2019-05-29T12:30:30-05:00 2018-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2018-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2019-05-29 1 SANDRA M BROWN CPA P01614103 5088717178 2019-05-29 71.248.188.134 2019-05-29 13:18:55 ED P 60516F29906696E45DA798F791FFF32AB745D411 69E9977AC052CEB93F1ED3E2D4B07C277CAC5DE2 2018 2019-02-21 02:37:17Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 487687 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. 17 17 5 100 0 0 144421 424150 3840 3360 25384 36796 1442 4101 175087 468407 0 0 0 0 58888 80645 0 0 23560 67192 71834 126080 152479 49007 315928 1419553 1640658 3534 0 1416019 1640658 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 46885 0 3360 EDUCATION: EDUCATIONAL EVENTS IN 2018 INCLUDED 11 WALKS, THREE PROGRAMS, AND FIVE FILMS IN AN ENVIRONMENTAL FILM SERIES. THE WALKS INCLUDED SPRING AND FALL BIRDING WALKS, SPRING AND FALL MINDFULNESS WALKS, AND A FALL FERN IDENTIFICATION WALK. THE MINDFULNESS WALKS WERE A COLLABORATION WITH LINCOLN'S COUNCIL ON AGING. EDUCATIONAL PROGRAMMING AT THE POLLINATOR MEADOW INCLUDED A PUBLIC WALK LED BY THE TOWN'S CONSERVATION DIRECTOR AND A LOCAL MASTER GARDENER. ALSO, LLCT LED A GUIDED MEADOW EXPLORATION FOR THREE PRE-SCHOOL CLASSES FROM A LOCAL SCHOOL. ADDITIONAL PROGRAMMING INCLUDED A VERNAL POOL WALK IN COLLABORATION WITH THE WALDEN WOODS PROJECT. LLCT BROUGHT IN A LIVE ANIMAL PROGRAM AIMED AT A FAMILY-FRIENDLY AUDIENCE. THE ANNUAL MEETING FEATURED A HARVARD FELLOW AND FORMER LAND TRUST ALLIANCE PRESIDENT WHO SPOKE ABOUT HUMAN HEALTH AND ENVIRONMENTAL PROTECTIONS IN THE FACE OF FEDERAL ROLL-BACKS. SPECIAL PROJECTS INCLUDED THE PUBLISHING OF A POCKET NATURALIST GUIDE AND THE LAUNCHING OF A BRING-YOUR-OWN WATER BOTTLE SYSTEM FOR THE 500-PLUS PARTICIPANTS AT THE ANNUAL RACE. LLCT PUBLICATIONS INCLUDE A MONTHLY WILDLIFE COLUMN, NOW PUBLISHED IN BOTH THE LOCAL NEWSPAPER AND ONLINE ON LLCT'S WEBSITE, LINCOLN'S OPEN SPACES CALENDAR FOR 2018, 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. 50396 0 0 STEWARDSHIP: LLCT STAFF AND VOLUNTEERS, IN COOPERATION WITH TOWN OF LINCOLN CONSERVATION STAFF, PERFORMED ANNUAL MAINTENANCE OF 40 MILES OF PUBLIC TRAILS. 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 PLANTED 20 STAGHORN SUMAC PLANTS IN AN AREA CLEARED OF JAPANESE KNOTWEED. AT THE POLLINATOR MEADOW, LLCT STAFF AND A VOLUNTEER INTERN PLANTED TWO BEDS OF POLLINATOR FRIENDLY PLANTS AND PREPARED AN ADDITIONAL AREA NEAR THE MEADOW FOR FUTURE PLANTING. STAFF AND VOLUNTEERS ALSO PROVIDED GENERAL MAINTENANCE OF THE MEADOW, INCLUDING REMOVAL OF INVASIVE SPECIES FROM SPRING THROUGH FALL. 12271 0 0 ACQUISITION: A 6.1-ACRE PARCEL OF LAND ON TOWER ROAD (PARCEL ID 163 24 1) WAS DEEDED TO LLCT BY A PRIVATE OWNER ON JANUARY 24, 2018. THIS PARCEL IS ADJACENT TO OTHER LAND OWNED BY LLCT AND WILL BECOME PART OF THE TODD CONSERVATION AREA. A CONSERVATION RESTRICTION AND TRAIL EASEMENT ON A 2.8 ACRE PARCEL OF LAND ON SANDY POND ROAD (PARCEL ID 143 12 1) WAS GRANTED TO LLCT BY RLF ON DECEMBER 18, 2018. THIS PROPERTY IS ADJACENT TO SMITH-ANDOVER FIELD AND WILL BECOME PART OF THAT CONSERVATION AREA. A CONSERVATION RESTRICTION ON A 0.26 ACRE PARCEL OF LAND ON TRAPELO ROAD (PARCEL ID 144 34 0) WAS GRANTED TO LLCT BY A PRIVATE OWNER. THIS PROPERTY IS ADJACENT TO LINCOLN FIELDS AND WILL BECOME PART OF THAT CONSERVATION AREA. 109552 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 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 2 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 TRUSTEE 1.00 1.00 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 2.00 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 TRUSTEE 1.00 1.00 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 VICE-CHAIR 2.00 1.00 X 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 CHAIR 2.00 1.00 X X 0 0 0 ANDREW GNAZZO VICE-TREASURER 1.00 1.00 X X 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 12.00 28.00 X 0 117536 32381 0 117536 32381 0 0 0 0 0 65722 212509 145919 424150 PROGRAM SERVICES 511130 3360 3360 3360 35304 35304 1492 0 1492 1492 1492 23381 212509 19280 4101 4101 468407 3360 0 40897 74059 55577 2829 15653 6586 4982 246 1358 6800 6800 50 50 17006 11825 3367 1814 35512 27769 3008 4735 1062 128 934 1220 1220 PROGRAM SUPPLIES AND AC 10184 9271 913 0 152479 109552 19367 23560 90782 51339 113296 702175 209 263 1215266 886881 1419553 1640658 3534 3534 0 X 1274147 1398786 141872 241872 1416019 1640658 1419553 1640658 315928 -91289 0 X 0 1 X 1 0 X 145234 161269 597362 144421 424150 1472436 145234 161269 597362 144421 424150 1472436 562751 909685 9496 10364 11924 23064 35304 90152 1562588 124619 0.58220 0.59520 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: PARCEL OF LAND AMOUNT: 0. DESCRIPTION: PARCEL OF LAND AMOUNT: 0. X X X X X 85 563.00 2 2 1 1 585.00 15220 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 43876 23150 20726 13352 BENEFIT CONCERT 192014 189359 2655 5928 235890 212509 23381 19280 19280 4101 X 2 0 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 83272 BOARD APPROVED