2018-06-04T09:38:28-05:00 2017-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2017-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2018-06-04 1 SANDRA M BROWN CPA P01614103 5088717178 2018-06-04 2017 2022-09-23 18:48:47Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 197250 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 1497362 144421 5621 3840 13713 25384 6950 1442 1523646 175087 0 0 0 0 61362 58888 0 0 16627 970877 67192 1032239 126080 491407 49007 1222096 1419553 1495 3534 1220601 1416019 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 43071 0 3840 EDUCATION: EDUCATIONAL EVENTS IN 2017 INCLUDED SIX WALKS, TWO FILMS IN AN ENVIRONMENTAL FILM SERIES, AND FOUR PROGRAMS, ONE OF WHICH INVOLVED COLLABORATION WITH LINCOLN'S COUNCIL ON AGING AND LOCAL SENIOR LIVING FACILITIES. EDUCATIONAL PROGRAMMING AT THE POLLINATOR MEADOW INCLUDED A PUBLIC WALK LED BY THE TOWN'S CONSERVATION DIRECTOR, A PROGRAM TEACHING PEOPLE HOW TO USE AN ONLINE CITIZEN SCIENTIST TOOL, AND A SIX WEEK FIELD SCIENCE CLASS AT THE BIRCHES SCHOOL FOR STUDENTS IN GRADES 2-3. THE ANNUAL MEETING CELEBRATED THE 60TH ANNIVERSARY OF THE LLCT AND FEATURED A NOBEL LAUREATE WHO IS AN INTERNATIONAL EXPERT ON HUMAN HEALTH AND THE ENVIRONMENT. SPECIAL PROJECTS INCLUDED THE DESIGN OF FOUR NATURE-THEMED BACKPACKS FOR USE BY LINCOLN LIBRARY PATRONS WITH FUNDING SUPPORT FROM THE FRIENDS OF THE LINCOLN LIBRARY, AND REUSABLE WATER BOTTLES FOR THE 500+ ANNUAL RACE PARTICIPANTS. LLCT PUBLICATIONS INCLUDE A MONTHLY WILDLIFE COLUMN IN THE LOCAL NEWSPAPER, LINCOLN'S OPEN SPACES CALENDAR FOR 2018, AND A PACKAGE OF PHOTO NOTECARDS 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. 36319 0 0 STEWARDSHIP: LLCT STAFF AND VOLUNTEERS PERFORMED ANNUAL MAINTENANCE OF 40 MILES OF PUBLIC TRAILS. LLCT WAS NOT ABLE TO MONITOR ALL OF ITS DEEDED CONSERVATION LAND AND CONSERVATION RESTRICTIONS DUE TO THE RESIGNATION OF ITS STEWARDSHIP COORDINATOR. HOWEVER, SEVERAL KEY PROPERTIES WERE MONITORED AND WE HAVE SUBSEQUENTLY HIRED NEW STAFF. LLCT PARTICIPATED IN WORKDAYS FOR THE CONTROL OF INVASIVE PLANTS, INCLUDING GARLIC MUSTARD. AN ENFORCEMENT ACTION AGAINST AN INDIVIDUAL WHO CUT DOWN TREES AND SHRUBS ON A CONSERVATION-RESTRICTED PROPERTY WAS CONCLUDED. AN AGREEMENT ON REPARATION WAS REACHED IN MAY 2017. NEW TREES AND SHRUBS WERE PLANTED IN EARLY JULY. THROUGHOUT THE SUMMER THE AREA WAS MONITORED AND THE PLANTS WATERED. AT THE POLLINATOR MEADOW, LLCT STAFF AND A VOLUNTEER INTERN REPAIRED FENCING, INSTALLED DIRECTIONAL SIGNAGE, PUT UP AN INFORMATIONAL KIOSK, AND POSTED PROJECT-RELATED MATERIALS. STAFF AND VOLUNTEERS ALSO PROVIDED GENERAL MAINTENANCE OF THE MEADOW, INCLUDING REMOVAL OF INVASIVE SPECIES FROM SPRING THROUGH FALL. 9659 ACQUISITION: A 3.71-ACRE PARCEL OF LAND ON BEDFORD ROAD (PARCEL ID 127 19 0) WAS DEEDED TO LLCT BY RLF ON NOVEMBER 27, 2017. THIS PARCEL, ORIGINALLY PART OF THE WANG PROPERTY ACQUISITION, IS ADJACENT TO OTHER LAND OWNED BY LLCT AND WILL BECOME PART OF THE WHEELER ROAD CONSERVATION LAND. 89049 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 5 0 5 1 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 118130 22907 0 118130 22907 0 0 0 0 0 80055 26708 37658 144421 PROGRAM SERVICES 511130 3840 3840 3840 23064 23064 2320 0 2320 2320 2320 23605 26708 22163 1442 1442 175087 3840 0 26826 52245 40045 3739 8461 6643 5148 523 972 5500 5500 1699 1699 5982 1780 3071 1131 35494 27755 3006 4733 1214 1214 PROGRAM SUPPLIES AND AC 17303 14321 1652 1330 126080 89049 20404 16627 64984 90782 303238 113296 334 209 853540 1215266 1222096 1419553 1495 3534 1495 3534 X 1081689 1274147 138912 141872 1220601 1416019 1222096 1419553 49007 146411 0 X 0 1 X 1 0 X 85241 145234 161269 597362 144421 1133527 85241 145234 161269 597362 144421 1133527 421111 712416 8568 9496 10364 11924 23064 63416 1196943 120183 0.59520 0.56670 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: PARCEL OF LAND AMOUNT: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 88 563.00 2 2 1 1 577.00 35000 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 512 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 78 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 50313 26708 23605 22163 50313 26708 23605 22163 22163 1442 X 1 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 IS 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 1 0 1 0 0 1 1 1 1 0 0 RURAL LAND FOUNDATION OF LINCOLN C 81051 BOARD APPROVED RURAL LAND FOUNDATION OF LINCOLN I 93800 FMV