VERMONT LAND TRUST INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAND TRUST INC (EIN 03-0264836)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-01-26
- IRS object ID
- 201710269349300111
- Schema version
- 2015v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-01-26T09:43:44-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 020327524 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATHAN WECHSLER & CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030264836 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VERMONT LAND TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8022235234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GILBERT LIVINGSTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8022235234 | PhoneNum |
| Signature | 2017-01-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ORESTE J MOSCA | PreparerPersonNm |
| PTIN | P00366101 | PTIN |
| Phone | 6034482650 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GILBERT LIVINGSTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,643,157 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | VLT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | TO CONSERVE LAND FOR THE FUTURE OF VERMONT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,809,042 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,434,027 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,320,269 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,065,326 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,221,692 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,702,133 | CYInvestmentIncomeAmt |
| PY Other Revenue | $82,229 | PYOtherRevenueAmt |
| CY Other Revenue | $120,805 | CYOtherRevenueAmt |
| PY Total Revenue | $13,433,232 | PYTotalRevenueAmt |
| CY Total Revenue | $13,322,291 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $389,714 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,444,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,749,250 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $506,380 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,035,768 | PYOtherExpensesAmt |
| CY Other Expenses | $11,030,564 | CYOtherExpensesAmt |
| PY Total Expenses | $11,480,283 | PYTotalExpensesAmt |
| CY Total Expenses | $15,169,528 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,952,949 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,847,237 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,896,850 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,791,737 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,128,242 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,705,083 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,768,608 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,086,654 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE VERMONT LAND TRUST WORKS WITH INDIVIDUALS, ORGANIZATIONS, AND COMMUNITIES TO CONSERVE LAND FOR THE FUTURE OF VERMONT. SINCE 1977, VLT HAS PERMANENTLY CONSERVED MORE THAN 544,000 ACRES. THIS LAND INCLUDES MORE THAN 790 WORKING FARMS, HUNDREDS OF THOUSANDS OF ACRES OF PRODUCTIVE FORESTLAND, AND NUMEROUS PARCELS OF COMMUNITY LANDS. THIS CONSERVATION WORK CHANGES THE LIVES OF FAMILIES, INVIGORATES FARMS, LAUNCHES NEW BUSINESSES, MAINTAINS SCENIC VISTAS, ENCOURAGES RECREATIONAL OPPORTUNITIES, AND FOSTERS A RENEWED SENSE OF COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,472,146 | ExpenseAmt |
| Grant | $389,714 | GrantAmt |
| Revenue | $451,462 | RevenueAmt |
| Desc | CONSERVATION ACCOMPLISHMENTSTHE VERMONT LAND TRUST IS A MEMBER-SUPPORTED LAND CONSERVATION ORGANIZATION THAT HAS WORKED WITH FAMILIES, COMMUNITIES, FARMERS, AND FORESTLAND OWNERS SINCE 1977 TO CONSERVE OVER 1,900 PARCELS OF LAND IMPORTANT TO VERMONTERS. VLT HAS PERMANENTLY CONSERVED MORE THAN 550,000 ACRES. THIS LAND INCLUDES MORE THAN 900 WORKING FARMS, MORE THAN 380,000 ACRES OF PRODUCTIVE FORESTLAND, AND NUMEROUS PARCELS OF COMMUNITY LANDS. OUR STAFF CHOOSES INITIATIVES AND WEIGHS INVESTMENTS OF RESOURCES IN OUR EFFORT TO BEST SERVE CURRENT AND FUTURE RESIDENTS AND VISITORS TO VERMONT.OUR ACCOMPLISHMENTS INCLUDE:PROTECTING AND STEWARDING FARMS, FORESTS, COMMUNITY LANDS, AND ASSOCIATED IMPORTANT NATURAL AREAS.PROTECTING AND STEWARDING LAND THAT CONTRIBUTES TO THE CULTURAL, ECONOMIC, AND ECOLOGICAL VITALITY OF LOCAL COMMUNITIES.PROTECTING AND STEWARDING LAND THAT IS ACCESSIBLE TO THE PUBLIC, AND THAT IS BOTH AFFORDABLE AND AVAILABLE FOR THOSE WHO WISH TO USE IT.IMPROVING THE LIVES OF INDIVIDUALS AND FAMILIES BY INVIGORATING FARMS, LAUNCHING NEW BUSINESSES, MAINTAINING SCENIC VISTAS, PROVIDING LOCAL FOOD, ENCOURAGING RECREATIONAL OPPORTUNITIES, AND FOSTERING A RENEWED SENSE OF COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $855,321 | ExpenseAmt |
| Revenue | $563,819 | RevenueAmt |
