2022-01-10T08:59:43-06:00 2021-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2020-07-01 042104702 MASSACHUSETTS AUDUBON SOCIETY INC MASS 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 BANCROFT POOR ASSISTANT TREASURER, CFO 7812599500 2021-12-17 1 BANCROFT POOR XXX-XX-XXXX JOHN BUCKLEY CPA P00830631 5083669100 2021-12-17 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BANCROFT POOR 208 SOUTH GREAT ROAD LINCOLN MA 01773 71473123 0 X HTTP://WWW.MASSAUDUBON.ORG X 1896 MA LAND AND HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION AND ADVOCACY. 29 29 867 3275 0 90821 20071462 23422342 6221136 7979630 4028896 5916565 7987299 667760 38308793 37986297 377899 173225 0 0 22901819 20024232 0 0 3286169 8703553 8344558 31983271 28542015 6325522 9444282 290978469 355065966 8865463 16991204 282113006 338074762 X TO PROTECT THE NATURE OF MASSACHUSETTS FOR PEOPLE AND FOR WILDLIFE THROUGH EDUCATION, LAND CONSERVATION, ADVOCACY, SCIENTIFIC RESEARCH, AND HABITAT STEWARDSHIP. 0 0 17987424 173225 7527779 ENVIRONMENTAL EDUCATION AND WILDLIFE SANCTUARY STEWARDSHIP: MASS AUDUBON MAINTAINS 25 FIELD OFFICES AND STAFFED WILDLIFE SANCTUARIES (INCLUDING 20 SANCTUARIES WITH NATURE CENTERS, TWO OF WHICH ARE IN URBAN AREAS) AND AN ADDITIONAL 35 UNSTAFFED WILDLIFE SANCTUARIES WHICH ARE PREPARED FOR PUBLIC VISITATION. MASS AUDUBON SANCTUARIES SERVE AS THE BASE FOR NATURE AND ENVIRONMENTAL EDUCATION COURSES AND PROGRAMS, SCIENTIFIC RESEARCH, ECOLOGICAL MANAGEMENT AND OTHER CONSERVATION-RELATED ACTIVITIES. AS OF JUNE 30, 2021, MASS AUDUBON PROTECTED 40,434 ACRES OF OPEN SPACE IN MASSACHUSETTS, OWNING 32,820 ACRES IN FEE AND PROTECTING THE REMAINDER WITH CONSERVATION EASEMENTS. THESE DIVERSE PROTECTED HABITATS RANGE FROM THE BERKSHIRES TO CAPE COD AND THE ISLANDS AND HELP PRESERVE THE RICH BIODIVERSITY OF MASSACHUSETTS. MASS AUDUBON ACTIVELY PURSUES BOTH DONATIONS AND PURCHASES OF ADDITIONAL CONSERVATION LAND AND IS THE LARGEST PRIVATE CONSERVATION LANDOWNER IN THE STATE. AN ESTIMATED 571,000 VISITORS CAME TO ENJOY MASS AUDUBON PROPERTIES IN FY 2021.MASS AUDUBON IS THE ALSO LARGEST NON-GOVERNMENTAL PROVIDER OF NATURE EDUCATION IN THE STATE. MASS AUDUBON DEVELOPS EDUCATIONAL MATERIALS AND ENVIRONMENTAL POLICY MATERIALS FOR STUDENTS, TEACHERS, LEGISLATORS, AND THE GENERAL PUBLIC. IN FY 2021, MASS AUDUBON TAUGHT NATURE PROGRAMS TO MORE THAN 50,000 CHILDREN AND ADULTS, ENROLLED MORE THAN 3,700 CHILDREN IN ITS SUMMER DAY AND RESIDENTIAL NATURE CAMPS, AND CONDUCTED SCIENCE/NATURE TRAINING FOR MORE THAN 657 TEACHERS, DESPITE THE CONSTRAINTS OF THE PANDEMIC. IN ADDITION, MASS AUDUBON WAS FORTUNATE TO HAVE MORE THAN 3,275 VOLUNTEERS CONTRIBUTE MORE THAN 63,000 HOURS OF SERVICE ACROSS THE STATE IN FY 2021. 1880468 178267 MEMBER SERVICES: IN ADDITION TO THE MEMBER SERVICES PROVIDED BY THE NETWORK OF SANCTUARIES AND THE EDUCATION PROGRAMMING REFERENCED IN 4A ABOVE, MASS AUDUBON PRODUCES A NEWSLETTER FOUR TIMES PER YEAR FOR MEMBERS (EXPLORE) AS WELL AS AN E-NEWSLETTER (EXPLORATIONS) WHICH IS ALSO PRODUCED FOUR TIMES PER YEAR, A COMPREHENSIVE ANNUAL REPORT, AND PUBLICATIONS TO INCREASE PUBLIC AWARENESS OF WILDLIFE, NATURE, AND ENVIRONMENTAL ISSUES. FOR EXAMPLE, IN FY 2020 MASS AUDUBON COMPLETED WORK ON THE SIXTH EDITION OF ITS DEFINITIVE REPORT ON LAND USE IN MASSACHUSETTS ENTITLED LOSING GROUND: NATURE'S VALUE IN A CHANGING CLIMATE. THIS REPORT CALCULATES AND ANALYZES THE CAUSES ASSOCIATED WITH THE LOSS OF OPEN SPACE IN MASSACHUSETTS AND CALLS FOR A BOLD STATE-WIDE LAND CONSERVATION GOAL TO PRESERVE OPEN SPACE AND COMBAT CLIMATE CHANGE.IN ADDITION, THE MASS AUDUBON WEBSITE (WWW.MASSAUDUBON.ORG) OFFERS A WIDE VARIETY OF INFORMATION ON MASS AUDUBON'S SANCTUARIES, CONSERVATION EFFORTS, LAND PROTECTION PROJECTS, ADVOCACY ISSUES, CLIMATE CHANGE WORK, AND THE NATURAL WORLD. CURRENTLY, MASS AUDUBON HAS 22 SANCTUARY E-NEWSLETTERS AND TEN OTHER E-NEWSLETTERS ON SPECIFIC TOPICS, AS WELL AS A NUMBER OF BLOGS. MASS AUDUBON ALSO OPERATES A GIFT SHOP IN LINCOLN WHICH SELLS MERCHANDISE RELATED TO NATURE, WILDLIFE OBSERVATION AND ENVIRONMENTAL EDUCATION TO BOTH MEMBERS AND NON-MEMBERS AS WELL AS A NUMBER OF SMALLER NATURE-THEMED GIFT SHOPS AT MANY OF THE SANCTUARIES. 