2025-06-24T12:49:48-05:00 2024-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2024-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2025-06-24 1 1 SANDRA M BROWN CPA P01614103 5088717178 2025-06-24 2024 2025-03-06 01:10:19Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 411801 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. 16 16 6 100 0 0 129799 152611 2336 3581 71096 113123 9680 9913 212911 279228 0 60545 0 0 113803 119627 0 0 16381 51595 48409 165398 228581 47513 50647 2124606 2359202 0 0 2124606 2359202 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 54363 3581 EDUCATION: 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. 73698 STEWARDSHIP: 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. 66294 60545 ACQUISITION: 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. 194355 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 5 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X X GEOFF MCGEAN 7812599250 PO BOX 10 LINCOLN MA 01773 GEOFF MCGEAN EXECUTIVE DIRECTOR 14.00 26.00 X 0 154432 22520 WILLIAM CONSTABLE PRESIDENT 5.00 1.00 X X 0 0 0 MICHELLE BARNES FORMER CHAIR 3.00 10.00 X X 0 0 0 ANDREW STEVENSON CHAIR 2.00 2.00 X X 0 0 0 SUSAN ALLEN VICE-CHAIR 1.00 1.00 X X 0 0 0 ELLEN MEADORS TREASURER 15.00 5.00 X X 0 0 0 ANDREW GNAZZO VICE-TREASURER 1.00 1.00 X X 0 0 0 NANCY SOULETTE SECRETARY 1.00 1.00 X X 0 0 0 DANIEL ENGLAND TRUSTEE 1.00 1.00 X 0 0 0 DIANA JONG TRUSTEE 1.00 1.00 X 0 0 0 JAMES HENDERSON TRUSTEE 2.00 1.00 X 0 0 0 KENNETH BASSETT TRUSTEE 3.00 1.00 X 0 0 0 PAUL SHORB TRUSTEE 1.00 1.00 X 0 0 0 ROBERT MASON TRUSTEE 1.00 1.00 X 0 0 0 SUSAN WELSH TRUSTEE 1.00 1.00 X 0 0 0 JAY ADAMS TRUSTEE 1.00 1.00 X 0 0 0 RACHAEL NEURATH TRUSTEE 1.00 1.00 X 0 0 0 MICAH REMLEY TRUSTEE 1.00 1.00 X 0 0 0 0 154432 22520 0 0 1 0 0 120869 30597 1145 1000 152611 PROGRAM SERVICES 513130 3581 3581 3581 52005 52005 178000 116882 61118 61118 61118 25604 30597 15691 9913 9913 279228 3581 0 123036 60545 60545 110609 98219 12390 9018 8013 1005 11875 11875 7636 4582 858 2196 3918 3918 3994 2687 1307 2124 1268 856 PROGRAM SUPPLIES AND AC 15123 15123 MANAGEMENT EXPENSES 2949 2949 FUNDRAISING EXPENSES 790 790 228581 194355 17845 16381 53214 75123 698972 699410 201 70 6188 3938 1366031 1580661 2124606 2359202 0 0 X 2017656 2252652 106950 106550 2124606 2359202 2124606 2359202 50647 183949 0 X 0 1 X 1 0 X 123851 157260 148655 129799 152611 712176 123851 157260 148655 129799 152611 712176 6109 706067 44629 32505 35361 45118 52005 209618 3185 9680 9913 22778 944572 40036 0.74750 0.61390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 95 683.00 2 2 1 1 525.00 20971 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 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. ROAD RACE 56201 30597 25604 15691 56201 30597 25604 15691 15691 9913 0 TOWN OF LINCOLN 16 LINCOLN ROAD LINCOLN MA 01773 046001202 GOV 10000 0 CONSERVATION PROJECT CITY OF CAMBRIDGE 795 MASSACHUSETTS AVE CAMBRIDGE MA 02139 046001383 GOV 50000 0 CONSERVATION PROJECT 2 0 X 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 0 154432 0 0 0 0 0 0 0 22520 0 176952 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 RURAL LAND FOUNDATION OF LINCOLN O 50100 FMV