| Desc | STEWARDSHIP ACCOMPLISHMENTSTHE VERMONT LAND TRUST ACCEPTS THE RESPONSIBILITY TO SAFEGUARD AND UPHOLD, FOR THE BENEFIT OF ALL VERMONTERS, THE LEGAL AGREEMENT SIGNED VOLUNTARILY BY THE LANDOWNER. WE CALL THIS WORK STEWARDSHIP. OUR STEWARDSHIP ROLE MEANS THAT WE MONITOR 1,900 PROPERTIES ON AN ANNUAL BASIS AND MEET WITH ALMOST 90% OF THE OWNERS OF CONSERVED LAND. THESE EXPERIENCES, VISITING THE LAND AND CREATING RELATIONSHIPS WITH LANDOWNERS, ARE CORE TO CREATING BALANCED CARE FOR THE ECOLOGICAL INTEGRITY, CULTURAL HERITAGE, AND ECONOMIC PRODUCTIVITY OF CONSERVED PROPERTIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $920,707 | ExpenseAmt |
| Revenue | $908,189 | RevenueAmt |
| Desc | ATLAS TIMBERLANDS PROJECTTHE ATLAS TIMBERLANDS PROJECT IS A JOINT UNDERTAKING OF THE VERMONT LAND TRUST AND THE NATURE CONSERVANCY. TOGETHER, THE TWO ORGANIZATIONS OWN AND MANAGE APPROXIMATELY 23,000 ACRES OF TIMBERLAND IN THE NORTHERN GREEN MOUNTAINS. THE MANAGEMENT OF THIS LAND PROVIDES DIRECT EXPERIENCE WITH THE CHALLENGES OF OWNING AND MANAGING TIMBERLAND FOR ECONOMIC AND BIODIVERSITY VALUES. THIS EXPERIENCE HAS A DIRECT IMPACT ON OUR ABILITY TO UNDERSTAND AND ADDRESS CONCERNS OF OWNERS OF CONSERVED TIMBERLAND. ALL OF THE LAND IS OPEN TO THE PUBLIC FOR HIKING, HUNTING, AND OTHER NON-MOTORIZED RECREATION. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $205,185 | ExpenseAmt |
| Revenue | $179,061 | RevenueAmt |
| Desc | THE BREWSTER UPLANDS CONSERVATION TRUST IS A PROJECT TO MANAGE 1,000+ ACRES FOR PUBLIC ACCESS RECREATION AND EDUCATIONAL PURPOSES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $205,185 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $179,061 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $13,453,359 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 86 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 2 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICK PROVOST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8022235234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| SHERI LARSEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY LANGAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH MUYSKENS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARC MIHALY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WALTER POLEMAN | ||||||
| CHAIRMAN OF THE BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN ROBERTS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY MCBRYDE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETE LAND | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHERINE SIMS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN ABBOTT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI CHAMBERLAIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KARINA WARSHAW | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NOAH HOSKINS-FORSYTHE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLIE HANCOCK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM KEETON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN MORRIS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GILBERT LIVINGSTON | ||||||
| PRESIDENT | 40.00 | $131,221 | $0 | $17,406 | Yes (X) | |
| ELISE ANNES | ||||||
| VP COMMUNITY RELATIONS | 40.00 | $114,090 | $0 | $3,675 | Yes (X) | |
| REBECCA ELDER | ||||||
| SECRETARY | 40.00 | $48,680 | $0 | $18,037 | Yes (X) | |
| NICK RICHARDSON | ||||||
| VP FOR ENTERPRISE | 40.00 | $93,814 | $0 | $21,686 | Yes (X) | |
| SIOBHAN SMITH | ||||||
| VP FOR CONSERVATION | 40.00 | $94,146 | $0 | $21,386 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $481,951 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $82,190 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAYLOR & BREEN BUILDERS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 ALTA WOODS | AddressLine1Txt |
| City | BRANDON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05733 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION | ServicesDesc |
| Compensation | $1,109,464 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,250,853 | MembershipDuesAmt |
| Government Grants | $5,674,107 | GovernmentGrantsAmt |
| All Other Contributions | $3,509,067 | AllOtherContributionsAmt |
| Noncash Contributions | $260,700 | NoncashContributionsAmt |
| Total Contributions | $10,434,027 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROJECT INCOME | 515100 | $1,057,242 | $1,057,242 |
| CONSERVED PROPERTY LOGGING INCOME | 110000 | $6,334 | $6,334 |
| FARM INCOME | 110000 | $1,750 | $1,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,065,326 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $446,458 | TotalRevenueColumnAmt |
| Exclusion | $446,458 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $120,805 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $120,805 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,805 | TotalRevenueColumnAmt |
