LINCOLN LAND CONSERVATION TRUST: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LINCOLN LAND CONSERVATION TRUST (EIN 04-6042565)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-06-24
IRS object ID
202541759349300149
Schema version
2024v5.2
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)
Return2025-06-24T12:49:48-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431985162PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH SULLIVAN & BROWN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 FLANDERS ROAD SUITE 302AddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046042565EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LINCOLN LAND CONSERVATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLINCBusinessNameControlTxt
Phone7812599250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM G CONSTABLEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7812599250PhoneNum
Signature2025-06-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSANDRA M BROWN CPAPreparerPersonNm
PTINP01614103PTIN
Phone5088717178PhoneNum
Preparation2025-06-24PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM G CONSTABLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$411,801GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LINCOLNCONSERVATION.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1957FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO 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.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$129,799PYContributionsGrantsAmt
CY Contributions Grants$152,611CYContributionsGrantsAmt
PY Program Service Revenue$2,336PYProgramServiceRevenueAmt
CY Program Service Revenue$3,581CYProgramServiceRevenueAmt
PY Investment Income$71,096PYInvestmentIncomeAmt
CY Investment Income$113,123CYInvestmentIncomeAmt
PY Other Revenue$9,680PYOtherRevenueAmt
CY Other Revenue$9,913CYOtherRevenueAmt
PY Total Revenue$212,911PYTotalRevenueAmt
CY Total Revenue$279,228CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$60,545CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$113,803PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$119,627CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$16,381CYTotalFundraisingExpenseAmt
PY Other Expenses$51,595PYOtherExpensesAmt
CY Other Expenses$48,409CYOtherExpensesAmt
PY Total Expenses$165,398PYTotalExpensesAmt
CY Total Expenses$228,581CYTotalExpensesAmt
PY Revenues Less Expenses$47,513PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$50,647CYRevenuesLessExpensesAmt
Total Assets BOY$2,124,606TotalAssetsBOYAmt
Total Assets EOY$2,359,202TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,124,606NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,359,202NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$54,363ExpenseAmt
Revenue$3,581RevenueAmt
DescEDUCATION: EDUCATIONAL EVENTS IN 2024 INCLUDED 20 IN-PERSON TRAIL WALKS, WORKSHOPS, OR OTHER OUTDOOR LAND-BASED PROGRAMMING, AND 35 VIRTUAL OR IN-PERSON LECTURES. PROGRAM HIGHLIGHTS INCLUDE SPRING BIRDING WALKS, A FIREFLY WALK, TWO PLANT IDENTIFICATION WALKS, AND A FERN IDENTIFICATION WALK. LLCT ALSO EXPANDED ITS POPULAR NOTICING WALK SERIES TO INCLUDE EIGHT WALKS PER SEASON. FOR WINTER ZOOM PROGRAMS, LLCT HOSTED SPEAKERS ON THE FOLLOWING TOPICS: BATS, SPOTTED TURTLES, WELL MEADOW FAUNA, SOIL BIODIVERSITY, FALL FOLIAGE, AND VERNAL POOLS.IN ADDITION, LLCT HOSTED TWO LECTURES ON COYOTES, AN IN-PERSON VERNAL POOL STORYTIME AND WALK, AND A SEED PAPER-MAKING WORKSHOP FOR KIDS. LLCT'S ANNUAL MEETING FEATURED THE EYES ON OWLS LIVE ANIMAL PROGRAM.LLCT CONTINUED TO COLLABORATE CLOSELY WITH FARRINGTON NATURE LINC, HOSTING TWO LECTURES AS PART OF THE ON BELONGING SPEAKER SERIES. LLCT AND RLF ALSO HOSTED A LINCOLN WINTER CARNIVAL EVENT WITH NATURE LINC WHICH INCLUDED A NATURE SCAVENGER HUNT AT LINCOLN STATION.LLCT PUBLISHED THE 2025 OPEN SPACES CALENDAR IN FALL 2024.IN 2024, LLCT'S SCARECROW CLASSIC 5K ATTRACTED 653 PARTICIPANTS AND WAS MADE POSSIBLE BY 50 SPONSORS AND 60 VOLUNTEERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$73,698ExpenseAmt
