ANDOVER VILLAGE IMPROVEMENT SOCIETY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ANDOVER VILLAGE IMPROVEMENT SOCIETY (EIN 04-6060602)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-13
- IRS object ID
- 201843179349305534
- Schema version
- 2017v2.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-13T12:31:16-08:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043077253 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OSullivan & Co PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 871 Turnpike St Ste 205 | AddressLine1Txt |
| City | North Andover | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 018456156 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046060602 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Andover Village Improvement Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ANDO | BusinessNameControlTxt |
| Phone | 6172390303 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 5097 | AddressLine1Txt |
| City | Andover | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01810 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lawrence Ardito | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2018-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL O'SULLIVAN | PreparerPersonNm |
| PTIN | P00756430 | PTIN |
| Phone | 9786867970 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $589,501 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.avisandover.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1915 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | AVIS is a non-profit land trust dedicated to a) acquiring land and preserving it in its natural state and b) encouraging public use and quiet enjoyment of the reservations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $415,358 | PYContributionsGrantsAmt |
| CY Contributions Grants | $300,227 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,098 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,761 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,832 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,647 | CYInvestmentIncomeAmt |
| PY Other Revenue | $875 | PYOtherRevenueAmt |
| CY Other Revenue | -$13 | CYOtherRevenueAmt |
| PY Total Revenue | $435,163 | PYTotalRevenueAmt |
| CY Total Revenue | $329,622 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $10,627 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $50,556 | PYOtherExpensesAmt |
| CY Other Expenses | $94,851 | CYOtherExpensesAmt |
| PY Total Expenses | $50,556 | PYTotalExpensesAmt |
| CY Total Expenses | $94,851 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $384,607 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $234,771 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,837,692 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,107,562 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,850 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,829,842 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,101,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AVIS is a non-profit land trust dedicated to a) acquiring land and preserving it in its natural state and b) encouraging public use and quiet enjoyment of the reservations. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $35,224 | ExpenseAmt |
| Desc | Expenses involved in maintaining reservations including upkeep of trails, fields, woodlands, and wetlands; removing hazardous trees; mowing; snowplowing; clearing trash, benefiting all persons using and viewing the reservations, as well as expenses of purchasing and renting equipment, tools and supplies for use in the foregoing activities. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,069 | ExpenseAmt |
| Desc | Expenses of major improvements to reservations, including building bridges and boardwalks over wetlands, facilitating passage and use by all persons using the reservations. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,959 | ExpenseAmt |
| Desc | Revenue and expenses of educating the public about the organization's resources and activities and /or improving the public's experience with the organization including publishing newsletters, printing and distributing resource materials, and maintaining interactions with similar organizations. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $53,252 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lawrence Ardito | PersonNm |
| Phone | 9786882880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 5097 | AddressLine1Txt |
| City | Andover | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 018100823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Mike Timko | |||||||
| President | 10.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Hess | |||||||
| Vice President | 10.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Larry Ardito | |||||||
| Treasurer | 8.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kay Frishman | |||||||
| Secretary | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Denise Boucher | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Andrew Caffrey | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Alix Driscoll | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Annie Gilbert | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Floyd Greenwood | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Amy Janovsky | |||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Judianne Livermore | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Fred Snell | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Buzz Stapczynski | |||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Susan Stott | |||||||
| Trustee | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| James Sutton | |||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $30,461 | MembershipDuesAmt |
| All Other Contributions | $269,766 | AllOtherContributionsAmt |
| Noncash Contributions | $92,596 | NoncashContributionsAmt |
| Total Contributions | $300,227 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annual Meeting | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,761 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,761 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,761 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,807 | TotalRevenueColumnAmt |
| Exclusion | $16,807 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $267,047 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $259,207 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,840 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,840 | TotalRevenueColumnAmt |
| Exclusion | $7,840 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $659 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $672 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$13 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $329,622 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,748 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $24,647 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,552 | TotalAmt |
| Management And General | $10,552 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125 | TotalAmt |
| Management And General | $125 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $532 | TotalAmt |
| Management And General | $294 | ManagementAndGeneralAmt |
| Fundraising | $238 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $804 | TotalAmt |
| Program Services | $804 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,225 | TotalAmt |
| Management And General | $4,225 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,863 | TotalAmt |
| Program Services | $3,863 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,947 | TotalAmt |
| Management And General | $7,947 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Land Maintenance | $29,729 | $29,729 | ||
| Reservation improvement | $14,069 | $14,069 | ||
| Postage and Shipping | $7,826 | $4,967 | $2,859 | |
| Printing and Publications | $7,530 | $7,530 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,649 | TotalAmt |
| Program Services | $4,787 | ProgramServicesAmt |
| Management And General | $2,862 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,851 | TotalAmt |
| Program Services | $53,252 | ProgramServicesAmt |
| Management And General | $30,972 | ManagementAndGeneralAmt |
| Fundraising | $10,627 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,935 | BOYAmt |
| EOY | $145,567 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $108,808 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,834 | BOYAmt |
| EOY | $7,500 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,571 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,507,158 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,145 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,187,331 | BOYAmt |
| EOY | $5,476,013 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,021 | BOYAmt |
| EOY | $369,674 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,837,692 | BOYAmt |
| EOY | $6,107,562 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,850 | BOYAmt |
| EOY | $6,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,850 | BOYAmt |
| EOY | $6,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415,033 | BOYAmt |
| EOY | $1,672,676 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,499 | BOYAmt |
