2021-07-12T14:19:52-05:00 2020-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2020-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2021-07-12 1 WILLIAM CONSTABLE 999009999 SANDRA M BROWN CPA P01614103 5088717178 2021-07-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 183147 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. 18 18 6 100 0 0 138499 123851 4134 3736 268591 44629 9516 2842 420740 175058 50000 0 0 0 80625 96493 0 0 13727 86523 43608 217148 140101 203592 34957 1870406 2116944 0 0 1870406 2116944 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 16583 3736 EDUCATION: EDUCATIONAL EVENTS IN 2020 INCLUDED 3 IN-PERSON PROGRAMS AND 8 VIRTUAL PROGRAMS, AS WELL AS ADDITIONAL "SELF-DIRECTED" ACTIVITIES. IN THE SPRING, LLCT HOSTED A SERIES OF THREE POLLINATOR-FOCUSED PROGRAMS, INCLUDING LECTURES BY LANDSCAPE DESIGNER EVAN ABRAMSON AND PROFESSOR ROBERT GEGEAR, AND AN ENVIRONMENTAL FILM, HOMETOWN HABITAT. THESE PROGRAMS LAUNCHED LLCT'S "POLLINATOR ACTION PLAN", A THREE-YEAR PROJECT FOCUSED ON PLANTING FOR AT-RISK POLLINATORS IN LINCOLN. IN THE SPRING AND SUMMER, LLCT MEMBERS HAD THE OPPORTUNITY TO PURCHASE POLLINATOR-FRIENDLY PLANTS AT COST AS PART OF THIS EFFORT. ADDITIONALLY, STAFF AND VOLUNTEERS PARTICIPATED IN A SOCIALLY-DISTANCED BUMBLEBEE IDENTIFICATION WORKSHOP IN THE SUMMER. TRAINED PARTICIPANTS WILL BE ABLE TO LEAD FUTURE WORKSHOPS IN 2021. AN LLCT VOLUNTEER PRODUCED A RECORDED BUMBLEBEE IDENTIFICATION WORKSHOP WHICH WAS WIDELY DISTRIBUTED VIA EMAIL TO THE PUBLIC.IN THE SPRING, IN LIEU OF LLCT'S REGULAR BIRD WALKS, STAFF, TRUSTEES, AND VOLUNTEERS RECORDED FOUR VIRTUAL BIRDING VIDEOS FOR EMAIL DISTRIBUTION. IN MARCH, LLCT PRODUCED TWO SELF-DIRECTED NATURE SCAVENGER HUNTS. IN APRIL, LLCT TRANSITIONED TO VIRTUAL-ONLY PROGRAMMING, HOLDING A BOOK DISCUSSION OVER ZOOM. THROUGHOUT THE SUMMER, LLCT OFFERED VIRTUAL BINGO NIGHTS FOCUSED ON TEACHING PARTICIPANTS HOW TO IDENTIFY NATIVE WILDLIFE AND PLANTS. LLCT ALSO HOSTED A VIRTUAL PROGRAM ABOUT MONARCH BUTTERFLIES IN AUGUST. LLCT HELD A VIRTUAL ANNUAL MEETING IN OCTOBER 2020. AFTER THE BUSINESS MEETING, RICHARD PRIMACK SPOKE ABOUT CLIMATE CHANGE AND ECOLOGY. DR. PRIMACK IS A PROFESSOR AT BOSTON UNIVERSITY AND WROTE THE BOOK WALDEN WARMING. IN DECEMBER, LLCT HELD TWO ADDITIONAL VIRTUAL PROGRAMS ON BIRD FEEDING IN THE WINTER AND HOW ANIMALS SURVIVE THE WINTER. LOCAL NATURALISTS AND BIRDERS LED THESE "FIRESIDE CHAT" STYLE PROGRAMS. LLCT PUBLICATIONS INCLUDED A MONTHLY WILDLIFE COLUMN, PUBLISHED ONLINE AND IN THE LOCAL NEWSPAPER, LLCT'S OPEN SPACES CALENDAR FOR 2020, 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 2020 LLCT BEGAN WORKING WITH OUTERSPATIAL TO PUBLISH LINCOLN'S TRAILS ON AN INTERACTIVE TRAIL APP. THE PLATFORM ALLOWS FOR LLCT TO POST NEWS AND EVENTS, AS WELL AS ALLOWING PHOTO CONTRIBUTIONS FROM MOBILE APP USERS. LLCT EXPECTS TO GO LIVE ON THE APP IN 2021 87501 STEWARDSHIP: LLCT STAFF AND VOLUNTEERS, IN COOPERATION WITH TOWN OF LINCOLN CONSERVATION STAFF, PERFORMED ANNUAL MAINTENANCE OF 80 MILES OF PUBLIC TRAILS, INCLUDING THE CONSTRUCTION OF NEW DUCKBOARDS AND WATER BARS. IN ADDITION, LLCT MONITORED ALL OF ITS DEEDED CONSERVATION LAND AND CONSERVATION RESTRICTIONS. LLCT PARTICIPATED IN WORKDAYS FOR THE CONTROL