DescSTEWARDSHIP: LLCT STAFF WORKED WITH VOLUNTEERS, FIELDWORK ASSISTANTS, AND TOWN OF LINCOLN CONSERVATION STAFF TO MANAGE AND MAINTAIN DEEDED LAND AND OVER 40 MILES OF PUBLIC TRAILS. TRAIL MAINTENANCE INCLUDED REMOVING DOWNED TREES BLOCKING TRAILS, PRUNING VEGETATION, AND REPAIRING DUCKBOARDS AND BRIDGES. IN ADDITION, NEW DUCKBOARDS AND BRIDGES WERE CONSTRUCTED FOR TRAILS WHERE NEEDED. 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 WITH VOLUNTEERS, SUMMER STAFF AND TOWN OF LINCOLN CONSERVATION STAFF TO REMOVE/CONTROL INVASIVE PLANTS, INCLUDING GARLIC MUSTARD, WATER CHESTNUT, BUCKTHORN, BURNING BUSH AND JAPANESE KNOTWEED. WORK ON THE POLLINATOR ACTION PLAN CONTINUED. WE ADDED ADDITIONAL PLANTS TO ALL OF OUR EXISTING POLLINATOR GARDENS, AND SPONSORED A NEW GARDEN ADJACENT TO THE TOWN HALL. WE HOSTED A WORKDAY FOR LOCAL HIGH SCHOOL SENIORS ON THEIR DAY OF COMMUNITY SERVICE TO PLANT A NEW POLLINATOR GARDEN IN CHAPMAN PASTURE WHERE WE ADDED OVER 350 PLANTS TO THE SITE. WE ALSO HOSTED VOLUNTEERS AND CAMP GROUPS AT THE POLLINATOR MEADOW TO HELP WEED AND LAY MULCH ALONG PATHS. THREE STUDENTS AND LLCT'S TWO INTERNS PROVIDED ONGOING SUMMER MAINTENANCE OF THE GARDENS AND THE POLLINATOR MEADOW. PERMANENT EDUCATIONAL SIGNAGE WAS INSTALLED AT FIVE OF THE POLLINATOR SITES WITH PRINTING COSTS OFFSET BY A GRANT FROM THE LINCOLN CULTURAL COUNCIL.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$66,294ExpenseAmt
Grant$60,545GrantAmt
DescACQUISITION: LLCT ACQUIRED A TRAIL EASEMENT ON PART OF A TRAIL FROM TOWER ROAD TO LINCOLN ROAD WHERE IT CROSSES PRIVATE PROPERTY, AND A CONSERVATION RESTRICTION ON A 4.3 ACRE PARCEL OWNED BY THE TOWN OF LINCOLN.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$194,355TotalProgramServiceExpensesAmt
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 ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
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 Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee6EmployeeCnt
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
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 PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEOFF MCGEANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7812599250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
GEOFF MCGEAN
EXECUTIVE DIRECTOR14.0026.00Yes (X)$0$154,432$22,520
WILLIAM CONSTABLE
PRESIDENT5.001.00Yes (X)$0$0$0Yes (X)
MICHELLE BARNES
FORMER CHAIR3.0010.00Yes (X)$0$0$0Yes (X)
ANDREW STEVENSON
CHAIR2.002.00Yes (X)$0$0$0Yes (X)
SUSAN ALLEN
VICE-CHAIR1.001.00Yes (X)$0$0$0Yes (X)
ELLEN MEADORS
TREASURER15.005.00Yes (X)$0$0$0Yes (X)
ANDREW GNAZZO
VICE-TREASURER1.001.00Yes (X)$0$0$0Yes (X)
NANCY SOULETTE
SECRETARY1.001.00Yes (X)$0$0$0Yes (X)
DANIEL ENGLAND
TRUSTEE1.001.00$0$0$0Yes (X)
DIANA JONG
TRUSTEE1.001.00$0$0$0Yes (X)
JAMES HENDERSON
TRUSTEE2.001.00$0$0$0Yes (X)
KENNETH BASSETT
TRUSTEE3.001.00$0$0$0Yes (X)
PAUL SHORB
TRUSTEE1.001.00$0$0$0Yes (X)
ROBERT MASON
TRUSTEE1.001.00$0$0$0Yes (X)
SUSAN WELSH
TRUSTEE1.001.00$0$0$0Yes (X)
JAY ADAMS
TRUSTEE1.001.00$0$0$0Yes (X)
RACHAEL NEURATH
TRUSTEE1.001.00$0$0$0Yes (X)
MICAH REMLEY
TRUSTEE1.001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$154,432TotReportableCompRltdOrgAmt
Total Other Compensation$22,520TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$120,869MembershipDuesAmt
Fundraising$30,597FundraisingAmt
All Other Contributions$1,145AllOtherContributionsAmt
Noncash Contributions$1,000NoncashContributionsAmt
Total Contributions$152,611TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICESDesc
Business513130BusinessCd
Total Revenue Column$3,581TotalRevenueColumnAmt
Related Or Exempt Func Income$3,581RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,581TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,005TotalRevenueColumnAmt
Exclusion$52,005ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$178,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$116,882SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$61,118SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$61,118TotalRevenueColumnAmt
Exclusion$61,118ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$25,604FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$30,597ContriRptFundraisingEventAmt
Fundraising Direct Expenses$15,691FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,913TotalRevenueColumnAmt
Exclusion$9,913ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$279,228TotalRevenueColumnAmt
Related Or Exempt Func Income$3,581RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$123,036ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$60,545TotalAmt
Program Services$60,545ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$110,609TotalAmt
Program Services$98,219ProgramServicesAmt
Fundraising$12,390FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,018TotalAmt