1014596 268010 CONSERVATION SCIENCE: MASS AUDUBON UTILIZES AND DEVELOPS SCIENTIFIC KNOWLEDGE TO SUPPORT ITS LONGSTANDING TRADITION AS AN ORGANIZATION WHICH USES SCIENCE AS THE UNDERPINNING FOR ITS EDUCATION, LAND PROTECTION, ADVOCACY AND HABITAT STEWARDSHIP ACTIVITIES. CURRENT RESEARCH AND/OR ECOLOGICAL MANAGEMENT WORK FOCUSES ON THE PROTECTION AND STEWARDSHIP OF SELECTED MASSACHUSETTS HABITATS SUCH AS GRASSLANDS, COASTAL HEATHLANDS AND SALT MARSHES. IN ADDITION, MONITORING OF KEY GROUPS OF ORGANISMS SUCH AS BIRDS, AMPHIBIANS, INVERTEBRATES AND PLANTS CONTINUES ACROSS THE STATE IN ORDER TO PROVIDE AN IMPORTANT BASELINE TO EVALUATE CHANGING ENVIRONMENTAL CONDITIONS ASSOCIATED WITH CLIMATE CHANGE AND LAND DEVELOPMENT. MASS AUDUBON HAS ALSO DEVELOPED AND IMPLEMENTS AN INVASIVE SPECIES MANAGEMENT STRATEGY TO PROTECT THE INTEGRITY OF ITS LANDS AS WELL AS TO PROVIDE GUIDANCE FOR OTHER LANDOWNERS THROUGHOUT THE STATE.MASS AUDUBON LANDS PLAY A CRITICAL ROLE IN THE DELIVERY OF ITS MISSION AND ITS LAND PROTECTION EFFORTS FOCUS ON CONSERVING ECOLOGICALLY SIGNIFICANT TRACTS OF LAND ADJACENT TO EXISTING WILDLIFE SANCTUARIES, THEREBY PROTECTING AND ENHANCING THEIR BIOLOGICAL INTEGRITY AND VIABILITY AS PROGRAM SITES. MASS AUDUBON ALSO ADVANCES THE PROTECTION OF SELECTED HIGH PRIORITY FOCUS AREAS BEYOND ITS EXISTING WILDLIFE SANCTUARIES THROUGH COLLABORATION WITH STATE AND LOCAL PUBLIC AGENCIES AND LOCAL AND REGIONAL LAND TRUSTS. COLLECTIVELY, THESE PROTECTION PRIORITIES INCLUDE A WIDE RANGE OF MASSACHUSETTS HABITATS. 703356 5574 ADVOCACY: MASS AUDUBON EDUCATES STATE, FEDERAL, AND LOCAL OFFICIALS, MEMBERS AND OTHERS ON THE VALUE AND CONDITION OF NATURAL HABITATS AND RESOURCES IN MASSACHUSETTS, IN AN EFFORT TO ENCOURAGE THEM TO MAKE DECISIONS THAT HELP PROTECT THE NATURE OF MASSACHUSETTS. IN DOING SO, MASS AUDUBON FOCUSES ON SEVERAL KEY PROGRAMMATIC AREAS: CLIMATE CHANGE MITIGATION AND ADAPTATION; THE ESTABLISHMENT AND ENFORCEMENT OF SOUND CONSERVATION LAWS, POLICIES, AND REGULATIONS; LAND AND WATER RESOURCE PLANNING AND OCEAN AND FOREST MANAGEMENT; AND MUNICIPAL AND REGIONAL COORDINATION WITH PUBLIC AND PRIVATE CONSERVATION ORGANIZATIONS. SELECTED KEY ADVOCACY ACCOMPLISHMENTS IN FY 2021: 1. MASS AUDUBON'S PRIORITY STATE CLIMATE LEGISLATION, AN ACT CREATING A NEXT-GENERATION ROADMAP FOR MASSACHUSETTS CLIMATE POLICY, WAS SIGNED INTO LAW. THIS POLICY SETS MUCH-NEEDED BENCHMARKS TO REACH NET-ZERO EMISSIONS BY 2050, AND PROTECTIONS FOR LOW INCOME COMMUNITIES AND COMMUNITIES OF COLOR.2. WE OPPOSED HARMFUL CHANGES ALTERING THE WAY THE FEDERAL ENDANGERED SPECIES ACT PROTECTS HABITAT. THESE ROLLBACKS ARE NOW UNDER REVIEW BY THE BIDEN ADMINISTRATION.3. AS PART OF OUR ONGOING ADVOCACY IN SUPPORT OF RESPONSIBLY-SITED OFFSHORE WIND, WE ACTIVELY PARTICIPATED IN THE PUBLIC REVIEW PROCESS TO ENSURE LEGAL, JUSTICE, AND ENVIRONMENTAL FACTORS ARE CONSIDERED. THIS INCLUDED: PROVIDING GUIDANCE AROUND FEDERAL BIRD MONITORING AND MITIGATION UNDER THE MIGRATORY BIRD TREATY ACT; URGING GOVERNOR BAKER TO SUPPORT THE CONTINUED EXPANSION OF THE WIND INDUSTRY; EXPRESSING CONCERNS TO THE NATIONAL MARINE FISHERIES SERVICE OVER FAILURES TO ADEQUATELY PROTECT ENDANGERED MARINE MAMMALS DURING OFFSHORE WIND SITE SURVEYS; AND CELEBRATING THE APPROVAL OF VINEYARD WIND, THE NATION'S FIRST LARGE-SCALE OFFSHORE WIND PROJECT. 