| Exclusion | $120,805 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,101,096 | SecuritiesAmt |
| Other | $3,475,445 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,882,626 | SecuritiesAmt |
| Other | $2,438,240 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $218,470 | SecuritiesAmt |
| Other | $1,037,205 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,255,675 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,037,205 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $218,470 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,322,291 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,102,531 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $785,733 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,714 | TotalAmt |
| Program Services | $269,714 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,000 | TotalAmt |
| Program Services | $120,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580,452 | TotalAmt |
| Program Services | $230,181 | ProgramServicesAmt |
| Management And General | $238,425 | ManagementAndGeneralAmt |
| Fundraising | $111,846 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,101,138 | TotalAmt |
| Program Services | $1,630,149 | ProgramServicesAmt |
| Management And General | $253,048 | ManagementAndGeneralAmt |
| Fundraising | $217,941 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,953 | TotalAmt |
| Program Services | $45,738 | ProgramServicesAmt |
| Management And General | $7,100 | ManagementAndGeneralAmt |
| Fundraising | $6,115 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $780,114 | TotalAmt |
| Program Services | $548,086 | ProgramServicesAmt |
| Management And General | $162,411 | ManagementAndGeneralAmt |
| Fundraising | $69,617 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,593 | TotalAmt |
| Program Services | $159,315 | ProgramServicesAmt |
| Management And General | $41,824 | ManagementAndGeneralAmt |
| Fundraising | $27,454 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,447 | TotalAmt |
| Program Services | $128,447 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,500 | TotalAmt |
| Program Services | $23,177 | ProgramServicesAmt |
| Management And General | $16,617 | ManagementAndGeneralAmt |
| Fundraising | $706 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,598 | TotalAmt |
| Program Services | $152,830 | ProgramServicesAmt |
| Management And General | $48,718 | ManagementAndGeneralAmt |
| Fundraising | $16,050 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,714 | TotalAmt |
| Program Services | $60,904 | ProgramServicesAmt |
| Management And General | $19,414 | ManagementAndGeneralAmt |
| Fundraising | $6,396 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,412 | TotalAmt |
| Program Services | $120,372 | ProgramServicesAmt |
| Management And General | $100,759 | ManagementAndGeneralAmt |
| Fundraising | $2,281 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,750 | TotalAmt |
| Program Services | $133,925 | ProgramServicesAmt |
| Management And General | $19,160 | ManagementAndGeneralAmt |
| Fundraising | $10,665 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,318 | TotalAmt |
| Program Services | $32,531 | ProgramServicesAmt |
| Management And General | $10,370 | ManagementAndGeneralAmt |
| Fundraising | $3,417 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,505 | TotalAmt |
| Program Services | $235,505 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,981 | TotalAmt |
| Program Services | $103,132 | ProgramServicesAmt |
| Management And General | $35,849 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,298 | TotalAmt |
| Program Services | $50,636 | ProgramServicesAmt |
| Management And General | $23,884 | ManagementAndGeneralAmt |
| Fundraising | $778 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DEVELOPMENT RIGHTS EXPE | $8,086,354 | $8,086,354 | $0 | $0 |
| PROJECT FEASIBILITY AND | $405,425 | $405,425 | $0 | $0 |
| PROFESSIONAL FEES | $322,620 | $184,630 | $132,371 | $5,619 |
| PROPERTY TAXES | $213,679 | $200,889 | $12,790 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $645,963 | TotalAmt |
| Program Services | $531,419 | ProgramServicesAmt |
| Management And General | $87,049 | ManagementAndGeneralAmt |
| Fundraising | $27,495 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,169,528 | TotalAmt |
| Program Services | $13,453,359 | ProgramServicesAmt |
| Management And General | $1,209,789 | ManagementAndGeneralAmt |
| Fundraising | $506,380 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,900 | BOYAmt |
| EOY | $608,810 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,376,534 | BOYAmt |
| EOY | $1,881,527 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $234,175 | BOYAmt |
