2018-11-13T12:31:16-08:00 2017-12-31 043077253 OSullivan & Co PC 871 Turnpike St Ste 205 North Andover MA 018456156 990 2017-01-01 046060602 Andover Village Improvement Society ANDO 6172390303 PO Box 5097 Andover MA 01810 Lawrence Ardito Treasurer 2018-11-13 true DANIEL O'SULLIVAN P00756430 9786867970 2017 2019-02-21 02:37:17Z 589501 false false X www.avisandover.org X 1915 MA 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. 15 15 0 60 0 415358 300227 6098 4761 12832 24647 875 -13 435163 329622 0 0 0 0 10627 50556 94851 50556 94851 384607 234771 5837692 6107562 7850 6000 5829842 6101562 X 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. false false 35224 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. 14069 Expenses of major improvements to reservations, including building bridges and boardwalks over wetlands, facilitating passage and use by all persons using the reservations. 3959 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. 53252 true true false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 0 0 false 0 false false false false false false false false false 0 false false false false false false false false false false X 15 15 false false false false true true false true true false false true true false true false true true false false MA X X Lawrence Ardito 9786882880 PO Box 5097 Andover MA 018100823 X Mike Timko President 10.00 0.00 X X 0 0 0 John Hess Vice President 10.00 0.00 X X 0 0 0 Larry Ardito Treasurer 8.00 0.00 X X 0 0 0 Kay Frishman Secretary 3.00 0.00 X X 0 0 0 Denise Boucher Trustee 2.00 0.00 X 0 0 0 Andrew Caffrey Trustee 4.00 0.00 X 0 0 0 Alix Driscoll Trustee 2.00 0.00 X 0 0 0 Annie Gilbert Trustee 4.00 0.00 X 0 0 0 Floyd Greenwood Trustee 2.00 0.00 X 0 0 0 Amy Janovsky Trustee 5.00 0.00 X 0 0 0 Judianne Livermore Trustee 4.00 0.00 X 0 0 0 Fred Snell Trustee 4.00 0.00 X 0 0 0 Buzz Stapczynski Trustee 4.00 0.00 X 0 0 0 Susan Stott Trustee 10.00 0.00 X 0 0 0 James Sutton Trustee 2.00 0.00 X 0 0 0 0 false false false 0 30461 269766 92596 300227 Annual Meeting 900099 4761 4761 4761 16807 16807 0 0 0 267047 259207 7840 7840 7840 0 0 659 672 -13 -13 0 329622 4748 24647 0 0 0 0 0 0 0 0 0 0 0 0 10552 10552 0 0 0 0 125 125 532 294 238 0 0 804 804 0 0 4225 4225 0 0 3863 3863 7947 7947 Land Maintenance 29729 29729 Reservation improvement 14069 14069 Postage and Shipping 7826 4967 2859 Printing and Publications 7530 7530 7649 4787 2862 94851 53252 30972 10627 141935 145567 108808 0 0 0 0 0 10834 7500 4571 0 5507158 31145 5187331 5476013 483021 369674 0 0 0 10000 0 5837692 6107562 7850 6000 7850 6000 X 1415033 1672676 113499 113499 4301310 4315387 5829842 6101562 5837692 6107562 234771 36949 X X false false false X 154360 86121 80788 415358 290987 1027614 0 0 154360 86121 80788 415358 290987 1027614 0 1027614 13821 31996 16059 11062 72938 0 3286 4430 6196 8809 1083 23804 1124356 0.91400 X X X 2 3 1 false 1 false 274524 2440 11636 288600 255802 9697 9025 274524 245919 3637 6246 255802 223463 6712 15744 245919 119400 86649 17414 223463 0.58680 0.41320 false false false 5450603 5450603 44785 21773 23012 11770 9372 2398 5476013 Part V, Line 4: Intended uses of the endowment fund. 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. X 1 92596 false false false 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.