4. WE CONTINUED SPEAKING OUT AGAINST INAPPROPRIATE SITING OF SOLAR ENERGY DEVELOPMENT - EXPANDING SOLAR RESOURCES IS EXTREMELY IMPORTANT FOR REDUCING GREENHOUSE GAS EMISSIONS AND TACKLING CLIMATE CHANGE, BUT CLEAR-CUTTING FORESTS TO DO SO IS COUNTERPRODUCTIVE.5. WE ADVOCATED FOR STATE LEGISLATION ADDRESSING MOSQUITO BORNE DISEASE, WHICH WAS SIGNED INTO LAW. WE ARE NOW HELPING OVERSEE ITS IMPLEMENTATION THROUGH OUR ROLE IN THE STATE'S MOSQUITO CONTROL FOR A 21ST CENTURY TASK FORCE, AND ADVOCATING FOR STATEWIDE REFORM OF MASSACHUSETTS' APPROACH TO MOSQUITO CONTROL.6. WE SUPPORTED FEDERAL LEGISLATION TO PROTECT COMMUNITIES AND WILDLIFE FROM HARMFUL PESTICIDES, AND CELEBRATED THE PASSAGE OF NEW REGULATIONS PROTECTING POLLINATORS IN MASSACHUSETTS THAT WILL REMOVE PRODUCTS CONTAINING NEONICOTINOIDS FROM RETAIL STORES AND RESTRICT THEIR USE.7. WE ADVOCATED FOR THE INCLUSION AND PROTECTION OF NATURAL AND WORKING LANDS IN PLANS TO DECARBONIZE MASSACHUSETTS, OFFERING RECOMMENDATIONS TO THE STATE ON THE 2030 CLEAN ENERGY AND CLIMATE PLAN, AND ON THE DRAFT RESILIENT LANDS INITIATIVE VISION, FOR WHICH WE SUPPORT A GOAL OF NO NET LOSS OF NATURE'S SERVICES. WE ALSO PUBLICLY SUPPORTED THE BIDEN ADMINISTRATION'S "30 X 30" LAND PROTECTION PLAN, WHILE ALSO ADVOCATING FOR A FASTER TIMELINE.8. ALL NINE COMMUNITIES WITH THE COMMUNITY PRESERVATION ACT (CPA) ON THEIR BALLOTS THIS ELECTION VOTED TO ADOPT IT, BRINGING THE TOTAL NUMBER OF CPA COMMUNITIES TO 186. MASS AUDUBON IS A FOUNDING MEMBER OF THE CPA COALITION AND ENCOURAGES COMMUNITIES TO VOTE IN FAVOR OF ADOPTING IT. 703356 5574 21585844 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 1 106 0 1 867 1 1 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 X 29 29 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA CT DC FL MA MD NH NJ NY OH PA RI VA WI GA ME MN X X X BANCROFT POOR - MASSACHUSETTS AUDUBON SOCIETY 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 GARY CLAYTON FORMER PRESIDENT 40.00 X 295845 0 39496 DAVID J O'NEILL PRESIDENT 39.50 0.50 X 240131 0 36860 BANCROFT POOR VP FINANCE/ASST TREASURER 39.50 0.50 X 168401 0 39322 NORA FRANK VP OF PHILANTHROPY (UNTIL 1/31/21) 40.00 X 154293 0 36027 GAIL YEO VP OF WILDLIFE SANCTUARIES 40.00 X 149904 0 26757 HILLARY TRUSLOW ACTING VP FOR MARKETING 40.00 X 118687 0 42657 JEFFREY COLLINS DIRECTOR OF CONSERVATION SCIENCE 40.00 X 110389 0 25467 ROBERT WILBER DIRECTOR OF LAND PROTECTION 40.00 X 108115 0 25245 JAN O'NEIL DIR. MEMBERSHIP/ASST. TREASURER 40.00 X 107109 0 25010 AMY NORREGAARD CONTROLLER & BUDGET MANAGER 40.00 X 111209 0 19851 ELLEN MCBRIDE CORP. SECRETARY/EA TO PRESIDENT 40.00 X 65965 0 13424 NICOLE MCKOON ASST. TREASURER/ASST. TO VP OF OPS. 40.00 X 63181 0 14752 KRISTIN BARR ASSISTANT CORPORATE SECRETARY 24.00 X 36023 0 6250 BETH KRESSLEY GOLDSTEIN DIRECTOR/CHAIR 6.00 X X 0 0 0 CHRISTOPHER KLEM DIRECTOR/VICE CHAIR 4.00 X X 0 0 0 ANNE SNYDER DIRECTOR/VICE CHAIR 4.00 X X 0 0 0 ROBERT BALL DIRECTOR/TREASURER 5.00 X X 0 0 0 PETER BERNARD DIRECTOR 1.00 X 0 0 0 TRACEY BOLOTNICK DIRECTOR 1.00 X 0 0 0 THOMAS DEMARCO DIRECTOR 1.00 X 0 0 0 BIRGITTA DICKERSON DIRECTOR 1.00 X 0 0 0 KATHLEEN EMRICH DIRECTOR 1.00 X 0 0 0 ANDREW FALENDER DIRECTOR 1.00 X 0 0 0 CAROL GREGORY DIRECTOR 1.00 X 0 0 0 KEVIN MCLELLAN DIRECTOR 1.00 X 0 0 0 ELIZABETH GILMORE DIRECTOR 1.00 X 0 0 0 ROBERT MURCHISON DIRECTOR 1.00 X 0 0 0 MICHAEL PAPPONE DIRECTOR 1.00 X 0 0 0 BRIAN HICKS DIRECTOR 1.00 X 0 0 0 ANN HOLLINGSWORTH DIRECTOR 1.00 X 0 0 0 LINDA JONES DIRECTOR 1.00 X 0 0 0 ALBERT NIERENBERG DIRECTOR 1.00 X 0 0 0 PETER ROSENBLUM DIRECTOR 1.00 X 0 0 0 ROSAMOND VAULE DIRECTOR 1.00 X 0 0 0 RANDOLPH WENTWORTH DIRECTOR 1.00 X 0 0 0 HENRY WOOLSEY DIRECTOR 1.00 0.50 X 0 0 0 DELPHINE ZURKIYA DIRECTOR 1.00 X 0 0 0 SCOTT EDWARDS DIRECTOR 1.00 X 0 0 0 LORNA GIBSON DIRECTOR 1.00 X 0 0 0 NAGESH MAHANTHAPPA DIRECTOR 1.00 X 0 0 0 DAVID PHELAN DIRECTOR 1.00 X 0 0 0 PATRICIA