Program Services$8,013ProgramServicesAmt
Fundraising$1,005FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,875TotalAmt
Management And General$11,875ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,636TotalAmt
Program Services$4,582ProgramServicesAmt
Management And General$858ManagementAndGeneralAmt
Fundraising$2,196FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,918TotalAmt
Program Services$3,918ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,994TotalAmt
Program Services$2,687ProgramServicesAmt
Management And General$1,307ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,124TotalAmt
Program Services$1,268ProgramServicesAmt
Management And General$856ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM SUPPLIES AND AC$15,123$15,123
MANAGEMENT EXPENSES$2,949$2,949
FUNDRAISING EXPENSES$790$790

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$228,581TotalAmt
Program Services$194,355ProgramServicesAmt
Management And General$17,845ManagementAndGeneralAmt
Fundraising$16,381FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$53,214BOYAmt
EOY$75,123EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$698,972BOYAmt
EOY$699,410EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$201BOYAmt
EOY$70EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,188BOYAmt
EOY$3,938EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,366,031BOYAmt
EOY$1,580,661EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,124,606BOYAmt
EOY$2,359,202EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,017,656BOYAmt
EOY$2,252,652EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$106,950BOYAmt
EOY$106,550EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,124,606BOYAmt
EOY$2,359,202EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,124,606BOYAmt
EOY$2,359,202EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$50,647ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$183,949NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
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$123,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$157,260CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$148,655CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$129,799CurrentTaxYearMinus1YearAmt
Current Tax Year$152,611CurrentTaxYearAmt
Total$712,176TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$123,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$157,260CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$148,655CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$129,799CurrentTaxYearMinus1YearAmt
Current Tax Year$152,611CurrentTaxYearAmt
Total$712,176TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$6,109SubstantialContributorsTotAmt
Public Support Total170$706,067PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$44,629CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32,505CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,361CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$45,118CurrentTaxYearMinus1YearAmt
Current Tax Year$52,005CurrentTaxYearAmt
Total$209,618TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,185CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,680CurrentTaxYearMinus1YearAmt
Current Tax Year$9,913CurrentTaxYearAmt
Total$22,778TotalAmt
FieldValueIRS element (for citing)
Total Support$944,572TotalSupportAmt
Gross Receipts Rltd Activities$40,036GrossReceiptsRltdActivitiesAmt
Public Support CY1700.74750PublicSupportCY170Pct
Public Support PY1700.61390PublicSupportPY170Pct
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
Historic Land AreaYes (X)HistoricLandAreaInd
Historic StructureYes (X)HistoricStructureInd
Total Easements95TotalEasementsCnt
Total Acreage683.00TotalAcreageCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr2HistoricStrctrEasementsAftrCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement525.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$20,971ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

FieldValueIRS element (for citing)
Collection Used Other PurposesYes (X)CollectionUsedOtherPurposesInd
Other PurposesPUBLIC RECREATION & EDUCATIOtherPurposesDesc
FieldValueIRS element (for citing)
Solicited Assets Sale0SolicitedAssetsSaleInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 9:THE VALUE OF CONSERVATION EASEMENTS IS NOT REPORTED IN THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT. THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS IS GIVEN BELOW.