| EOY | $232,326 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,448 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,068 | BOYAmt |
| EOY | $649,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,608 | BOYAmt |
| EOY | $10,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,603,573 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,460,055 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,886,345 | BOYAmt |
| EOY | $19,143,518 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,678,754 | BOYAmt |
| EOY | $4,981,883 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,589,303 | BOYAmt |
| EOY | $2,059,728 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,125,276 | BOYAmt |
| EOY | $2,485,339 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,860,439 | BOYAmt |
| EOY | $12,738,998 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,896,850 | BOYAmt |
| EOY | $44,791,737 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,636 | BOYAmt |
| EOY | $455,984 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,668,501 | BOYAmt |
| EOY | $12,144,159 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,137,105 | BOYAmt |
| EOY | $2,104,940 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,128,242 | BOYAmt |
| EOY | $14,705,083 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,508,882 | BOYAmt |
| EOY | $10,403,414 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,581,227 | BOYAmt |
| EOY | $9,642,761 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,678,499 | BOYAmt |
| EOY | $10,040,479 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,768,608 | BOYAmt |
| EOY | $30,086,654 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,896,850 | BOYAmt |
| EOY | $44,791,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,847,237 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$834,717 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $11,304,092 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,414,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,987,558 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,129,311 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,499,353 | CurrentTaxYearAmt |
| Total | $63,334,314 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,304,092 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,414,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,987,558 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,129,311 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,499,353 | CurrentTaxYearAmt |
| Total | $63,334,314 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,115,075 | SubstantialContributorsTotAmt |
| Public Support Total170 | $60,219,239 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $431,262 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $409,560 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $509,887 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $474,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $567,263 | CurrentTaxYearAmt |
| Total | $2,392,970 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,961 | CurrentTaxYearMinus3YearsAmt |
| Total | $3,961 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $65,731,245 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $206,342 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.91610 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91380 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $96,548 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $96,548 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $15,072,980 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $15,169,528 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $908,476 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $227,119 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $865,994 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $724,014 | CurrentYearMinus1Amt |
| Current Year | $908,476 | CurrentYearAmt |
| Total | $3,498,484 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $5,247,726 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $45,069 | CurrentYearMinus3Amt |
| Current Year Minus2 | $81,574 | CurrentYearMinus2Amt |
| Current Year Minus1 | $47,428 | CurrentYearMinus1Amt |
| Current Year | $96,548 | CurrentYearAmt |
| Total | $270,619 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $216,499 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $181,004 | CurrentYearMinus1Amt |
| Current Year | $227,119 | CurrentYearAmt |
| Total | $874,622 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,311,933 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 2046 | TotalEasementsCnt |
| Total Acreage | 463000.00 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 12 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 5927.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $232,364 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,338,554 | BeginningYearBalanceAmt |