OF INVASIVE PLANTS, INCLUDING GARLIC MUSTARD, WALL LETTUCE, WATER CHESTNUT, BUCKTHORN, AND JAPANESE KNOTWEED. LLCT INTERNS AND TOWN OF LINCOLN CONSERVATION STAFF BEGAN REMOVAL OF AN OLD FENCE AT CHAPMAN PASTURE. AT THE POLLINATOR MEADOW, LLCT STAFF, INTERNS, AND VOLUNTEERS FROM LINCOLN SUMMER CAMP PLANTED A NEW PLOT OF SWAMP MILKWEED PLUGS. VOLUNTEERS FROM AN AMC CREW CLEARED INVASIVE SPECIES FROM AROUND THE POLLINATOR MEADOW AND REMOVED LARGE STONES FROM A TRAIL IN THE WOODS AT CODMAN NORTH. LLCT STAFF ALSO PLANTED 20 SHRUBS NEAR THE POLLINATOR MEADOW TO SERVE AS FIELD EDGE HABITAT. STAFF AND VOLUNTEERS ALSO PROVIDED GENERAL MAINTENANCE OF THE MEADOW. THROUGHOUT THE SPRING AND SUMMER, LLCT STAFF AND A VOLUNTEER MONITORED ACTIVITY AT BLUEBIRD BOXES IN CHAPMAN PASTURE. 7224 ACQUISITION: LLCT ACQUIRED A CONSERVATION RESTRICTION (CR) ON A 2.12-ACRE PARCEL OF LAND ON OLD COUNTY ROAD (PARCEL ID 167-6-0). THIS PROPERTY IS WITHIN THE CAMBRIDGE RESERVOIR WATERSHED. IN ADDITION, LLCT ACQUIRED AN AMENDED AND RESTATED CONSERVATION RESTRICTION ON THREE PARCELS OF LAND ON SOUTH GREAT ROAD. THE PARCELS ARE 158-8-0 (3.8 ACRES), 158-8-1 (1.45 ACRES), AND 158 9 1 (1.45 ACRES). THE AMENDED CONSERVATION RESTRICTION PRESERVED AN ADDITIONAL 3.8 ACRES (LOT 158-8-0) AND UPDATED THE TERMS AND CONDITIONS OF THE PREVIOUS CONSERVATION RESTRICTION, RESULTING IN A NET GAIN IN CONSERVATION VALUE. THE ACQUIRED LAND IS ADJACENT TO FARRAR POND AND EXISTING CONSERVATION LAND. LLCT ALSO ACQUIRED A CONSERVATION RESTRICTION ON A 75 ACRE, MOSTLY WETLAND, PARCEL OFF OF OLD SUDBURYROAD PREVIOUSLY HELD BY THE MASSACHUSETTS AUDUBON SOCIETY. AFTER THE CR WAS TRANSFERRED TO LLCT, MASS AUDUBON BECAME THE FEE OWNER OF THE PARCEL. 111308 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 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 18 18 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 MEGHAN LYTTON TRUSTEE 1.00 1.00 X 0 0 0 ANDREW GNAZZO VICE-TREASURER 1.00 1.00 X X 0 0 0 PATRICIA DONAHUE TRUSTEE 1.00 1.00 X 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 14.00 26.00 X 129536 0 30972 129536 0 30972 1 0 1 0 0 90033 16733 12962 4123 123851 PROGRAM SERVICES 511130 3736 3736 3736 43840 43840 789 0 789 789 789 10931 16733 8089 2842 2842 175058 3736 0 47471 74143 65822 954 7367 10840 9214 542 1084 11510 10069 315 1126 7575 7575 9626 2231 3245 4150 1284 1257 27 1578 1578 PROGRAM SUPPLIES AND AC 23545 22715 830 140101 111308 15066 13727 43849 47076 698310 691389 201 603 4500 1128046 1373376 1870406 2116944 0 0 X 1684355 1931003 186051 185941 1870406 2116944 1870406 2116944 34957 211581 0 X 0 1 X 1 0 X 597362 144421 424150 138499 123851 1428283 597362 144421 424150 138499 123851 1428283 552783 875500 11924 23064 35304 268591 44629 383512 1811795 121000 0.48320 0.50310 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: 3 CONSERVATION RESTRICTIONS AND 1 TRAIL EASEMENT AMOUNT: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 92 644.00 2 2 1 1 840.00 23852 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 27664 16733 10931 8089 27664 16733 10931 8089 8089 2842 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 129536 0 0 0 0 0 0 0 30972 0 160508 0 0 0 X 3 FMV 0 1 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