A HOSE FOR WATERING THE MEADOW. A MAJOR MULTI-YEAR REHABILITATION OF ONE CONSERVATION AREA, CHAPMAN PASTURE, IS STILL IN PROGRESS. A SECOND PRESCRIBED BURN WAS CONDUCTED, COVER CROPS WERE SOWN, SHRUBS WERE PLANTED, AND A WILDFLOWER SEED MIX WAS SOWN IN AN EXPERIMENTAL PLOT. 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.RESEARCH: IN 2022 LLCT CONTINUED TO ADVANCE ITS POLLINATOR ACTION PLAN. 1397 224 ACQUISITION: IN MAY 2022, AS PART OF THE RURAL LAND FOUNDATION'S TWIN POND LANE CONSERVATION PROJECT, THE RLF RECORDED TWO TRAIL EASEMENTS TO LLCT. THESE EASEMENTS PERMANENTLY PROTECT THE TRAIL WHICH CONNECTS THE FERNALD WOODS AND UMBRELLO CONSERVATION AREAS WEST OF TOWER ROAD WITH THE STONY BROOK SOUTH AND BEAVER POND CONSERVATION AREAS EAST OF TOWER ROAD. 166269 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 4 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 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 5.00 3.00 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 134503 36491 0 134503 36491 0 0 1 0 0 102269 24715 21671 148655 PROGRAM SERVICES 513130 1875 1875 1875 35361 35361 4797 -4797 -4797 -4797 22793 24715 19608 3185 3185 184279 1875 0 33749 224 224 112598 91797 1566 19235 14849 12675 389 1785 6156 6156 8975 8975 66423 57667 5030 3726 3906 3906 849 849 213980 166269 22965 24746 79387 55355 696064 692805 357 188 2250 1463033 1103081 2241091 1851429 816 999 816 999 X 2124326 1737330 115949 113100 2240275 1850430 2241091 1851429 -29701 -360144 0 X 0 1 X 1 0 X 424150 138499 123851 157260 148655 992415 424150 138499 123851 157260 148655 992415 151965 840450 35304 268591 44629 32505 35361 416390 3185 3185 1411990 88228 0.59520 0.60030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 92 644.00 2 2 1 1 1070.00 27820 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 517 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 79 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 563 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 24715 22793 19608 47508 24715 22793 19608 19608 3185 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 0 134503 0 0 0 0 0 0 0 36491 0 170994 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