| Contributions | $1,409,127 | ContributionsAmt |
| Investment Earnings Or Losses | -$189,113 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,753,440 | OtherExpendituresAmt |
| Administrative Expenses | $153,717 | AdministrativeExpensesAmt |
| End Year Balance | $17,651,411 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,550,798 | BeginningYearBalanceAmt |
| Contributions | $1,587,873 | ContributionsAmt |
| Investment Earnings Or Losses | $683,671 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,315,653 | OtherExpendituresAmt |
| Administrative Expenses | $168,135 | AdministrativeExpensesAmt |
| End Year Balance | $20,338,554 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,682,135 | BeginningYearBalanceAmt |
| Contributions | $3,323,191 | ContributionsAmt |
| Investment Earnings Or Losses | $3,020,999 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,348,249 | OtherExpendituresAmt |
| Administrative Expenses | $127,278 | AdministrativeExpensesAmt |
| End Year Balance | $21,550,798 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,863,755 | BeginningYearBalanceAmt |
| Contributions | $2,769,672 | ContributionsAmt |
| Investment Earnings Or Losses | $2,218,807 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,013,782 | OtherExpendituresAmt |
| Administrative Expenses | $156,317 | AdministrativeExpensesAmt |
| End Year Balance | $20,682,135 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,969,688 | BeginningYearBalanceAmt |
| Contributions | $2,670,916 | ContributionsAmt |
| Investment Earnings Or Losses | -$245,941 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,396,721 | OtherExpendituresAmt |
| Administrative Expenses | $134,187 | AdministrativeExpensesAmt |
| End Year Balance | $19,863,755 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.18000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.69000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.13000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $15,593,182 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $833,776 | OtherCostOrOtherBasisAmt |
| Book Value | $16,426,958 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,395,444 | OtherCostOrOtherBasisAmt |
| Depreciation | $835,090 | DepreciationAmt |
| Book Value | $2,560,354 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $439,624 | OtherCostOrOtherBasisAmt |
| Depreciation | $379,102 | DepreciationAmt |
| Book Value | $60,522 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $47,889 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $293,658 | OtherCostOrOtherBasisAmt |
| Depreciation | $245,863 | DepreciationAmt |
| Book Value | $95,684 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,143,518 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| TIMBERLAND INVESTMENTS, NET OF ACCUMULATED DEPLETION | $1,649,339 | C |
| TRANSFERABLE DEVELOPMENT RIGHTS | $835,000 | F |
| YANKEE FARM CREDIT | $1,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $2,485,339 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CHARITABLE REMAINDER TRUSTS | $1,170,092 |
| TIMBER | $30,840 |
| MISCELLANEOUS RECEIVABLES | $70,298 |
| BENEFICIAL INTEREST IN NET ASSETS HELD BY VERMONT COMMUNITY FOUNDATION | $11,334,668 |
| BEQUESTS RECEIVABLE | $133,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,738,998 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CHARITABLE ANNUITIES | $1,929,940 |
| DEFERRED OPTION PAYMENTS | $175,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,104,940 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,925,814 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$834,717 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,438,240 | OtherRevenueAmt |
| Revenue Not Reported | $1,603,523 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,322,291 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,322,291 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,607,768 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,438,240 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,438,240 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,169,528 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,169,528 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 3: | CAMPBELL, BENNINGTON, VT - AUGUST 3, 2015 - ONE OF VLT'S FIRST CONSERVATION EASEMENT PROJECTS, VLT CONSERVED THE CAMPBELL (COHEN) PROPERTY IN 1984 TO PROTECT WILDLIFE HABITAT. THE 2015 EASEMENT MODIFICATION UPGRADES THE EASEMENT LANGUAGE TO CLARIFY THAT THE EASEMENT PURPOSES ARE THE CONSERVATION OF BIOLOGICAL DIVERSITY, NATIVE FLORA AND FAUNA AND THE ENVIRONMENTS AND ECOLOGICAL PROCESSES THAT SUPPORT THEM. IN FURTHERANCE THEREOF, THE MODIFICATION ADJUSTS THE SHAPE OF AN EXCLUDED