SPENCE DIRECTOR 1.00 X 0 0 0 JARED CHASE DIRECTOR (UNTIL 11/2020) 1.00 X 0 0 0 PAULA CORTES DIRECTOR (UNTIL 11/2020) 1.00 X 0 0 0 JAMES SPERLING DIRECTOR (UNTIL 11/2020) 1.00 X 0 0 0 1729252 0 351118 10 1 1 0 PRIME BUCHHOLZ LLC P O BOX 16011 LEWISTON LEWISTON ME 042439588 INVESTMENT ADVISOR 141880 ISAACSON MILLER INC 263 SUMMER STREET 7TH FLOOR BOSTON MA 02210 EXECUTIVE SEARCH 109126 JILL NEUBAUER ARCHITECTS INC 15 DEPOT AVENUE FALMOUTH MA 02540 ARCHITECT 105504 JAMES HARWOOD 34 WALKER STREET LENOX MA 01240 ARCHITECT 105309 4 2039293 24608 1658354 19700087 2255665 23422342 SANCTUARIES 722320 6143404 6143404 MEMBERSHIP DUES 722320 1836226 1836226 7979630 814933 814933 266161 0 266161 266161 266161 37600047 32498415 5101632 5101632 5101632 24742 24608 1559 23183 23183 26978 3714 23264 23264 1338290 983138 355152 355152 37986297 7979630 0 6584325 70225 70225 103000 103000 1191462 148595 855795 187072 14818335 12108314 1106858 1603163 829301 647576 84257 97468 2010736 1595123 170682 244931 1174398 883100 151230 140068 113303 39946 73357 50473 50473 144237 144237 194623 194623 747736 428806 120318 198612 92287 92287 1846464 1280786 34812 530866 519322 449142 56886 13294 189805 183498 6266 41 24544 20424 1015 3105 2564401 2483584 79399 1418 405487 357454 48033 SERVICE CONTRACTS 660419 301376 100946 258097 MISCELLANEOUS 385401 369111 12178 4112 DUES AND SUBSCRIPTIONS 334640 57923 273731 2986 FACILITY AND EQUIPMENT 44620 43287 1333 26796 14574 11286 936 28542015 21585844 3670002 3286169 8052639 16291851 8699079 18303379 1518122 3283630 1163951 489924 240480 180784 263720 177010 134764622 25402520 107483137 109362102 45174741 77598183 116991178 129379103 1391422 0 290978469 355065966 2459988 2290943 1574174 5385148 4700000 4831301 4615113 8865463 16991204 X 81255189 87460069 200857817 250614693 282113006 338074762 290978469 355065966 X 9444282 45985037 -1391422 1923859 X X 0 1 X 1 0 X 17618747 18522364 31994890 20071462 23422342 111629805 17618747 18522364 31994890 20071462 23422342 111629805 8869536 102760269 1362753 1227991 1963077 1142894 1081094 6777809 134190 107500 142215 43825 170083 597813 119005427 45312210 0.86350 0.86820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5546 138691 144237 28397778 28542015 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 115718 109258 121736 144237 490949 250000 250000 250000 250000 1000000 1500000 29777 31772 32671 5546 99766 X X X 128 7614.00 0 0 0 1 1 2121.00 110800 1 X X X X 0 147184290 3455064 50662215 10204871 191096698 147911196 2386972 1944720 5058598 147184290 134057029 12516594 7220305 5882732 147911196 127130794 2598301 9749758 5232619 189205 134057029 113080603 3852244 14072267 3723567 150753 127130794 0.05000 0.47000 0.48000 0 0 64420988 64420988 55411778 22845987 32565791 1569196 1258577 310619 13362660 1297956 12064704 109362102 ALTERNATIVE INVESTMENTS 129379103 F 129379103 SPLIT INTEREST AGREEMENT LIABILITIES 4158568 DUE TO AFFILIATE 456545 4615113 X PART II, LINE 3: CONSERVATION RESTRICTIONS (CR) TRANSFERRED: -LINCOLN 01A - MACDOWELL -74.51 ACRES -WAYLAND 01 - MACDOWELL - 11.04 ACRES -GOSNOLD-01 (PARTIAL) - PONZECCHI 29.5 ACRES -WAREHAM 03 - SACRED HEARTS - 93.06 ACRES THE LINCOLN, WAYLAND AND WAREHAM CRS WERE TRANSFERRED BECAUSE MASS AUDUBON TOOK THE FEE INTEREST FOR THE LAND. THE LINCOLN AND WAYLAND CRS WERE TRANSFERRED TO LINCOLN LAND CONSERVATION TRUST. THE WAREHAM CR IS HELD BY THE DEPARTMENT OF CONSERVATION AND RECREATION. THE GOSNOLD CR WAS TRANSFERRED TO THE TOWN OF GOSNOLD'S CONSERVATION COMMISSION. IN ALL CASES, ADDITIONAL CONSERVATION WAS A ACHIEVED BY ACQUIRING THE FEE INTEREST FROM A PRIVATE LAND OWNER AND PRESERVING THE EXISTING CR. CONSERVATION RESTRICTIONS (CR) AMENDED: -NORTHAMPTON 03 - OPEN AND SHUT - AUGUST 28TH 2019 - 1.57 ACRES THIS CR WAS AMENDED BECAUSE