PART III, LINE 1A:COLLECTIONS - CONSERVATION LAND AND CONSERVATION EASEMENTS: LLCT OWNS LAND, CONSERVATION EASEMENTS AND TRAIL EASEMENTS IN SUPPORT OF ITS CHARITABLE PURPOSE. BECAUSE THESE ASSETS MEET THE CONDITIONS OF A COLLECTION UNDER FASB ACCOUNTING STANDARDS CODIFICATION , THE ACQUISITION OF LAND AND EASEMENTS THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. IF LAND OR CONSERVATION EASEMENTS ARE PURCHASED, THE COSTS ARE REPORTED AS A DECREASE IN THE APPROPRIATE CLASS OF NET ASSETS. IF LAND OR CONSERVATION EASEMENTS ARE SOLD, THE PROCEEDS ARE REPORTED AS AN INCREASE IN THE APPROPRIATE CLASS OF NET ASSETS. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND ARE NOT RECOGNIZED IN THE COMBINING FINANCIAL STATEMENTS. THESE ASSETS ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. STEWARDSHIP POLICIES REGARDING THESE ASSETS INCLUDE PREPARING BASELINE DOCUMENTATION FOR ALL NEW CONSERVATION LAND AND CONSERVATION EASEMENTS; MONITORING ALL DEEDED CONSERVATION LAND AND CONSERVATION EASEMENTS AT LEAST ONCE PER YEAR, AND RESOLVING MINOR CONCERNS AS WELL AS MORE SERIOUS VIOLATIONS; CLEARING ALL TRAILS AT LEAST ONCE PER YEAR; AND MANAGEMENT OF DEEDED LAND, AS REQUIRED. EXPENSES TO INSPECT AND MAINTAIN EASEMENTS AND CONSERVATION LANDS ARE SHOWN AS PART OF STEWARDSHIP EXPENSES IN THE ACCOMPANYING COMBINING STATEMENT OF FUNCTIONAL EXPENSES.
PART III, LINE 4:THE ORGANIZATION OWNED 525 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 81 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 683 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 ORGANIZATIONS EVALUATE ALL TAX POSITIONS, AND MAKE A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY THE ORGANIZATIONS ARE THE EXISTENCE OF UNRELATED BUSINESS INCOME TAX AND THE ORGANIZATIONS' STATUS AS TAX-EXEMPT ORGANIZATIONS UNDER IRC SECTION 501(C)(3). FOR THE YEARS PRESENTED, THE ORGANIZATIONS HAVE NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ROAD RACEEvent1Nm
Gross Receipts Event1$56,201GrossReceiptsEvent1Amt
Charitable Contri Event1$30,597CharitableContriEvent1Amt
Gross Revenue Event1$25,604GrossRevenueEvent1Amt
Other Direct Expenses Event1$15,691OtherDirectExpensesEvent1Amt
Gross Receipts Total$56,201GrossReceiptsTotalAmt
Charitable Contributions Tot$30,597CharitableContributionsTotAmt
Gross Revenue Total Events$25,604GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$15,691OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$15,691DirectExpenseSummaryEventsAmt
Net Income Summary$9,913NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
TOWN OF LINCOLN
16 LINCOLN ROADLINCOLNMA01773046001202GOV$10,000$0CONSERVATION PROJECT
CITY OF CAMBRIDGE
795 MASSACHUSETTS AVECAMBRIDGEMA02139046001383GOV$50,000$0CONSERVATION PROJECT
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGEOFF MCGEANPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$154,432CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$22,520NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$176,952TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BAN 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 11BA 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 12CALL 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1RURAL LAND FOUNDATION OF LINCOLNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
EIN046132391EIN
Primary ActivitiesLAND PROTECTIONPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12B, IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LLCTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
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 Org0LoansOrGuaranteesToOtherOrgInd
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 FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1RURAL LAND FOUNDATION OF LINCOLNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeOTransactionTypeTxt
Involved$50,100InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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