HOUSE-SITE AWAY FROM A CLASS 2 WETLAND TO PROVIDE A VEGETATED BUFFER BETWEEN THE HOUSE AND THE WETLAND. IN ADDITION, THE MODIFICATION CORRECTS THE EASEMENT TO ALLOW FOR THE USE AND MAINTENANCE OF AN ACCIDENTALLY OMITTED PRE-EXISTING CAMP IN A MANNER CONSISTENT WITH THE PURPOSES OF THE EASEMENT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT. THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION. KINGSBURY COMMUNITY FARM, WARREN, VT - AUGUST 6, 2015 - THE PURPOSES OF THE KINGSBURY COMMUNITY FARM EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, AS WELL AS TO MAINTAIN THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE KINGSBURY COMMUNITY FARM EASEMENT STRENGTHENED THE PROTECTION OF THE AGRICULTURAL, FORESTRY AND OPEN SPACE VALUES OF THE PROPERTY BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE EASEMENT. THE OPAV FURTHERS THE PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. THE EASEMENT IS CO-HELD BY VLT, THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE ORIGINAL EASEMENT PROHIBITED THE TRANSFER OF OWNERSHIP OF THE CONSERVED PROPERTY WITHOUT THE CO-HOLDERS' APPROVAL AND PROVIDED THAT SUCH APPROVAL COULD BE CONDITIONED ON ADDING AN OPAV TO THE EASEMENT. THEREFORE, THE CO-HOLDERS RECEIVED THE OPAV, WHICH FURTHER RESTRICTS THE VALUE OF THE ENCUMBERED PROPERTY, WHEN THE ORIGINAL GRANTOR SOLD THE PROPERTY AND VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION IN FURTHERANCE OF THE GOALS OF THE ORIGINAL CONSERVATION TRANSACTION. BARTON, GREENSBORO, VT - NOVEMBER 18, 2015 - THE PURPOSES OF THE BARTON CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND WOOD LANDS, WILDLIFE HABITATS, NON-COMMERCIAL RECREATIONAL OPPORTUNITIES AND ACTIVITIES, AND OTHER NATURAL RESOURCE AND SCENIC VALUES OF THE CONSERVED PROPERTY. THE EASEMENT MODIFICATION FURTHERS THE WILDLIFE HABITAT AND NATURAL RESOURCE PROTECTION OF THE PROPERTY BY ADDING RESTRICTIONS TO PROTECT WATER QUALITY AND RIPARIAN AND WETLAND HABITATS, INCLUDING A STATE-SIGNIFICANT RICH FEN, IN PART THROUGH THE ESTABLISHMENT AND MAINTENANCE OF A HIGH QUALITY NATURALLY VEGETATED BUFFER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT. THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION. HUNTLY-LUBERT, ORWELL, VT - DECEMBER 1, 2015 - THE PURPOSES OF THE HUNTLY-LUBERT CONSERVATION EASEMENT ARE TO CONSERVE THE AGRICULTURAL, FORESTRY, EDUCATIONAL, NON-COMMERCIAL RECREATIONAL AND OPEN SPACE VALUES OF THE PROPERTY. THE MODIFICATION TO THE EASEMENT STRENGTHENED THE PROTECTION OF THE AGRICULTURAL, FORESTRY AND OPEN SPACE VALUES OF THE PROPERTY BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE PROPERTY. THE OPAV CLEARLY FURTHERS THE PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. IN ADDITION, THE MODIFICATION ADDED SPECIAL PROTECTIONS FOR THE RIPARIAN HABITAT ON THE PROPERTY. THE EASEMENT IS CO-HELD BY VLT, THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID LESS THAN FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE HUNTLY-LUBERT FARM. FRITZINGER LAND PARTNERSHIP, WESTON, VT - DECEMBER 21, 2015 - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING 85 ACRES OF PREVIOUSLY UNPROTECTED LAND TO THE EASEMENT. THE ADDITIONAL RESTRICTIONS WERE DONATED TO VLT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. LARSON FARM, PAWLET, VT - JANUARY 16, 2016 - THE PURPOSES OF THE LARSON FARM CONSERVATION EASEMENT ARE TO CONSERVE THE AGRICULTURAL, FORESTRY, EDUCATIONAL, NON-COMMERCIAL RECREATIONAL AND OPEN SPACE VALUES OF THE PROPERTY. THE MODIFICATION TO THE LARSON FARM EASEMENT STRENGTHENED THE PROTECTION OF THE AGRICULTURAL, FORESTRY AND OPEN SPACE VALUES OF THE PROPERTY BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE PROPERTY. THE OPAV CLEARLY FURTHERS THE PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. THE EASEMENT IS CO-HELD BY VLT, THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE LARSON FARM. MARCHANT/SORENSON, FAIRFAX, VT - FEBRUARY 2, 2016 - THE ORIGINAL GRANTORS OF A VLT CO-HELD 1997 CONSERVATION EASEMENT CONVEYED A SEPARATE GRANT OF CONSERVATION BUFFER EASEMENT (THE "BUFFER EASEMENT") TO VLT TO PROTECT THE WATER QUALITY, RIVER SYSTEMS AND RIPARIAN HABITAT ASSOCIATED WITH THE PORTIONS OF THEIR PROPERTY LOCATED ALONG THE LAMOILLE RIVER. THE VERMONT DEPARTMENT OF ENVIRONMENTAL CONSERVATION (DEC) DETERMINED THAT A NATURAL BUFFER ALONG THE LAMOILLE RIVER WOULD RESULT IN SUBSTANTIAL PUBLIC BENEFIT. THE RESTRICTIONS IN THE BUFFER EASEMENT ARE COMPATIBLE WITH, IN ADDITION TO AND MORE RESTRICTIVE THAN THE EXISTING CONSERVATION EASEMENT, WHICH REMAINS INTACT AND UNALTERED. DEC FUNDED VLT'S ACQUISITION OF THE BUFFER EASEMENT AND DEVELOPED A "RIVER CORRIDOR EASEMENT LANDOWNER PAYMENT CALCULATOR" TO OBJECTIVELY DETERMINE THE VALUE OF RIVER CORRIDOR PROTECTION EASEMENTS, WHICH VLT AND DEC USED TO DETERMINE THE PURCHASE PRICE OF