THE COVERAGE OF THE CR WAS EXPANDED BY 1.57 ACRES. PART II, LINE 5: MASS AUDUBON HAS A WRITTEN POLICY FOR THE MONITORING AND ENFORCEMENT OF THE CONSERVATION EASEMENTS ENTRUSTED TO ITS CARE. THE POLICY ESTABLISHES A TARGET OF AT LEAST ONE ON-SITE MONITORING VISIT EACH YEAR AND DESCRIBES THE STEPS TO BE TAKEN IN RESPONSE TO ANY VIOLATION TO PROTECT THE CONSERVATION VALUES OF THE PROPERTY. PART II, LINE 9: THE COST OF PURCHASING CONSERVATION RESTRICTIONS AND EASEMENTS IS CAPITALIZED. PART III, LINE 1A: AS ALLOWED BY OTHER PRESENTATION MATTERS - GENERAL (SUBTOPIC 360-45): DISCLOSURE OF ART, HISTORICAL TREASURES, AND SIMILAR ASSETS, MASS AUDUBON DOES NOT CAPITALIZE ITS COLLECTIONS AS AN ASSET IN THE COMBINED STATEMENTS OF FINANCIAL POSITION. MUSEUM COLLECTIONS INCLUDE ARTWORK HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. OCCASIONALLY, MASS AUDUBON DETERMINES THAT ART WORKS ARE NOT APPROPRIATE TO THE ORGANIZATION'S PURPOSE AND WILL SELL OR DE-ACCESS CERTAIN PIECES. THE DE-ACCESSION PROCEEDS WILL BE UTILIZED AS DETERMINED BY THE BOARD OF DIRECTORS FOR FUTURE COLLECTION ACQUISITIONS UNLESS THE ORIGINAL DONOR HAS SPECIFIED A RESTRICTION ON THE DE-ACCESSION PROCEEDS. PART III, LINE 4: MASS AUDUBON MAINTAINS A COLLECTION OF ARTWORKS DEPICTING BIRDS, OTHER WILDLIFE AND HABITATS. THIS COLLECTION IS ACTIVELY USED FOR TEACHING STUDENTS AND ADULTS AND ALSO BY SCHOLARS FOR RESEARCH. PORTIONS OF THE COLLECTION ARE ON DISPLAY AT THE MASS AUDUBON MUSEUM OF AMERICAN BIRD ART IN CANTON, MASSACHUSETTS AND AT OTHER SANCTUARIES AROUND THE STATE. THE COLLECTION IS USED TO EDUCATE VISITORS ABOUT BIRDS AND THE NATURAL WORLD AND TO INSPIRE THEM TO BECOME ACTIVELY INVOLVED IN PROTECTING THE NATURE OF MASSACHUSETTS IN DIRECT FURTHERANCE OF MASS AUDUBON'S MISSION. PART V, LINE 4: MASS AUDUBON USES INCOME FROM ITS ENDOWMENT FUNDS IN DIRECT FURTHERANCE OF ITS MISSION AND IN SUPPORT OF THE MANY SANCTUARIES AND ACTIVITIES FOR WHICH DONORS HAVE CREATED RESTRICTED ENDOWMENT FUNDS. MORE THAN A FIFTH OF MASS AUDUBON'S ANNUAL OPERATING BUDGET COMES FROM ENDOWMENT INCOME. FOR INSTANCE, MANY DONORS HAVE LEFT BEQUESTS TO ESTABLISH RESTRICTED ENDOWMENT FUNDS TO SUPPORT OPERATIONS AND ACTIVITIES AT SANCTUARY PROPERTIES WHICH THEY HAD PREVIOUSLY OWNED OR TO WHICH THEY WERE PARTICULARLY ATTACHED, AND OTHER DONORS HAVE ESTABLISHED ENDOWMENTS TO SUBSIDIZE CHILDREN FROM DISADVANTAGED BACKGROUNDS TO ATTEND MASS AUDUBON SUMMER CAMPS AND EDUCATIONAL PROGRAMS. PART X, LINE 2: MASS AUDUBON ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MASS AUDUBON HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2021. MASS AUDUBON'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT-MAKING AND PROGRAM SERVICES IN BELIZE ASSISTANCE WITH ECOLOGICAL MANAGEMENT, ECOTOURISM, GUIDE TRAINING, AND ACTIVITIES WITH LOCAL COMMUNITIES IN SUPPORT OF PROTECTED AREAS OF PARTNER BELIZEAN NON-PROFIT CONSERVATION ORGANIZATIONS. 103000 0 0 0 0 0 0 103000 0 103000 CENTRAL AMERICA AND THE CARIBBEAN TROPICAL FOREST AND SAVANNAH WILDLIFE PROTECTION AND FIRE SUPPRESSION EFFORTS, EQUIPMENT PURCHASES AND BUILDING REPAIRS AT A 254,000 ACRE CONSERVATION AREA IN NORTHWESTERN BELIZE. 53000 WIRE TRANSFER NONE BOOK CENTRAL AMERICA AND THE CARIBBEAN MARINE AND TERRESTRIAL WILDLIFE PROTECTION AND FIRE SUPPRESSION EFFORTS IN PROTECTED AREAS IN THE TOLEDO DISTRICT OF SOUTHEASTERN BELIZE, INCLUDING EQUIPMENT PURCHASES AND BUILDING REPAIRS AND CONSTRUCTION. 