2022-09-07T10:50:31-05:00 2021-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2021-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2022-09-07 1 WILLIAM CONSTABLE 999009999 SANDRA M BROWN CPA P01614103 5088717178 2022-09-07 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 207342 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 6 100 0 0 123851 157260 3736 3137 44629 32505 2842 7441 175058 200343 0 105000 0 0 96493 107568 0 0 19786 43608 90211 140101 302779 34957 -102436 2116944 2241091 0 816 2116944 2240275 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 31079 3137 EDUCATION: EDUCATIONAL EVENTS IN 2021 INCLUDED TWO IN-PERSON TRAIL WALK SERIES AND 16 VIRTUAL PROGRAMS, AS WELL AS ADDITIONAL "SELF-DIRECTED" TRAIL ACTIVITIES.IN THE WINTER AND SPRING, LLCT HOSTED A SERIES OF "FIRESIDE-CHAT" PROGRAMS. IN JANUARY, ROBIN WILKERSON GAVE A PRESENTATION ON ECOLOGICAL GARDENING. REPRESENTATIVES FROM THE MASSACHUSETTS DEPARTMENT OF AGRICULTURAL RESOURCES GAVE A PROGRAM ON INVASIVE INSECTS IN FEBRUARY. LATER IN FEBRUARY, BARBARA PESKIN, A LOCAL PHOTOGRAPHER, SHARED NATURE PHOTOS IN A VIRTUAL PROGRAM.AS PART OF THE TOWN OF LINCOLN WINTER CARNIVAL, LLCT CREATED A TRAIL SCAVENGER HUNT USING THE MOBILE TRAIL APP OUTERSPATIAL. GEARED TOWARDS FAMILIES, PARTICIPANTS FOUND EIGHT ART INSTALLATIONS CREATED BY LOCAL ARTISTS AND STUDENTS AT BIRCHES SCHOOL. ALL THE ART WORK WAS ANIMAL THEMED. THE SCAVENGER HUNT CULMINATED IN AN ICE SCULPTURE DEMONSTRATION AT LINCOLN STATION, WHICH WAS CO-HOSTED BY THE RLF.IN THE SPRING, LLCT PARTICIPATED IN A SPEAKER SERIES CO-SPONSORED BY FIVE OTHER LOCAL ORGANIZATIONS. THE SERIES, ENTITLED ON BELONGING IN OUTDOOR SPACES, SOUGHT TO BRING AN INCREASED DIVERSITY OF VOICES IN CONSERVATION TO LINCOLN AUDIENCES AND BEYOND. IN MARCH, AKIIMA PRICE SPOKE ABOUT HER WORK CONNECTING URBAN FAMILIES TO LOCAL PARKS. IN APRIL, EVELYN RYDZ SPOKE ABOUT HER ART INSTALLATIONS WHICH DEALT WITH A VARIETY OF TOPICS, INCLUDING WATER POLLUTION. IN JUNE, DREW LANHAM PRESENTED HIS EXPERIENCES AS AN ORNITHOLOGIST AND ENVIRONMENTAL ACTIVIST. THE SPEAKER SERIES CONTINUED INTO THE FALL FEATURING RICH HOLSCHUH IN NOVEMBER. RICH SPOKE ABOUT THE RELATIONSHIP OF INDIGENOUS PEOPLES WITH THE LAND. IN DECEMBER MARDI FULLER SHARED HER EXPERIENCES AS A BLACK OUTDOORSWOMAN.IN 2021 LLCT CONTINUED TO ENCOURAGE THE PUBLIC TO PARTICIPATE IN THE POLLINATOR ACTION. IN APRIL, EVAN ABRAMSON SPOKE ABOUT THE COMPLETED POLLINATOR ACTION PLAN. LATER IN THE SPRING, LLCT ONCE AGAIN OFFERED ITS MEMBERS THE OPPORTUNITY TO PURCHASE POLLINATOR FRIENDLY PLANTS AT COST. NEARLY 2,000 PLANTS WERE PURCHASED BY COMMUNITY MEMBERS TO BE PLANTED IN