THE BUFFER EASEMENT. VLT AND THE LANDOWNER SIGNED A BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE BUFFER EASEMENT. THE VLT BOARD OF TRUSTEES APPROVED THE BUFFER EASEMENT. BENTLEY, CAMBRIDGE, VT - FEBRUARY 19, 2016 - THE PURPOSES OF THE BENTLEY CONSERVATION EASEMENT ARE TO CONSERVE THE AGRICULTURAL AND FORESTRY LANDS IN ORDER TO FACILITATE ACTIVE AND ECONOMICALLY VIABLE FARM USE OF THE LAND, AS WELL AS SCENIC, SOIL AND OTHER NATURAL RESOURCES ASSOCIATED WITH THE PROPERTY, TO MAINTAIN FOR THE BENEFIT OF FUTURE GENERATIONS THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE EASEMENT STRENGTHENED THE PROTECTION OF THE AGRICULTURAL, FORESTRY AND OPEN SPACE VALUES OF THE PROPERTY BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE PROPERTY. THE OPAV CLEARLY FURTHERS THE PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. IN ADDITION, THE MODIFICATION ADDED SPECIAL PROTECTIONS FOR THE RIPARIAN HABITAT ON THE PROPERTY AND CONTRACTED A FARMSTEAD COMPLEX TO ACCOMMODATE NATURAL VEGETATION BUFFERS ALONG THE STEAMS ON THE PROPERTY. THE EASEMENT IS CO-HELD BY VLT, THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE BENTLEY FARM. MCCABE - TOMINTOUL, ARLINGTON, VT - MARCH 14, 2016 - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING 28.22 ACRES OF PREVIOUSLY UNPROTECTED LAND TO THE EASEMENT. THE ADDITIONAL CONTINUED ON SCHEDULE O. |
| PART II, LINE 9: | EASEMENTS ACQUIRED BY THE TRUST ARE PERPETUAL CONSERVATION EASEMENTS, EACH OF WHICH CONTAINS NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE TRUST. SINCE THESE EASEMENTS HAVE NO MARKETABLE VALUE AND BECAUSE THE OBLIGATION TO MONITOR AND ENFORCE EASEMENTS CONSTITUTE PERMANENT ORGANIZATIONAL LIABILITIES, THEY ARE NOT RECORDED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. ALL EASEMENTS ACQUIRED BY PURCHASE ARE EXPENSED AS DEVELOPMENT RIGHTS IN THE STATEMENT OF FUNCTIONAL EXPENSES. |
| PART V, LINE 4: | VERMONT LAND TRUST'S ENDOWMENTS SUPPORT A VARIETY OF USES INCLUDING: - FUNDING THE LAND AND CONSERVATION EASEMENT STEWARDSHIP PROGRAM - ENFORCING CONSERVATION EASEMENT VIOLATIONS - PROVIDING CONSERVATION PROJECT SUPPORT - PROVIDING SUPPORT FOR GENERAL LAND CONSERVATION OPERATIONS |
| PART X, LINE 2: | THE TRUST ADOPTED THE ACCOUNTING METHODS UNDER FASB ASC SECTION 740-10 FOR UNCERTAIN TAX POSITIONS (UTP) ON JULY 1, 2009. THE UTP RULES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN IN AN ORGANIZATION'S TAX RETURN. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MIGHT RESULT IN A MATERIAL IMPACT ON THE TRUST'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF TIMBER HARVEST EXPENSE AND DEPLETION $177,095 COST OF LAND SOLD $2,261,145 TOTAL $2,438,240 |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF TIMBER HARVEST EXPENSE AND DEPLETION $177,095 COST OF LAND SOLD $2,261,145 TOTAL $2,438,240 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KINGDOM TRAILS ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 204 | AddressLine1Txt |
| City | E BURKE | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05832 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 030353477 | RecipientEIN |
| IRC Section | 501(C)3 | IRCSectionDesc |
| Cash Grant | $269,714 | CashGrantAmt |
| Purpose Of Grant | PURCHASE AND CONSERVE LAND | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FORM ECONOMY INFRASTRUCTURE | 1 | $15,000 |
| FORM ECONOMY INFRASTRUCTURE | 1 | $105,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TO ENSURE COMPLIANCE WITH THE POLICIES, THE TRUST MONITORS THE CLOSINGS OF THE PROPERTIES TO ENSURE THAT THE FUNDS ARE BEING USED FOR THE INTENDED PURPOSE. INSPECTIONS OF THE PROPERTIES ARE ALSO DONE ANNUALLY. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 36 | ContributionCnt |
| Noncash Contributions Rpt F990 | $178,700 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 22 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | ZERO VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $82,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 10 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 32B: | VERMONT LAND TRUST USES REALTORS TO SELL REAL ESTATE. |