50000 WIRE TRANSFER NONE. BOOK 0 2 0 0 0 0 0 0 PART I, LINE 2: MASS AUDUBON CLOSELY MONITORS THE EXPENDITURE OF THE FUNDS BY THE ORGANIZATIONS IN BELIZE FOR WHICH IT PROVIDES GRANTS, ADVICE AND TECHNICAL ASSISTANCE. WRITTEN PROPOSALS ARE REQUIRED FOR ALL GRANT REQUESTS AND FINAL REPORTS (AND FOR LARGER GRANTS INTERIM REPORTS) ARE REQUIRED FOR ALL GRANTS AWARDED. ALL PROPOSALS CONTAIN BUDGET INFORMATION AND ALL FINAL REPORTS PROVIDE DETAILS ON ACTUAL AMOUNTS EXPENDED ON FUNDED PROJECTS. MASS AUDUBON STAFF WORK CLOSELY WITH THE ORGANIZATIONS FUNDED AND VISIT THEM IN BELIZE IN MOST YEARS. SUCH VISITS INCLUDE THE VISUAL INSPECTION OF CAPITAL IMPROVEMENTS OR EQUIPMENT FUNDED BY THE GRANTS AND THE DISCUSSION OF PRIORITIES, ACCOMPLISHMENTS AND GOALS WITH THE LEADERS OF THE ORGANIZATIONS. PART III ACCOUNTING METHOD: X X X X X X X 0 DEVELOPMENT GUILD ONE BOSTON PLACE SUITE 2600 BOSTON MA 02108 CONSULTING ON STAFFING NEEDS IN DEVELOPMENT OFFICE 0 0 102675 -102675 STAGECOACH DIGITAL 2038 NE DAVIS STREET PORTLAND ME 97232 DIGITAL MARKETING AND MEMBERSHIP RECRUITMENT 0 0 95383 -95383 198058 -198058 CA CT DC FL MA MD NH NJ NY OH PA RI VA WI GA ME MN WILD WILD WELLFLEET 28720 18800 9920 731 FALL FEST AUCTION 13353 5708 7645 665 1 7277 100 7177 163 49350 24608 24742 1559 1559 23183 26978 1864 1850 0 26978 1864 1850 3714 23264 MA 1 0 1 0 1.00000 BRIANA WINGATE 1280 HORSE NECK ROAD WESTPORT MA 02790 0 GINA PURTELL 256 MANAGES ONE DAY DUCK DERBY EVENT X 0 1 CAMP, COLLEGE AND PRESCHOOL SCHOLARSHIP FUNDS 122 70225 PART I, LINE 2: MASS AUDUBON CLOSELY MONITORS CAMP AND PRESCHOOL SCHOLARSHIPS GIVEN BECAUSE THESE ARE ESSENTIALLY DISCOUNTS (EITHER FULL OR PARTIAL) TO PROGRAMS PROVIDED BY THE ORGANIZATION ITSELF TO WHICH MASS AUDUBON IS PROVIDING REDUCED OR FREE ADMISSION. THE FEW COLLEGE SCHOLARSHIPS WHICH ARE PROVIDED ARE CLOSELY MONITORED. X X X X X 1 0 0 0 0 0 0 0 0 GARY CLAYTON FORMER PRESIDENT 295845 0 0 0 0 0 11834 0 27662 0 335341 0 0 0 DAVID J O'NEILL PRESIDENT 205131 0 35000 0 0 0 0 0 36860 0 276991 0 0 0 BANCROFT POOR VP FINANCE/ASST TREASURER 168401 0 0 0 0 0 13472 0 25850 0 207723 0 0 0 NORA FRANK VP OF PHILANTHROPY (UNTIL 1/31/21) 154293 0 0 0 0 0 12343 0 23684 0 190320 0 0 0 GAIL YEO VP OF WILDLIFE SANCTUARIES 149904 0 0 0 0 0 11992 0 14765 0 176661 0 0 0 HILLARY TRUSLOW ACTING VP FOR MARKETING 118687 0 0 0 0 0 9495 0 33162 0 161344 0 0 0 PART I, LINE 3 GARY CLAYTON RECEIVED A SEVERANCE PAYMENT OF $191,778 IN FY21. NORA FRANK RECEIVED A SEVERANCE PAYMENT OF $79,959 IN FY21. GARY R CLAYTON FORMER PRESIDENT 165962 CONSULTING TO MASS AUDUBON ON FUND-RAISING (INCLUDING MAJOR DONORS AND DONOR TRANSACTIONS) AND PROGRAMMATIC ACTIVITIES. 0 X 5 7950 AT NOMINAL AMOUNT X 1123 AT NOMINAL AMOUNT X 15415 AT NOMINAL AMOUNT X 127 2231177 FMV PER BROKER 3 0 1 1 PART I, LINE 32B: DONATED PUBLICLY TRADED SECURITIES ARE SOLD BY REGISTERED BROKERS. MASS AUDUBON HAS CONTRACTED WITH A THIRD PARTY TO SELL DONATED VEHICLES. FORM 990, PART VI, SECTION A, LINE 1 THE BY-LAWS ESTABLISH AN EXECUTIVE COMMITTEE, A COMMITTEE CONSISTING SOLELY OF DIRECTORS, WITH THE FOLLOWING POWERS: AN EXECUTIVE COMMITTEE CONSISTING OF THREE OR MORE DIRECTORS SHALL BE ELECTED FROM AND BY THE BOARD FOR A TERM OF ONE YEAR UPON THE RECOMMENDATION OF THE CHAIR. THE EXECUTIVE COMMITTEE SHALL, EXCEPT AS PROVIDED BY LAW, PERFORM SUCH DUTIES AND HAVE SUCH POWERS AS MAY FROM TIME TO TIME BE DESIGNATED BY THE BOARD. WHEN AND AS NECESSARY BETWEEN REGULARLY SCHEDULED MEETINGS OF THE BOARD, ACTIONS MAY BE TAKEN ON BEHALF OF MASS AUDUBON BY THE EXECUTIVE COMMITTEE, AND SUCH ACTIONS SHALL BE REVIEWED BY THE BOARD AT ITS NEXT REGULARLY SCHEDULED MEETING. FORM 990, PART VI, SECTION A, LINE 6 MASS AUDUBON DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. MEMBERSHIP IS OPEN TO ALL INDIVIDUALS WHO SHARE THE MISSION OF PROTECTING THE MASSACHUSETTS ENVIRONMENT AND WHO PAY THE REQUIRED MEMBERSHIP DUES. BASIC MEMBERSHIP COSTS IN FY 2021 WERE $48 PER YEAR FOR AN INDIVIDUAL AND $65 PER YEAR FOR A FAMILY. MASS AUDUBON CURRENTLY HAS APPROXIMATELY 135,000 MEMBERS AND SUPPORTERS. IN ADDITION TO LENDING THEIR SUPPORT TO IMPORTANT ENVIRONMENTAL EDUCATION, ADVOCACY, LAND PROTECTION AND WILDLIFE