PRIVATE GARDENS IN LINCOLN AND SURROUNDING TOWNS.IN APRIL AND MAY, LLCT'S POPULAR BIRD WALK SERIES RESUMED IN PERSON. THE PERENNIAL VERNAL POOL WALK WITH MATT BURNE COULD NOT BE SAFELY HELD IN PERSON AND WAS HOSTED AS A VIRTUAL PROGRAM. LLCT COLLABORATED WITH ANOTHER ORGANIZATION, FARRINGTON NATURE LINC IN APRIL TO OFFER A VIRTUAL EYES ON OWLS PROGRAM.BEGINNING IN THE SUMMER, LLCT AND THE TOWN OF LINCOLN'S CONSERVATION DEPARTMENT BEGAN COLLABORATIVELY HOSTING A MONTHLY CONSERVATION COFFEE. THESE PROGRAMS USUALLY FEATURED A SHORT PRESENTATION BY AN INVITED SPEAKER FOLLOWED BY UPDATES FROM BOTH ORGANIZATIONS.LLCT HELD THE ANNUAL MEETING VIRTUALLY IN SEPTEMBER. DAVID O'NEILL PRESENTED MASS AUDUBON'S NEW VISION FOR CLIMATE CHANGE MITIGATION AND TALKED MORE BROADLY ABOUT THE VALUE OF NATURE-BASED CLIMATE CHANGE SOLUTIONS.IN NOVEMBER, LLCT TRUSTEES ORGANIZED A VIRTUAL PROGRAM ABOUT STATE CLIMATE CHANGE LEGISLATION AND INVITED SENATOR MIKE BARRETT TO PRESENT. LATER IN NOVEMBER, ALISON FIELD-JUMA SPOKE ABOUT RIVER HEALTH IN THE SUDBURY, CONCORD, AND ASSABET RIVER WATERSHED. LASTLY, LLCT AND THE TOWN OF LINCOLN'S CONSERVATION DEPARTMENT JOINTLY HOSTED A PUBLIC TRAIL USE FORUM IN NOVEMBER TO GATHER INPUT ON TRAIL USE IN LINCOLN.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 IN LINCOLN AND ITS 2013 TRAIL MAP. LLCT CONTINUED TO GIVE WILD ABOUT LINCOLN NATURE GUIDES TO COMMUNITY GROUPS AND PROGRAM ATTENDEES.IN 2021 LLCT WENT LIVE WITH THE OUTERSPATIAL TRAIL APP. THE APP ALLOWS USERS TO FIND THEMSELVES ON THE INTERACTIVE TRAIL MAP USING THEIR PHONE'S GPS. THROUGHOUT THE YEAR, LLCT BEGAN PUBLISHING TRAIL "OUTINGS" WHICH INCLUDED PHOTOS AND SUGGESTED ROUTES AND POINTS OF INTEREST AT SEVERAL CONSERVATION AREAS. 91121 5000 STEWARDSHIP: LLCT STAFF WORKED WITH VOLUNTEERS, FIELD WORK 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 THE TRAILS AT SILVER HILL BOG. STAFF AND VOLUNTEERS PARTICIPATED IN A CHAINSAW SAFETY TRAINING WORKSHOP. 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. LLCT WORKED WITH TOWN CONSERVATION STAFF AND BOARD MEMBERS TO UPDATE EXISTING RULES AND REGULATIONS REGARDING CONSERVATION LAND AND TRAIL USAGE, INCLUDING IMPLEMENTING A GROUP USE PERMIT FORM, UPDATING THE RULES REGARDING DOGS ON TRAILS, AND WORKING TOWARDS UPDATED RULES AND TRAILS WHERE BIKES ARE PERMITTED. A GREAT DEAL OF SUMMER WORK WAS ON IMPLEMENTING THE POLLINATOR ACTION PLAN. TWO NEW "POCKET" POLLINATOR GARDENS WERE PLANTED, ONE IN A TRAFFIC ISLAND ON CODMAN ROAD AND ONE AT THE ENTRANCE TO THE STONY BROOK SOUTH CONSERVATION AREA. IN ADDITION, EXISTING POLLINATOR GARDENS WERE EXPANDED, BOTH AT THE MALL AT LINCOLN STATION AND AT THE