| EOY | $113,499 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,301,310 | BOYAmt |
| EOY | $4,315,387 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,829,842 | BOYAmt |
| EOY | $6,101,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,837,692 | BOYAmt |
| EOY | $6,107,562 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $234,771 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $36,949 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154,360 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,121 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $415,358 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $290,987 | CurrentTaxYearAmt |
| Total | $1,027,614 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154,360 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,121 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $415,358 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $290,987 | CurrentTaxYearAmt |
| Total | $1,027,614 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,027,614 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,821 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,996 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,059 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,062 | CurrentTaxYearMinus1YearAmt |
| Total | $72,938 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,196 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,809 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,083 | CurrentTaxYearAmt |
| Total | $23,804 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,124,356 | TotalSupportAmt |
| Public Support CY170 | 0.91400 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 3 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1 | StaffHoursSpentEnforcementCnt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $274,524 | BeginningYearBalanceAmt |
| Contributions | $2,440 | ContributionsAmt |
| Investment Earnings Or Losses | $11,636 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $288,600 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $255,802 | BeginningYearBalanceAmt |
| Contributions | $9,697 | ContributionsAmt |
| Investment Earnings Or Losses | $9,025 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $274,524 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $245,919 | BeginningYearBalanceAmt |
| Contributions | $3,637 | ContributionsAmt |
| Investment Earnings Or Losses | $6,246 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $255,802 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $223,463 | BeginningYearBalanceAmt |
| Contributions | $6,712 | ContributionsAmt |
| Investment Earnings Or Losses | $15,744 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $245,919 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $119,400 | BeginningYearBalanceAmt |
| Contributions | $86,649 | ContributionsAmt |
| Investment Earnings Or Losses | $17,414 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $223,463 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.58680 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.41320 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,450,603 | OtherCostOrOtherBasisAmt |
| Book Value | $5,450,603 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,773 | DepreciationAmt |
| Book Value | $23,012 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,770 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,372 | DepreciationAmt |
| Book Value | $2,398 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,476,013 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: Intended uses of the endowment fund. | FormAndLineReferenceDesc |
| Explanation | Part II Line 3:The easements were received as a gift at no costs. Therefore no value was reported for the easements on land. There is no separate accounting. Part X Line 2AVIS is a non-profit organization that is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income tax has been made. AVIS has also been classified as an entity that is not a private organization within the meaning of the Section 509 (a) and qualifies for deductible contributions as provided in Section 170 (b) (A) (vi).Management has evaluated the effect of the guidance provided by provisions related to accounting for uncertainty in income Taxes. Management has evaluated all tax positions that could have a significant effect on the financial statements and determined the organization had no uncertain income tax positions at December 31, 2017.AVIS is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Income tax may no longer be assessed by the IRS for tax years ended December 31, 2014 and earlier. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $92,596 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | he Organization has a single class of members who have the right to vote for the election of the organization's Trustees (governing body) annually. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The treasurer distributed the Form 990 to the trustees and discussed any questions or comments they had. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | In connection with each material transaction, the organization ascertains whether any trustee or key employee has a conflict of interest and, if so, the organization would comply with the conflict of interest policy. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The organization has a rental arrangement with respect to a small house it owns at 491 South Main St, Andover, MA. The house is adjacent to one of the organization's largest reservations (conservation land). Effective January 2012, the rent was set at $686 per month, or $8,232 per year, under a rental agreement covering 2012 - September 2015. In September 2015, the rent was increased to $770 per month, or $9,240 per year, for the period of October 1, 2015 through December 31, 2017. Accordingly, the rent for 2017 totaled $9,240. The tenant is David Margie, who was an employee of the organization during this period. Under the rental arrangement, Mr. Dargie provide in-kind services in payment of the rental obligation. Mr. Dargie's labor was credited at $55/hr beginning in October 2015. The labor Mr. Dargie performs is skilled land conservation work, the particulars of which are determined and overseen by the organization's land management committee. In addition, as a condition of the rental arrangement, Mr. Dargie is required to be available, including at nights, to perform without additional compensation a number of important management, supervisory and membership duties with respect to the adjacent reservation that can only be performed by someone living on-site. The organization had previously determined that the total amount of the rent charged was not less than the fair market value of the property by obtaining opinions from local, rental real estate brokers, and it updated those opinions with three local, rental real estate brokers during 2015. Factors that affected the fair market value determination, among others, included (a) local rental rates, (b) the very small size of the house, (c) the additional, uncompensated duties required of the tenant, and (d) the fact that the organization reserves the rights to and does (i) use a portion of the house for storage., (ii) use the grounds of the property for parking and other organizational uses, and (iii) have access to the premises at all times, thus limiting the tenant's full usage. The organization determined the fair market value of Mr. Dargie's services by reviewing the rate charged to the organization, to the Town of Andover, to similar land conservation organizations, and to other entities for similar work by other skilled contractors, as well as the rates Mr. Dargie charges others, unaffiliated persons for his services. In finding that the rate to be credited to Mr. Dargie for his in-kind contribution is not greater than fair market value for his services, the trustees also considered a number of additional benefits received by the organization from having there services performed by Mr. Dargie rather than others. In addition, the organization compared the arrangement with similar arrangements undertaken by one of Massachusetts' largest land conservation entities and the Massachusetts affiliate of a national environmental organization and determined that the instant arrangement was at least as favorable to the organization as those other ones. The trustees of the organization, all of whom are disinterested, unanimously approved the rental arrangement at a meeting after full disclosure and discussion of all the pertinent details of the arrangement and of the fair market value determinations made by the organization with respect to both the rental value of the house and the value of the services Mr. Dargie provides in kind. The trustees' approval, and the basis therefor, was recorded in the organization's minutes. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. |
| Form 990, Part XII, Line 2: Change of Oversight or Selection Process | The organization has a committee that assumes responsibility for oversight of the revenue of its financial statements, as well as selecting an independent accountant. |
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