CONSERVATION EFFORTS, MEMBERS RECEIVE FREE ADMISSION TO ALL MASS AUDUBON WILDLIFE SANCTUARIES, DISCOUNTS TO MASS AUDUBON PROGRAMS, COURSES AND GIFT SHOPS, AND A ONE YEAR SUBSCRIPTION TO THE MASS AUDUBON NEWSLETTER (EXPLORE). FORM 990, PART VI, SECTION A, LINE 7A MASS AUDUBON MEMBERS ARE INVITED TO THE ANNUAL MEETING OF MEMBERS (HELD IN OCTOBER OR NOVEMBER OF EACH YEAR) TO VOTE ON THE ELECTION OF DIRECTORS, THE MEMBERSHIP OF THE AUDIT COMMITTEE, AND ANY OTHER MATTERS WHICH PROPERLY COME BEFORE THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B MASS AUDUBON MEMBERS MUST APPROVE ANY AMENDMENTS TO THE BY-LAWS AND THE ARTICLES OF ORGANIZATION OF MASS AUDUBON AND ANY OTHER BUSINESS WHICH MAY PROPERLY COME BEFORE THE ANNUAL MEETING OR ANY OTHER MEETING OF THE MEMBERS DULY CALLED IN ACCORDANCE WITH THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED IN DETAIL BY THE MASS AUDUBON AUDIT COMMITTEE (A COMMITTEE ELECTED BY THE MASS AUDUBON MEMBERSHIP EACH YEAR AT THE ANNUAL MEETING) AND WAS ALSO MADE AVAILABLE ELECTRONICALLY TO ALL MASS AUDUBON DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MASS AUDUBON REQUIRES DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR. THESE INDIVIDUALS ARE INSTRUCTED TO REVIEW THE MASS AUDUBON CONFLICT OF INTEREST POLICY PRIOR TO COMPLETING THE QUESTIONNAIRE. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRE OF THE CHAIR IS REVIEWED BY THE TREASURER WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRES ARE ON FILE AT THE MASS AUDUBON HEADQUARTERS IN LINCOLN AND ARE AVAILABLE FOR REVIEW BY ANY INTERESTED DIRECTOR OR OFFICER. THE BOARD OF DIRECTORS AND STAFF ARE ALSO VIGILANT DURING THE YEAR FOR ANY CONFLICTS OF INTEREST WHICH MAY ARISE AFTER COMPLETING THE ANNUAL QUESTIONNAIRES. AT THE BEGINNING OF A BOARD OR BOARD COMMITTEE DISCUSSION OF ANY ISSUE IN WHICH A DIRECTOR, OFFICER OR EMPLOYEE, A CLOSE FAMILY MEMBER OF A DIRECTOR, OFFICER OR EMPLOYEE, OR ANOTHER ORGANIZATION IN WHICH THEY HOLD A POSITION OF POWER MAY HAVE AN INTEREST, THE DIRECTOR, OFFICER OR EMPLOYEE IS REQUIRED TO DISCLOSE THAT INTEREST AND ABSTAIN FROM VOTING. THE DIRECTOR, OFFICER OR EMPLOYEE IS ALSO REQUIRED TO LEAVE THE ROOM WHILE THE DISCUSSION OF THIS ISSUE AND THE VOTING IS TAKING PLACE. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS AND POLICY FOR DETERMINING COMPENSATION FOR KEY EXECUTIVES AT MASS AUDUBON IS AS FOLLOWS: THE POLICY OF MASS AUDUBON IS TO ATTRACT AND RETAIN KEY EXECUTIVE TALENT BY PROVIDING A COMPETITIVE TOTAL COMPENSATION PACKAGE. IN DETERMINING COMPETITIVENESS, MASS AUDUBON LOOKS PRIMARILY TO COMPENSATION OFFERED BY OTHER LOCAL NON-PROFIT ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND ALSO TAKES INTO ACCOUNT ANY SPECIAL CIRCUMSTANCES AFFECTING MASS AUDUBON. THE POLICY ALSO SUPPORTS PROVIDING APPROPRIATE KEY EXECUTIVE PAY-FOR-PERFORMANCE EARNING OPPORTUNITIES FOR ACHIEVING CHALLENGING, PRE-ESTABLISHED GOALS CONSISTENT WITH THE MISSION, TAX-EXEMPT PURPOSE, AND FINANCIAL RESOURCES OF MASS AUDUBON. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR ITS ACTION RECOMMENDS TO THE BOARD OF DIRECTORS THE CASH AND NON-CASH COMPENSATION POLICIES, PROGRAMS AND AMOUNTS OF COMPENSATION, AS WELL AS MAJOR CHANGES IN MASS AUDUBON'S BENEFITS PLANS, APPLICABLE TO KEY EXECUTIVES OF MASS AUDUBON AS WELL AS TO ANY INDIVIDUAL/ORGANIZATION THAT OTHERWISE MEETS THE DEFINITION OF "DISQUALIFIED PERSON" IN THE INTERNAL REVENUE CODE. "KEY EXECUTIVE" IS DEFINED AS PRESIDENT, VICE PRESIDENT FOR OPERATIONS, VICE PRESIDENT FOR WILDLIFE SANCTUARIES AND PROGRAMS, VICE PRESIDENT FOR PHILANTHROPY, VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS, AND ANY OTHER EXECUTIVE EARNING OVER $100,000 PER YEAR. "DISQUALIFIED PERSON" INCLUDES FOR PURPOSES OF THIS POLICY ANYONE ON THE BOARD OF DIRECTORS AND MAY, IN SPECIFIED