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        <BusinessNameLine1Txt>RICHARD ABBOTT CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>163 NORTHAMPTON STREET STE B</AddressLine1Txt>
        <CityNm>EASTHAMPTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
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        <BusinessNameLine1Txt>VALLEY LAND FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALL</BusinessNameControlTxt>
      <PhoneNum>4135491097</PhoneNum>
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        <AddressLine1Txt>PO 1016</AddressLine1Txt>
        <CityNm>AMHERST</CityNm>
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        <ZIPCd>01004</ZIPCd>
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      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4135491097</PhoneNum>
      <SignatureDt>2020-10-08</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD ABBOTT</PreparerPersonNm>
      <PTIN>P00493113</PTIN>
      <PhoneNum>4135299697</PhoneNum>
      <PreparationDt>2020-10-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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      <IPAddress>
        <IPv4AddressTxt>68.186.245.132</IPv4AddressTxt>
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    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>KESTRELTRUST.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <NetAssetsOrFundBalancesBOYAmt>47066</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>47066</NetAssetsOrFundBalancesEOYAmt>
      <LandAndBuildingsGrp>
        <BOYAmt>47066</BOYAmt>
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        <BOYAmt>47066</BOYAmt>
        <EOYAmt>47066</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PROTECTION OF THREATENED FORESTS, WETLANDS, AND WILDLIFE HABITAT IN THE CONNECTICUT RIVER VALLEY OF MASSACHUSETTS BY COLLABORATING WITH LOCAL COMMUNITIES, CONSERVATION GROUPS, AND GOVERNMENT ORGANIZATIONS AND BY PROVIDING LOANS, GRANTS, AND TECHNICAL SUPPORT TO HELP PRESERVE OUR SPECIAL PLACES FOR FUTURE GENERATIONS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING THE YEAR THE VALLEY LAND FUND ACHIEVED THE ORGANIZATION'S MISSION BY CONTINUING TO CONSERVE IMPORTANT AT RISK LAND.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>SCOTT JACKSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH TATE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDITH PIERCE</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
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        <PersonNm>KRISTIN DEBOER</PersonNm>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
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          <CityNm>AMHERST</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01004</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
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      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus3YearsAmt>315000</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus3YearsAmt>315000</CurrentTaxYearMinus3YearsAmt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROTECTION OF THREATENED FORESTS, WETLANDS, AND WILDLIFE HABITAT IN THE CONNECTICUT RIVER VALLEY OF MASSACHUSETTS BY COLLABORATING WITH LOCAL COMMUNITIES, CONSERVATION GROUPS, AND GOVERNMENT ORGANIZATIONS AND BY PROVIDING LOANS, GRANTS, AND TECHNICAL SUPPORT TO HELP PRESERVE OUR SPECIAL PLACES FOR FUTURE GENERATIONS.</ExplanationTxt>
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