2020-06-16T08:40:42-05:00 2019-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2019-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2020-06-16 1 SANDRA M BROWN CPA P01614103 5088717178 2020-06-16 71.248.188.134 2020-06-16 09:11:09 ED P 5F4B8E8132286D99366B8E930D6D8CDC668F389E 5F4B8E8132286D99366B8E930D6D8CDC668F389E 2019 2021-01-29 14:40:06Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 670507 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 424150 138499 3360 4134 36796 268591 4101 9516 468407 420740 0 50000 0 0 80645 80625 0 0 14574 71834 86523 152479 217148 315928 203592 1640658 1870406 0 0 1640658 1870406 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 32048 0 4134 EDUCATION: EDUCATIONAL EVENTS IN 2019 INCLUDED 9 WALKS, 5 PROGRAMS, AND FOUR FILMS IN AN ENVIRONMENTAL FILM SERIES. THE WALKS INCLUDED SPRING BIRDING WALKS, SPRING AND FALL MINDFULNESS WALKS, AND A HISTORY WALK IN ADAMS WOODS. THE MINDFULNESS WALKS WERE A COLLABORATION WITH LINCOLN'S COUNCIL ON AGING. AN ADDITIONAL VERNAL POOL WALK WAS A COLLABORATION WITH THE WALDEN WOODS PROJECT. EDUCATIONAL PROGRAMMING AT THE POLLINATOR MEADOW INCLUDED A PHOTO SCAVENGER HUNT FOCUSED ON POLLINATOR-PLANT INTERACTIONS. TWO OF LLCT'S PROGRAMS WERE LIVE-ANIMAL PROGRAMS: A SPRING TURTLE PROGRAM AND A FALL EYES ON OWLS PROGRAM. BOTH PROGRAMS WERE AIMED AT A FAMILY-FRIENDLY AUDIENCE. THE ANNUAL MEETING FEATURED MATT BURNE, HERPETOLOGIST, AND CONSERVATION DIRECTOR FOR THE WALDEN WOODS PROJECT. MR. BURNE SPOKE ABOUT LINCOLN'S VERNAL POOLS, THE CRITICAL HABITAT THEY PROVIDE, AND THE AMPHIBIANS THAT CAN BE FOUND AT THESE POOLS. SPECIAL PROJECTS INCLUDED COLLABORATIONS WITH THE TOWN OF LINCOLN FIRST PARISH FOR A CLIMATE CHANGE EVENT AND A COLLABORATION WITH BIRCHES SCHOOL ON A BOOK TALK ABOUT STRONG COMMUNITIES. LLCT ALSO SPONSORED THE EYES ON OWLS PROGRAM FOR THE LINCOLN PUBLIC SCHOOLS IN FEBRUARY, WHICH BRINGS LIVE OWLS INTO THE CLASSROOM. ADDITIONALLY, LLCT EXPANDED ENVIRONMENTAL PROGRAMS AT THE ANNUAL RACE, INCLUDING RE-USABLE WATER BOTTLES, ENVIRONMENTALLY FRIENDLY RACE SHIRTS, COMPOSTING, AND NORFOLK PINES AS PRIZES. LLCT PUBLICATIONS INCLUDED A MONTHLY WILDLIFE COLUMN, PUBLISHED ONLINE AND IN THE LOCAL NEWSPAPER, LLCT'S OPEN SPACES CALENDAR FOR 2019, 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. 81656 STEWARDSHIP: LLCT STAFF AND VOLUNTEERS, IN COOPERATION WITH TOWN OF LINCOLN CONSERVATION STAFF, PERFORMED ANNUAL MAINTENANCE OF 40 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. 68866 50000 ACQUISITION: LLCT ACQUIRED A CONSERVATION RESTRICTION ON A 0.6 ACRE PARCEL OF LAND ON PAGE ROAD (PARCEL ID 145-37-0) BELONGING TO A PRIVATE OWNER. THIS PROPERTY IS ADJACENT TO THE OSBORNE CONSERVATION AREA AND WILL BECOME PART OF THAT AREA. LLCT MADE A GRANT OF $50,000 TO WALDEN WOODS PROJECT FOR ACQUISITION OF A 3.7 ACRE PARCEL ON GRANVILLE ROAD. 182570 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 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 1.00 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 3.00 1.00 X X 0 0 0 GWYNETH LOUD TRUSTEE 2.00 1.00 X 0 0 0 ELLEN MEADORS TREASURER 10.00 4.00 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 1.00 1.00 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 12.00 28.00 X 0 120375 35754 0 120375 35754 0 0 1 0 0 70463 28847 37730 1459 138499 PROGRAM SERVICES 511130 4134 4134 4134 35267 35267 469373 236049 233324 233324 233324 23234 28847 13718 9516 9516 420740 4134 0 278107 50000 50000 60158 54970 807 4381 10726 9117 536 1073 9741 8191 276 1274 8625 8625 9826 3318 3693 2815 37731 29504 3196 5031 1121 1105 16 1255 1255 PROGRAM SUPPLIES AND AC 22144 20544 1600 0 CONSERVATION PROJECT EX 5821 5821 0 0 217148 182570 20004 14574 51339 43849 702175 698310 263 201 886881 1128046 1640658 1870406 0 0 X 1398786 1684355 241872 186051 1640658 1870406 1640658 1870406 203592 26157 0 X 0 1 X 1 0 X 161269 597362 144421 424150 138499 1465701 161269 597362 144421 424150 138499 1465701 552657 913044 10364 11924 23064 35304 268591 349247 1814948 128776 0.50310 0.58220 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CONSERVATION RESTRICTION AMOUNT: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 86 563.00 2 2 1 1 840.00 19344 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 52081 28847 23234 13718 52081 28847 23234 13718 13718 9516 0 THE WALDEN WOODS PROJECT 44 BAKER FARM ROAD LINCOLN MA 01773 954292658 501(C)3 50000 0 N/A N/A LAND CONSERVATION 1 0 0 0 0 0 0 0 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 0 120375 0 0 0 0 0 0 0 35754 0 156129 0 0 X 1 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 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 RURAL LAND FOUNDATION OF LINCOLN C 87443 BOARD APPROVED