CIRCUMSTANCES, BE DEEMED TO INCLUDE MEMBERS OF THE MASS AUDUBON COUNCIL. THE TERM IS FURTHER DEEMED TO INCLUDE ANY OTHER MASS AUDUBON EMPLOYEE EARNING MORE THAN $100,000 PER YEAR. THE EXECUTIVE COMMITTEE WILL: ENSURE THAT NO PART OF MASS AUDUBON'S NET EARNINGS INURE TO THE PRIVATE BENEFIT OF ANY INDIVIDUAL AND THAT ANY PAYMENT OF BENEFITS OR PERSONAL EXPENSES TO OR FOR THE BENEFIT OF SELECT INDIVIDUALS AND OTHER TRANSACTIONS POTENTIALLY BENEFITING ANY SUCH INDIVIDUALS ARE ANALYZED AND CAREFULLY APPROVED AS COMPENSATION FOR SERVICES TO MASS AUDUBON WITH THE BENEFITS TO THE INDIVIDUALS CLEARLY MEASURED AND CONSIDERED BY THE EXECUTIVE COMMITTEE. ESTABLISH AND REVIEW MASS AUDUBON'S OVERALL EXECUTIVE COMPENSATION POLICY TO ENSURE THAT THE POLICY CONTINUES TO SUPPORT MASS AUDUBON'S MISSION AND PURPOSE, ATTRACTS AND RETAINS KEY EXECUTIVES, AND PROVIDES COMPETITIVE TOTAL COMPENSATION OPPORTUNITIES AT REASONABLE COST. ACT ON BEHALF OF THE BOARD OF DIRECTORS IN SETTING EXECUTIVE TOTAL COMPENSATION POLICY, COMPENSATION PLANS, BENEFIT PLANS AND EXECUTIVE CONTRACTS FOR KEY ADMINISTRATORS, AND DEVELOPING RECOMMENDATIONS FOR THE BOARD OF DIRECTORS WITH RESPECT TO THE TOTAL COMPENSATION OF MASS AUDUBON'S KEY EXECUTIVES AND OF ANY DISQUALIFIED PERSONS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR A THOROUGH AND DISINTERESTED REVIEW OF APPROPRIATE TOTAL COMPENSATION FOR KEY EXECUTIVES. THE COMMITTEE WILL: ASSESS THE NATURE AND SCOPE OF EACH EXECUTIVE'S POSITION UNDER REVIEW BY THE COMMITTEE. ASSESS THE BASIS BY WHICH COMPENSATION WAS PAID TO THE KEY EXECUTIVE IN EACH COVERED POSITION, AS FOR EXAMPLE, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES, OR THE UNIQUE BACKGROUND EXPERIENCES, PERSONAL SKILLS, SPECIAL ABILITIES, AND BUSINESS CHALLENGES FACING MASS AUDUBON THAT REQUIRE USE OF THESE SKILLS AND ATTRIBUTES. OBTAIN APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA, SUCH AS DATA ON THE FOLLOWING: 1. SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS; 2. GEOGRAPHIC DIFFERENTIALS WHICH REFLECT THE COST OF LABOR IN THE GREATER BOSTON AREA; 3. THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA; 4. INDEPENDENT COMPENSATION SURVEYS; 5. IRS FORM 990 COMPENSATION INFORMATION FOR FUNCTIONALLY COMPARABLE POSITIONS; 6. ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE EMPLOYEE. THE EXECUTIVE COMMITTEE SHALL DOCUMENT THE BASIS FOR ITS DETERMINATION OF THE REASONABLE COMPENSATION FOR THOSE KEY EXECUTIVES UNDER ITS REVIEW INCLUDING PERFORMANCE ASSESSMENT OF THE KEY EXECUTIVE AND THE BASIS FOR DETERMINING THAT THE EXECUTIVE'S COMPENSATION WAS REASONABLE IN LIGHT OF THAT PERFORMANCE ASSESSMENT AND MARKET DATA. THE EXECUTIVE COMMITTEE WILL MAKE ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS WILL PERIODICALLY REVIEW THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE WITH A VIEW TO MAKING SURE THAT NO MEMBER IS SUBJECT TO A CONFLICT OF INTEREST WHICH WOULD MAKE HIS OR HER PARTICIPATION IN REVIEW OF COMPENSATION INAPPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 MASS AUDUBON MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, RECORDS RETENTION POLICY, FEDERAL TAX RETURNS, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEB SITE (WWW.MASSAUDUBON.ORG) AS WELL AS UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES IN SPLIT-INTEREST AGREEMENTS 1,923,859. FORM 990, PART XII, LINE 2C: MASS AUDUBON'S POLICIES REGARDING OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR. WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY 208 SOUTH GREAT ROAD LINCOLN MA 01773 300174595 ACQUISITION & PRESERVATION OF LAND FOR WILD HABITAT & CONSERVATION PURPOSES MA 501(C)(3) 509(A)(3) TYPE II MASSACHUSETTS AUDUBON SOCIETY INC 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WHETSTONE WOOD TRUST FUND E 456545 FAIR VALUE