POLLINATOR MEADOW. IN TOTAL, STAFF, SUMMER INTERNS, AND VOLUNTEERS PLANTED NEARLY 400 PERENNIALS AND SHRUBS AT THESE SITES. AT THE POLLINATOR MEADOW, LLCT AND TOWN CONSERVATION STAFF, INTERNS AND VOLUNTEERS, INCLUDING HIGH SCHOOL SENIORS AS PART OF THEIR COMMUNITY SERVICE DAY, WORKED ON SOD CUTTING TO SOW SEEDS AND PLANT PLUGS WITHIN THE FENCED AREA. OUTSIDE THE FENCED AREA, NEARLY 100 SHRUBS AND WILLOWS WERE PLANTED. FOOTINGS WERE PLACED FOR A PAVILION TO BE BUILT TO THE SOUTHEAST OF THE FENCED AREA, TO PROVIDE SHADE AND GUTTERS TO COLLECT WATER IN RAIN BARRELS. A MAJOR MULTI-YEAR REHABILITATION OF ONE CONSERVATION AREA, CHAPMAN PASTURE, WAS STARTED; THIS INCLUDED A PRESCRIBED BURN TO REMOVE SOME INVASIVE PLANTS, AS WELL AS MOWING THE FIELD EDGES, REMOVING FENCING, AND PLANTING WILLOWS AND OAK SAPLINGS. 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. 103369 100000 ACQUISITION: LLCT SUPPORTED THE RLF TWIN POND ACQUISITION PROJECT WHICH RESULTED IN A NEW TRAIL EASEMENT TO BE HELD BY LLCT. THE EXISTING TRAIL WAS AT-RISK AND NOW WILL BE A PERMANENT CONNECTION BETWEEN THE FERNALD WOODS AND UMBRELLO CONSERVATION AREAS, AND THE STONY BROOK AND BEAVER POND CONSERVATION AREAS. 225569 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 4 0 6 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 1.00 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 16.00 24.00 X 0 123604 33051 0 123604 33051 0 0 1 0 0 101731 22515 33014 1063 157260 PROGRAM SERVICES 511130 3137 3137 3137 32505 32505 14440 22515 6999 7441 7441 200343 3137 0 39946 105000 105000 98563 82448 1644 14471 9005 7560 147 1298 40710 40710 8525 8525 1430 1430 8666 1332 3317 4017 3378 2640 738 481 481 913 913 PROGRAM SUPPLIES AND AC 26108 26108 302779 225569 57424 19786 47076 79387 691389 696064 603 357 4500 2250 1373376 1463033 2116944 2241091 816 0 816 X 1931003 2124326 185941 115949 2116944 2240275 2116944 2241091 -102436 225768 0 X 0 1 X 1 0 X 144421 424150 138499 123851 157260 988181 144421 424150 138499 123851 157260 988181 152360 835821 23064 35304 268591 44629 32505 404093 1392274 113798 0.60030 0.48320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 92 644.00 2 2 1 1 1166.00 47242 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 36955 22515 14440 6999 36955 22515 14440 6999 6999 7441 1 RURAL LAND FOUNDATION OF LINCOLN PO BOX 109 LINCOLN MA 01773 046132391 501C3 100000 0 PURCHASE OF CONSERVATION LAND 1 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 0 123604 0 0 0 0 0 0 33051 0 33051 123604 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 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 RURAL LAND FOUNDATION B 100000 CASH DONATED