| PART I, LINE 33: | VERMONT LAND TRUST DOES NOT RECORD AS REVENUE DONATIONS OF CONSERVATION EASEMENTS BECAUSE THEY HAVE NO MARKETABLE VALUE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE UPDATED TO BETTER ALIGN WITH STATE STATUTE AND THE REVISED MEANS POLICIES. THE PURPOSES; OBJECTIVES SECTION WAS UPDATED TO REFLECT THE NEW ENDS POLICY LANGUAGE. A PROVISION WAS ADDED TO ALLOW THE PRESIDENT AND THE BOARD CHAIR TO DENY MEMBERSHIP OR TERMINATE A MEMBER'S MEMBERSHIP. RESIGNATION OF BOARD MEMBERS SECTION WAS ADDED. REMOVAL OF BOARD MEMBERS SECTION WAS MODIFIED TO FURTHER CLARIFY THAT THE MAJORITY OF THE BOARD CAN VOTE TO REMOVED A BOARD MEMBER FOR FAILURE TO ATTEND THREE MEETINGS. THE MEETINGS OF THE BOARD SECTION WAS UPDATED TO ADD AUDIO AND THE ACTION BY WRITEEN CONSENT WAS CHANGED TO REQUIRE APPROVAL BY TWO-THIRDS INSTEAD OF ALL BOARD MEMEBERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE VERMONT LAND TRUST IS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VERMONT LAND TRUST IS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S MEMBERS HAVE THE FOLLOWING RIGHTS: TO RECEIVE NOTICE OF AND PARTICIPATE IN THE ORGANIZATION'S ANNUAL MEETING, TO NOMINATE CANDIDATES TO SERVE ON THE BOARD OF TRUSTEES, TO ELECT THE BOARD OF TRUSTEES, TO PETITION FOR SPECIAL MEETINGS OF THE MEMBERSHIP, AND TO APPROVE ANY CHANGES TO THE CORPORATE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DIRECTOR OF FINANCE, THE PRESIDENT AND THE BOARD'S FINANCE AND INVESTMENTS COMMITTEE REVIEW THE 990 BEFORE FILING. AFTER THIS REVIEW THE DRAFT 990 IS CIRCULATED TO THE ENTIRE BOARD FOR A FINAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR STAFF AND BOARD MEMBERS ARE REMINDED OF THE PROVISIONS OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AND COMPLETE A CONFLICT OF INTEREST FORM. A STAFF SYSTEM IDENTIFIES IN ADVANCE ALL POTENTIAL TRANSACTIONS THAT COULD INVOLVE A CONFLICT, AND THE BOARD REVIEWS ALL SUCH CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY SURVEYS FOR THE REGION FROM VARIOUS SOURCES ARE REVIEWED AND COMPARED TO CURRENT PAY SCALES BY A COMMITTEE OF THE BOARD OF TRUSTEES. FROM TIME TO TIME AN OUTSIDE CONSULTANT IS EMPLOYED TO REVIEW COMPENSATION LEVELS. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE COMPLETE, AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. A SUMMARY OF OUR FINANCIAL STATEMENTS IS PUBLISHED ANNUALLY IN OUR ANNUAL REPORT, AND DISTRIBUTED TO EACH MEMBER OF THE ORGANIZATION. THIS REPORT IS ALSO AVAILABLE TO THE GENERAL PUBLIC. COPIES OF THE 990 AND THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON OUR WEBSITE, VLT.ORG. OUR CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE ON REQUEST. |
| SCHEDULE D, PART II, LINE 3 | RESTRICTIONS WERE DONATED TO VLT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. WRIGHT, TINMOUTH, VT - MARCH 28, 2016 - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING 19.32 ACRES OF PREVIOUSLY UNPROTECTED LAND TO THE EASEMENT AND CONFORMING THE DESCRIPTION OF A 10 ACRE EXCLUDED AREA TO A SUBSEQUENT SURVEY. THE ADDITIONAL RESTRICTIONS WERE DONATED TO VLT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. MARTIN, MONKTON, VT - MARCH 30, 2016 - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING APPROXIMATELY 69 ACRES OF PREVIOUSLY UNPROTECTED LAND TO THE EASEMENT. THE ADDITIONAL RESTRICTIONS WERE DONATED TO VLT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. SWENSON LAND & CATTLE, SHELBURNE, VT - JUNE 2, 2016 - THE PURPOSES OF THE EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND WOOD LANDS, WILDLIFE HABITATS, NON-COMMERCIAL RECREATIONAL OPPORTUNITIES AND ACTIVITIES AND OTHER NATURAL RESOURCE AND SCENIC VALUES OF THE LAND. THE AMENDMENT STRENGTHENS THE OVERALL VALUES OF THE CONSERVED PROPERTY BY ADDING LAND WITH IMPORTANT AGRICULTURAL SOILS TO THE EASEMENT, PROTECTING MORE LAND ADJACENT TO A PUBLIC ROAD AND SUPPORTING THE ONGOING AGRICULTURAL USE AND OPEN NATURE OF THE LAND BY PROVIDING THE FARM WITH BETTER ROAD ACCESS VIA A BOUNDARY LINE ADJUSTMENT WITH A NEIGHBORING PROPERTY. THE BOUNDARY ADJUSTMENT IS TWO ACRES IN SIZE, RESULTED IN NO NET LOSS IN CONSERVED ACREAGE, AND THE LAND ADJUSTED TO THE ABUTTER CONTAINS LESS PRODUCTIVE SOILS WITH NO ROAD FRONTAGE. AN INDEPENDENT APPRAISER DETERMINED THAT THE AMENDMENT WOULD NOT CHANGE THE MARKET VALUE OF EITHER OF THE TWO PARCELS. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. TIFFANY, FAIRFIELD, VT - THIS CORRECTIVE AMENDMENT FIXED AN ERROR IN THE SCHEDULE A LEGAL DESCRIPTION OF THE PROTECTED PROPERTY, WHICH HAD INADVERTENTLY AND UNITENTIONALLY INCLUDED A 20-ACRE PARCEL OF UN-CONSERVED LAND. THE CORRECTION WAS APPROVED BY THE BOARD OF TRUSTEES OF THE VEMRONT LAND TRUST, AND VHCB AND VAAFM, THE TWO OTHER CO-HOLDERS OF THE EASEMENT. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| BREWSTER UPLANDS CONSERVATION TRUST LLC | |||||||||
| 8 BAILEY AVENUE | MONTPELIER | VT | 05602 | 273840843 | MANAGE A 1,000+ ACRES FOR PUBLIC ACCESS RECREATION AND EDUCATIONAL PURPOSES | VT | $196,761 | $1,619,443 | VERMONT LAND TRUST INC |
| VLT WOODLANDS LLC | |||||||||
| 8 BAILEY AVENUE | MONTPELIER | VT | 05602 | 472063612 | OWN AND MANAGE 5,000+ ACRES OF FOREST LAND FOR CONSERVATION AND RESALE. | VT | $0 | $7,050,917 | VERMONT LAND TRUST INC |
| VLTBTV PARKLAND LLC | |||||||||
| 8 BAILEY AVENUE | MONTPELIER | VT | 05602 | 811187293 | OWN AND MANAGE 12 ACRES OF LAND IN BURLINGTON FOR PUBLIC PARKLAND. | VT | $0 | $1,500,000 | VERMONT LAND TRUST INC |
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